Ord,24-93 Taguig Revenue Code

Ordinance 24 1993 Taguig Revenue Code TABLE OF CONTENTS Page TABLE OF CONTENTS

1-12

WHEREAS Clauses

14

TITLE I – GENERAL PROVISIONS

14

Chapter 1 – THE CODE: POLICY AND INTERPRETATION

14

Section 1 –

Title

14

Section 2 –

Scope

14

Section 3 –

Declaration of Policy

14

Section 4 –

Rules and Interpretation

15

TITLE II – REAL PROPERTY TAXATION Chapter 2 – SCOPE AND DEFINITIONS OF TERMS

16 16

Section 5 –

Scope

16

Section 6 –

Fundamental Principles

16

Section 7 –

Definitions

16

Chapter 3 – APPRAISAL AND DECLARATION OF REAL PROPERTY Section 8 –

Declaration of Real Property by the Owner or Administrator

Section 9 –

Duty of Persons Acquiring Real Property or Making Improvements Thereon

18

18 18

Section 10 – Declaration of Property by the Municipal Assessor

19

Section 11 – Listing Real property in the Assessment Role

19

Section 12 – Proof of Exemption of Real Property from 1

Taxation Chapter 4 – SCHEDULE OF FAIR MARKET VALUE

20 Page 20

Section 13 – Preparation and Adoption of Fair Market Values of Real Property

20

Section 14 – Criteria

20

Section 15 – Schedule of Fair Market Values of Real Property

24

Section 16 – Appraisal of Improvements

42

Section 17 – Type of Improvements

46

Section 18 – Items Considered as Component Parts of Building

47

Section 19 – Schedule of Unit of Values of Building

50

Table of Schedule of Unit of Values

50

Section 20 – General Provision on the Appraisal and Assessment of Building and other Structures

52

Section 21 – Schedule of Depreciation

53

Table of Schedule of Depreciation

54

Section 22 – When Higher Rate of Depreciation can be Allowed 54 Section 23 – General Revision of Assessment

54

Section 24 – Authority of the Assessor to Take Evidence

54

Chapter 5 – ASSESSMENT

54

Section 25 – Classes of Real Property for Assessment Purposes

54

Section 26 – Special Classes of Real Property

54

Section 27 – Actual Use of Real Property as Basis for Assessment

55

Section 28 – Assessment Levels

55

Section 29 – Valuation of Real Property

56

Section 30 – Date of Effectivity of Assessment and Reassessment

57

2

Section 31 – Assessment of Property Subject to Back Taxes

57 Page

Section 32 – Notification of New or revised Assessment

57

Section 33 – Appraisal and Assessment of Machinery

57

Section 34 – Depreciation Allowance for Machinery

58

Chapter 6 – ASSESSMENT APPEALS

58

Section 35 – Municipal Board of Assessment Appeals Section 36 – Organization, Power and Function of the Board of Assessment Appeals

58 58

Section 37 – Meeting and Expenses of the Municipal Board of Assessment Appeals

59

Section 38 – Action by the Municipal Board of Assessment Appeals

60

Section 39 – Effect of Appeal in the Payment of Real Property Tax

60

Chapter 7 – IMPOSITION OF REAL PROPERTY TAX

60

Section 40 – Basis ad Valorem Tax on Real Property

60

Section 41 – Additional Levy for the Science and Education Fund

61

Section 42 – Exemption from Real Property Tax

61

Section 43 – Additional Ad Valorem Tax on Idle Lands

62

Section 44 – Idle Lands, Coverage

62

Section 45 – Exemptions

62

Section 46 – Listings of Idle Lands by the Assessor

63

Chapter 8 – COLLECTION OF REAL PROPERTY TAX

63

Section 47 – Date of Accrual of Tax

63

Section 48 – Collection of Tax

63

Section 49 – Notice of Time for Collection of Tax

63

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Page Section 50 – Payment of Real Property Taxes in Installments

64

Section 51 – Application of Payments

64

Section 52 – Advance and Prompt Payment Discounts

64

Section 53 – Payment under Protest

64

Section 54 – Interest on Unpaid Real Property Tax

65

Section 55 – Notice of Delinquency in the Payment Real Property Tax

65

Chapter 9 – TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP

65

Section 56 – Levy on Transfer of Real Property Ownership

65

Section 57 – Time of Payment

66

Section 58 – Notification of Transfer of Real Property Ownership

66

Section 59 – Exemptions from Payment of this Tax

66

Section 60 – Surcharges in Unpaid Transfer of Property Ownership Tax

66

Chapter 10 – ADMINISTRATIVE PROVISIONS FOR COLLECTION OF REAL PROPERTY TAX 66 Section 61 – Remedies for the Collection of Real Property Tax

66

Section 62 – Local Government Lien

67

Section 63 – Levy on Real Property

67

Section 64 – Advertisement and Scale

67

Section 65 – Redemption of Property Sold

68

Section 66 – Final Deed to Purchaser

68

Section 67 – Purchase of Property by the Municipal Government for Want of Bidder

69

Section 68 – Further Distraint of Levy

69

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Section 69 – Certification of Municipal Treasurer on Delinquencies Remaining Uncollectible

69 Page

Section 70 – Periods within which to Collect Real Property Taxes

69

Section 71 – Distribution of Proceeds

70

Section 72 – Applicability of Pertinent Laws

70

TITLE III – TAX ON BUSINESS

70

Chapter 11 – SCOPE AND DEFINITIONS

70

Section 73 – Scope

70

Section 74 – Definitions

70

Chapter 12 – GRADUATED TAX ON BUSINESS Section 75 – Imposition of Tax Chapter 13 – SPECIAL PROVISIONS

77 77 87

Section 76 – Newly Operated Business

87

Section 77 – Retirement of Business

87

Section 78 – Related or Combined Business

88

Section 79 – Situs of Tax

89

Chapter 14 – FIXED TAX ON BUSINESS Section 80 – Imposition of Tax Chapter 15 – ADMINISTRATIVE PROVISIONS

90 90 98

Section 81 – Payment of Tax

98

Section 82 – Requirements

98

TITLE IV – MISCELLANEOUS TAXES Chapter 16 – TAX ON OCCUPATION OR BUSINESS Section 83 – Imposition of Tax

99 99 99


100

Section 85 – Time of Payment

100

Section 86 – Requirements

100

Section 87 – Administrative Penalty

100

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Page Chapter 17 – TAX ON DELIVERY TRUCKS OR VANS

100

Section 88 – Imposition of Tax

100


101

Chapter 18 – TAX ON PRINTING AND PUBLICATION BUSINESS

101


101

Section 91 – Exemption from of Tax

101


102

Chapter 19 – FRANCHISE TAX

102


102

Section 94 – Exemption from of Tax

102

Chapter 20 – AMUSEMENT TAX ON ADMISSION

102


102

Section 96 – Exemption

102

Section 97 – Deduction and Withholding of Tax

103


103

Section 99 – Penalties

103

Section 100 –Payments of Tax

103

Chapter 21 – COMMUNITY TAX

103

Section 101 –Imposition of Tax

103

Section 102 –Individuals Liable to Community Tax

103

Section 103 –Juridical Persons Liable to Community Tax

103

Section 104 –Exemptions

104

Section 105 –Time for Payment, Penalties for Delinquency

104

Section 106 –Community Tax Certificate

104

Section 107 –Presentation of Community Tax 6

Certificate on Certain Occasions

105

Section 108 –Deputizing Barangay Treasurer

105 Page

Chapter 22 – TAX ON COCKPITS, COCKFIGHTS AND COCKPITS PERSONNEL

106

Section 109 –Annual Permit Fee on Operators, Maintainers or Owners

106

Section 110 –Annual Permit Fee on Cockpit Personnel

106

Section 111 –Special Permit Fees

106

Section 112 –Amusement Levy for Winning Bets

106

Section 113 –Penalty for Cockpit Personnel who Fails to Secure Permit

106

Section 114 –Penalty for Cockpit Managers, Operators, or Maintainers

107

TITLE V – SERVICES FEES AND USER CHARGES

107

Chapter 23 – GARBAGE SERVICE CHARGE

107

Section 115 –Rate of Charges

107

Section 116 –Garbage Service Charges for Multiple Business

116

Section 117 –Maintaining Principal Offices in the Same Premises

116

Section 118 –Newly Established Business

116

Chapter 24 – PARKING CHARGES

116

Section 119 –Rate of Charges

116

Section 120 –Time of Payment

117

Section 121 –Night Parking Procedures

117

Chapter 25 – STALLED VEHICLES, TOWING, IMPOUNDING AND OTHER TRAFFIC VIOLATIONS CHARGES

117

Section 122 –Stalled Vehicle Charges

117

Section 123 –Traffic Violations, Fines, Charges

117

Section 124 –Time of Payments

118

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Section 125 –Surcharges

118

Page Chapter 26 – FEE FOR THE TEMPORARY USE OF SIDEWALKS AND ALLEYS

118

Section 126 –Imposition of Fees

118

Section 127 –Time and Manner of Payment

118

Section 128 –Administrative Provisions

118

Section 129 –Penalty

118

Chapter 27 – FEE FOR REGISTRATION OF RELIGIOUS, CIVIC, SOCIALAND/OR SPORTS ORGANIZATIONS, CLUBS ASSOCIATION OR FRATERNITIES 119 Section 130 –Imposition of Fees

119


119

Section 132 –Surcharge for Late Payment

119


119


119


119

Chapter 28 – BURIAL FEES AND CEMETERY CHARGES

119

Section 136 –Rental of Public Cemetery Lots or Grave

119

Section 137 –Charges Imposed for the Occupancy of a Vault within the Multi-Level Toms

120


121


121

Section 140 –Interest for Late Payment

121


121

Chapter 29 – LOCAL REGISTRY FEES Section 142 –Imposition of Fees 8

122 122

Section 143 –Burial, Exhumation, Embalming and Transfer of Cadaver Fees

123

Section 144 –Exemption

124


124


124 Page

Chapter 30 – SERVICE FEES

124


124

Section 148 –Exemption

125


125


125

Chapter 31 – MUNICIPAL HOSPITAL SERVICE FEE

125

Section 151 –Imposition of Municipal Hospital Service Fees

125


130


130

Chapter 32 – PUBLIC UTILITY CHARGES

130

Section 154 –Definitions

130

Section 155 –Market Sections

130


131


134

Section 158 –Issuance of Official Receipt and Cash Tickets

134

Section 159 –Surcharge for Late Payment of Fees

134

Section 160 –Adjudication of Stall

134

Form for Application of Stall

135-137

Section 161 –Miscellaneous Provisions on Stalls

138

Section 162 –Responsibility for Market Administration

138

Section 163 –Creation of a Market Committee

138

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Section 164 –Rules and Regulations

139

Section 165 –Applicability Clause

139


140

Chapter 33 – SLAUGHTER AND CORRAL FEES Section 167 –Imposition of Fees

140 140 Page

Section 168 –Prohibitions

141


141


141


142

Chapter 34 – MOTORIZED TRICYCLE FRANCHISE AND REGULATORY FEES

142

Section 172 –Franchise and Supervision Fee on Motorized Tricycle-for-Hire

142


143

Chapter 35 – FISHERY RENTAL OR FEES

143

Section 174 –Grant of Fishery Rights

143

Section 175 –Granting Permits to Fish Corrals, Cages, Pens and Similar Construction

144


144


146


146


146


147


147

TITLE V – REGULATORY FEES Chapter 36 – MAYOR’S PERMIT FEES FOR BUSINESS OCCUPATIONS, AND OTHER ACTIVITIES

147 147


147

Section 183 –Payment of Fees

162

10

Section 184 –Administrative Provisions Chapter 37 – SANITARY INSPECTION AND HEALTH CERTIFICATE FEES

162 164

Section 185 –Sanitary Inspection Fees

164

Section 186 –Health Certificate Fees

166


166 Page

Section 188 –Administrative Provisions Chapter 38 – FEES FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES INSTRUMENT

166 166


166

Section 190 –Payment of Fees and Surcharge

167


168


168

Section 193 –Fraudulent Practices and Corresponding Penalties

168

Section 194 –Administrative Penalties

170

Chapter 39 – PROCESSING FEES FOR ZONING OR LOCATIONAL CLEARANCE

170


170

Section 196 –Escalation Clause

172


172


172

Chapter 40 – POLICE CLEARANCE FEES

172


172


173

Section 201 –Payment of Fees

173

Chapter 41 – PERMIT FEES ON EXCAVATION

173

Section 202 –Excavation Defined

173

Section 203 –Filing of Application and Issuance of Excavation Permit

173

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Section 204 –Conditions for Permit

173

Section 205 –Exercise of Supervision

173

Section 206 –Payment of Fees and Charges

173

Section 207 –Excavation Affecting adjoining Properties

175

Section 208 –Excavation Affecting adjoining Structures

176 Page

Section 209 –Appropriate Markets and Guards

176

Section 210 –Inspection Prohibited

177

Section 211 –Inspection of Private Roads, Streets, Thoroughfares and Passageways

177


177

Section 213 –Administrative Fines

177

Section 214 –Surcharges for late Payment

178

Section 215 –Engineering Supervision Fee

179


179

Section 217 –Revocation of Permit

179

Section 218 –Penalties

179

Chapter 42 – CONSTRUCTION OR BUILDING PERMIT, CERTIFICATE OF OCCUPANCY AND SIMILAR FEES

179

Section 219

179

Section 220

179

Section 221 –No Fees or Charges shall be Assessed on the Following Application 208 TITLE VII – ADMINISTRATIVE PROVISIONS Chapter 43 – COLLECTION OF TAXES

209 209

Section 222 –Tax Period and Manner of Payment

209

Section 223 –Accrual of Tax

209


209

Section 225 –Surcharges and Penalties on Unpaid 12

Taxes, Fees, or Charges

209

Section 226 –Interest on Other Unpaid Revenues

210

Section 227 –Collection of Local Revenues by Treasurer

210

Section 228 –Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer

210

Chapter 44 – CIVIL REMEDIES FRO COLLECTION OF REVENUES

210 Page

Section 229 –Application of Chapter

210

Section 230 –Local Government Lien

211

Section 231 –Civil Remedies

211

Section 232 –Distraint of Personal Property

211

Section 233 –Levy on Real property

213

Section 234 –Advertisement and Sale

214

Section 235 –Redemption of Property Sold

214

Section 236 –Final Deed to Purchase

215

Section 237 –Purchase of Property by the Municipal Government for Want of Bidder

215

Section 238 –Resale of Real Estate Taken for Taxes, Fees, or Charges

215

Section 239 –Collection of Delinquent Taxes, Fees, Charges, or Other Revenues Through Judicial Action

215

Section 240 –Further Distraint of Levy

216

Section 241 –Personal Property Exempt from Distraint Or Levy

216

Chapter 45 – FINAL PROVISIONS

216

Section 242 –Separability Clause

216


216

Section 244 –Penal Provisions

216


217

13

Section 246 –Preparation of Implementing Rules and Regulations

217

Section 247 –Repealing Clause

217

Section 248 –Effectivity

217

ORDINANCE NO. 24 Series of 1993 ADOPTING THE TAGIG REVENUE CODE WHEREAS, the efficient implementation of the development plans of the Municipality of Tagig, the devolution of functions and personnel of certain national government agencies, the mandated delivery of basic services requires adequate resources not now available; WHEREAS, the revenue code now being utilized by the Municipality relies mainly on MCC Ordinance No. 03 Series of 1980 levels, and now woefully inadequate; WHEREAS, the Local Government Code of 1991 (R.A. 7160) mandates that the local government units shall now implement a system to generate resources through revenue ordinances that can make the Municipality self-reliant and able to sustain the development of the Municipality whose residents are afforded an improved quality of living; WHEREAS, there is therefore a compelling need to overhaul the Municipality’s source of revenues and install a system of progressive and equitable sourcing of funds; NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Bayan of Tagig, Metro Manila, pursuant to R.A. 7160 and other pertinent laws that the foregoing Revenue Code: TITLE I – GENERAL PROVISIONS Chapter 1 – THE CODE: POLICY AND INTERPRETATION SECTION 1. Title – This Ordinance shall be known and cited as the Revenue Code of the Municipality of Tagig, Metro Manila;

14

SECTION 2. Scope – This Code shall govern and levy, assessment and collection of taxes, fees, charges, and other impositions within the jurisdiction of the Municipality of Tagig; SECTION 3. Declaration of Policy – a)

It is hereby declared the policy of the Municipality that the levy of taxes, fees, charges, and other impositions shall be equitable, progressive, and as far as practicable, based on the taxpayers ability to pay;

b) It is likewise the policy of the Municipality that taxes on real property shall be based on appraisal at its current and fair market values classified for assessment purposes on the basis of actual use;

Page No. 15 Ordinance 24 Series of 1993 x------------------x

c)

It is likewise the policy of the Municipality that the assessment and collection of taxes shall at all times endeavor to be efficient and fair, with a minimum of red tape through relatively simple process for the mutual understanding of its people and government.

SECTION 4. Rules and Interpretation – in construing the provisions of this code, the following rules of constructions shall be observed unless inconsistent with the manifest intent of the provisions or when applied would lead to absorb or highly improbable results. a)

General Rule – All words and phrases shall be construed and understood according to the common and approval usage of the language, but technical words and phrases and such other words in this code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar, or appropriate meaning;

b)

Gender and Number – Every word in this code importing the singular number shall extend to both male and female. Every word importing the singular number shall extend and apply to several persons or things as well and every word importing the plural number shall extend and be applied to one persons or thing;

c)

Reasonable Time – In all cases where an act is required to be done within reasonable time, the time shall be deemed to mean such period as may be necessary for the prompt performance of the act;

d)

Computation of Time – The time within an act is to be done as provided in this code or 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 when the last day falls on Sunday or holiday, in which case, the same shall be excluded in the computation and the next business day shall be considered the last day;

15

e)

References – All references to Title, Chapter and Sections or to the Title, Chapter, and Sections of this Code unless otherwise specified;

f)

Conflicting Provisions of Chapter – 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 thereon;

g)

Conflicting Provisions of Sections – If the provision of different sections in the same chapter conflict with each other, the provisions of the section which is last in point of sequence shall prevail;


TITLE II – REAL PROPERTY TAXATION Chapter 2 – SCOPE AND DEFINITIONS OF TERMS SECTION 5. Scope – This title shall cover the administration, appraisal, assessment, levy and collection of real property taxes. SECTION 6. Fundamental Principles – The appraisal, assessment, levy, and collection of real property tax shall be governed by the following fundamental principles. a)

Real property shall be appraisal at its current and fair market value;

b)

Real property shall be classified for assessment purposes on the basis of its actual use;

c)

Real property shall be assessed on the basis of a uniform classification.

SECTION 7. Definitions – When used in this Title: a)

“Acquisition Cost” for newly-acquired machinery not depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation handling, and installation at the present site;

b)

“Actual Use” refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof;

c)

“Ad Valorem Tax” is a levy on real property determined on the basis of a fixed proportion of the value of the property;

d)

“Agricultural Land” is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, 16

inland fishing and similar aqua-cultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land; e)

“Appraisal” is the act or process of determining the value or property as of a specific date for a specific purposes;

f)

“Assessment” is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties;

g)

“Assessment Level” is the percentage applied to the fair market value to determine the taxable value of the property;

h)

“Assessment Value” is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value;

i)

“Commercial Land” is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land;

j)

“Depreciated Value” is the value remaining after deducting depreciated from the acquisition cost;

k)

“Economic Life” is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized;

l)

“Fair Market Value” is the price, which a property may be sold by a seller who is not compelled to sell and brought by a buyer who is not compelled to buy;

m)

“Improvement” is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility, or to adopt it for a new or further purposes;

n)

“Industrial Land” is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land;

o)

“Machinery” embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus, which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes;


17

p)

“Mineral Land” are lands in which minerals, metallic or nonmetallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilized such materials;

q)

“Reassessment” is the assignment of new assessed values to property particularly real estate, as the result of a general, partial or individual reappraisal of the property;

r)

“Remaining Economic Life” is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless;

s)

“Remaining Value” is the value corresponding to the remaining useful life of the machinery;

t)

“Replacement or Reproduction Cost” is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material; and

u)

“Residential Land” is land principally devoted to habitation.


Chapter 3 – APPRAISAL AND DECLARATION OF REAL PROPERTY SECTION 8. Declaration of Real Property by the Owner or Administrator – It shall be the duty of all persons, natural or juridical, owning or administering real property including the improvements therein within the territorial jurisdiction of Tagig, Metro Manila, to prepare or cause to be prepared and file with the Municipal Assessor a sworn statement declaring the true value of their property whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his deputy to identify the same for assessment purposes. The owner declaration of real property herein referred to shall be filed with the assessor concerned once every three (3) years during the period from January first (1 st) to June thirtieth (30 th) commencing with the calendar year 1992. For the year 1995, and every succeeding three years thereafter owners or administrator who fail to file the foregoing declaration shall upon conviction pay a Five Thousand Pesos (P5, 000.00); provided, however, that should the declarant choose not to contest the citation for violation of this Ordinance, said declarant shall pay the compromise penalty of Five Hundred Pesos (P500.00) to the Municipal Treasurer. SECTION 9. Duty of Persons Acquiring Real Property or Making Improvements Thereon – a)

All persons, natural or juridical, or their duty authorized representatives, who acquires at any time a parcel or parcels of 18

land in Tagig shall file with the Municipal Assessor a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property as evidenced by a duly notarized or final deed of conveyance executed between the contracting parties bearing proof of registration from the Register of Deeds. The sixty day period shall commence on the date of execution of the deed of conveyance. b)

In the cases of houses, buildings or other improvements acquired or newly constructed which will require building permits, property owners or their duly authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: 1.

The date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties;

2.

The date of completion or occupancy of the newly constructed building, house or improvement which ever comes earlier; and

3.

The date of completion or occupancy of any expansion, renovation or additional structures or improvements made upon any existing building, house or other real property, whichever comes earlier.


c)

In the case of machinery, the sixty day period for filing the required declaration of property values shall commence on the date of the installation thereof as determined by the Assessor and for which purpose, he may secure the certification of the building official or engineer concerned;

d)

Property owners or administrators who fail to comply with the provision of this section shall be penalized to pay a fine of One Thousand Pesos (P1, 000.00)

SECTION 10. Declaration of Property by the Municipal Assessor – The Municipal Assessor shall declare only real property previously undeclared for taxation purposes. In the case of real property discovered whose owner or owners are unknown, he shall declare the same in the name of the unknown owner, until such owner comes forth and finds this sworn declaration of property values as required in Section 6. SECTION 11.

Listing of Real Property in the Assessment Roll –

a)

All real property, whether taxable or exempt, located in the Municipality shall be listed in an assessment roll prepared and maintained by the Municipal Assessor. Said real property shall be listed, value, and assessed in the name of the owner or administration or anyone having legal interest in the property.

b)

The undivided property of a deceased person shall be listed, valued and assessed in the name of the estate or of the heirs and 19

devisees without designating them individually; and undivided real property other than that owned by a deceased shall be listed, valued and assessed in the name of one or more co-owners provided, however, that such heir, devisee, co-owner shall be liable personally and proportionately for all obligations imposed under this title and the payment of the real property tax with respect to the undivided property. c)

The real property of a corporation, partnership or association shall be listed, valued and assessed in the same manner as that of an individual.

d)

Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted for consideration or otherwise to a taxable person shall be listed, valued and assessed in the name of the possessor, grantee, or of the public entity if such property has been acquired or held for resale or lease.


SECTION 12. Taxation –

Proof of Exemption of Real Property from

Every person by or for whom real property is declared who shall claim tax exemption for such property under this Title shall file with the Municipal Assessor within thirty (30) days from the date of the declaration or real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts of affidavits, certification and mortgage deeds and similar documents. If the required evidence is not submitted within the period prescribed, the property shall be listed as taxable in the assessment roll. If the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. Chapter 4 – SCHEDULE OF FAIR MARKET VALUE SECTION 13. – As mandated by pertinent provisions of R.A. 7160, preparation and adoption of fair market values of real property in the municipality shall be undertaken every three years. SECTION 14. Criteria – The Criteria for sub-classification for commercial, industrial, residential and agricultural land in the Municipality of Tagig shall be as follows: I. 1.

RESIDENTIAL LAND:

FIRST CLASS RESIDENTIAL LANDS a)

Along concrete roads;

b)

Where high grade apartment or residential buildings are predominantly situated;

c)

Where public utility transportation facilities are exceptionally regular towards the major trading center;

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2.

d)

Located next to commercially classified lands;

e)

Where light, water, and telephone facilities are available.

f)

Commands lesser land value than the first class residential lands;

g)

Free of squatters.

SECOND CLASS RESIDENTIAL LANDS a)

Along concrete or asphalted road;

b)

Where semi-high grade apartments or residential buildings are predominantly situated;

c)

Where public utility transportation facilities are fairly regular towards major trading centers;

d)

Located next to the first class residential lands;

e)

Where water, light and telephone facilities are available;

f)

Commands lesser land value than the first class residential lands;

g)

Free for squatters.


3.

4.

THIRD CLASS RESIDENTIAL LANDS a)

Along paved roads;

b)

Where average grade predominantly situated;

c)

Where public utility transportation facilities are merely pedicabs and tricycles towards major trading centers;

d)

Located next to the Second Class Residential lands;

e)

Electric facilities are available and water not readily available;

f)

Commands lesser value than the Second Class Residential lands.

residential

buildings

are

FOURTH CLASS RESIDENTIAL LANDS a)

Along concrete and asphalt road with curb and gutter and drainage;

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b)

Located within 1,500 to 1,200 meters from hospitals, church, cinema, school, bank and trading center;

c)

With service facilities such as light, water, and telephone;

d)

Located in higher population density than third class residential category;

e)

That command lesser land value than third class residential area. II.

1.

COMMERCIAL LAND:

FIRST CLASS COMMERCIAL LANDS a)

Located along concrete roads;

b)

Where the highest trading, social (or educational activities of the Municipality take place);

c)

Where concrete of high grade commercial or business buildings are situated;

d)

Where vehicular and pedestrian traffic flow are exceptionally busy;

e)

Apparently command the highest land value of the Municipality.


III. 1.

FIRST CLASS INDUSTRIAL LANDS a)

Along concrete or asphalted roads, pier or port navigable river or sea cost;

b)

Located within the distance of not more than 10,000 meters to the major trading centers of the Municipality;

c)

Where vicinity is extensively used for industrial purposes;

d)

Commands the highest Industrial land value. IV.

1.

INDUSTRIAL LAND:

AGRICULTURAL LAND:

FIRST CLASS AGRICULTURAL LANDS a)

Along residential area and main thoroughfares;

b)

Back of Commercial and Industrial areas.

22

2.

SECOND CLASS AGRICULTURAL LANDS a)

3.

THIRD CLASS AGRICULTURAL LANDS a)

4.

Along the river.

Along dried creek.

FOURTH CLASS AGRICULTURAL LANDS a)

Along Laguna de Bay.


GENERAL PROVISIONS ON LANDS 1.

Corner influence value of 20% of the base value shall be added to the valuation of lots situated at the corner of two streets or roads. Provided however, that if the street or roads have different base value, the higher base value shall be used in the computation thereof.

2.

For the frequently flooded areas a reduction of not to exceed 50% of the base value per square meter may be allowed.

3.

For sunken lots a reduction of not to exceed 30% of the base value per square meter may be allowed due to the cost of filling and compaction to bring the same at per with the adjoining developed lots.

4.

Open spaces, parks, roads, or streets in urban subdivisions unless ready donated and turned over to the government shall be listed separately as taxable in the name of the subdivision owner and such open spaces, parks, and streets or roads shall be assessed at 30% of the total estimated cost.

5.

As far as property applicable, this Schedule of Market Value shall be controlling out where the land to be assessed is of a kind not classified in this schedule or of any kind for which a value is not independently of this schedule.

6.

The assessment level for residential lands shall be at 20% Agricultural at 40% and Industrial and Commercial land shall be at 50%. On Special Classes, the assessment level for all lands, buildings, machineries and other improvements shall be 15%, and for local water district, government owned or controlled

23

corporations engaged in the supply and distribution of water and/or generation and transmission of electric power at 10%. 7)

In any case if and when condition warrants, the undersigned reserves the right to re-evaluate anytime some areas not included if they have met and fails under the above mentioned criteria.

8)

As a general rule, 100% base value per square meters for Commercial and Industrial lands and 30 meters for Residential lands shall be applied to all lands within the first strip of 40 meters on Residential sections or zones fronting asphalted or concrete street or road.

9)

Lands beyond the standard depth ie., 40 meters for Commercial and Industrial lands and 30 meters for Residential lands, if any, shall be valued 75% for the 2nd strip, 50% for the 3rd strip and 30% of the base value fixed for the street or road for the remaining area. Provided, however, that in case of the parcel of land about two streets or roads on two side different base value, the stripping and valuation thereof shall be based on the principle street of roads with the higher base value.

10)

A reduction of 5%, 10% and 20% shall be applied from the base value fixed for lands along gravel, earth or dirt, and proposed streets or roads respectively. In similar manner, if the streets or roads and/or sections thereof are subsequently improved or constructed, the appraisal and assessment of the same shall be adjusted accordingly.

11)

Vacant or idle lands located in purely residential or mixed residential shall be classified as residential. If such land is located in a purely commercial or industrial the same shall be classified as commercial/industrial or in accordance with the zoning ordinance existing within the municipality.


SECTION 15. – In accordance with the foregoing criteria the Schedule of Fair Market Values of Real Property is hereby set forth as follows: SCHEDULE OF BASE UNIT MARKET VALUE OF RESIDENTIAL, COMMERCIAL, INDUSTRIAL, AND AGRICULTURAL LAND FOR THE YEAR 1994 001 - BAGUMBAYAN LOCATION

1991 VALUE

BIR ZONAL 1994 VALUE CLASSIFICATION VALUE

24

A.

RESIDENTIAL

Perpertual Village

610.00

1,300.00

1,000.00

R-1

Posadas Estate

610.00

1,300.00

1,000.00

R-1

Holy Family

430.00

1,300.00

1,000.00

R-1

St. Martin Mahogany

510.00

1,300.00

1,000.00

R-1

Mahogany Road

510.00

1,300.00

1,000.00

R-1

Severina Subdivision

400.00

1,100.00

800.00

R-2

M.L. Quezon Street

340.00

900.00

800.00

R-2

Marcelo I & II

510.00

1,100.00

800.00

R-2

Aguahan Village

180.00

700.00

800.00

R-2


LOCATION

1991 VALUE


Sta. Teresa Compound

180.00

900.00

800.00

R-2

Batisan

180.00

700.00

600.00

R-3

Domini Village

180.00

700.00

600.00

R-3

Gutierrez Compound

180.00

700.00

600.00

R-3

Pasong Kalabaw (Orig)

180.00

900.00

600.00

R-3

Mauling Creek

180.00

700.00

600.00

R-3

Santiago

180.00

700.00

600.00

R-3

Coco Village

180.00

700.00

400.00

R-3

Rocky Village

180.00

700.00

400.00

R-3

Sta. Maria Real Est.

700.00

2,000.00

1,000.00

I-1

Mañalac Avenue

750.00

2,000.00

1,000.00

I-1

Pasong Kalabaw Ext.

750.00

1,800.00

1,000.00

I-1

B.

INDUSTRIAL

25


002 – BAGONG TANYAG LOCATION A.

1991 VALUE


RESIDENTIAL

Mañalac Avenue

750

2,000.00

1,000.00

R-1

Gen. Santos Avenue

700

1,500.00

1,000.00

R-1

Perpetual Village

450

1,300.00

1,000.00

R-1

Tanyag Proper

180

1,300.00

800.00

R-2

North Daang Hari

180

700.00

800.00

R-2

Sta. Teresa Compound

180

700.00

800.00

R-2

South Daang Hari

180

700.00

600.00

R-3

Sitio de Asis

180

700.00

400.00

R-4

Sitio Roble

180

700.00

400.00

R-4

1,000.00

R-1

1,000.00

C-1

Camella Homes B.

Commercial

Gen. Santos Avenue

700

1,500.00

26


003 – UPPER BICUTAN LOCATION A.

1991 VALUE


RESIDENTIAL

Gen. Santos Avenue

250

1,100.00

1,000.00

R-1

Bonifacio Street

250

1,100.00

1,100.00

R-1

Barrameda Street

250

1,100.00

800.00

R-2

Maharlika Rd. – Sitio Imelda 250

1,100.00

800.00

R-2

Int. Bonifacio Street

250

1,000.00

800.00

R-2

Int. Sitio Imelda and Int. of Int. Bonifacio Street

250

1,000.00

600.00

R-3

Alley

250

400.00

R-4

27


004 – LOWER BICUTAN LOCATION A.

1991 VALUE


RESIDENTIAL

Gen. Santos Avenue

500

1,000.00

1,000.00

R-1

M. L. Quezon St.

400

1,000.00

800.00

R-2

Sampaguita

250

900.00

800.00

R-2

Pio Felipe

400

1,000.00

800.00

R-2

V. Cruz

250

800.00

600.00

R-3

Sampalok

250

800.00

800.00

R-2

T. Santos St.

250

700.00

600.00

R-3

Barrameda St.

250

1,100.00

800.00

R-3

Barangay St.

250

700.00

600.00

R-3

Pagkakaisa St.

250

700.00

600.00

R-3

Pag-asa St.

250

700.00

600.00

R-3

Other Street

250

700.00

400.00

R-4

500

1,000.00

1,000.00

C-1

B.

COMMERCIAL

Gen. Santos Avenue

28

005 – MAHARLIKA VILLAGE LOCATION A.

1991 VALUE


RESIDENTIAL

All Streets

1,100.00

1,000.00

R-1


006 – WESTERN BICUTAN LOCATION A.

1991 VALUE


RESIDENTIAL

Circumferential Rd.

1,000.00

R-1

Champaca Street

300

2,000.00

1,000.00

R-1

Sampaguita Street

300

2,000.00

1,000.00

R-1

Sambong Street

300

2,000.00

1,000.00

R-1

Pasong Tamo St.

300

2,000.00

1,000.00

R-1

Sto. Niño Street

300

700.00

800.00

R-2

Kakawati Street

600.00

R-3

Manga Street

600.00

R-3

Sampalok Street

600.00

R-3

Eucalyptus Street

600.00

R-3

Kakao

600.00

R-3

Kalachuchi

600.00

R-3

Makabuhay

600.00

R-3

Tambini

600.00

R-3

29

Cabuyao

600.00

R-3

Dilaw

600.00

R-3

Palumaria

600.00

R-3

Duhat

600.00

R-3

Goco

600.00

R-3

Kasoy

600.00

R-3

Dita

600.00

R-3

Dayap

600.00

R-3

Abocado

600.00

R-3


LOCATION

1991 VALUE


Adelfa

600.00

R-3

Alagaw

600.00

R-3

Dalanghati

600.00

R-3

Bayabas

600.00

R-3

Kalamansi

600.00

R-3

Kalantas

600.00

R-3

Gumamela

600.00

R-3

Kamachili

600.00

R-3

Kamalunggay

600.00

R-3

Banato

600.00

R-3

Balatao

600.00

R-3

Dalandan

600.00

R-3

Other Street

400.00

R-4

1,000.00

I-1

B.

INDUSTRIAL

East Service Road

30

Veterans Center

1,000.00

I-1

FTI Compound

1,000.00

I-1

East Service Road

1,000.00

C-1

Circumferential Road

1,000.00

C-1

C.

COMMERCIAL


007 – SIGNAL VILLAGE LOCATION A.

1991 VALUE


RESIDENTIAL

Ballecer Street

400

1,500.00

1,000.00

R-1

Mayor Tanyag Street

400

1,100.00

1,000.00

R-1

Ranger Street

400

1,100.00

1,000.00

R-1

Bravo Street

400

1,100.00

1,000.00

R-1

Visayas Street

400

1,000.00

1,000.00

R-1

Luzon Street

400

1,000.00

1,000.00

R-1

Gen. Espino Street

400

1,000.00

1,000.00

R-1

Rodriguez Street

400

1,000.00

1,000.00

R-1

Salazar Street

400

1,100.00

1,000.00

R-1

Cuasay Street

400

550.00

800.00

R-2

Martinez Street

400

550.00

800.00

R-2

Cardones Street

400

550.00

800.00

R-2

De Enero Street

400

550.00

800.00

R-2

Manalili Street

400

550.00

800.00

R-2

31

Dalupang Street

400

550.00

800.00

R-2

Pineda Street

400

550.00

800.00

R-2

Labasan Street

400

550.00

800.00

R-2

Quirino Street

400

550.00

800.00

R-2

Mac Arthur Street

400

550.00

800.00

R-2

Horseshoe Street

400

550.00

800.00

R-2

Prudence Street

400

550.00

800.00

R-2

Army Road

400

550.00

800.00

R-2

Phil. Air Force Road

400

550.00

800.00

R-2


LOCATION

1991 VALUE


Magsaysay Road

400

550.00

800.00

R-2

Garcia Street

400

550.00

800.00

R-2

Quirino Street

400

550.00

800.00

R-2

Castañas Street

400

550.00

600.00

R-3

Ubas Street

400

550.00

600.00

R-3

Domingo Street

400

550.00

600.00

R-3

Langka Street

400

550.00

600.00

R-3

Chico Street

400

550.00

600.00

R-3

Santol Street

400

550.00

600.00

R-3

Lanzones Street

400

550.00

600.00

R-3

Mansanas Street

400

550.00

600.00

R-3

Osmeña Street

400

550.00

600.00

R-3

Laurel Street

400

550.00

600.00

R-3

Salamat Street

400

550.00

600.00

R-3

Calle Atis

400

550.00

600.00

R-3

32

Ilang-ilang Street

400

550.00

600.00

R-3

Sampalok Street

400

550.00

600.00

R-3

Salavantes Street

400

550.00

600.00

R-3

Maj. Vita Street

400

550.00

600.00

R-3

Manggahan Road

400

550.00

600.00

R-3

Navy Road

400

550.00

600.00

R-3

Pardiñas Street

400

550.00

600.00

R-3

Other Alley B.

R-4

COMMERCIAL

Rodriguez Street

400

1,000.00

1,000.00

C-1


008 – HAGONOY LOCATION A.

1991 VALUE


RESIDENTIAL

Bay Breeze Subd.

400

1,200.00

1,000.00

R-1

M. L. Quezon St

400

900.00

800.00

R-2

St. Michael Subd.

320

800.00

600.00

R-3

Deva Village

320

800.00

600.00

R-3

Morning Sun Village

320

700.00

600.00

R-3

Capistrano Street

180

700.00

600.00

R-3

Dimasalang Road

200

700.00

600.00

R-3

Barangay Road

200

700.00

600.00

R-3

009 – WAWA LOCATION A.

1991 VALUE


RESIDENTIAL

Bay Breeze

400

1,200.00

1,000.00

R-1

M.L. Quezon Street

400

900.00

800.00

R-2

33

Tambak

400

600.00

800.00

R-2

Guerrero Street

180

900.00

600.00

R-3

Jones Street

280

700.00

600.00

R-3

Puwang

120

700.00

600.00

R-3

600.00

R-3

Int. Tambak


010 – BAMBANG LOCATION A.

1991 VALUE


RESIDENTIAL

M.L. Quezon Street

400

900.00

800.00

R-2

Kentucky Street

300

800.00

800.00

R-2

Katipunan Street

320

700.00

600.00

R-3

C. Mastrili Street/ Dulong Bayan Street

320

700.00

600.00

R-3

400.00

R-3

Other Int. Street 011 – USUSAN LOCATION A.

1991 VALUE


RESIDENTIAL

Tomasa Estate Subd.

510

1,100.00

1,000.00

R-1

Gen. Luna Street

510

1,100.00

1,000.00

R-1

Tagig-Pateros/ J.P Rizal Street

400

700.00

800.00

R-2

P. Gomez-P. Mariano

350

900.00

800.00

R-2

34

M.H. Del Pilar-N. Cruz

350

900.00

800.00

R-2

Kalayaan- El Filibusterismo 350

900.00

800.00

R-2

Banal Street

400

850.00

600.00

R-3

St. Ignacio

400

850.00

600.00

R-3

Ibayo-Ususan

120

650.00

400.00

R-4

400.00

R-4

Maysapang B.

COMMERCIAL

Tapat Memorial Park

180

3,000.00

1,000.00

C-1

Gen. Luna Street

510

1,100.00

800.00

C-2

Tagig-Pateros/ J.P. Rizal Street

400

700.00

800.00

C-2


012 – TUKTUKAN LOCATION A.

1991 VALUE


RESIDENTIAL

Gen. Luna Street

510

1,100.00

1,000.00

R-1


450

700.00

800.00

R-2

Verzosa Street

400

1,100.00

1,000.00

R-1

T & D Village

400

1,000.00

1,000.00

R-1

A. Mabini St.

320

1,000.00

1,000.00

R-1

Gen. A. Luna Street

510

1,100.00

1,000.00

C-1


450

700.00

800.00

C-2

B.

Commercial

35


013 – STA. ANA LOCATION A.

1991 VALUE


RESIDENTIAL

P. Burgos-F. Manalo St.

400

900.00

800.00

R-2

J.P. Rizal Street

510

900.00

800.00

R-2

Prudence Subd.

400

900.00

800.00

R-2

D.M. Cruz Extension

320

900.00

800.00

R-2

A. Bonifacio Street

320

800.00

600.00

R-3

Liwayway Street

320

800.00

600.00

R-3

Pinagsalubungan Street

320

900.00

600.00

R-3

D.M. Cruz Street

300

550.00

600.00

R-3

Barangay Road

120

550.00

400.00

R-4

Pulong Kendi

120

450.00

400.00

R-4

Ibayo Sta. Ana

120

450.00

400.00

R-4

Annie

120

450.00

400.00

R-4

36


014 – PALINGON TIPAS LOCATION A.

1991 VALUE


RESIDENTIAL

F. Burgos St. (P. Manalo)

400

900.00

800.00

R-2

School Road

120

550.00

800.00

R-2

Tartaria

120

550.00

600.00

R-3

Col. Estacio Street

120

550.00

600.00

R-3

Panday Palingon

220

550.00

600.00

R-3

Bantayan Road

120

550.00

600.00

R-3

Barangay Rd-Sanga St./ Magsalin Street

120

550.00

400.00

R-4

Licod Palingon – a) Natividad Compound b) Mendoza Compound c) San Pedro Compound

120 120 120

550.00 550.00 550.00

400.00 400.00 400.00

R-4 R-4 R-4

015 – CALZADA TIPAS LOCATION A.

1991 VALUE


RESIDENTIAL

37

F. Burgos St. (P. Manalo)

400

900.00

800.00

R-2

E.P. Santos Subd.

340

900.00

800.00

R-2

Polintan Compound

350

900.00

800.00

R-2

Ruhale Road

180

650.00

600.00

R-3

Langkokak

120

650.00

400.00

R-4

Munkal

120

650.00

400.00

R-4

Coco Village

120

650.00

400.00

R-4


016 – LIGID TIPAS LOCATION A.

1991 VALUE


RESIDENTIAL

Maestrang Pinang

400

650.00

1,000.00

R-1

L. Labao (J. Luna)

400

900.00

800.00

R-2

Ordoñez Street/ (Noli Me Tangere)

400

900.00

800.00

R-2

Ramos Street (Umboy)

300

650.00

600.00

R-3

Umali Street (ibaba)

300

650.00

600.00

R-3

E. Jacinto St. (Tanyag)

300

550.00

600.00

R-3

Panday Street

320

450.00

600.00

R-3

O. Mariano St. (School Rd) 220

550.00

600.00

R-3

Sapang Viejo

450.00

400.00

R-4

120

38


017 – IBAYO TIPAS LOCATION A.

1991 VALUE


RESIDENTIAL

Ulilang Kawayan

400

550.00

1,000.00

R-1

Elisco Road

510

900.00

1,000.00

R-1

J.D.L. Compound

510

900.00

1,000.00

R-1

Dr. A. Natividad

400

900.00

800.00

R-2

Nagkawit & Daang Manunuso

400

550.00

800.00

R-2

Capt. Ciano Street

300

550.00

600.00

R-3

Daang Paa

220

550.00

600.00

R-3

Capistrano Compound

220

550.00

600.00

R-3

Cruz Compound

220

550.00

600.00

R-3

Labao Compound

220

550.00

600.00

R-3

J. Ramos Street

300

700.00

600.00

R-3

Dinguinbayan Street

220

550.00

600.00

R-3

Bambang

220

550.00

600.00

R-3

39

Mabato

220

550.00

600.00

R-3

600.00

R-3

400.00

R-4

Barangay Road

400.00

R-4

Mango-Pigtain Compound

400.00

R-4

Katwiran San Pedro Compound

B.

220

550.00

COMMERCIAL

Flores Compound C.

INDUSTRIAL

Dr. A. Natividad Street Corner Elisco Road to Napindan

1,000.00

I-1


018 – NAPINDAN LOCATION A.

1991 VALUE


RESIDENTIAL

L. Labao Street

300

550.00

800.00

R-2

C and C Road

300

650.00

800.00

R-2

Balagtas Street

180

550.00

600.00

R-3

P. Lucas Street

200

400.00

600.00

R-3

N. Capistrano Street

200

400.00

600.00

R-3

Ibayo Napindan

120

400.00

400.00

R-4

800.00

I-2

B.

INDUSTRIAL

C and C Road

40


019 – FORT BONIFACIO LOCATION A.

1991 VALUE


RESIDENTIAL

Radial Road – No. 4

1,000.00

R-4

Lawton Road

340

1,300.00

1,000.00

R-1

McKinley Road

340

1,300.00

1,000.00

R-1

Bayani Road

340

1,300.00

1,000.00

R-1

Navy Road

340

1,300.00

1,000.001

R-1

Pasong Tamo Ext.

340

1,300.00

1,000.00

R-1

McArthur Road

340

1,100.00

800.00

R-2

Merritt Road

340

1,100.00

800.00

R-2

Memorial Road

340

1,100.00

800.00

R-2

Tracom Road

340

1,100.00

800.00

R-2

M/Gen. P. Santos Street

340

1,100.00

800.00

R-2

Lt./Gen. A. Arellano Street

340

1,100.00

800.00

R-2

Other Street B.

INDUSTRIAL 41

Lawton Road

1,100.00

C-1

Radial Road – No. 4

1,000.00

C-1

Circumferential Road

1,000.00

C-1

C.

340

1,300.00

AGRICULTURAL

Agri – No. 1

14

540.00

35.00

A-1

Agri. – No. 2

14

200.00

30.00

A-2

Agri. – No. 3

14

90.00

25.00

A-3

Agri. – No. 4

10

90.00

20.00

A-4


SECTION 16. Appraisal of Improvement – All improvements consisting of buildings and other structures shall be valued at its current and fair market values on the basis of the herein schedule of unit building to their use and construction characteristics and unit values established for its class and subclass together with the set of addition and reduction factor; A.

The following kinds of buildings are hereby established: 1.

RESIDENTIAL CONDOMINIUM – individual ownership of a unit in a multi-unit structure (as an apartment building).

2.

COMMERCIAL CONDOMINIUM – joint control of a unit affairs vested in two (2) or more other units (as in commercial building).

3.

HOTEL – a building with more than fifteen sleeping rooms, usually occupied singly, where transients are provided with temporary lodging with or without meal and where no provisions for cooking in any individual suite.

4.

CONVENTION HALL – a large room for assembly, usually equipped with seats. 4a.

AUDITORIUM – a room, hall, or building used for lectures, speeches, concerts, etc.

4b.

CLUBHOUSE – a place of business, hence, a firm or commercial establishment.

4c.

THEATER – a building expressly designed where play, operas, motion pictures, etc. are presented.

42

5.

HOSPITAL – a building or institution where sick or injured persons are given medical or surgical care.

6.

APARTELE – same as apartment building. 6a.

7.

APARTMENT BUILDING – designed for dwelling of four (4) or more families living independently on one another and doing their household chores independently in their particular premises with one (1) or more common entrances.

OFFICE BUILDING – a building mainly for stores and/or offices. 7a.

BANK – an establishment for the custody, loans, exchange or issue of money, extension of credit, and for facilitating the transmission of funds by draft or bills of exchange.


B.

The following are the standards specifications in addition to structural specification of buildings: 1.

2.

3.

4.

EXTERNAL WALLS – a.

On concrete or hollow block (cement, ceramic or adobe) mortar finishing painted with locally manufactured paints.

b.

Double walled portion of tanguile or lauan plywood or its equivalent, painted or varnished with locally manufactured paints or varnished.

CEILING – a.

Plain Cement Ceiling – painted with locally made paints beneath concrete floors.

b.

Beneath wooden floor or roof framing tanguile or plywood, painted with locally made paints.

DOORS – a.

Exterior – Tanguile, lauan, or its equivalent ordinary finished panel.

b.

Interior – Tanguile, lauan, plywood flush type.

WINDOWS – a.

For type I, II, and III-A buildings, simple design steel glass with iron grills. 43

5.

b.

For Type III-B, III-C, and III-D wood glass.

c.

For Type II-E wood capiz.

FLOORING – a.

On fill and slab floor – cement finish.

b.

For Type II down to Type III-B kiln dried.

c.

Other Type – sun dried

6.

ELECTRICAL AND PLUMBING – Philippine made materials and fixtures.

7.

TOILET AND BATH – same as above.


Waistcoating – 1.50 meters high, locally manufactured white tiles. Toilet and bath for the first 60 sq. m. of floor area or for every two (2) bedrooms of more or less twelve (1) sq. m. reach 8.

CATHEDRAL – a church that contains the official throne of the bishop and that is the principal church of the diocese. 8a.

CHURCH – a building set apart for public especially Christian worship.

8b.

CHAPEL – a building or portion of a building or institution (as a palace, hospital, college etc.) as apart for private devotion and often also for private religious services.

9.

RESTAURANT – an establishment where refreshment or meals may be procured by public, a public eating house.

10.

FUNERAL PARLORS – a building pertaining to or befitting a funeral, a place where funeral services are rendered.

11.

SCHOOL – a building or group of building in which school are conducted.

12.

ONE FAMILY DWELLING – a detached building for exclusive use by one (1) family.

44

13.

GASOLINE STATION – a place for the sale of gasoline oil, services, etc., for motor vehicles.

14.

DUPLEX DWELLING – a detached building designed for use by two (2) families living independently from each other. 14a.

TOWNHOUSE – a building used as residence of one having a country seat or chief residence elsewhere.

15.

CARPARK BUILDING – a building designed to keep motor vehicles; an area set for motor vehicles where it can be left.

16.

SUPERMARKET – large food store in which shoppers serve themselves from open shelves and pay for their purchase at the exit. 16a.

SHOPPING BUILDING – a building where a variety of goods are offered for sale usually a commercial complex.

17.

MOTEL – a lodging house with a garage composed of several independent living-sleeping quarters.

18.

ACESSORRIA OR ROW HOUSE – a one or two storey building divided into a row or independent units with independent entrances for each unit. (A three storey of this type maybe classified as an apartment for appraisal purposes.

19.

COLD STORAGE – a building designed for storage of perishable food, etc.

20.

GYMNASIUM – a building containing appropriate space and equipment for various indoor sports activities associated with a program of physical education and typically including spectator accommodations, locker and shower rooms.


20a.

RECREATIONAL BUILDING – a building which house any form of play, amusement or relaxation, used for this purpose, as games, sports, hobbies, reading, etc.

20b.

COCKPIT – a place for cockfighting.

21.

HANGAR – a shed or other shelter especially designed to house an aircraft.

22.

ACCESSORY BUILDING – as it applied.

23.

MARKET – a building where goods and commodities especially provisions or livestock’s are shown for sale usually with stalls or booths for various dealers.

45

24.

INDUSTRIAL BUILDING – a building designed for engaged in any branch of trade, business, production or manufacture. 24a. FACTORY – a building or collection of building usually with equipments and machineries for the manufacture of goods.

25.

WAREHOUSE – a building mainly used for deposit and storage of goods, wares, etc.

26.

OPEN SHED – a large, strongly built, barnlike or hangar like structure, as for storage, with open front or sides.

27.

SWIMMING POOLS – an artificially created pool or tank, either indoors or outdoors, designed for swimming.

28.

COMMERCIAL COMPLEX BUILDING – a combination of different kinds of buildings, construction designs and used integrated as a whole, where variety of goods, services and facilities for rent/sale are offered such as shopping building, theaters, and recreational facilities. Examples are the likes of SM (North) City, SM Center Point, Robinson Galleria, SM Mega Mall etc. for purposes of computations of the building cost (current and fair market value) determine the constructions, designs, and used of each portion of the building, and apply the established schedule of value for each use.


SECTION 17. Type of Improvement – The appraisal of materials sued shall be in accordance with the following type of improvements. I.

II.

REINFORCED CONCRETE: A.

Structural steel and reinforced concrete columns, beams, the rest same as I-B.

B.

Columns, beams, walls, floors and roofs all reinforced concrete.

C.

Same as “B” but walls are hallow blocks reinforced concrete or tiles roofing.

MIXED CONCRETE: A.

Concrete columns, beams, and walls – but wooden floor joists, flooring and roof framing and G.I. roofings: even if

46

walls are in CHB, kitchen and T & B are in reinforced concrete slabs. B. III.

Concrete columns and beams – but hollow block walls and G.I. roofings.

STRONG MATERIALS: A.

First group wooden structural framings, floorings, walls and G.I. roofing.

B.

First group wooden structural framings, floorings, walls on the first floor, and tanguile walls on the second, and G.I. roofing.

C.

First group wooden posts, girders, girt, window walls and heads, apitong floor joists and roof framing, tanguile floor joists and sidings and G.I. roofing.

D.

Third group wooden structural framings, floorings and sidings, and G.I. roofing.

E.

Same as “D” but structural members are sub-standard.


SECTION 18. Items Considered as Component Parts of Building – The computation of extra items which shall be considered as component part of the building is hereby set forth as follows: 1.

Carport

30 – 40% of Base Unit Value

2.

Mezzanine

60% of Base Unit Value

3.

Porch


4.

Balcony


5.

Garage


6.

Terrace:

7.

8.

Covered


Open


Deck Roof: Penthouse


Covered


Open


Basement:

47

One family dwelling 60 – 80% of Base Unit Value 9.

Pavement: Tennis Court

P300 – 360 per sq. m.

Concrete: 10 cm. thick

P150 per sq. m.

15 cm. thick

P210 per sq. m.

20 cm. thick

P270 per sq. m.

Asphalt: 1 course

P140 per sq. m.

2 course

P180 per sq. m.

3 course

P240 per sq. m.


10.

11.

Floor Finished: a.

Marble slab 1m x 1m

P400 – 500 per sq. m.

b.

Marble tiles

P250 – 380 per sq. m,

c.

Crazy cut marbles

P200 per sq. m.

d.

Granolithic

P180 per sq. m.

e.

Narra

P210 per sq. m.

f.

Yakal

P210 per sq. m,

g.

Narra/Fancy wood tiles

P210 per sq. m.

h.

Ordinary wood tiles

P210 per sq. m.

i.

Vinyl tiles

P210 per sq. m.

j.

Washout pebbles

P180 per sq. m.

k.

Unglazed tiles

P180 per sq. m.

Wallings: a.

Use the same rates for flooring finishing in a, b, c, and y, as indicated above.

b.

Double walling: 48

Ordinary plywood c.

Double walling: (Narra paneling)

12.

P100 per sq. m.

P160 per sq. m.

d.

Glazes White Tiles

P190 per sq. m.

e.

Glazed Color Tiles

P220 per sq. m.

f.

Fancy Tiles

P240 per sq. m.

g.

Synthetic Rubble

P110 per sq. m.

h.

Bricks

P190 per sq. m.

Special Panel: Glass w/ wooden frame

P300 per sq. m.

Glass w/ aluminum frame

P400 per sq. m.


13.

14.

Ceiling: (below concrete floor) a.

Ordinary plywood

P100 per sq. m.

b.

Luminous ceiling

P300.00 per sq. m.

c.

Acoustic

P260 per sq. m.

d.

Special Finish

P300 per sq. m.

13a.

Concrete Gutters

P500 per sq. m.

Roof tiles


Fence: a.

Wood

P150 per sq. m.

b.

Concrete (10 cm. thick)

P150 per sq. m.

15 cm. thick

P210 per sq. m.

20 cm. thick

P270 per sq. m.

c.

Reinforced Concrete

P420 per sq. m.

d.

Steel Grills

P600 per sq. m.

49

e. 15.

Interlinks Wire

P 50 per sq. m.

Excess Heights: a.

Residential & Commercial Add 20% of the Base Value for every meter in excess of three (3).

b.

Bodega & Factory Add 15% of the Base Value for every meter in excess of 4.50 meters.

16.

Extra T & B – Ordinary finished

17.

Foundation

P20,000 per unit

160 x total floor area less floor area of 1st and 2nd floors. 18.

Piles P300 per linear meters of piles driven.


19.

Painting If the building has used second materials, deduct 5 – 10 %

SECTION 19. Schedule of Unit of Values of Buildings – In accordance with the comparative studies of construction costs and established guidelines of the Department of Finance in Metro Manila, the schedule of unit of values of buildings in the Municipality shall be in accordance with the following: SHEDULE OF UNIT VALUES (Peso per Square Meters) TYPE

I–A I–B I–C II – A II – B II – C III – A III – B III – C III – D III – E

(1) RESIDENTIAL (2) COMMERCIAL (3) HOTEL CONDOMINIUM CONDOMINIUM 8560 – 8800 8000 – 8240 7440 – 7680 6720 – 6960 6160 – 6400 5600 – 5840 – – – – –

8160 – 8400 7600 – 7840 7040 – 7280 6320 – 6560 5760 – 6000 5200 – 5400 – – – – – 50

8000 – 8240 7440 – 7680 6880 – 7120 6160 – 6400 5600 – 5840 5040 – 5280 – – – – –

(4) CONVENTION HALL

4a. AUDITORIUM 4b. CLUBHOUSE 4c. THEATER 7840 – 8080 7280 – 7520 6720 – 6960 6000 – 6240 5440 – 5680 4880 – 5120 – – – – –

TYPE I–A I–B I–C II – A II – B II – C III – A III – B III – C III – D III – E

(5) HOSPITAL 7680 – 7920 7120 – 7360 6560 – 6800 5840 – 6080 5280 – 5520 4720 – 4960 – – – – –

(6) APARTELLE 6a. APARTMENT BUILDINGS 7520 – 7760 6960 – 7200 6400 – 6640 5680 – 5920 5120 – 5360 4560 – 4800 – – – – –

(7) OFFICE BUILDING 7a. BANKS 7280 – 7520 6720 – 6960 6160 – 6400 5440 – 5680 4880 – 5120 4320 – 4560 – – – – –

(8) CATHEDRAL 8a. CHURCH 8b. CHAPEL 7040 – 7280 6480 – 6720 5920 – 6160 5200 – 5440 4640 – 4880 4080 – 4320 3520 – 3760 2960 – 3200 2400 – 2640 – –


TYPE I–A I–B I–C II – A II – B II – C III – A III – B III – C III – D III – E TYPE I–A I–B I–C II – A II – B II – C III – A III – B III – C III – D

(9) RESTAURANT (10) FUNERAL PARLOR 6720 – 6960 6320 – 6560 6160 – 6400 5760 – 6000 5600 – 5840 5200 – 5440 4880 – 5120 4480 – 4720 4320 – 4560 3920 – 4160 3760 – 4000 3360 – 3600 3200 – 3400 2800 – 3040 2640 – 2880 2240 – 2480 2080 – 2320 – 1520 – 1760 – – – (13) GASOLINE STATION 6000 – 6240 5440 – 5680 4880 – 5120 4160 – 4400 3600 – 3840 3040 – 3280 – – – –

(14) DUPLEX DWELLING

(11) SCHOOLS (12) ONE FAMILY DWELLING 6160 – 6400 6080 – 6320 5600 – 5840 5520 – 5760 5040 – 5280 4960 – 5200 4320 – 4560 4240 – 4480 3760 – 4000 3680 – 3920 3200 – 3440 3120 – 3360 2640 – 2880 2560 – 2800 2080 – 2320 2000 – 2240 1520 – 1760 1440 – 1680 – 880 – 1120 – –

(15) CARPARK 14a. TOWNHOUSE BUILDING 5840 – 6080 5760 – 6000 5280 – 5520 5200 – 5440 4720 – 4960 4640 – 4880 4080 – 4320 4000 – 4240 3520 – 3760 3440 – 3680 2960 – 3200 2880 – 3120 2480 – 2720 – 1920 – 2160 – 1360 – 1600 – – –

51

(16) SUPERMARKET 16a. SHOPPING BUILDING 5680 – 5920 5120 – 5350 4560 – 4800 3920 – 4160 3360 – 3600 2800 – 3040 2400 – 2640 1840 – 2080 1280 – 1520 –

III – E TYPE

I–A I–B I–C II – A II – B II – C III – A III – B III – C III – D III – E

–

–

–

–

(17) MOTEL

(18) ACCESSORIA (19) COLD OR STORAGE ROW HOUSE

5600 – 5840 5040 – 5280 4480 – 4720 3840 – 4080 3280 – 3520 2720 – 2960 2320 – 2560 – – – –

5520 – 5760 4960 – 5200 4400 – 4640 3760 – 4000 3200 – 3440 2640 – 2880 2240 – 2480 1760 – 2000 960 – 1360 – –

(21) BOARDING HOUSE 21a. LODGING HOUSE 21b. CONVENT

(22) HANGAR (23) (24) MARKET 22a. INDUSTRIAL ACCESSORY BUILDING/ BUILDING

5280 – 5520 4720 – 4960 4160 – 4400 3520 – 3760 2960 – 3200 2400 – 2640 2000 – 2160 1680 – 1840 1360 – 1520 – –

5200 – 5440 4640 – 4880 4080 – 4320 3440 – 3860 2880 – 3120 2320 – 2560 1920 – 2080 1600 – 1760 1280 – 1440 – –

(25) FACTORY

(26) WAREHOUSE (27) OPEN (ONE STOREY) SHED

5440 – 5860 4880 – 5120 4320 – 4560 3680 – 3920 3120 – 3360 2560 – 2800 – – – – –

(20) GYMNASIUM 20a. RECREATIONAL BUILDING 20b. COCKPIT 5360 – 5600 4800 – 5040 4240 – 4480 3600 – 3840 3040 – 3280 2480 – 2720 2080 – 2240 1680 – 1840 1360 – 1520 – –


TYPE

I–A I–B I–C II – A II – B II – C III – A III – B III – C III – D III – E TYPE

LAUNDRY

GUARDHOUSE SERVANT QTR.

4960 – 5200 4400 – 4640 3840 – 4080 3200 – 3440 2640 – 2880 2080 – 2320 1600 – 1760 1280 – 1440 960 – 1120 – –

4880 – 5120 4320 – 4560 3760 – 4000 3120 – 3360 2560 – 2800 2000 – 2240 1600 – 1760 1200 – 1360 880 – 1040 – – (28) SWIMMING POOL (PER CUBIC METER)

I–A I–B I–C II – A II – B II – C III – A

4560 – 4800 4000 – 4240 3440 – 3680 2800 – 3040 2240 – 2480 1680 – 1920 1280 – 1440

4400 – 4640 3840 – 4080 3280 – 3520 2640 – 2880 2080 – 2320 1520 – 1760 1200 – 1360 52

3520 – 3680 3120 – 3280 2720 – 2880 2240 – 2400 1840 – 2000 1440 – 1600 1120 – 1280

3200 – 3600 – – – – – –

III – B III – C III – D III – E

960 – 1120 640 – 800 – –

880 – 1040 560 – 720 – –

800 – 960 480 – 640 – –

– – – –

SECTION 20. General Provisions on the Appraisal and Assessment of Building and other Structures – In order to ensure equitable levels of taxation, the following shall be observed in the appraisal and assessment of the building and other structures; a.

The fair and current market values of all buildings shall be computed on the basis of the aforecited schedule of unit base and construction of buildings, provided however, that for buildings and structures constructed in low lying areas or perennially flooded localities or in areas where adverse social and economic conditions prevail, a deduction of from fifteen percent (15%) to twenty percent (20%) may be subtracted from the unit base and construction cost of the type of building being appraised in order to compensate for such difference in value of similar type of buildings constructed in ideal and highly developed environment.

b.

The schedule of unit of values as set forth herein shall be controlling except when the building or structure to be appraised is not covered by this schedule, in which case it shall be appraised at its current and fair market value independent of this schedule and assessed for taxation purposes at the prescribed assessment level base on the actual use of the property.

c.

The application of the minimum or maximum base value shall depend on the sound judgment of the appraiser or the assessor based primarily on the quality of finished or workmanship of the building or structure.

d.

As a general rule, condominium buildings shall be assessed based on the separate values of the individual units within the condominium and are applied appropriate assessment levels on the market value of the respective condominium units.

e.

The unit base values herein were derived from typical building design for each type of building, using the aforecited standard specifications. The use of the unit rates for “extras” or “deductions” shall be applied depending on the deviation of the construction of the building from the standard specifications, regardless of the minimum or maximum and other similar structures.

f.

Deduction for accrued yearly depreciation shall be allowed and applied correspondingly for old buildings and machineries provided however, that issuance of tax declarations for this purpose shall be made only once every three years, and when the aggregate yearly


53

depreciation rates for these years will be computed and covered accordingly. g.

Auxiliary improvements, such as fences, pavements, etc., which may be considered appurtenances of the main building or structures shall be appraised independently and the value/s thereof, added to the value of the main structure or building.

h.

This Schedule of Fair Market Value prepared in consonance with this provisions shall be applicable and effective only for newly constructed/completed/occupied buildings and other structures, provided that in case of completed or occupied buildings, the depreciation value as hereinafter set forth shall first be deducted in order to arrive at the current fair market value.

i.

Back taxes against undeclared buildings and other structures shall be computed on the basis of the assessed value determined from the schedule of Unit Construction Cost and assessment levels applicable and in force during the corresponding period.

SECTION 21. Schedule of Depreciation – Owners or administrators of buildings and other structures shall be entitled to depreciation allowance in its current and fair market value in accordance with the following schedule, provided however that no further reduction shall be allowed when the residual value has been arrived at. Page No. 54 Ordinance 24 Series of 1993 x------------------x

TABLE OF SCHEDULE OF DEPRECIATION

1st 5 Years 2nd 5 Years 3rd 5 Years 4th 5 Years After 20 Yrs. Residual Value

I–A P. A.

I–B P. A.

I–C P. A.

II –A P. A.

II – B P. A.

II – C P. A.

1.8% 1.4% 1.2% 1.0% 1.0% 40%

2.0% 1.8% 1.5% 1.2% 1.0% 40%

2.2% 2.0% 1.7% 1.3% 1.1% 37%

2.4% 2.2% 2.3% 1.7% 1.4% 35%

2.6% 2.3% 2.2% 2.0% 1.6% 33%

3.0% 2.5% 2.5% 2.0% 2.0% 30%

III A–B P. A. 4.0% 3.5% 3.0% 2.0% 2.0% 28%

III C–D P. A. 4.0% 3.6% 3.2% 3.0% 2.5% 20%

IV P. A. 5.0% 4.0% 3.4% 3.0% 3.0% 15%

SECTION 22. When Higher Rate of Depreciation can be Allowed – In excess of the above rate of annual depreciation, higher rate of depreciation allowance may be granted for extra ordinary causes, if properly presented and described as in the case of the following: a)

Damage due to catastrophe such as earthquake, fire or deluge.

b)

Heavily damaged due to infestation by termites or similar pests.

c)

Established defects of construction that reduced its structured integrity.

SECTION 23. General Revision of Assessment – The Municipal Assessor shall immediately undertake a general revision of assessment and property classification upon enactment of this ordinance. Thereafter he shall 54

undertake the general revision of real property assessment and classification once every three years. SECTION 24. Authority of the Assessor to Take Evidence – For the purpose of obtaining information on which to base the market value of any real property, the Municipal Assessor or his duly authorized deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its nature, amount and value. Failure of any person to appear when so summoned will be construed as waiver on his part to present evidence contesting the fair market value as appraised by the Municipal assessor. Chapter 5 – ASSESSMENT SECTION 25. Classes of Real Property for Assessment Purposes – Real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special by the Municipal Assessor. SECTION 26. Special Classes of Real Property – All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by government owned and controlled corporations rendering essential public services in the supply and distribution of water and generation and transmission of electric power shall be classified as special. Page No. 55 Ordinance 24 Series of 1993 x------------------x

SECTION 27. Actual Use of Real Property as Basis for Assessments – Real Property shall be classified, valued, and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 28. Assessment Levels – The assessment levels to be applied to the fair market value to determine its assessed value is hereby set as follows: 1.

On Lands: Class

Assessment Level

Residential Agricultural Commercial Industrial Mineral Timberland 2.

20% 40% 50% 50% 50% 20%

On Buildings and Other Structures: Residential: Fair Market Value Over

Not Over P

P

175,000.00

175,000.00 300,000.00 55

Assessment Level 0% 10%

300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00

500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00

20% 25% 30% 35% 40% 50% 60%

Agricultural: Fair Market Value Over P P

300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00

Not Over

Assessment Level

300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00

25% 30% 35% 40% 45% 50%


Commercial or Industrial: Over P P

300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00

Fair Market Value

Not Over

Assessment Level

300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00

30% 35% 40% 50% 60% 70% 75% 80%

Timberland: Fair Market Value Over P P

3.

300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00

Not Over

Assessment Level

300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00

45% 50% 55% 60% 65% 70%

On Machineries: Class

Assessment Level

56

Agricultural Residential Commercial Industrial 4.

40% 50% 80% 80%

On special Classes: Assessment level for all lands, buildings, machineries and other improvements: Actual Use

Assessment Level

Cultural 15% Scientific 15% Hospital 15% Local water District 10% GOCC’s engaged in the supply and distribution of water and/or generation and electric power SECTION 29.

Valuation of Real property – In case where:

a)

Real Property is declared and listed for taxation purposes for the first time;

b)

There is an ongoing general classification and assessment; or

c)

A request is made by the person in whose name the property his declared, the municipal assessor or his duly authorized deputy shall, in accordance with the provisions of this Rule, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer’s valuation thereon provided that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or any change in its actual use.

revision

of

property


SECTION 30. Date of Effectivity of Assessment and Reassessment – All assessment and reassessment made after the first (1 st) day of January of any year shall take effect on the first (1 st) day of January of the succeeding year provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to the gross illegality of the assessment when made, or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 31. Assessment of Property Subject to Back Taxes – Real Property declared for the first time shall be assessed for the taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment provided, however, that such taxes shall be computed on the basis of applicable schedule of values in force during the corresponding period.

57

If such taxes are paid on or before the end of the quarter following the date notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of receipt of the assessment until such taxes are fully paid. SECTION 32. Notification of New or Revised Assessment – When real property is assessed for the first time or when an existing assessment is increased or decreased, the municipal assessor shall, within thirty (30) days, given written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SECTION 33.

Appraisal and Assessment of Machinery –

a)

The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and, multiplied by the replacement or reproduction cost.

b)

If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank.


SECTION 34. Depreciation Allowance for Machinery – For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost as the case may be, for each year of use provided that the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. Chapter 6 – ASSESSMENT APPEALS SECTION 35. Municipal Board of Assessment Appeals – Any property owner or person having legal interest or claim in the property who is not satisfied with the assessment of his property made by the assessor pursuant to the provisions of this Title may, within sixty (60) days from the date of receipt of the written notice with assessment, appeal to the Municipal Board of Assessment appeals by filing under oath in the form prescribed therefor, together with copies of the tax declaration and such affidavits of documents in support of the appeal. SECTION 36. Assessment Appeals –

Organization, Power, and Function of the Board of

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a)

There is hereby organized a Municipal Board of Assessment Appeals who shall conduct the determination and resolution of assessment appeals and composed of the following: 1.

The registrar of Deeds of the Municipality who shall act as Chairman;

2.

The Prosecutor designated or assigned in the Municipality as member; and

3.

The Municipal Engineer as the second member

b)

The Chairman and members of the Municipal Board of Assessment Appeals shall serve in an ex-officio capacity without additional compensation.

c)

The Chairman shall have the power to designate any employee of the Municipality to serve as Secretary of the Board.

d)

In the absence of the Registrar of Deeds, or the Prosecutor, or the Municipal Engineer, the persons performing their duties, whether in an acting capacity or as duly designated officer-in-charge, shall automatically become the chairman or member of the Board as the case maybe.

e)

The Chairman and Members of the Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation.

f)

Before the assumption of the official functions or before discharging their duties and chairman and members of the Board of Assessment Appeals, they shall take an oath or affirmation of office in the manner of forth:


I ___________________, after having been appointed to the position of ________________, in the municipality of ________________ and now assuming my positions as ______________ of the Board of Assessment Appeals of the municipality of _______________, hereby solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines; and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines; and that I will well and truly hear and determine all matters and issues between taxpayers and the municipal assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God. ___________________ Signature

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Subscribed and sworn to before me on this ________ day of __________, 19___, at __________________, Philippines. ____________________ Signature of Officer Administering Oath SECTION 37. Assessment Appeals –

Meeting and Expenses of the Municipal Board of

a)

The Board shall meet once a month and as often as necessary for the prompt disposition of appealed cases without entitlement to per diem or traveling expenses for their attendance in board meetings except when conducting an ocular inspection of real properties whose assessment is under appeal. In which case, such expenses shall be charged against the general fund of the Municipality.

b)

The Municipal Budget Officer shall include in the executive budget necessary provisions to defray the expenses of the Board


SECTION 38. Appeals –

Action by the Municipal Board of Assessment

a)

From the date of receipt of an appeal, the Board shall, on the basis of substantial evidence or such relevant evidence on record adequately acceptable to support a conclusion, decide such appeal within one hundred twenty (120) days.

b)

In the exercise of its jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issues subpoena and “subpoena duces tecum.” The proceedings of the Board shall be conducted solely for the purpose of ascertaing the facts without necessarily adhering to the technical rules applicable in judicial proceedings.

c)

The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein, and the Municipal Assessor with a copy of the decision of the Board. If the Municipal Assessor concurs with the decisions, he shall notify the owner of the property or person having legal interest therein of such facts using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the Municipal Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision, appeal to the Central Board of assessment appeals in accordance with Section 230 of R.A. 7160 and Article 321 of the implementing Rules and Regulations of said Local Government Code.

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SECTION 39. Effect of Appeal in the Payment of Real Property Tax – Appeals on assessments of real property made under the provisions of this ordinance shall not suspend the collection of the corresponding realty taxes on the property involved as assessed by the Municipal Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. Chapter 7 – IMPOSITION OF REAL PROPERTY TAXES SECTION 40. Basic Ad Valorem Tax on Real Property – There is hereby levied an annual ad valorem tax on assessed value of all real property such as lands, buildings, machinery and other improvements located in the Municipality in accordance with the following rates: Class of Property

Rate of Levy

Residential Commercial Industrial Agricultural Special Class

One Percent (1%) One and One Half Percent (1½) One and One Half Percent (1½) One Percent (1%) One and One Half Percent (1½)


PROVIDED, that any increase in real property tax, (including the Special Education Fund Tax) over 1993 level of any real property which may arise out of the adoption of the herein schedule of Fair Market Value (Chapter 4) shall be divided into three (3), and in no case shall any taxpayer be required to pay more than one-third (1/3) of any increase over said 1993 level in the first year (CY 1994) of the effectivity of the revised schedule of fair market values; nor shall any taxpayer be required to pay more than two-thirds (2/3) of any increase of said real property tax over 1993 level in the second year (CY 1995); and only in the third year (CY 1996) shall the remaining one-third (1/3) of said increase be applied, such that the full one hundred percent (100%) of said increase over 1993 level shall finally be payable by the tax payer, and thereafter, until a new schedule of fair market value of real property is ordained. PROVIDED, finally, that the proceeds of the ad valorem tax shall be divided, with thirty-five (35%) percent accruing to the general fund of the municipality; thirty-five percent (35%) shall accrue to the Metro Manila Authority (MMDA) and the remaining thirty (30%) percent shall be distributed among the component barangays of the municipality where the property is located in the following manner: a)

Fifty percent (50%) shall accrue to the Barangay where the property is located; and

b)

Fifty percent (50%) shall accrue equally to all component Barangay of the City.

SECTION 41. Additional Levy for the Science and Education Fund – In addition to the basic ad valorem tax on real property imposed in the 61

preceding Section, an annual as valorem tax of one percent of the assessed value is hereby levied on all real property in the Municipality, the proceeds of which shall accrue to the Science and Education Fund. SECTION 42. Exemptions from Real Property Tax – The following are exempted from payment of the real property tax: 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, 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, indirectly, 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;

d)

All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and

e)

Machinery and equipment environmental protection.

used

for

pollution

control

and


Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by all persons, whether natural or juridical, including all government owned or controlled corporations are hereby withdrawn upon the effectivity of this ordinance. SECTION 43. Additional Ad Valorem Tax on Idle Lands – An annual ad valorem tax is hereby imposed on idle lands at the rate of two percent (2%) of the assessed value of the property, which shall be an additional to the basic real property tax. SECTION 44. Idle Lands, Coverage – For purposes of real property taxation, idle lands shall include the following: a)

Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one half (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 fifty (50) trees to a hectare shall not be considered an idle land. Land Actually used for grazing purposes shall likewise not be considered as idle lands.

b)

Lands, other than agricultural, located in a municipality, 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.

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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 individual lots of such subdivisions, the ownership 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 45. Exemptions – The additional idle land tax shall not apply to property owners or persons having legal interest therein who are unable to improve, utilize or cultivate their lands due to any of the following causes: a)

Adverse peace and order conditions or civil disturbance as certified to by authorized PNP officer in the Municipality provided however, that if within one year upon restoration of the peace and order in the locality as certified by said PNP official, the said land remains unimproved, unutilized or uncultivated, the additional tax provided in the next preceding Section shall be imposed.

b)

Financial losses of the owner due to fire, flood, typhoon, earthquake and other causes of similar nature, declared by the owner in a sworn statement to be submitted to the Municipal Assessor stating the grounds therefore which shall be accompanied by a certification from the proper office or agency in the Municipality. If the idle land is not improved to the extent provided in the preceding Section within two years from the date of the occurrence of the loss, the tax provided under Section 43 shall be imposed.

c)

Existing court litigation involving the land subject to tax mentioned in this Section under which the case is pending, unless said land is not improved within one year after the final adjudication of the case to the extent provided for in the next preceding Section, in which case the tax shall be imposed in accordance with Section 43.

d)

Unfavorable physical factors such as rocky nature of ground which render the land unsuitable for cultivation or uneven topography as to render it unsuitable for fishpond or aquaculture as certified by the Municipal Agriculturist or, in his absence, by the Department of Agriculture.


SECTION 46. Listings of Idle Lands by the Assessor – The Municipal Assessor shall make and keep an update record of all idle lands located in the Municipality and for purposes of collection, he shall furnish copy thereof to the Municipal Treasurer who shall notify, on the basis of such record,

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the owner of the property or person having legal interest therein, of the imposition of the additional tax. Chapter 8 – COLLECTION OF REAL PROPERTY TAX SECTION 47. Date of Accrual of Tax – The real property tax shall accrue on the first day of January of each year and from that date shall constitute a lien on the property, which shall be superior to any lien, mortgage or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 48. Collection of Tax – The collection of the real property tax with interest thereon and related expenses, and the enforcement of remedies provided in this Title and any applicable laws shall be the responsibility of the Municipal Treasurer. He may deputize the Barangay Treasurer to collect all taxes or real property located in the barangay provided that the Barangay Treasurer is properly bonded for the purpose. SECTION 49. Notice of Time for Collection of Tax – The Municipal Treasurer shall, on or before the thirty-first (31 st) day of January of each year, post the notice of the date when the basic real property tax, special education fund tax, and additional tax on idle lands, may be paid without interest, at a conspicuous and publicly accessible place at the Municipal Hall. Said notice shall likewise be published in a newspaper of general circulation in the municipality once a week for two consecutive weeks.


SECTION 50. Payment of Real Property Taxes in Installments – The owner of the real property or the person having legal interest therein may pay the basic real property tax, the special education fund tax and the idle land tax due thereon without interest in four (4) equal installments; the first installment to be due and payable on or before the thirty-first (31 st) of March, the second installment on or before the thirtieth (30 th) of June; the third installment, on or before the thirtieth of September, and the last installment on or before the thirty first (31st) of December each year. Both the real property tax and the special education fund tax shall be collected together. In case only a portion of the tax is paid, such payment shall be equally divided and applied to both. SECTION 51. Application of Payments – payment of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled, may tax payments be credited for the current period. SECTION 52. a)

Advance and Prompt Payment Discounts –

If the basic real property tax and the additional tax accruing to the special and/or the idle land tax imposed thereon are paid in advance for the whole year on may year during the period from the first day of January, to the thirty-first (31 st) day of march, the taxpayer shall be entitled to a discount of twenty percent (20%) of the amount of the tax due and payable. 64

b)

If the real property taxes paid on time in accordance with the prescribed schedule of payments as provided in Section 50 of this Title, the taxpayer shall be entitled to a discount of ten (10) percent of the amount of tax due thereon.

SECTION 53.

Payment under Protest –

a)

No protest shall be entertained unless the taxpayer first pays the tax. There 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 Municipal Treasurer who shall decide the protest within sixty (60) days from receipt thereof.

b)

The tax on a portion thereof paid under protest shall be held in trust by the Municipal Treasurer. Fifty (50) percent of the tax paid under protest, shall, however, be distributed in accordance with the provisions of Chapter 7, Book II of R.A. 7160.

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 protestant, or applied as tax credit against the protestants existing or future tax liability.

d)

In the event that the protest is denied or upon the lapse of the sixty (60) day period prescribed in paragraph (a) hereof, the taxpayer may avail of remedies provided for in chapter 3, Book II of R.A. 7160.


SECTION 54. Interest on Unpaid Real Property Tax – Failure to pay the basic real property tax on any other tax levied in this Title upon the expiration of the periods prescribed in section 50 hereof, or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two (2%) percent per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid provided that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 55. Property Tax –

Notice of Delinquency in the Payment of Real

a)

When the real property tax on any other tax imposed in this Title becomes delinquent, the Municipal Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the municipal hall and in a public accessible and conspicuous place in each barangay of the municipality. The notice of delinquency also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the municipality.

b)

The 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 anytime before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with Section 54 of this Title, and unless the tax, surcharges, and penalties are paid before the expiration of the year for which the tax is due, except 65

when the notice of assessment is contested administratively or judicially pursuant to the provisions of this Title, and the pertinent provisions of Book II R.A. 7160, 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 year from the date of sale. Chapter 9 – TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP SECTION 56.

Levy on Transfer of Real Property Ownership –

a)

There is hereby imposed a tax on the sale, barter, or any other mode pf transferring ownership or title of real property at the rate of one-half (1/2) of one (1%) percent of the total consideration involved in the acquisition of the property or of the fair market value, in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in Chapter 3 of this Title.

b)

For this purpose, the Registrar of Deeds in the Municipality shall, before registering any deed, require the evidence of payment of this tax. The Municipal Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization.


SECTION 57. Time of Payment – It shall be the duty of the seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owners’ death. SECTION 58. Ownership –

Notification

of

Transfer

of

Real

Property

a)

Any person, natural or juridical, who transfer real property ownership to another shall accordingly notify the Municipal Assessor within sixty (60) days from the date of such transfer which shall be determined on the basis of documents required in section 7 and 8 of this Title.

b)

In addition to the notice of transfer, the previous property owner shall likewise surrender to the Municipal Assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. However, if said previous owner still owns property in the Municipality other than the property alienated, he shall, within the prescribed period of sixty (60) days, file with the Municipal Assessor an amended sworn declaration of the true value of the property or properties he retains in accordance with provisions of Section 7 and 8 hereof.

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Failure to comply with this provision shall subject any person or officers of juridical entities liable to pay a fine of One Thousand Pesos (P1,000.00). SECTION 59. Exemptions from Payment of this Tax – The sale, transfer, or other dispositions of real property pursuant to R.A. 6657 shall be exempted from the payment of this tax. SECTION 60. Surcharges in Unpaid Transfer of Property Ownership Tax – A surcharge of twenty (20%) percent of the amount of tax due on the transfer of real property ownership shall be imposed on any real property owner transferring or alienating ownership in the Municipality who fails to pay the tax or any portion thereof, within the period prescribed aside from the two (2%) percent interest therein from the date it is due until the full amount is paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. Chapter 10 – ADMINISTRATIVE PROVISIONS FOR COLLECTION OF REAL PROPERTY TAX SECTION 61. Remedies for the Collection of Real Property Tax – For the collection of the basic real property tax and any other tax levied in this Title, the Municipal Treasurer may avail of remedies by administrative or judicial action. The administrative remedies which are summary in nature are: a)

Levy on real property, and

b)

Sale of real property at public auction.


The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional, that is, any or use of one remedies or combination thereof may be resorted to and the use or non-use of one remedy shall not be a bar against the institution of the others. Formal demand for the payment of the delinquent taxes and penalties due is not a pre-requisite to such remedies, The notice of delinquency required in section 55 of this Title shall be sufficient for the purpose. SECTION 62. Local Government Lien – The basic real property tax and any other tax levied under this Title constitute a lien of 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 the related interests and expenses. SECTION 63. 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 Title, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. Levy on real property shall be made in the manner herein set forth: a)

The Municipal Treasurer when issuing a warrant of levy shall prepare the duly authenticated certificate showing the name of the 67

delinquent property owner or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. b)

The warrant shall be mailed to or served upon the delinquent real property owner or person having legal interest therein. In case he is out or cannot be located, to the occupant or administrator of the subject property.

c)

Written notice of levy with the attached warrant shall be mailed to our served upon the Municipal Assessor and the Registrar of Deeds of the Municipality of Tagig.

d)

The Assessor and Registrar of Deeds shall annotate the levy on the tax declaration and certificate of title, respectively.

e)

The levying officer shall submit a written report on the levy to the Sanggunian concerned with ten (10) days after receipt of the warrant by the property owner or person having legal interest in the property.

SECTION 64. Advertisement and Sale – Within thirty (30) days after service of the warrant or levy, the Municipal Treasurer shall proceed to publicity advertise for sale or auction the property or a reusable 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 municipal building, and in a conspicuous and publicly accessible place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the municipality. Page No. 68 Ordinance 24 Series of 1993 x------------------x

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 expense of sale. The sale shall be held either at the main entrance of the municipal building, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sanggunian, and which shall form part of his records. The Municipal Treasurer shall likewise prepare and deliver to the purchase 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 the sale and a brief description of the proceedings provided 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. SECTION 65. Redemption of Property Sold – Within one (1) year from the date of sale, the owner of the delinquent real property or person having 68

legal interest therein, or his representative, shall have the right to redeem the property upon payment to the local 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 not more than two (2%) percent per month on the purchase price from the date of sale to the date of redemption. Such 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 local treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The Municipal Treasurer shall 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 not more than two (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 66. Final Deed to Purchaser – In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the Municipal 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.


SECTION 67. Purchase of Property by the Municipal 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 costs of the sale, the Municipal Treasurer conducting the sale shall purchase the property in behalf of the Municipality to satisfy the claim and within two (2) days thereafter shall make a report of 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 or forfeiture, to transfer the title of the forfeited property to the Municipality concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the real property tax and the related interest and costs of sale. If the property is not deemed as provided herein, the ownership thereof shall be fully vested on the Municipality of Tagig. SECTION 68. Further Distraint or Levy – Levy may be repeated if necessary on the same property subject to tax until the full amount due, including all expenses, is collected.

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SECTION 69. Certification of Municipal Treasurer on Delinquencies Remaining Uncollectible – The Municipal Treasurer or their deputies shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year and a statement of the reason or reasons for such non-collection or non-payment, and shall submit said document to the Sanggunian on or before December thirty first (31 st) 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 in this Title. SECTION 70. Periods within which to Collect Real Property Taxes – The basic real property tax and any other tax levied under this Title shall be collected within five (5) years from the date they become due. No action for collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade collection payment of the tax, such action may be instituted for the collection thereof within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the during which: a)

The Municipal Treasurer is legally prevented from collecting the tax.

b)

The owner of the property or the person having legal interest therein request for re-investigation and executes a waiver in writing before the expiration of the period within which to collect; and

c)

The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located.


SECTION 71.

Distribution of Proceeds –

a)

The proceeds of the basic real property tax including interest thereon, and proceeds from use, lease, disposition, sale or redemption of property acquired at a public auction shall be distributed in accordance with the provisions of Title II, Book of R.A. 7160.

b)

The special education fund tax shall occur entirely with the Municipality.

c)

The additional tax on idle lands shall accrue equally to the Municipality and Metro Manila Authority in accordance with Section 274 thereof.

SECTION 72. Applicably of Pertinent Laws – The applicable and pertinent provisions of Title II, Book II, of R.A. 7160 in the administration and enforcement of real property taxation is herewith adopted and shall apply to all matters of real property taxation in their jurisdiction. TITLE III – TAX ON BUSINESS Chapter 11 – SCOPE AND DEFINITIONS

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SECTION 73. Scope – The Municipality hereby levy taxes on all businesses that is within its authority to tax as enumerated in Chapter 2, Book II of R.A. 7160. SECTION 74. 1)

Definitions:

Agricultural Product – includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugar cane, 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. To be considered an “agricultural product”, whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. 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 styropor or other packaging materials intended to process and prepare the products for the market.


The term “by-products” 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 from copra or molasses from sugar cane. 2)

Amusement – is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun;

3)

Amusement Device – refers to the machines or apparatuses for visual entertainment, games of skill or similar amusements;

4)

Amusement Places – include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertainment oneself by seeing or viewing the show or performance;

5)

Bar – includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services of hired hostesses and/or waitresses are employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purpose; otherwise the place shall be classified as a dance hall or night or day club. A cocktail lounge, beer garden, or pub house is considered a bar even if there are no hostesses or waitress to entertain customers; 71

6)

Business – means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit;

7)

Banks and other Financial Institutions – include non bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder;

8)

Calling – means one’s regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardess. Etc;

9)

Capital Investment – is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taking jurisdiction;

10)

Carinderia – refers to any public eating place where foods already are served at a price;

11)

Charges – refer to pecuniary liability, as rents or fees against persons or property;

12)

Contractor – includes persons, natural or juridical, not subject to professional tax under Article 229 of this Rule, 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.


As used in this Title, the term contractor shall include general engineering, general building and specialty contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the operators of smelting plants; engraving, planting, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipments, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning of surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical 72

contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishment, master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers; 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, commercial and immigration brokers, and cinematographic film owners, lessor and distributors; 13)

Corporation – includes partnerships, no matter how created or organized, joint stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include general professional 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 or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business.


The term “resident foreign” when applied to a corporation, means a foreign corporation not otherwise organized under the laws of the Philippines, But engaged in trade or business within the Philippines; 14)

Countryside and Barangay Business Enterprise – refer to any business entity, association, or cooperative registered under the provision of R.A. 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprise (Kalakalan 20);

15)

Dealer – means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market;

16)

Fee – means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the service of a public officer in the discharge of his official duties;

17)

Franchise – is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under 73

such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security, and safety; 18)

Gross Sale or Receipts – include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (vat);

19)

Levy – means an imposition or collection of an assessment, tax, tribute or fine.

20)

Manufacturer – includes every person who, by physical or chemical process, alters the exterior texture or from or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his use or consumption;

21)

Marginal Farmer or Fisherman – refer to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family, and whose annual net income


74

from farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher; 22)

Motor Vehicle – means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes;

23)

Municipal Waters – include not only streams, lakes, and tidal waters within the municipality, not being the subject of private ownership and not compromise within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality or city touch the sea at low tide and 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;

24)

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;

25)

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 vacation.

26)

Operator – includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishments or undertaking;

27)

Peddler – means any person who, either himself or on commission, travels from place to place and sell his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Rule;

28)

Persons – mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;

29)

Privately-Owned Public Market – means those market establishments including shopping centers funded and operated by the private persons, natural or juridical, under government permit;


75

30)

Producer – means essentially the same as a “manufacturer”, except that it is more commonly used to denote a person who raises agricultural crops and puts them in a marketable condition;

31)

Real Estate Broker – includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation: a)

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 interest therein;

b)

Or negotiate loans on real estate;

c)

Or leases or offers to lease or negotiates the sale, purchase or exchange of a lease, or rents or places for rent or collects rents from real estate or improvements thereon;

d)

Or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary, on commission, or otherwise to sell such real estate or any part thereof in lots or parcels.


“Real Estate Salesman” – means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character 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 any of the acts aforesaid with reference to his own property, where such act are performed in the regular course of or as an incident to the management of such property; nor shall apply to persons acting pursuant to a duly executed power-ofattorney from the owner authorizing final consumption by a performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assigned in bankruptcy or insolvency or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust; 32)

Real Estate Dealer – includes any person engaged in the business of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part-time dealer in real estate or as an owner of rental property or properties rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that 76

he is the owner or sub-lessor of property rented or offered for rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more, a year, an owner of sugar lands subject to tax under Commonwealth Act No. 567 shall not be considered a real estate dealer under this definition; 33)

Rental – means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing;

34)

Residents – refers to the natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation;

35)

Restaurant – is any establishment offering to the public regular and special meals or menu, cooked foods and short orders. This term includes caterers;

36)

Retail – means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold;

37)

Services – means the duties, works or functions performed or discharged by a government officer, or by a private person contracted by the government or the case maybe;

38)

Shopping Center – means a building, establishment, or a place, or parts thereof, leased to several different persons but not less than ten (10) persons to be used principally by them, separately for selling assorted, non-perishable and dry goods merchandise or articles, including refrigerated goods;

39)

Tax – means an enforced contribution, usually monetary in form, levied by the law-making body on persons or property subject to its jurisdiction for the precise purpose of supporting governmental needs;

40)

Vessel – includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water;

41)

Wharfage – means a free assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel; and

42)

Wholesale – means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user.


Chapter 12 – GRADUATED TAX ON BUSINESS 77

SECTION 75. Imposition of Tax – These is hereby imposed on the following persons, natural or juridical, who establish, operate, conduct or maintain their respective business within the Municipality of Tagig, a graduated business tax in the amounts hereafter prescribed; a)

On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled, spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule:

Gross Sale/Receipts for the Preceding Calendar Year; Less than P10,000.00

Amount of tax Per Annum P

173.00

P10,000.00 or more but less than 15,000.00

231.00


317.00


462.00


693.00


866.00


1,386.00


1,733.00


2,310.00


Gross Sale/Receipts for the Preceding Calendar Year; P150,000.00 or more but less than 200,000.00


2,888.00


4,043.00


5,775.00


8,400.00

P750,000.00 or more but less than 1,000,000.00

10,500.00

P1,000,000.00 or more but less than 2,000,000.00

14,438.00


17,325.00


20,790.00


24,255.00


25,594.00

78


26,873.00

P7,000,000.00 but less than 20,000,000.00 – not exceeding thirty nine (39%) percent of one (1%) percent For every One Million (P1,000,000,00) Pesos or fraction thereof in excess of Twenty Million (P20,000,000.00) Pesos, an additional Twenty-Five (25%) percent of One (1%) percent shall be imposed. The preceding rates shall apply only to amount of domestics sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in paragraph (c) of this Section. b)

On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules:



19.00


35.00


53.00


76.00


105.00


Gross Sale/Receipts for the Preceding Calendar Year; P5,000.00 or more but less than 6,000.00


128.00


151.00


174.00


197.00


231.00


289.00


347.00


462.00


693.00


1,040.00

79


1,386.00


1,964.00


2,541.00


3,465.00


4,620.00


6,930.00


9,240.00


10,500.00

For every One Million (P1,000,000,00) Pesos or fraction thereof in excess of Two Million (P2,000,000.00) Pesos, but less than Ten Million (P10,000,000.00) Pesos gross receipts, an additional tax at Twenty-Five (25%) percent of One (1%) percent shall be imposed. For every One Million (P1,000,000,00) Pesos or fraction thereof in excess of Ten Million (P10,000,000.00) Pesos, but not more than Five Hundred Million (P500,000,000.00), an additional tax of 18 percent of One (1%) percent over the tax at One Hundred Million. For every One Million (P1,000,000,00) Pesos or fraction thereof in excess of Five Hundred Million (P500,000,000.00) Pesos, and additional tax of 17.5% of one percent (1%) over the tax at Five Hundred Million. Page No. 80 Ordinance 24 Series of 1993 x------------------x

The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Section. c)

On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding onehalf (1/2) of the rates prescribed in paragraphs (a), (b) and (d) of this Section; 1)

Rice and corn;

2)

Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not;

3)

Cooking oil and gas;

4)

Laundry soap, detergents, and medicine;

5)

Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; 80

6)

Poultry feeds, and other animal feeds;

7)

School supplies; and

8)

Cement.

For purpose of this Section, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b) and (d) of this Section. d)

On contractors and other independent contractors, in accordance with the following schedule:



29.50


64.60


109.50


173.00


289.00


404.00


Gross Sale/Receipts for the Preceding Calendar Year; P40,000.00 or more but less than 50,000.00 P50,000.00 or more but less than 75,000.00


578.00 924.00


1,386.00


2,079.00


2,772.00


3,812.00


4,851.00


6,468.00


8,663.00


9,713.00

81


10,763.00


12,075.00

P2,000,000.00 or more – at a rate not exceeding sixty-five (65%) of one (1%) percent e)

On retailers:

Gross Sale/Receipts for the Preceding Calendar Year;

Amount of tax Per Annum

More than P30,000.00 but less than P400,000.00

One and a half (1.5%) percent

More than P400,000.00

One (1%) percent

The rate of one and a half (1.5%) percent per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the rate of one (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P400,000.00). Barangays shall have the exclusive power to levy taxes, as provided under R.A. 7160 on gross sales or receipts of the preceding calendar year of Thirty Thousand Pesos (P30,000.00) or less. f)

Owners or operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias and food caterers shall pay the tax in accordance with the following:


With gross annual sales and/or receipts for the preceding calendar year in the amount of; Less than P2,000.00

Tax Per Annum P

30.00


50.60


70.00


90.00


110.00


130.00


150.00


180.00


220.00


250.00

82


270.00


290.00


350.00


400.00


450.00


500.00


550.00


610.00


660.00

P45,000.00 to

750.00

50,000.00

For every P1,000.00 or fraction thereof in excess of P50,000.00 g)

5.00

Owners or operators of bar, beer garden, cocktail lounge, day and night club, pub house, and sing-along or karaoke bars shall pay the tax in accordance with the following schedule:


With gross annual sales and/or receipts for the preceding calendar year in the amount of; Less than P2,000.00

Tax Per Annum P

40.00


75.60


90.00


122.50


145.00


175.00


205.50


242.00


305.00


335.00

83


365.00


412.50


467.50


540.00


600.00


660.00


717.00


812.50


910.00

P45,000.00 to

50,000.00

1,000.00

For every P1,000.00 fraction thereof in excess of P50,000.00 h)

10.00

On banks and other financial institutions, at a rate not exceeding fifty (50%) percent of one (1%) percent on the gross receipts of the preceding calendar year derived from interest, commissions, and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property, insurance premium.


All other income and receipts of banks and financial institutions not otherwise enumerated above shall be excluded from the computation of taxes. i)

On peddlers engaged in the sale of any merchandise or article of commerce, at a rate not exceeding Fifty Pesos (P50.00) per peddler annually. Delivery trucks, vans, or motor vehicles used by manufacturers, producers, wholesalers, dealers, or retailers enumerated in this Chapter shall be exempt from the peddlers tax imposed in this Section.

j)

Real estate dealers shall pay the tax in accordance with the following schedule: Tax Per Annum 1.

Subdivision operators, per square meter

84

P

0.50

The tax shall be based on total area of the remaining lots title in the name of the subdivision operator 2.

Lessors or sub-lessors of real estate including accessorias, apartels, pension inns, apartments, condominia, house for lease, rooms and spaces for rent shall pay the tax in accordance with the following schedule:

Those with gross receipts for the preceding calendar year in the amount of;

Tax Per Annum

Less than P1,000.00

Exempted


P

30.00


75.00


225.00


450.00

P30,000.00 to 50,000.00

750.00

For every P1,000.00 in excess of 50,000.00 for Real Property used for purpose other than residential

15.00

For every P5,000.00 in excess of 50,000.00 for Real Property used for residential purposes

10.00

For newly started business, the initial tax shall be the rate of 3.

50.00

On dealers of real estate excluding subdivision operators and lessors of real estate;


Those with gross annual receipts for the preceding calendar year; Less than P10,000.00

Tax Per Annum P

250.00


500.00


750.00


1,500.00


2,250.00


4,000.00


6,000.00


8,750.00

85


10,500.00


13,750.00


16,000.00


20,000.00


25,000.00


31,500.00

For every P500,000.00 in excess of P10,000,000.00

1,000.00

For newly started business, the initial tax, shall be the minimum prescribed above. k)

Owners or operators of privately-owned public markets and shopping centers shall pay the tax in accordance with the following schedule.

Those with gross receipts for the preceding quarter in the amount of; Less than P5,000.00

Tax Per Quarter P

185.00


375.00


750.00


1,125.00


1,500.00


1,875.00


Those with gross receipts for the preceding quarter in the amount of; P50,000.00 or more but less than 60,000.00

Tax Per Quarter P

2,250.00


2,625.00


3,000.00


3,375.00

P90,000.00 to 100,000.00

3,750.00

For every P1,000.00 in excess of 100,000.00

30.00

For newly started privately-owned public markets, the tax shall be the minimum prescribed above.

86

l)

Owners or operators of amusement places as bowling alleys, billiard halls, pool rooms, video game parlors, bath houses and resorts with swimming pools,

Gross Sales/Receipts for the preceding calendar year; Less than P1,000.00

Amount of Tax Per Annum P

20.00


40.00


60.00


80.00


100.00


120.00


140.00


160.00


200.00


300.00


400.00


600.00


800.00


1,000.00


1,500.00


Gross Sales/Receipts for the preceding calendar year; P75,000.00 or more but less than 100,000.00

Amount of Tax Per Annum P

2,000.00


3,000.00


4,000.00


6,000.00


10,000.00


15,000.00


20,000.00


40,000.00

87

P2,000,000.00 or more – at a rate not exceeding seventy-five (75%) percent of one (15) percent. Chapter 13 – SPECIAL PROVISIONS SECTION 76. Newly Operated Business – For a newly started business falling under paragraphs (a), (b), (c), (d), (e), (f), or (g) of Chapter 75, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall be one-fourth (1/4) of one-tenth (1/10) of one (1%) percent of the capital investment, but in no case shall it be less than the minimum provided therefor by the pertinent schedule. However, in succeeding quarter or quarters, in case the business opens before the last quarter of the year, the tax shall be based on the gross sales/receipts for the preceding quarter at the rate of one-forth (1/4) of the annual rates fixed in the pertinent schedule of paragraphs (a), (b), (c), (d), (e), (f), or (g), as the case may be. In the succeeding years, regardless of when the business started to operate, the tax shall be based on the gross sales/receipts for the preceding calendar year, or any fraction thereof, as provided in the pertinent schedule. SECTION 77. a)

Retirement of Business –

Any person, natural or juridical, subject to the tax on businesses under Section 75 of this Chapter shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. For purpose 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 Section. 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 for record purposes in the course of the renewal of the permit or license to operate the business.


The treasurer shall see to it that the payments of taxes of a business is not avoided by simulating the termination or thereof. For this purpose, the following procedural guidelines shall be strictly observed: 1)

The 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. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the treasurer shall recommend to the mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all the taxes, fees and charges imposed thereon; and

2)

In the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new 88

owner shall be liable to pay the tax or fee for the transfer of the business to him under this Section prescribing such tax. b)

If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated.

c)

The permit issued to a business retiring or terminating its operations shall be surrendered to the treasurer who shall forthwith cancel the same and record such cancellation in his book.

SECTION 78.

Related or Combined Business –

a)

The conduct of operation of two or more related businesses provided in Section 75 of this Chapter by any one person, natural or juridical, shall require the issuance of a separate permit or license to reach business.

b)

If a person conducts or operates two (2) or more related businesses which are subject to the same rate of imposition, the tax shall be computed on the basis of combined total gross sales or receipts of the said two (2) or more related businesses.

c)

If, however the businesses operated by one person are governed by separate tax schedules or the rates of the taxes are different, the taxable gross sales or receipts of each business shall be reported independently and the tax thereon shall be computed on the basis of the appropriate schedule.

d)

Where a person operates any of the businesses mentioned in paragraphs (a), (b), (c), (d), (e), (f), or (g), of Chapter 75 together with any of the businesses for which fixed taxes are provided in this Chapter, the sale or receipts of the latter shall not be included in the sales or receipts of the former for the purpose of computing the taxes due under the paragraph concerned.


SECTION 79. a)

Situs of the Tax –

For purpose of collection of the taxes under Section 75 of this Chapter, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquors, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions, and other businesses, maintaining or operating branch of sales outlet elsewhere shall record the sale in the branch or sales outlet making the sales or transaction, and the tax thereon shall accrue and shall be paid to the municipality where such branch or sales outlet is 89

located. In case where there is no such branch or sales outlet in the municipality where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue and shall be paid to such municipality. b)

c)

The following sales allocation shall apply to manufacturers, assemblers, contractors, producers, and exporters with factories, project offices, plants, and plantations in the pursuit of their business: 1)

Thirty (30%) percent of all sales recorded in the principal office shall be taxable by the municipality where the principal office is located; and

2)

Seventy (70%) percent of all sales recorded in the principal office shall be taxable by the municipality where the factory, project office, plant or plantation is located.

In case of a plantation located at a place other than the place where the factory is located, said seventy (70%) percent mentioned in subparagraph (b) of subsection (2) above shall be divided as follows: 1)

Sixty (60%) percent of the city or municipality where the factor is located; and

2)

Forty (40%) percent of the municipality where the plantation is located.


d)

In case where a manufacturer, assembler, producer, exporter or contractor has two (2) or more factories, project offices, plant or plantations located in different localities, the seventy (70%) percent sales allocation mentioned in subparagraph (b) of subsection (2) above shall be prorated among the localities where the factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due.

e)

The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant, or plantation is located. Chapter 14 – FIXED TAX ON BUSINESS

SECTION 80. Imposition of Tax – There is hereby imposed, as herein below specified, taxes on the following business in the municipality.

90

a)

On dealers in fermented liquors, distilled spirits, and/or wines:

b)

c)

Tax Per annum

1.

Wholesale dealers in foreign liquors

P

1,000.00

2.

Wholesale dealers in domestic liquors

500.00

3.

Retail dealers in foreign liquors

300.00

4.

Retail dealers in domestic liquors

150.00

5.

Wholesale dealers in vino

100.00

6.

Retail dealers in vino liquors

50.00

7.

Retail dealers in tuba, basi, and/or tapuy

50.00

On dealers in tobacco: 1.

Retail leaf tobacco dealers

2.

Wholesale leaf tobacco dealers

3.

Retail tobacco dealers

4.

Wholesale tobacco dealers

P

75.00 300.00 75.00 300.00

On owners or operators of amusement/ vending devices: 1.

Each jukebox machines

2.

Each machine or apparatus for visual entertainment

P

200.00 100.00


3.

Each apparatus for weighing person

4.

Each machine for dispensing or vending softdrinks and other articles

5.

Each machine or apparatus for printing letters or numbers

6.

Each similar device for vending games of skill or amusement

P

50.00 300.00

60.00

7. 8.

For each coin or token operated amusement machine or apparatus Circuses, carnivals, and the like per day: 91

75.00 300.00

For the first ten (10) days

200.00

For each day after 9.

25.00

Side shows, per booth: For the first ten (10) days

100.00

For each day thereafter 10.

15.00

Merry-go-rounds, roller coaster, ferris wheels, swings, shooting galleries or similar contrivances, per contrivance: For the first ten (10) days

200.00

For each day thereafter d)

e) f)

15.00

On owners and operators of private cemeteries or memorial parks: 1)

With an area of less than 2 hectares

P

2)

2 hectares but not more than 5 hectares

1,000.00

3)

More than five (5) hectares

2,000.00

Fishponds, fishpens, or fish breeding grounds per hectare or fraction thereof

500.00

15.00

Rice or corn mills, mainly, milling for other persons with total capacity, per machine as follows: 1) 2)

Corn mill, not exceeding 100 cavans per 12 hr. capacity

22.50

Corn mill, exceeding 100 cavans per 12 hr. capacity

33.75


3) 4) 5) 6) 7)

“Kiskisan” – not exceeding 100 cavans of palay per 12 hr. capacity

P

37.50

“Kiskisan” – exceeding 100 cavans of palay per 12 hr. capacity

56.25

“Cono” – not exceeding 100 cavans of palay per 12 hr. capacity

150.00


300.00


450.00

92

8) 9) 10) 11) 12) 13) 14) 15) g)


675.00


975.00


1,350.00


1,875.00


2,400.00


3,000.00

“Cono” – not exceeding 1,000.00 cavans of palay per 12 hr. capacity

3,600.00

“Cono” – over 1,000.00 cavans of palay per 12 hr. capacity

4,200.00

Cold Storage and refrigeration cases: 1.

Refrigeration and cold storage unit: With total cold storage capacity: Not exceeding 5 cu. m.

P

150.00

Over 5 to 15 cu. m.

225.00

Over 15 to 25 cu. m.

375.00


750.00


1,125.00


Over 50 cu. m. 2.

P

1,500.00

P

750.00

Refrigerating cases: Less than 5 cu. m. Over 5 cu. m.

h)

15.00

Nursery, vocational and other schools not regulated by the Department of Education, Culture and Sports: With 5 or less students Over 5 but not more than 20 students 93

P

75.00 150.00

Over 20 students i)

j)

300.00

Dancing schools/Driving schools/Speed reading/EDP/Judo Karate, etc.: 1.

With 100 or more students

P

450.00

2.

With 50 to 99 students

300.00

3.

With 25 to 49 students

225.00

4.

With less than 25 students

150.00

Car exchange on consignment basis only: For an enclosure of 500 sq. m. or less

P

For an enclosure of more than 500 sq. m.

225.00 300.00

If car exchange are being operated on a buying and selling basis, they are covered by the graduated business tax on retailers, independent wholesalers and distributors, under Section 75. k)

Storage of flammable, combustible or explosive substance: a)

Flammable liquids Flammable liquids with flash point at 20°F or below, such as gasoline and other carbon besolphide, naphta, benzol, allodin and acetone:


Tax Per annum Over 5 to 25 gallons

P

7.50

Over 25 to 50 gallons

20.00


40.00


80.00

Over 500 to 1,000 gallons

120.00

Over 1,000 to 1,500 gallons

160.00

94


200.00


240.00


320.00


400.00


480.00


600.00


800.00


1,200.00


1,800.00


2,400.00

Over 500,000 to 1,500,000 gallons

3,200.00

Over 1,500,000 gallons

4,000.00

Flammable liquids with flash point at above 20°F and below 70°F such as alcohol, amyl-acetate, tuluol, ethyl acetate: Over 5 to 25 gallons

P

15.00


20.00


30.00


50.00


80.00


200.00


Tax Per annum Over 5,000 to 25,000 gallons

P


400.00 800.00

Over 50,000 gallons

1,000.00

Flammable liquids with flash point at 70°F to 200°F of such turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids: Over 5 to 25 gallons 95

P

7.50


12.00


20.00


50.00


100.00


200.00


300.00


500.00


800.00


1,500.00

Over 900,000 gallons

2,000.00

Flammable liquids with flash point of over 200°F when subject to spontaneous ignition or is artificially heated to a temperature equal or higher then its flash point such as petroleum oil, crude oil, others: Over 5 to 25 gallons

P

7.50


12.00


20.00


60.00


120.00


200.00

Over 20,000 gallons

300.00


b)

Flammable gases Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases: Over 15 to 25 kg

P

10.00

Over 25 to 100 kg

20.00

Over 100 to 500 kg

60.00

Over 500 to 2,000 kg

120.00

Over 2,000 to 10,000 kg

300.00

96

Over 10,000 to 50,000 kg

600.00

Over 50,000 to 100,000 kg

900.00

Over 100,000 kg c)

1,500.00

Combustible solids: I.

Calcium Carbide:

Over 10 but not more than 20 kg

P

22.50


30.00


60.00

Over 500 but not more than 1,000 kg

90.00

Over 1,000 but not more than 5,000 kg

120.00


150.00


225.00

Over 50,000 kg

300.00

II.

Pyrolyxin:

Over 10 to 50 kg

P

20.00

Over 50 to 200 kg

40.00

Over 200 to 500 kg

80.00


150.00

Over 1,000 to 3,000 kg

300.00


Over 3,000 to 10,000 kg

P

Over 10,000 kg III.

500.00 1,000.00

Matches:

Over 25 to 100 kg

P

20.00

Over 100 to 500 kg

100.00


200.00

Over 1,000 to 5,000 kg

400.00

Over 5,000 kg

600.00

97

IV.

Nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties.

Over 5 to 25 kg

P

20.00

Over 25 to 100 kg

30.00

Over 100 to 500 kg

75.00


150.00

Over 1,000 to 5,000 kg

225.00

Over 5,000 kg

300.00

V.

Shredded combustible materials such as woods shavings (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials:

Over 9 to 100 cu. ft.

P

20.00

Over 100 to 500 cu. ft.

60.00

Over 500 to 1,000 cu. ft.

90.00

Over 1,000 to 2,500 cu. ft.

150.00

Over 2,500 cu. ft.

225.00


VI.

Tar, resin, waxes, copra, rubber, coal, bituminous coal and similar combustible materials:

Over 50 to 100 kg.

P

22.50

Over 100 to 1,000 kg.

45.00

Over 1,000 to 5,000 kg

90.00

Over 5,000 kg. Chapter 15 – ADMINISTRATIVE PROVISIONS

98

150.00

SECTION 81. Payment of Tax – The tax shall be paid to the Municipal Treasurer or his duly authorized deputies before any business herein specified can be lawfully begun and pursued and said tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a longer period of than the end of the calendar quarter. The tax is payable for every line of business. One line of business or activity does not become exempt by the mere fact that it is conducted with some other business or activity for which the tax has already been paid. SECTION 82.

Requirements –

a)

Any person who shall establish or operate any business, trade or activity within the Municipality of Tagig, shall first obtain the necessary permit from the Municipal Mayor or his duly authorized deputies and shall pay the corresponding business tax imposed in this Title.

b)

Posting of official receipts – 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 where the business or undertaking is conducted. If he has no fixed place of business or office, he shall keep the official receipt or copy thereof in his person.

c)

Transfer of business – Any business for which the tax has been paid may be transferred and continued in any other place within the territorial limits of each municipality without the payment of an additional tax during the period for which payment of the tax has been made.

d)

Death of License – 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.

e)

Issuance of sale invoice or receipts – All persons subject to the business prepare and issue sales or commercial invoices or receipts in accordance with the requirements of the Bureau of Internal Revenue.

f)

Submission of sworn statement – Any person engaged in a business subject to the graduated business tax based on gross sales and/or receipts shall within the first twenty (20) days of January of each year or of every quarter submit a sworn statement of his gross sales and/or receipts for the preceding calendar year or quarter in such manner and form as maybe prescribed by the Municipal Treasurer or its authorized deputies.


If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be submitted to the municipal treasurer together with a sworn statement of the gross sales and/or receipts for the current year, within twenty (20) days following the closure. Any tax due shall first

99

be paid before any business or undertaking can be considered terminated. TITLE IV – MISCELLANEOUS TAXES Chapter 16 – TAX ON OCCUPATION OR PROFESSION SECTION 83. Imposition of Tax – There is hereby imposed an annual occupation tax on all persons engaged in the exercise or practice of their profession or calling within the municipality. Rate per Annum a)

Actuaries, architects, certified public accountants, commercial aviators, custom brokers, dentists, electrical engineers, civil engineers, chemical engineers, mechanical engineers, mining engineers, marine chief engineers, insurance agents and subagents, interior decorators, lawyers, licensed shipmasters, marine surveyors, medical practitioners, medical technologies, opticians, optometrists, pharmacists, professional appraisers or connoisseurs of tobacco and other domestic or foreign products, registered master plumbers, registered electricians, veterinarians, mechanical plant engineers, junior mechanical engineers or certified plant mechanics, agricultural engineers, geodetic engineers, electronics or communication engineers, chief motor engineers, naval architects, sugar technologist, real estate brokers, stock brokers, sanitary engineers, master mariners. P 300.00

b)

Chief mates, flight attendants, commercial stewards, and stewardesses, insurance adjusters, land surveyors, masseurs, professional actors and actresses, pelotaris, foresters and geologists, midwives, chemists, associate and assistant electrical engineers, marine officers, therapists, tattooers, stage performers, chiropodists, dietitians, embalmers, hostesses, jockeys, marine second engineers, registered nurses, statisticians. P 150,00


SECTION 84. Payment of Tax – Every person legally authorized to practice his profession or calling shall pay the tax to the Treasurer or his duly authorized deputies if he practices his profession or pursues his calling or maintains his principal office in the municipality: Provided, that such person who has paid the corresponding occupation tax herein fixed shall be entitled to practice his profession or calling within the municipality and in all parts of the Philippines without being subject to any other national or local tax, license or fee of whatever nature, for the practice of such profession or calling pursuant to Section 139 of R.A. 7160. Any individual or corporation employing a person subject to tax under this section shall require payment by that person of the tax before employment and annually thereafter. 100

SECTION 85. Time of Payment – The occupation tax shall be payable annually, on or before the thirty-first day of January. Any person fist beginning to exercise the occupation or calling after the month of January must however, pay the full tax before engaging therein. One line of occupation or calling does not become exempt by being conducted with some other occupation or calling for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 86. Requirements – Any person subject to the occupation tax shall write or print in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys, and maps, and similar documents as the case may be, the number of the official receipt issued to him. Every individual, association, partnership and corporation, shall prepare and submit a certified list of professionals, under their employ to the Municipal Treasurer where their principal office is located on or before the last day of March of every year. Such list of professionals shall invariably include the following information: a) b) c) d) e) f)

Name of Professional Profession Amount of Tax paid Date and Number of Official Receipt Year Covered Place of Payment

SECTION 87. Administrative Penalty – Failure to submit the certified list required in the preceding Section, shall subject the person thereof to a penalty of One Hundred Pesos (P100.00) for every month of delay or fraction thereof. Chapter 17 – TAX ON DELIVERY TRUCKS OR VANS SECTION 88. Imposition of Tax – There hereby imposed on the following persons as annual fixed tax per truck or van as follows:


a)

Manufacturers or producers of, or dealers in, distilled spirits, fermented liquors, softdrinks, cigars and cigarettes, delivering or distributing their products to sales outlets, or selling to consumers, whether directly or indirectly within the municipality, per truck or van. P 100.00

b)

Manufacturers or producers of, or dealers in, products other than the above commodities delivering or distributing such commodities to sales outlets or selling to consumers, whether directly or indirectly, within the municipality, per truck or van. P 50.00

101

The manufacturers, producers, and dealers referred to in the foregoing paragraphs shall be exempt from the tax on peddlers prescribed in the preceding Section. SECTION 89. Payment of Taxes – The taxes prescribed in this Section shall be paid to the municipal treasurer or its duly authorized deputies on or before the twentieth day of January each year. In the case of new peddlers, and delivery vans or trucks entering into or used in the business after January 31, the applicable tax shall be prorated by the quarter. Upon application and payment of the tax on delivery truck or vans, a sticker, supplied by the municipality, shall be issued, to be displayed conspicuously at the windshield of the vehicle. Chapter 18 – TAX ON PRINTING AND PUBLICATION BUSINESS SECTION 90. Imposition of Tax – There is hereby imposed on any person engaged in the business of printing and/or publication of: a)

Any newspaper, magazine, review, or bulletin except those appearing at regular intervals, with fixed prices for subscription and sale which is not published primarily for the purpose of publishing advertisements; and

b)

Books, Cards, posters, leaflets, handbills, certificates receipts, pamphlets and others of similar nature, the following rates based on the annual gross receipts for the preceding calendar year: - When the business is located within the Municipality.

½ of 1%

In the case of newly started business, the tax rate shall be as follows: Printer Publisher Both printer and publisher

P

150.00 75.00 225.00

SECTION 91. Exemption from Tax – The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references for which a separate record shall be kept, shall not be included in the gross receipts subjects to the tax herein imposed. Page No. 102 Ordinance 24 Series of 1993 x------------------x

SECTION 92. Payment of Tax – The tax shall be paid to the Municipal Treasurer or its duly authorized deputies on or before the twentieth day of January each year. Chapter 19 – FRANCHISE TAX SECTION 93. Imposition of Tax – There is hereby imposed a franchise tax at the following rates based on the gross annual receipts realized during the preceding calendar year by any business enjoying a franchise within the Municipality.

102

Rate of tax on business enjoying a franchise with the Municipality will be. ½ of 1% If the business subject to the afore-mentioned franchise tax closes within the year, the franchise shall, within twenty (20) days of such cessation of business submit a certified statement of its gross receipts realized during the undeclared portion of the year and pay the tax due hereon. In case a newly started business, the tax shall be one-twentieth (1/20) of one (1%) percent of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 94. Exemption from Tax – The franchise tax herein imposed shall not apply to holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchises. Chapter 20 – AMUSEMENT TAX ON ADMISSION SECTION 95. Imposition of Tax – There is hereby imposed a tax on admission to theaters, cinematographs, concert halls, circuses and other places of amusements at the following rates: a)

When the amount paid for admission is One Peso (P1.00) or less, twenty (20%) percent; and

b)

When the amount for admission for admission exceeds One Peso (P1.00), thirty (30%) percent.

SECTION 96. Exemption – The holding of operas, concerts, dramas, recitals, painting, and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except film exhibitions and radio or phonographic records thereof, shall be exempt from the payment of the amusement tax imposed in the preceding section.


SECTION 97. Deduction and Withholding of Tax – in the case of theaters or cinematographs and other amusement places, the amusement tax on admission shall first be deducted and withheld by the proprietor, lessee, or operator of the theater or cinematograph and paid to the Municipal Treasurer concerned before the gross receipts are divided between the proprietor, lessee or operator of the theater or cinematograph and the cinematograph film. SECTION 98. Payment of Tax – The tax shall be due and payable within the first ten (10) days of the month next following that for which it is due by the proprietor, lessee or operator concerned, the tax shall be determined on the

103

basis of a true and complete return of the amount of gross receipts derived during the preceding month. SECTION 99. Penalties – If the tax is not paid within the time fixed hereinabove the taxpayer shall be subject to the surcharges, interests, and penalties prescribed by this Title. In case of willful neglect to file the return and pay the tax within the time required or in case a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty (50%) percent of the correct amount of the tax due in addition to the interest and penalties provided by this Title. SECTION 100. Payment of Tax – The tax shall be paid to the municipal treasurer within the first twenty (20) days of succeeding month by the proprietor, lessees or operators of the movie houses in the municipality. Chapter 21 – COMMUNITY TAX SECTION 101. Imposition of Tax – There is hereby imposed a community tax on persons, natural or juridical, residing in the Municipality. SECTION 102. Individual Liable to Community Tax – Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 103. Juridical Persons Liable to Community Tax – Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax, which, on no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:


a)

For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the municipality where the real property is situated – Two Pesos (P2.00); and

b)

For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year – Two Pesos (P2.00).

104

SECTION 104. community tax:

Exemptions – The following are exempt from the

a)

Diplomatic and consular representatives; and

b)

Transient visitors when their stay in the Philippines does not exceed three (3) months.

SECTION 105. a)

Time for Payment; Penalties for Delinquency –

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 of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Person who come to reside in the Philippine 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.

b)

Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid.

SECTION 106. Community Tax Certificate – A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (P1.00). Page No. 105 Ordinance 24 Series of 1993 x------------------x

SECTION 107. Certain Occasions – a)

Presentation of Community Tax Certificate on

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 form any public authority; pays any tax or fee; receives any money from public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or 105

corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. b)

When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays and tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate.

c)

The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15 th) of April in each year, in which case, the certificate issued for the preceding year shall suffice.

SECTION 108.

Deputizing the Barangay Treasurer –

a)

The Municipal treasurer shall deputize the barangay treasurer to collect the community tax in their respective jurisdictions: Provided, however, that said barangay treasurer shall be bonded in accordance with existing laws.

b)

The proceeds of the community tax actually and directly collected by the municipal treasurer shall accrue entirely to the general fund of the municipality except the portion to cover the actual cost of printing which shall accrue to the National Government. 1)

Fifty (50%) percent shall accrue to the general fund of the municipality concerned; and

2)

Fifty (50%) percent shall accrue to the barangay where the tax is collected.


Chapter 22 – TAX ON COCKPITS, COCKFIGHTS AND COCKPITS PERSONNEL SECTION 109. All operators, maintainers, or owners shall secure a Mayor’s Permit and pay an annual permit fee of Five Thousand (P5,000.00) Pesos, payable on or before January 20 of each year. SECTION 110. The following cockpit personnel shall secure an annual permit and pay the corresponding fee as follows:

106

a)

Operator, general manager, promoter, host or such other terms applied to persons promoting or hosting cockfights

P

200.00

b)

Pit Manager

120.00

c)

Referees (Sentenciador)

120.00

d)

Cashiers

120.00

e)

Bet Manager (Maciador/kasador)

120.00

f)

Gaffer (Mananari)

70.00

g)

Bet Taker (Kristo)

70.00

SECTION 111. following:

Special permit fees shall likewise be paid for the

a)

International Derby/day

P

5,000.00

b)

Special Cockfights (Pintakasis) /3 days

2,000.00

c)

Two Cock Derbys/day

2,000.00

d)

Three Cock Derbys/day

2,200.00

e)

Four Cock Derbys/day

2,500.00

f)

Five Cock Derbys/day

3,000.00

SECTION 112. An amusement levy for winning bets shall like wise be paid as follows: a) b)

In derbies with winning bet of less than Four Thousand (P4,000.00) Pesos

P

In derbies with winning bets of more than Four Thousand (P4,000.00) Pesos

50.00 100.00

SECTION 113. Cockpit personnel who fails to secure a permit and pay the corresponding fees shall be penalized by a fine not less than Five Hundred (P500.00) Pesos nor more than One Thousand (P1,000.00) Pesos or not more than 30 days imprisonment. Page No. 107 Ordinance 24 Series of 1993 x------------------x

SECTION 114. Cockpit managers, maintainers or operators who fails to secure the permits and pay the corresponding rates as stated herein shall be penalized by a fine of Five Thousand (P5,000.00) Pesos or six (6) months imprisonment. TITLE V – SERVICE FEES AND USER CHARGES Chapter 23 – GARBAGE SERVICE CHARGES

107

SECTION 115. Rate of Charges – Except as otherwise provided herein, garbage service charges shall be collected quarterly form every person (natural or juridical) engage in business, occupation or calling or any undertaking in the municipality in accordance with the following schedule: Rate Per Quarter SCHEDULE A – AIRCRAFT AND WATER COMPANIES: 1)

Main Office

P

2)

For every branch office

1,000.00 500.00

SCHEDULE B – AMUSEMENT PLACES: 1)

Amusement centers and establishments with coin-operated machines, appliances, amusement rides and shooting galleries, side show booths and other similar establishments with contrivances for the amusement of customers, per contrivance

2)

Billiard and/or pool halls, /table

3)

Bowling establishments:

P

25.00 25.00

a)

Automatic, per lane

30.00

b)

Non-automatic, per lane

25.00

4)

Casinos

1,000.00

5)

Circuses, carnivals and the like

500.00

6)

Cockpits

600.00

7)

Gymnasiums

100.00

8)

Membership clubs, Associations or Organizations:


a)

b)

Serving foods, drinks and lodging facilities

400.00

Serving foods and drinks without lodging facilities

200.00

108

9)

Night/Day clubs, discos, cocktail lounge or bars, beer gardens, karaoke or sing-alongs, cabaret or dance halls

500.00

10)

Resorts or other similar establishments

250.00

11)

Sauna baths and massage clinics, per cubicle

25.00

12)

Skating rinks

250.00

13)

Stadia, sports complexes

250.00

14)

Theaters or cinema houses with seating seating capacity of:

15)

a)

More than 2,000 persons

500.00

b)

500 to 2,000 persons

400.00

c)

Less than 500 persons

300.00

Pelota courts, tennis courts and other similar nature

50.00

SCHEDULE C – ELECTRIC AND POWER COMPANIES: 1)

Main office or each power plant

2)

Every branch office thereof

P

2,500.00 1,000.00

SCHEDULE D – FINANCIAL INSTITUTIONS: 1)

Banks: a)

b)

c)

Commercial banks (main office)

P

750.00

Every branch thereof

400.00

Savings bank (main office)

600.00


200.00

Rural banks

200.00


2)

Savings and Loan Associations, Insurance Companies, Pawnshops: Main office

P

Every branch thereof 3)

Financial and/or lending investors establishments, money shops: 109

500.00 250.00

a)

b)

Main office

500.00


250.00

Authorized dealer in foreign currencies and stock brokers

250.00

SCHEDULE E – GASOLINE SERVICE/FILLING STATIONS: 1)

Having an area of 1,500 sq. m. or more

P

500.00

2)

Having an area of more than 1,000 but less than 1,500 sq. m.

400.00

3)

Having an area of 1,000 sq. m. or less

300.00

4)

Curb pumps and filling stations

150.00

SCHEDULE F – PRIVATE HOSPITALS AND MEDICAL CLINICS WITH BED CAPACITY FOR: 1)

More than 500 persons

P

2)

301 to 500 persons

420.00

3)

151 to 300 persons

360.00

4)

101 to 150 persons

300.00

5)

76 to 100 persons

300.00

6)

51 to 75 persons

300.00

7)

25 to 50 persons

300.00

8)

Less than 25 persons

300.00

Animals hospitals and others

100.00


SCHEDULE G – HOTELS, MOTELS, APARTELS, PENSION INNS, DRIVE INNS, BOARDING HOUSES, LODGING HOUSES, DORMITORIES, DWELLINGS AND OTHER SPACES FOR LEASE OR RENT: 1)

Hotels: a)

Five star, per room: 110

500.00

b)

c)

1)

Single bed

P

10.00

2)

Double bed

15.00

3)

Suite

20.00

Four star, per room: 1)

Single bed

10.00

2)

Double bed

15.00

3)

Suite

20.00

Three star, per room: 1)

Single bed

5.00

2)

Double bed

10.00

3)

Suite

15.00

2)

Motels, and Drive-Inns, per room

25.00

3)

Hotels, apartels, pension inns: a)

b)

4)

With air-conditioner, per room: 1)

Single bed

20.00

2)

Double bed

20.00

Without air-conditioner, per room: 1)

Single bed

10.00

2)

Double bed

10.00

Boarding houses, lodging houses, dormitories, bed spaces (bed capacity) per bed

5.00


SCHEDULE H – INSTITUTIONS OF LEARNING: 1)

Private universities, colleges, schools, and educational or vocational institutions based on the total semestral enrollment as follows: a)

50,000 students or more

b)

30,000 or more but less than 111

P

1,000.00

c) d) e) f) g) h)

50,000 students

800.00

20,000 or more but less than 30,000 students

750.00


500.00


400.00

1,000 or more but less than 5,000 student

300.00

300 or more but less than 1,000 students

150.00

Below 300 students

150.00

SCHEDULE I – LIQUEFIED PETROLEUM: Gas Dealer: 1)

Marketer

2)

Dealer

P

200.00 100.00

SCHEDULE J – MARKET STALLHOLDER: 1) Public Markets: a) b) 2)

For each stall with 100 or more stallholders For each stall with less than 100 stallholders

P

25.00 20.00

Private Markets: a)

Each stall

25.00


Stallholders with more than five (5) square meters and/or rendering special services such as: pawnshops, appliances stores, banks, and other similar establishments shall be excluded under the term stallholders and levied garbage in accordance with the pertinent provisions of this Chapter. SCHEDULE K – MEDIA FACILITIES:

112

1)

Newspaper, books or magazine publications: a)

Daily newspaper

P

500.00

b)

Weekly magazine

250.00

c)

Books and other magazine publications

150.00

2)

Radio Stations

250.00

3)

T.V. Stations

500.00

SCHEDULE L – TELEGRAPH, TELETYPE, CABLE AND WIRELESS COMMUNICATION COMPANIES, ETC.: 1)

Main Office

P

2)

Every branch/Station thereof

500.00 250.00

SCHEDULE M – TELEPHONE COMPANIES: 1)

Main Office

P

2)

Every branch/Station thereof

2,000.00 1,000.00

SCHEDULE N – TERMINAL GARAGE FOR BUS, TAXI AND OTHER PUBLIC UTILITY VEHICLES EXCEPT THOSE USED FOR HOME GARAGE: 1)

With an area of 1,000 sq. m. or more

2)

With an area of 700 or more but less than 1,000 sq. m.

400.00

With an area of 500 or more but less than 700 sq. m.

300.00

With an area of 300 or more but less than 500 sq. m.

200.00

With an area of less than 300 sq. m.

100.00

3) 4) 5)

P

500.00


SCHEDULE O – PEDLERS, AMBULANT VENDORS, EXCEPT DELIVERY VAN OR TRUCK SCHEDULE P – ADMINISTRATION OFFICES, DISPLAY OFFICES AND/OR OFFICES OF PROFESSIONALS SCHEDULE Q – FILM SHOOTING, PER DAY

113

P

25.00

50.00 5.00

SCHEDULE R – PRIVATE WAREHOUSE OR BODEGA

250.00

SCHEDULE S – ALL OTHER BUSINESS AND OTHER SERVICE AGENCIES NOT SPECIFICALLY MENTIONED ABOVE: I.

Manufacturers, producers and processors: a)

Factory with an aggregate area of: 1,000 sq. m. or more

b)

P

1,500.00

500 or more but less than 1,000 sq. m.

1,000.00

200 or more but less than 500 sq. m.

750.00


600.00


450.00


250.00

Less than 25 sq. m.

100.00

Principal/Branch or Sales Office with an aggregate area of: Factory is: With the same Outside the Locality Locality Per Quarter Per Quarter

1,000 sq. m. or more

P

500.00

P

750.00


450.00

500.00


300.00

350.00


Factory is: With the same Outside the Locality Locality Per Quarter Per Quarter 100 or more but less than 200 sq. m. 50 or more but less 114

P

250.00

P

300.00

than 100 sq. m.

150.00

200.00


50.00

100.00

Less than 25 sq. m.

25.00

50.00

II.

Exporters/Importers

III.

Brewers, Distillers, Compounders and Public Eating Places with an aggregate area of: 1,000 sq. m. or more

P

500.00

P

1,500.00


1,000.00


750.00


600.00


450.00


250.00

Less than 25 sq. m.

100.00

Carinderia IV.

50.00

Owners or Operators of Business Establishments Rendering Services: a)

Business Offices of General Contractors (Building Specialty Engineering); Manpower service/employment agencies, private detective agencies, advertising agencies with an aggregate area of:


1,000 sq. m. or more

P

1,000.00


750.00


600.00

100 or more but less than 115

200 sq. m.

450.00


250.00


100.00

Less than 25 sq. m. c)

50.00

Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: 1,000 sq. m. or more

P


1,000.00


750.00


550.00


400.00


150.00

Less than 25 sq. m. V.

1,500.00

50.00

Independent Wholesalers, Dealers, Distributors, Repackers and Retailers With an aggregate area of: 1,000 sq. m. or more

P

1,000.00

500 or more but less than 1,000.00 sq. m.

700.00


500.00



P

300.00


150.00


100.00

116

Less than 25 sq. m.

50.00

SECTION 116. Garbage Service Charges for Multiple Business – Where there are two or more kinds of businesses subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the businesses concerned plus twenty-five (25%) percent thereof, provided that the total garbage fee shall not exceed Six Thousand (P6,000.00) Pesos per annum. SECTION 117. Manufacturers/producers maintaining or operating principal offices, factories and/or sales offices in the same premises – For purpose of collection of the garbage charges under Schedule S (I), manufacturers or producers maintaining their factory, principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate of such business premises at rates prescribed under Schedule S (I-A) of this Chapter. SECTION 118. Newly Established Business – In the case of a newly started business, the applicable garbage charges shall be computed proportionately to the quarterly charge. Chapter 24 – GARBAGE SERVICE CHARGES SECTION 119. Rate of Charges – The following fees shall be collected for the use of parking spaces, facilities owned or operated or portion of roads or streets declared allotted for parking space by the Municipality. a)

Light Vehicles: Five (P5.00) Pesos for the first hour plus Two (P2.00) Pesos per succeeding hour or a fraction thereof.

b)

Utility Vehicle: Five (P5.00) Pesos per hour or a fraction thereof.

c)

Delivery Trucks: Ten (P10.00) Pesos for the first hour plus Five (P5.00) Pesos per succeeding hour or a fraction thereof.

d)

Overnight Parking: Fifty (P50.00) Pesos – from 7:00 p.m. up to 5:00 a.m.


SECTION 120. Time of Payment – The charges prescribed in the preceding section shall be paid to the Local Treasurer or to a duly designated collector upon removal of the vehicle from the parking space except night parking fees, which shall be paid on or before the 20 th of the beginning of the quarter. SECTION 121. Night Parking Procedure – It shall be unlawful for any motor vehicle owner or operator to use portion of any street, sidewalk or public places as a private garage or parking space from 10:30 P.M. to 5:30 A.M. the following day, without securing special permit from the Mayor. 117

Upon proper application and payment of the corresponding fee thereof, a sticker duly sighed by the mayor and the local treasurer shall be issued to be displayed conspicuously at the windshield of the vehicle. Violators shall be liable to pay a fine of Five Hundred Pesos (P500.00). Chapter 25 – STALLED VEHICLES, TOWING, IMPOUNDING AND OTHER TRAFFIC VIOLATIONS CHARGES SECTION 122. Stalled Vehicle Charges – These shall be collected from every owner or operator of any stalled motor vehicle in any street within the jurisdiction of the Municipality the following charges: a)

Stalled vehicle charge

b)

For towing Charges: 1)

P

Vehicle with gross capacity weight of 4,000 kilograms or less for the first three (3) kms. or fraction thereof

200.00

300.00

For every additional kilometers or fraction thereof 2)

c)

25.00

Vehicles with gross capacity weight of more than 4,000 kilograms for the first three (3) kms. or fraction thereof

500.00

For every additional kilometers or fraction thereof

50.00

Impounding Charges – For each day of fraction thereof that the vehicle remains impounded

50.00

SECTION 123. Traffic Violations, Fines and Charges – Violations of traffic laws, ordinances, rules and regulations, committed within a twelve month period, reckoned from the date of birth of the licensee, shall subject the violator to graduated charges and fines as follows: a)

1st Offense

b)

2nd Offense

70.00

c)

3rd Offense

100.00

d)

4th Offense

–

One Year suspension of Driver’s License

e)

5th Offense

–

Revocation of Driver’s License

P

50.00


In case of death, physical injury, or damage to property, the payment of the afore-cited fines/charges shall not relieve the offender from any civil as well as criminal liability arising from such death, physical injury or damage to property.

118

SECTION 124. Time of Payment – The charges for stalled vehicles and towing thereof and for other traffic violators, shall be paid to the Treasurer or its duly authorized deputies within three (3) days from the date of the issuance of traffic citation ticket, while the impounding charge shall be paid before the vehicle is released. SECTION 125. Surcharge – Failure to pay the charges for stalled vehicle and/or towing thereof, within the period prescribed in the preceding Section shall subject the owner/operator of the vehicle to a daily surcharge of twenty percent (20%) of the charges imposed for the first two months; thirty percent (30%) for the third and fourth months; and forty percent (40%) for the fifth and sixth months, but not to exceed Ten Thousand (P10,000.00) Pesos. Provided, that if after six (6) months, the charges and surcharges shall not have been paid by the operator or owner of the vehicle, the same shall be sold at public auction, the proceeds of which shall be applied to the accumulated charges and the excess, if any, shall be returned to the operator or owner. Chapter 26 – FEE FOR THE TEMPORARY USE OF SIDEWALKS AND ALLEYS SECTION 126. Imposition of Fee – Any person who shall temporarily use and/or occupy the sidewalk or alley or portion thereof municipalowned in connection with the construction works and other allowable purposes, shall first secure a permit from the Municipal Mayor, and pay a fee of Fifty Pesos (P50.00) for every square meter, per month or fraction thereof. SECTION 127. Time and Manner of Payment – The fees shall be paid to the Municipal Treasurer upon application of the permit from the Mayor. SECTION 128. Administrative Provisions – The period of occupancy and/or of sidewalks or alleys or portion thereof shall commence from the time the permit is issued and shall terminate the completion of the construction work or upon cancellation of the permit thereof. SECTION 129. Penalty – Any violations of the provisions of this Chapter shall be punished by a fine of not more than Five Hundred Pesos (P500.00), imprisonment of not more than one (1) month, or both, at the discretion of the court.


Chapter 27 – FEE FOR REGISTRATION OF RELIGIOUS, CIVIC, SOCIAL AND/OR SPORTS ORGANIZATIONS, CLUBS, ASSOCIATIONS OR FRATERNITIES SECTION 130. Imposition of Fee – There shall be collected an annual registration fee of Thirty Pesos (P30.00) for every religious, civic, social and/or sports organizations, clubs, associations, federation or fraternities

119

organized and/or operating in this municipality for purposes not contrary to laws, rules and regulations, and for accreditation by the Sanggunian. SECTION 131. Time of Payment – The fee shall be paid to the Municipal Treasurer within twenty (20) days of January every year before a certificate of registration is issued by the Municipal Mayor or his duly authorized representative. SECTION 132. Surcharge for Late Payment – Failure to pay the fee prescribed in this Chapter within the time required shall subject to taxpayer to a surcharge of twenty (20%) percent of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. SECTION 133.

Administrative Provisions –

a)

It shall be the duty of the Officers of the organizations covered under this Chapter, through their President or Chairman, to register the name of their organization or association with the Office of the Municipal Mayor;

b)

The application for registration shall be accomplished by a copy of the Organizations Constitution and By-Laws or in the absence of which, a joint affidavit to be executed by the Officers of the said organization stating therein the purpose or purposes for which the organization is established or formed, together with a copy of the list of all its members including their respective addresses.

SECTION 134. Exemptions – Political organizations including the Kabataang Barangay, Pambayang Katipunan ng mga Kabataang Barangay (PKB), Pambarangay Katipunan ng mga Barangay or Association of Barangay Councils and Barangay Brigades are exempted from the provisions of this Chapter. SECTION 135. Penalty – Any violations of the provisions of this Chapter shall be punished by a fine of Five Hundred Pesos (P500.00), or imprisonment of one month or both fine and imprisonment at the discretion of the court. Chapter 28 – BURIAL FEES AND CEMETERY CHARGES SECTION 136. Rental for Public Cemetery Lots or Grave – The following schedule of fees for rental of lot or niche in the public cemeteries of the municipality is hereby imposed: a)

For each niche or plot for adult, 14 years and above, per five (5) years to be collected in advance

P

500.00

For each niche or plot for child below 14 years, per five (5) years to be collected in advance

P

500.00


b) c)

For each excavation permit for burial of: 1)

Adult, 14 years and above, for a period of five (5) years without any extension 120

75.00

2) d) e)

Child, below 14 years old, for a period of five (5) years without any extension

30.00

For renewal of at lease for another five (5) years after the lapse of the first five 95) years, for adult

500.00

For renewal of lease for another five (5) years after The laps of the first five (5) years, for child below 14 years of age

500.00

Provided, that failure to make renewal payment on the occupied lot or rented lot after the lapse of five (5) years and thirty (30) days grace period from the date of lease, the Municipal Mayor or his duly authorized representative may declare the lot vacant even without prior verification, for public interest, or for use of another lease for burial purposes, and to order the demolition of every structure constructed thereof. SECTION 137. Charges imposed for the occupancy of a vault within the Multi-Level Toms constructed in all public cemeteries in the Municipality – a)

b)

c)

For each adult cadaver, 14 years old and above of a bonafide resident of the Municipality for the last six (6) months prior to the date of his/her death, which is sought to be buried in the MultiStorey Tombs, the cost of rental for a five-year period to be paid in advance and without any extension, shall be

P

For each adult cadaver, 14 years old and above, who is a non-resident of the Municipality, which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a five (5) year period to be paid in advance and without any extension, shall be

225.00

600.00

For each child cadaver, below 14 years old of a bonafide resident of the Municipality for the last six (6) months prior to the time of his/her death which is sought to be buried in the Multi-Storey Tombs, the cost of rental for a period of five (5) years to be paid in advance, and without any extension, shall be as follows:


d)

1)

1.50 m. x .70 m. x .60 m.

2)

1.00 m. x .70 m. x .60 m.

For each child cadaver, below 14 years old, non-resident of the municipality, which is sought to be buried in the Multi-Storey Tombs, 121

P

150.00 75.00

the cost of rental for a period to be paid in advance, and without any extension, shall be

400.00

After the laps of five (5) years from the date of lease, the Municipal Mayor or his duly authorized representative shall declare the vault vacant for public interest or for the use of another lease for burial purposes, and shall order the exhumation of the remains therein: a)

For transfer to common graves free of charge, or;

b)

For transfer to skeleton vault for five (5) years payable in advance at the rate of

P

100.00

All revenues and/or income derived from the occupancy of vaults constructed by the government shall revert to the general fund. SECTION 138. Time of Payment – The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. SECTION 139. Surcharge for the Late Payment – Failure to pay the fee prescribed in this Chapter within the time required shall subject the taxpayer to a surcharge of twenty (20%) percent of the original amount of fees due, such surcharge to be paid at the time and in same manner as the fees due. SECTION 140. Interest for Late Payment – In addition to the surcharge imposed herein, there shall be imposed an interest of five (5%) percent per annum form the due date until the fee is fully paid. Where an extension of time for the payment of the fee has teen 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 141.


a)

Permit to Construct – Any construction of whatever kind or nature in the public cemetery whether for temporary or permanent use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Office.

b)

Renewal of Lease – In case a lease intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding rental fees therefor.


It shall also be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two weeks prior to the expiration date of the lease.

122

c)

Register – The Municipal Treasurer shall keep a register of account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan. Chapter 29 – LOCAL REGISTRY FEES

SECTION 142. Imposition of Fees – There shall be collected for services rendered by the Local Civil Registrar of this Municipality the following fee: a)

b)

Marriage Fees: 1)

Marriage Application Form and Contract

P

30.00

2)

Marriage Application Filing Fee

50.00

3)

Marriage License Fee

30.00

4)

Family Counseling Fee

20.00

Filing and Registration Fees for: 1)

Election of Philippine Citizenship

P

200.00

2)

Decree of Adoption

3)

Decree of Foreign Adoption

150.00

4)

Naturalization

500.00

5)

Legal Separation

150.00

6)

Divorce

150.00

7)

Annulment of Marriage

200.00

8)

Legitimation

50.00

9)

Emancipation of Minors

50.00

10)

Judicial Recognition

30.00

11)

Paternity Filiation

50.00

12)

Guardianship

50.00

13)

Aliases

150.00

14)

Repatriation

15)

Judicial Order for Correction of Entry

16)

Deed of Acknowledgment

50.00


123

P

150.00 100.00 50.00

17)

Marriage Contract

18)

Delayed Registration of Birth (One year and above)

100.00

Delayed Registration of Death and Marriage (One (1) month not more than one (1) year)

100.00

(delayed for one (1) year or more)

150.00

19)

c)

d)

e)

50.00

For the Issuance of Certification of the Following: 1)

Document Authentication

P

30.00

2)

Civil Status

30.00

3)

Other Records/Document registration

50.00

4)

Non-availability of Records

20.00

Issuance of Copy/Copies of: 1)

Civil Registry Legal Documents (/page)

P

30.00

2)

Birth Certificate

30.00

3)

Death Certificate

20.00

4)

Marriage Certificate

50.00

For Rendition of the Following Administrative Services: 1)

Record Verification

2)

Special Fee for Rush Issuance of Marriage and Death Copies

50.00

Solemnization Fee

30.00

3)

P

30.00

SECTION 143. Burial, Exhumation, Embalming and Transfer of Cadaver Fees – Any person applying for burial permit, exhumation, embalming or transfer of cadaver from other territories to the municipality, shall pay the fees as follows;


a)

Burial Permit Fee

P

b)

Permit Fee for Exhumation (cadaver or remains)

c)

Entrance permit fee for cadaver or remains sought to be buried in public or private 124

10.00 50.00

cemeteries within the Municipality coming from other cities or municipalities d)

100.00

For every embalming of a cadaver, a permit fee shall be paid by embalmer

30.00

SECTION 144. Exemption – The fee imposed in this Chapter 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.

b)

Burial permit for a paupers burial, per recommendation of the Municipal Mayor.

SECTION 145. Time of Payment – The fee shall be paid to the Municipal Treasurer before the registration or issuance of the permit, license or certified copy of local registry records or documents. SECTION 146.


a)

All applicants for marriage license must first secure a certification from the Family Planning Coordinating Council of the Municipality stating that they are informed and aware of the importance of family planning counseling.

b)

With the exemption of “Articulos Mortis,” no marriage license shall be issued by the Local Civil Registrar unless the applicant presents a certification from the Family Planning Coordinating Council of the Municipality. Chapter 30 – SERVICE FEES

SECTION 147. Imposition of Fees – There shall be collected the following fees from every person requesting for copies of official records and documents from any offices of this municipality: 1)

2)

3)

For every one hundred (100) words or fraction thereof, typewritten (not including the certificate and any notation)

P

5.00

Where the copy to be furnished is in printed form, in whole or in part, for each page, (double this fee if there are pages in sheet)

5.00

For each certificate of correctness (with seal of office) written on the copy or attached thereto

10.00


4) 5)

For certifying the official act of a municipal judge or other judicial certificate, with seal For certified copies of any paper, record, decree, judgment or entry of which any person is entitled to demand and receive a copy (in connection 125

P

10.00

with judicial proceedings), for each one hundred (100) words 6) 7)

10.00

Xerox copy of any other copy produced by copying machine, per page

5.00

Photo copy, per page

5.00

SECTION 148. Exemption – The fees imposed in this Chapter shall not be collected for copies furnished to other bureaus, offices, and branches of the government for official business except those required by the Court at the request of the litigants, in which case, charges shall be in accordance with the schedule in section 140. SECTION 149. Time of Payment – The fee shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made. SECTION 150. Penalty – Violation of any provision of this Chapter shall be punished by a fine of not more than Two Hundred Pesos (P200.00) or imprisonment of not more than two (2) months, or both, at the discretion of the Court. Chapter 31 – MUNICIPAL HOSPITAL SERVICE FEES SECTION 151. Imposition of Municipal Hospital Service Fees – The following schedule of fees is hereby imposed for services or facilities rendered by the Municipal Hospital: I.

MEDICAL FEES: IN PATIENTS: 1)

Ward (Room)

P

30.00

2)

Delivery Room

110.00

3)

Normal Delivery (Exclusive Medicine)

330.00

4)

Abnormal Delivery (Exclusive Medicine)

440.00

5)

Nursery

20.00


OUT PATIENT SERVICE: 1) 2)

P.E. Consultation and Prescription (Exclusive Lab. And other specific exam.) Hypodermic, IM Injection (Exclusive Medicine) 126

P

20.00 5.00

3)

Intravenous Injection (Exclusive Medicine)

4)

General Surgical Dressing: Small

10.00

P

Medium

12.00

Large

15.00

Cotton Balls 5)

10.00

0.25/pc.

Suturing of Wound: Large wound (3 cm. and larger) – Number of suture x 10.00 plus number of dressing Circumcision

P

Ingrown Toenail Ambulance Fees

120.00 40.00 flag down (3.00/km.)

Electric Fan/day

10.00

Electricity for TV/day

15.00

Oxygen per tank

90.00 (9.60/hour)

ECG II.

110.00

50.00

DENTAL SERVICES: a)

Extraction per tooth (including Anesthesia) 1)

Simple

2)

Complicated

80.00

b)

Temporary Filling per Tooth

20.00

c)

Permanent Filling per Tooth (Amalgam)

40.00

1)

Silicate Cement

2)

Composite Filling

3)

Cementation

4)

Prophylaxis

P

P

35.00

40.00 40.00


d)

Gum Treatment: 127

P

30.00 40.00

e) III.

1)

Initial

P

2)

2nd Treatment

20.00

Dental X-ray

25.00

60.00/film

X-RAY EXAMINATION FEES: a)

Chest X-Ray (PA): 14 x 17

b)

P

14 x 14

80.00

11 x 14

80.00

10 x 12

60.00

8 x 10

60.00

Thoracic Cage 14 x 17

c)

80.00

P

90.00

14 x 14

90.00

11 X 14

90.00

10 X 12

80.00

8 X 10

80.00

Thorace – Lumber (AP lateral) 14 x 17

P

120.00

14 x 14

120.00

11 x 14

100.00

d)

Lumbo –Sacral (AP Lateral)

P

120.00

e)

Skull

P

120.00

f)

Skull Paranasil Sinuses (3 cs.) 10 x 12

P

140.00

Extremities, Long Bones, AP Lateral Hand and Wrist

P

100.00


g) h)

KUB

128

14 x 17 i)

P

90.00

P

90.00

Plain Abdomen 14 x 17 10 x 12

j)

90.00

IUD 14 x 17 (1 pc.)

P

10 x 12 (4 pcs.) Pedia 10 x 12 (5 pcs.) k)

320.00 P

300.00

P

300.00

Upper GI Series 14 x 17 (1 pc.) 10 x 12 (4 pcs.)

l)

300.00

Oral Cholecystography 10 x 12 (3 pcs.) (w/medication)

P

Pedia 10 x 12 (3 pcs.) m)

200.00

150.00

Chole GI Series 14 x 17 (1 pc.)

IV.

320.00

P

320.00

10 x 12 (4 pcs.)

320.00

8 x 10 (1 pc.)

320.00

LABORATORY EXAMINATION FEES: a)

Blood Chemistry 1)

Fasting Blood Sugar

P

40.00

2)

EUN

60.00

3)

Cholesterol

55.00

4)

Creatinine

5)

Uric Acid

50.00

6)

SGOT

50.00


129

P

50.00

b)

c)

7)

SGPT

8)

Total Bilirubin

9)

Total Protein A/G Ratic

e)

f)

70.00 50.00

Hematology 1)

Complete Blood Count

2)

hemoglobin/Hematocrit Determination

15.00 @

3)

WBC, Differential Count

15.00 @

4)

RBC Count

10.00

5)

ESR

10.00

6)

Bleeding Time/Clotting time

7)

Thrombecyte Count (Platelet)

15.00

8)

Malaria Detection

15.00

P

30.00

10.00 @

Parasitology 1)

d)

50.00

Routine Steel Examination

P

20.00

P

25.00

Clinical Microscopy 1)

Routine Urinalysis

2)

Pregnancy Test

50.00

Blood Banking 1)

ABO – RH Typing

2)

Cross Matching

P

45.00 100.00

Immunology

P

70.00

1)

P

70.00

Widal Test


g)

Bacteriology 1)

Acid Fast Stain Smear (TB-Leprosy)

P

40.00

2)

Gram Stain Smear

P

35.00

130

3)

Pap Smear

50.00

SECTION 152. Time and Manner of Payment – The fees herein imposed shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate medical attention. SECTION 153. Exemptions – Residents of Malabon who are certified as indigents by the Municipal Social Welfare and Development Officer and upon certification of the Municipal Mayor may be exempted from the payment of any fees in this schedule. Chapter 32 – PUBLIC UTILITY CHARGES SECTION 154.

Definitions –

a)

Public Market – refers to any place, building or structure of any kind, designated as such by the Sangguniang Bayan.

b)

Public Premises – refers to any space in the market compound, part of the market lot consisting of bare ground, not covered by market building, usually occupied by transient vendors specially during market day.

c)

Market Stall – refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale.

d)

Market Section – refers to a subdivision of the market, housing one class or group of allied goods, commodities or merchandise.

SECTION 155. Market Sections – For purposes of this Section, the public market of this Municipality shall be divided as follows: 1)

Fish Section – Fresh fish, clams, oysters, lobsters, shrimps, seaweeds, and other seafoods or marine products.

2)

Meat Section – Fresh Meat, from cow, carabao, horses, goat, sheep, swine and fowls.

3)

Dry Goods Section – All kinds of textiles, ready-made dresses and apparels, toiletries and novelties, laces, kitchen wares, handbags, bags, school and office supplies, canned goods and the like.

4)

Grocery and Sari-sari Store Section – All kinds of cakes, butter, cheese, confectioneries, candies, canned or bottled food, beverages, softdrinks, flour, rice, oatmeal, jam, bacon, sugar, nuts, sauce, onions, garlic, potatoes, eggs, toilet articles, smoked fish,


131

fried fish, salt, soap, and other household or food products, including firewood and charcoal. 5)

Vegetable and Fruit Section – All kinds of vegetables, fruits and root crops.

6)

Eateries and Cooked Food Section – All kinds of cooked foods, including refreshments and cakes.

7)

Poultry Products Section – Chicken, ducks, birds, duckling or piglets.

8)

Footwear section – Shoes, slippers and the like.

9)

Cigarettes – Cigars (Tobaco), cigarettes and the like.

SECTION 156. following market fees:

Imposition of Fees – There shall be collected the

CATEGORY I a)

AS PER SECTION: Dry Goods

RATE P

6.50 per sq. m. / day

Grocery


Meat


Fish


Carinderia


Footwear


Fruit


Cigarettes


PROVIDED, that the rate of rentals for Talipapa (Category C) owned and operated by the Municipality shall be at the flat rate of P2.00 per 80 x 75 cm. space, irrespective of sections. b)

AS PER SECTION:

RATE

Front Corner Stalls – rows along the front of the market facing the market periphery or streets.

Plus twenty (20%) percent of the prescribed rate.

Front Stalls – rows along the front of the market, facing the market periphery or streets.

Plus fifteen (15%) percent of the prescribed rate.


132

Inside corner stalls –

c)

Plus ten (10%) percent of the prescribed rate.

MARKET ENTRANCE FEE – In lieu of the regular market fee, based on the space occupied, a market entrance fee shall be collected from transient vendors or the commodities listed below with the corresponding rates as follows: Fish and other Seaweeds 1)

2)

3) 4) 5) 6)

7) 8)

9)

Per tubs of Tambacol, Maliputo, Lumulukso, Lapu-lapu, Maya-maya, Muslo, Pipikat, and the like

P

0.50

For every standard basket (60 cm. diameter by 20 cm. depth) or its equivalent of Tulingan, Hiwas, Galunggong, Miralya and the like

P

1.00

For every standard basket or its equivalent of small shrimps and the like

P

1.00

For every standard basket or tub (banyera) of dried shrimp (hipon or hibi)

P

2.00

For every standard pot of cooked Tulingan, Hiwas, Galunggong and the like

P

1.00

For every standard box (50 cm. long by 25 cm. wide and 20 cm. deep) or its equivalent of salted fish such as Hawot, Tinapa, Sapsap, Malubaybay and the like

P

1.00

For every can (kerosene can of 5 gallons capacity) of Alamang, Apta and Bagoong

P

1.00

For every standard basket or balanan of Tawilis, Bia, Kanduli, Bia-bia-an, Bangus, Alimasag, Sugpo and the like

P

1.00

For every standard basket (or its equivalent) or any other kind of fish or seafoods not herein specified

P

1.00

Fruits and Vegetables 1)

For fruits and vegetables, the market entrance fee shall be two (2%) percent of its selling or prevailing market price;

2)

The transfer of and vegetables from one vehicle shall be deemed as sale transaction if done within the market compound or in any place outside of it, which is designated


133

as a market area and shall be subject also to the payment of the market entrance fee mentioned above. Miscellaneous Commodities 1)

For every sack of rice

2)

For every sack of coffee, soybeans (utaw) peanuts, balatong, kibal and the like

1.00

3)

For every sack of salt

0.50

4)

For every sack of rice bran (ipa), trigo, palyat, and the like

0.20

5)

For every can of brown sugar

0.50

6)

For every head of chicken, duck, goose, turkey and the like

0.30

7)

For every head of fighting cock

0.50

8)

For every piece of sawali (2m x 4m)

0.50

9)

For every jeep load of pot and jars

2.00

10)

For every one hundred (100) eggs of chicken or duck

1.00

11)

P

0.50

For all other similar items not specified above, the fee shall be equivalent to two (2%) percent of its selling or prevailing market price. Other

1)

Gilt weanling, or piglet, per head

P

2.00

2)

Swine or pig (more than 30 kgs.)

5.00

3)

Goats, sheeps, or dog per head

2.00

In case the vendor from whom an entrance fee was collected, occupies any space with an area in excess of what he paid for, he shall be required to pay the correct amount of the fee due thereon less what he may have already paid as entrance fee. Duly licensed suppliers or distributors of goods, commodities, or general merchandise or pertinent occupants when they bring in goods, commodities or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market fee herein authorized. Page No. 134 Ordinance 24 Series of 1993 x------------------x

SECTION 157.

Time and Manner of Payment:

134

a)

For Stalls – The fee for the rental of market stalls shall be applied to the Municipal Treasurer or his duly authorized representative within the first twenty (20) days of each month. In case of a new lease, the rental due for the month in which the lease starts, shall be paid before occupancy of the stall.

b)

For Occupancy of Market Premises – The fee for the occupancy of market premises shall be paid daily, in advance, before any commodity or merchandise is sold within the market premises.

c)

For Market Entrance Fee – The fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their goods inside the market premises.

SECTION 158. Issuance of Official Receipt and Cash Tickets – The Municipal Treasurer or his duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stalls. A cash ticket shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the merchandise, even if such sale is done in the same place occupied by the previous vendor. The cash tickets issued shall be torn in half, one-half to be given to the space occupant or vendor, and the other half to be retained by the market collector who shall deliver the same to the Municipal Treasurer for counterchecking against his record of cash tickets issued by him for that day. SECTION 159.

Surcharge for the Late Payment of Fees:

a)

The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty-five (25%) percent of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease of stall without prejudice to suing the lessee for the unpaid rents of the expense of the lessee. The stall shall be declared vacant and subject to adjudication.

b)

Any person occupying space in the market premises without first paying the fee imposed in this chapter shall pay three (3) times as much as the regular rate for the space occupied.

SECTION 160.

Adjudication of Stalls:

a)

Lease Period – The contract of lease for a stall shall be for a period of five (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Chapter.

b)

Notice of Vacancy – Notice of vacant or newly constructed stalls shall be made for a period of ten (10) days immediately preceding


135

the date fixed for their award to qualified applicants to appraise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupy shall and the bulletin board of the market. The notice of vacancy shall be written on cardboard, thick paper or any other suitable material and shall be in the following form: NOTICE Notice is hereby given that Stall No. ____________, Building (or Pavilion) No. _________ of the ____________ market is vacant (or will be vacated on ______________, 19___). Any person, 21 years of age or more and is not legally incapacitated, desiring to lease this stall, shall file an application therefore on the prescribed form (copies may be obtained from the Office of the Municipal Treasurer during office hours and before 12:00 o’clock noon of ____________________, 19___). In case there are more than one applicant, the award of the lease vacant shall be determined thru drawing of lots to be conducted on ________________, 19___, at 12:00 o’clock noon at the Office of the Municipal Treasurer by the Market Committee. This shall is found in the ________________ Section and intended for the sale of _____________________.

____________________ Municipal Treasurer c)

Application for Lease: 1)

The application shall be under oath. It shall be submitted to the Office of the Municipal Treasurer by the applicant either in person or through his or her attorney.

2)

It shall be the duty of the Municipal Treasurer to keep a register book showing the name and addresses of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Treasurer of each application. It shall be also be the duty of the Treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof.

3)

The application shall be substantially in the following form:


APPLICATION OF LEASE MARKET STALL

136

________________ Address ________________ Date The Municipal Treasurer Municipality of _______ Sir: I hereby apply under the following contract for the lease of Stall No. ________ of the market. I am _____________ years of age, a citizen of the _____________________________ and residing at _____________________________. Should the above mentioned stall be leased to me in accordance with the market rules and regulations. I promise to hold the same under the following conditions: 1)

That while I am occupying or leasing this stall (or stalls), I shall at all times have my picture and that of my helper (or those of my helpers) conveniently framed and hung conspicuously in the stall.

2)

That I shall keep the stall (or stalls) at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated.

3)

I shall pay the corresponding rents for the stall (or stalls) also in the manner prescribed by existing ordinances.

4)

The business to be conducted in the stall (or stalls) shall belong exclusively to me.

5)

In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall (or stalls).

6)

I shall not sell or transfer my privilege to the stall (or stalls) or otherwise permit another person to conduct business herein.

7)

Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract. Very respectfully, ___________________ Applicant


I, ____________________________, do hereby state that I am the person who signed the foregoing application; That I have 137

read the same; and that the contents thereof are true to the best of my own knowledge. __________________ Applicant ___________________ TIN SUBSCRIBED AND SWORN to before me in the Municipality of _________, Province of ___________, Philippines, this _____ day of _________, 19___. Applicant-affiant issued at _________________ on ____________, 19___. __________________ Official Title 4)

Applicants who are Filipino citizens shall have preference in the lease of public market stalls. If on the last day set for filing applications, there is no application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten (10) days period. If after the expiration of that period there is still no Filipino applicant, the stall affected may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made thru drawing of lots to be conducted by the Market Committee. In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, the adjudication of the stall shall be made through drawing of lots to be conducted by the Market Committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the Committee to the Municipal Treasurer concerned for appropriate action.

5)

The successful applicant shall furnish the Municipal Treasurer two (2) copies of his/her picture immediately after the award of the lease. It shall be the duty of the Treasurer to affix one copy of the picture to the application and the other copy to the record card kept for that purpose.

6)

Appeals – Any applicant who is not satisfied with the adjudication made by the Municipal Treasurer or the Market Committee of the Stall applied for, may file on appeal with the Municipal Mayor who shall decide the same within thirty (30) days and whose decision is final.


SECTION 161.

Miscellaneous Provisions on Stall:

138

a)

Vacancy of stall before expiration of the lease – If for any reason, a stallholder or lease discontinues or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed.

b)

Partnership with stallholder – Any market stallholder who enters business partnership with any party after he acquires the right to lease such stall have no authority to transfer to his partner or partners the right to occupy the stall. In case of death or any legal disability of such holder to continue in his business, the surviving partners may be authorized to continue in his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which he wind up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, and the spouse, partner, or son, daughter or relative within the third degree of consanguinity of affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned if he or she applies for it.

c)

Lessee to personally administer his stall – Any person who has awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and he present personally at his stall or stalls, he may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents and children who are actually living with him and who are not disqualified under the provisions hereof. The person to be employed as helpers shall, under no circumstances, be person with whom the stallholder has any commercial relation or transaction.

d)

Dummies – Sub-lease of stalls – In any case where the person registered to be the holder of lessee of a stall in the public market, is found to be not the person who is actually occupying said stall, the lease of such stall shall be cancelled, if upon investigation such holder shall be found to have sub-leased his stall to another person or to have connived with such person so that the latter may, for any reason, be able to occupy the said stall.

SECTION 162. Responsibility for Market Administration – The Municipal Treasurer shall exercise direct and immediate supervision and control over the municipal public market and personnel thereof, including those whose duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations. SECTION 163. Creation of Market Committee – There is hereby created a permanent Market Committee composed of the Municipal Treasurer, as Chairman, a representative each of the Mayor, the Sangguniang Bayan, and the Market vendors to be appointed by the Mayor, as members. The committee shall conduct the drawing of lots and opening of bids in connection with adjudication of vacant or newly constructed stalls in the municipal market and to certify to the Municipal Treasurer of the results thereof. Page No. 139 Ordinance 24 Series of 1993 x------------------x

SECTION 164.

Rules and Regulations:

139

a)

The peddling or sale outside the public market site or premises or foodstuffs, which easily deteriorate like fish, and meat, is hereby prohibited.

b)

No person shall utilize the public market or any part thereof for residential purposes.

c)

It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article in the passageway (pasilio) used by purchasers in the market premises.

d)

It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls or in the market premises.

e)

It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market at any time of the day.

f)

No merchandise or articles shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon had been paid.

g)

It shall be unlawful for any lessee to remove or construct, electrical wiring, or water connection without prior permit from the market administrator and approved by the Municipal Treasurer.

h)

This municipality shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, “force majeure” or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stallholder or owner thereof.

i)

All articles abandoned in any public market buildings in violation of any provision of this Article or any regulation or rule on the management of the Market Administrator or his subordinates to take custody thereof. In case, the articles are claimed within twentyfour (24) hours thereafter, they shall be disposed of in the manner directed by the Treasurer, who may also in his discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case where the articles have no deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed in accordance with law.

SECTION 165. Applicability Clause – Existing laws, ordinances, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this Chapter. Page No. 140 Ordinance 24 Series of 1993 x------------------x

SECTION 166. Penalty – Any violation of the provisions of this Chapter shall be punished by a fine of not less than five hundred (P500.00) 140

pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1) month but not exceeding six (6) months, or both, at the discretion of the court. Chapter 33 – SLAUGHTER AND CORRAL FEES SECTION 167. a)

b)

Imposition of Fees:

Permit Fee to Slaughter – Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Health Officer concerned or his duly authorized representative who will determine whether the animal or fowl is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows: a)

Large Cattle

P

5.00

b)

Hogs

3.00

c)

Goats

2.00

d)

Sheep

2.00

e)

Others

2.00

Slaughter Fee – The fee shall be paid to cover the cost of services on the slaughter of animals at the Municipal slaughterhouse, in accordance with the following rates: 1)

2)

For public consumption, per kilo:

Per Kilo

a)

Large Cattle

P

b)

Hogs

0.03

c)

Sheeps

0.02

d)

Goats

0.02

e)

Others

0.02

For home consumption, per head:

Per Head

a)

Large Cattle

P

b)

Hogs

1.50

c)

Sheeps

1.00

d)

Goats

1.00

e)

Others

1.00


3)

0.05

Corral fee, head, per day or fraction thereof: 141

2.50

a)

Large Cattle

P

0.50

b)

Hogs

0.30

c)

Sheeps

0.20

d)

Goats

0.20

e)

Others

0.20

SECTION 168. Prohibitions – Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Health Officer. SECTION 169.

Time of Payment:

a)

Permit Fee – The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Health Officer.

b)

Slaughter Fee – The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed form the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the slaughterhouses.

c)

Corral Fee – The fee shall be paid to the Municipal Treasurer before the animal is kept in the Municipal corral or in any place designated as such. If the animal is kept in the corral 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 170.

Administrative Provisions:

a)

The slaughter, of any kind of animal intended for sale shall be done only in the Municipal Slaughterhouse designated as such by the Sangguniang Bayan. 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 or offered for sale.

b)

Before issuing the permit for the slaughter of large cattle, the Municipal Treasurer shall require for branded cattle, the production


142

of the certificate of ownership if the owner is applicant, or the original certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee be collected therefor. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested. c)

Before any animal is slaughtered for public consumption, a permit therefor shall be secured from the Municipal health Officer or his duly authorized representative, through the Municipal Treasurer, the permit shall bear the date and month of issue and the stamp of the Municipal Health Officer, as well as the page of the book in which said permit number is entered and wherein the name of the permitted, the kind and sex of the animal to be slaughtered appears.

d)

The permit to slaughtered as herein required shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times.

SECTION 171. Penalty – Any violation of the provision of this Chapter shall be punished by a fine of not less than five hundred (P500.00) pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1) month but not exceeding two (2) months, or both, at the discretion of the Court. Chapter 34 – MOTORIZED TRICYCLE FRANCHISE AND REGULATORY FEES SECTION 172. Franchise and Supervision Fee on Motorized Tricycle for Hire – Operators of motorized tricycle for hire shall be imposed the following fees: a)

Franchise Fee per Unit

P

200.00/annum

b)

Mayors Permit Fee per Unit

50.00/annum

c)

Annual Sticker per Unit

50.00/annum

d)

Supervision Fee per Unit

40.00/annum

e)

Filing Fee

10.00/annum


SECTION 173. Time and Manner of Payment – Operators shall register their motorized tricycle on the anniversary date of registration or upon 143

application of a specific area of operation in accordance with regulatory ordinances of the Municipal Franchising and Regulatory Boards (MTFRB) who shall forthwith issue the corresponding order of payment to the operator who shall pay the same to the Municipal Treasurer. In case of late registration, a surcharge of twenty-five (25%) percent on the specific franchise fee and Mayor’s Permit Fee shall be imposed. Operators of motorized tricycles who shall be found operating in the territorial jurisdiction of the Municipality without securing authorization and paying the corresponding fees shall be penalized by a fine of not less than One Thousand Pesos (P1,000.00), but not more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than thirty (30) days but not more than three (3) months. In addition to the penalty of cancellation of the franchise (MTOP), any driver found violating the conditions set forth in the MTOP shall be punished with a fine as follows: 1st Offense

P

100.00

2nd Offense

200.00

3rd Offense

300.00

Chapter 35 – FISHERY RENTALS OR FEES SECTION 174.

Grant of Fishery Rights:

a)

Authority to grant exclusive fishery rights to erect fishpens, corrals or cages, operate fishponds, or oyster beds, or take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation shall be vested solely with the Municipal Mayor.

b)

There is hereby created a Task Force composing of six (6) members to include the Local Chief Executive as Chairman who is granted authority to name his members who shall oversee strict compliance with all existing laws, ordinances, rules and regulations relative to fishery and/or fishing privileges granted to any person, natural or juridical, within the municipal waters and jurisdiction of the municipality.

c)

Eligible for fishing and/or fishery privileges under this Code shall be the following: 1)

Citizens of the Philippines

2)

Cooperatives, partnership, associations or corporations duly registered or incorporated under the laws of the Philippines and authorized to transact business in the Philippines, and at least sixty (60%) percent of whose capital stocks belong wholly to the citizens of the Philippines.


It shall be unlawful for persons, cooperatives, partnerships, associations or corporations not qualified by 144

laws and this Code to engage, personally or through other persons, in fishing or catching or collecting aquatic products in the municipal waters within the jurisdiction of the municipality. SECTION 175. Granting Permits to Fish Corrals, Cages, Pens and Similar Construction: a)

An individual can occupy an area not to exceed five (5) hectares; for partnership, corporation, association and cooperatives not more than fifty (50) hectares. Provided, that the proof of partnership, corporation, and incorporation duly approved by the proper authorities is presented.

b)

The Office of the Local Chief Executive or the Task Force must be notified fifteen (15) days before the issuance of permits of the area to be covered by putting visible marker for easy determination whether the structures to be constructed would be an obstruction to travel and/or navigation.

c)

The Local Chief Executive or the Task Force must be notified five (5) days before the intended date of release of fingerlings of any fishpen operators and five (5) days before their intended date of harvesting.

d)

The grant of fishery rights shall be for a period of one (1) year renewable as it expired.

e)

Existing fishpens, corrals, or cages and similar constructions/structures with permits from the Laguna Lake Development Authority (LLDA) and not considered as abandoned shall continue to operate, provided, that their registration and license/permit fees are settled and paid to the Municipal Government.

f)

All constructions, are stated in this Code, found in violation with any requirements of the same is deemed illegal and subject to outright demolition and/or whatever action the Local Chief Executive may undertake.

SECTION 176. Imposition of Fees – The grant of exclusive fishery rights shall be made upon payment of the following license fees. Annual Fee 1)

Fish corrals (“baklad”) erected in the bay: Less than 3 meters deep

P

3 meters deep or more but less than 5 meters deep

500.00 600.00


5 meters deep or more but less than meters deep 145

P

700.00

2) Item No.

1)

2)

3)

4)

Fishponds/Fishpens (/hectares) Kind of Fishing Gear: (such as nets, traps, or other fishing gears)

1,400.00/Annum License Fee per Year: (reasonable License Fee not mere than P50.00)

Fishermen using net a)

Panti from 1 to 5 bantas

P

15.00

b)

Panti from 5 to 10 bantas

20.00

c)

Panti from 10 or more bantas

25.00

d)

Panti from Panghulog

20.00

e)

Panti Pantalan (floating)

20.00

f)

Putok (less than 100 meters long)

30.00

g)

Putok (more than 100 meters long)

50.00

h)

Saliwsiw

25.00

i)

Largarite

20.00

j)

Putos

20.00

k)

Salap

20.00

l)

Sapyaw

25.00

Fishermen using boats (three tons gross or less) with or without motor a)

Non-Motorized boat

b)

Motorized boat

P

5.00 10.00

Fishermen using traps a)

Kitang

b)

Bumbon

c)

Others

P

20.00 10.00 8.00

Registration fee for operation of a fishing vessel of three tons or less

12.00/annum

Stocking Permit Fees per Ten Thousand Fries

10.00/annum


5)

146

SECTION 177.

Time and Manner of Payment:

a)

The rental fees for the lease of fishery rights granted by public auction shall be paid either in cash or installments, the first installment to be paid to the Municipal Treasurer at the time all the necessary documents granting the lease are duly approved and subsequent installments on or before the twentieth day of the anniversary date of the grant of such lease.

b)

The license fee for the grant of exclusive fishery rights in municipal waters for at least the corresponding current quarter shall be paid in advance to the Municipal Treasurer upon the awarding of such rights and within the first twenty (20) days of every subsequent quarter. Provided, that no refund shall be made to an individual who has paid for a longer period than the current quarter if he decides to discontinue such fishery rights.

c)

The license fees for the privilege to catch fish from municipal waters with nets, traps, and other fishing gears and the operation of a fishing vessels shall be paid upon application of a license and within the first twenty (20) days of January of every year for subsequent renewal thereof.

SECTION 178. Surcharge for Late Payment – Failure to pay the fee imposed in this Chapter shall subject the taxpayer to a surcharge of ten (10%) percent of the original amount of fee due, such surcharge to be paid at the time and the same manner as the original amount due. SECTION 179.


a)

Any person, who is not a grantee for license or privilege to fish under any of the provisions of this Chapter is hereby allowed to finish for domestic use in any municipal water for as long as noncommunal fishery therein is as yet established. Provided, that, such fishing shall not take place within fifty (50) meters from a fish corral/pen duly licensed by the municipality; and, provided further, that no fish caught under this privilege shall be sold.

b)

No fish corral “baklad” shall be constructed within fifty (50) meters from another fish corral unless they belong to the same licensee or grantee, but in no case shall the distance be not less than thirty (30) meters apart, except in water less than two (2) meters deep at low tide, or unless previously approved by the Secretary of DENR.

c)

Fish corrals shall be entirely open during closed season period or periods established by the Department of Environment and Natural Resources for the free passage of fish to enable a considerable number of fish to reach the spawning ground.

d)

Nothing in the license issued shall be construed as permitting the lessee or licensee, grantee or permittee to take any construction


147

which will obstruct the free navigation in any stream or lake flowing thru or adjoining the fish corral/pen, or impede the flow or ebb of the tide to and from the area wherein the lessee or licensee, grantee or permittee, is granted a fishery privilege. e)

The licensee agrees unconditionally to comply with all the laws, orders, rules and regulations governing fishing now or which may later be promulgated.

f)

The licensee assures responsibility for any and all the acts of his agents and employees of the contractors connected with his fishing operation.

g)

Failure to pay any installment, fee or file a bond when due as prescribed in the permit, license, contract or regulation shall be sufficient reason for the cancellation of the license, permit or contract granted.

SECTION 180. Applicability Clause – The provisions of P.D. 704, P.D. 1585 and the existing laws, rules and regulations governing fishing in the municipal water as well as the granting of exclusive rights or privileges thru public auction or otherwise are hereby adopted as part of this Chapter. SECTION 181. Penalty – Any person, private or juridical, who violates any provision of this Chapter shall be punished by a fine of not less than Five Thousand Pesos (P5,000.00) or imprisonment of nor more than six (6) months, or both at the discretion of the court. TITLE VI – REGULATORY FEES Chapter 36 – MAYORS PERMIT FEES FOR BUSINESS, OCCUPATIONS AND OTHER ACTIVITIES SECTION 182. Imposition of Fees – The following permit fees shall be collected for the issuance of a permit by the Municipal Mayor or his duly authorized deputies to operate a business, pursue an occupation or calling, or undertake an activity within the municipality. a)

On the operation of business: 1)

Dealers in fermented liquors, distilled spirits and/or wines, except for wine houses/cellars, which shall be based on capitalization: a)

Wholesale dealer in foreign liquors

P

400.00

b)

Retail dealers in foreign liquors

200.00

c)

Wholesale dealers in domestic liquors

150.00

d)

Retail dealers in domestic liquors

100.00

e)

Wholesale dealers in fermented liquors

150.00


148

2)

3)

f)

Retail dealers in fermented liquors

100.00

g)

Wholesale dealers in vino liquors

100.00

h)

Retail dealers in vino liquors

75.00

i)

Retail dealers in tuba, basi and/or tapuy

50.00

Dealer in tobacco: a)

Retail leaf tobacco dealer

b)

Wholesale leaf tobacco dealers

c)

Retail tobacco dealers

d)

Wholesale tobacco dealers

P

150.00 250.00 75.00 150.00

Owners or operators of amusement places/devices: a)

Night clubs/day clubs

b)

Supper clubs, cocktail lounges, bars, disco houses, beer gardens, and other similar establishments

c)

P

3,500.00

3,000.00

Cabarets, dance halls, or dancing pavilions

750.00

Social clubs/voluntary associations or organizations

750.00

e)

Skating rinks

750.00

f)

Bath houses, resorts and the like, per establishments

750.00

d)

g)

Steam baths, sauna baths and the like, per establishments

3,500.00

h)

Billiard halls, pool halls, per table

i)

Bowling establishments

3,000.00

j)

Circuses, carnivals, fun houses and the like

1,000.00

k)

Merry-go-round, roller coaster, ferris wheels, swings, shooting galleries, or Similar contrivances and side show booths, per contrivance or booth


l)

Theaters and cinema houses: 149

20.00

100.00

Air-conditioned

P

Non-air conditioned

2,000.00

Itinerant operators m)

3,000.00

n)

Race track establishments

3,000.00

o)

Pelota/tennis/squash courts per court

p)

Jai-alai and/or coliseum establishments

3,500.00

q)

Off-track or off-front betting stations, per station

1,000.00

6)

50.00

Amusement devices, per device

50.00

Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investors), per establishments: Main Office

5)

50.00/day

Boxing stadia, auditoriums, gymnasia, concert halls, or similar halls or establishments

r) 4)

4,000.00

P

4,000.00

Per Branch

2,000.00

Money shops, per establishments

1,000.00

Dealer in securities, including foreign exchange dealers

P

1,000.00

P

2,000.00

Educational life plan/memorial plan: Principal Office Per Branch/agency

1,000.00

7)

Subdivision operators

P

1,000.00

8)

Private cemeteries/memorial parks

P

2,000.00

9)

Boarding houses/lodging houses

P

200.00

10)

Dancing schools/judo karate school/ driving schools/ speed reading/EDP, etc. P

200.00

Nursery, vocational, and other schools not regulated by the MECS

P

500.00

Driving ranges

P

500.00

11) Page No. 150 Ordinance 24 Series of 1993 x------------------x

12)

150

13)

Golf links

P

1,000.00

14)

Mini-golf links

P

500.00

15)

Polo grounds

P

2,000.00

16)

Private detective/security agencies: P

250.00

Principal Office For every locality where security guards are posted b)

100.00

On other 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

P

100.00

2)

For maintaining, widow/display office

P

150.00

3)

Promoters, sponsors or latent scouts

P

250.00

4)

For holding stage shows or floor/fashion shows, payable by the operator

P

250.00

P

700.00

5)

For maintaining of an office, such as liaison officer, administrative officer and/or similar office, with an area as follows: 400 sq. m. or more

6)

300 sq. m. or more but less than 400 sq. m.

600.00


400.00


300.00


200.00

Less than 50 sq. meters

100.00

For operating private warehouse or bodega of wholesalers/retailers, importers and exporters except those which business is duly licensed in the locality where such bodega is located P

1,500.00

7)

Cold storage

P

250.00

8)

Refrigerating cases

P

100.00

9)

Lumberyards

P

300.00


151

10)

Car exchange on consignment basis

P

750.00

11)

Storage and sale of flammable or explosive substance

P

1,000.00

12)

Peddlers

P

50.00

13)

Signboards, billboards and other forms of advertisements

P

100.00

House to house promotional sales, per salesman

10.00/day

14)

Film shooting on location, per day

15)

Gun clubs

500.00

16)

Judo-karate clubs

200.00

17)

Candle or soap factory:

18)

19)

20)

a)

With Machinery

b)

W/out machinery

P

200.00

1,500.00 500.00

Manufacturer of paint, paste, ink dyes and other similar products: a)

With machinery

b)

W/out machinery

P

2,000.00 1,000.00

Manufacturer or coconut oil and other kinds of edible oil: a)

With machinery

b)

W/out machinery

P

3,000.00 1,000.00

Manufacturer of lard, boiling fat, butter sauce, sausages, hotdog, baloney and other kinds of similar products: a)

With machinery

b)

W/out machinery


21)

P

Manufacturers of coffee or chocolate, 152

P

2,000.00 800.00

candies, sweets, and other similar products:

22)

a)

With machinery

b)

W/out machinery

P

1,500.00 500.00

Ice cream or ice drop factory: a)

With machinery

b)

W/out machinery

P

1,500.00 500.00

23)

Tanneries

P

2,500.00

24)

Assaying Laboratories

P

500.00

25)

Ice Factory

P

2,000.00

26)

Manufacturer of Pharmaceutical Products: P

2,000.00

27)

28)

a)

With machinery

b)

W/out machinery

Manufacturer of perfumeries or lotion, hair tonics, hair pomades, lipstick, cosmetics and other similar products: a)

With machinery

b)

W/out machinery

Manufacturer of batteries for motor vehicles, charging and re-charging of batteries

29)

Manufacturer of neon lights

30)

Carpentry, manufacture of wooden boxes:

31)

a)

With machinery

b)

W/out machinery

P

2,000.00 800.00

P

1,500.00 1,000.00

P

1,500.00 500.00

Manufacturer of mattresses: a)

With bed factory connection

b)

W/out bed factory connection


32)

1,000.00

Manufacturer of and repair of shoes: 153

P

1,500.00 1,000.00

33)

34)

35)

a)

With machinery

b)

W/out machinery

a)

With machinery

b)

W/out machinery

350.00

P

1,500.00 750.00

Establishment for the construction and repair of bodies of motor vehicles/ assembler of trucks, busses and heavy equipments: a)

With machinery installation

b)

W/out machinery installation

1,500.00

c)

Construction of body of light vehicles

500.00

P

2,500.00

Establishment for the repair of motor vehicles:

b)

c)

37)

1,000.00

Manufacturer of shell and wooden furnitures, all kinds:

a)

36)

P

With an area of more than 1,000 sq. m.

P

500.00

With an area of more than 500 sq. m. but not exceeding 1,000 sq. m.

400.00

With an area of 500 sq. m. or less

300.00

Blacksmith shops: a)

With machinery and forges

b)

W/out machinery but with forges

P

600.00 400.00

Machinery shops establishments for manufacturing or repairing parts of mechanical apparatus or engines or manufacturing any kind of articles made of brass, iron or other materials: a)

With more than 10 lathes

b)

With 7 to 10 lathes

c)

With 4 to 6 lathes

d)

With lathes not exceeding 3

P

1,500.00 1,000.00 750.00


154

P

500.00

e) 38)

39)

W/out machinery

Repair shops for pianos, auto-pianos, radios, phonographs, typewriters, mimeographs and other similar apparatus: a)

With machinery

b)

W/out machinery

P

400.00 200.00

Foundries of iron bronze: a)

Founding of 5 or more tons a day

b)

Founding of less than 5 tons a day

40)

Welding shops

41)

Lithographer, engraver or printer:

42)

350.00

a)

With machinery

b)

W/out machinery

P

1,500.00 1,000.00

P

500.00

P

1,000.00 500.00

Tinsmith: a)

With machinery

b)

W/out machinery

P

1,000.00 500.00

43)

Photo engravers

P

750.00

44)

Photo studios or establishments

P

350.00

45)

Manufacture or matches

P

1,000.00

46)

General repair of articles of Iron, Brass, etc.: P

750.00

47)

a)

With machinery

b)

W/out machinery

500.00

Restaurant, panciterias, cafes and cafeterias, carinderias, or any other public eating places: a) b)

Restaurants or panciterias with more than 50 seating capacity

P

Restaurants or panciterias with less than 50 seating capacity

500.00 400.00


c)

Cafes and cafeterias 155

P

300.00

d) 48)

49)

200.00

Refreshment parlors: a)

With 20 or more seating capacity

b)

With less than 20 seating capacity

P

350.00 250.00

Hotels and motels: a)

With 30 or more rooms

b)

With 20 or more but less than 30 rooms

3,000.00

With 10 or more but less than 20 rooms

2,000.00

With less than 10 rooms

1,000.00

c) d) 50)

Carinderias

P

4,000.00

Sari-sari Store: a) b) c)

Those located on the corners of two (2) streets

P

350.00

Those located along a street but not corners

250.00

Those located in interiors not along a street

150.00

51)

Manufacture of aerated water or softdrins

52)

Barber shops:

P

3,000.00

P

300.00

a)

With 20 or more chairs

b)

With 10 or more but less than 20 chairs

250.00

c)

With 5 to 9 chairs

200.00

d)

With 4 or less chairs

150.00

53)

Hardware store

54)

Manufacture of bricks, tiles, hollow blocks and other similar products: a)

Bricks and tiles

b)

Culvert pipes up to 36” diameter

c)

Hallow blocks, decor blocks, etc.

P

1,000.00

P

3,000.00 2,500.00


156

P

1,000.00

d) 55) 56)

Hallow blocks only

Distillery, brewery or rectifier and compounder

b)

Hardware and scrap parts, not spare parts

Grocery store

58)

Dealer in machineries, automobiles, motor cars, trucks, jeeps, jeepneys, and all other kinds of motor vehicles, machineries or accessories and spare parts: a) b)

Dealers in new motor vehicles and spare parts

P

750.00 500.00

P

500.00

P

1,500.00

Dealers in second hand motor vehicles and spare parts

59)

Establishment for repair of motor vehicles

60)

Bakeries:

1,000.00 P

350.00

P

1,000.00

a)

Those having 4 ovens or more

b)

Those having 2 to 3 ovens

750.00

c)

Those having one oven

500.00

d)

Hot pan de sal

250.00

Undertakers: a) b)

With embalming establishment and depositing corpses

P

Rendering funeral services only

1,000.00 750.00

Manufacture and sale of rattan chairs, etc: a)

With machinery

b)

W/out machinery


63)

4,000.00

Furniture and household goods

57)

62)

P

Second hand stores: a)

61)

500.00

Manufacture of mirror and art glasswork: 157

P

750.00 500.00

a)

With Machinery

b)

W/out machinery

P

1,000.00 500.00

64)

Factory/Manufacturer of cards

P

1,000.00

65)

Printing shops

P

500.00

66)

Printing shops

P

500.00

67)

Manufacturing of Bagoong

P

200.00

68)

Laundry establishment using washing machines

P

2,500.00

P

750.00

69)

70)

71)

Manufacture of eyeglasses: a)

With machinery

b)

W/out machinery

350.00

Manufacture of floor wax: a)

With machinery

b)

W/out machinery

P

1,500.00 750.00

Manufacture of “mike”, “bihon”, “misua”, and other kind of similar products

P

1,000.00

72)

Beauty parlors or shops

P

250.00

73)

Repackers of wine and distilled spirits

P

1,000.00

74)

General Merchandise: Located in the poblacion or in a shopping center/public market

P

350.00

Located outside the poblacion or shopping center/public market

P

200.00

P

350.00

a) b) 75)

Recapping (Tire Plant)/machine used

76)

Manufacturer of rubber products: a)

Rubber tires and tubes

P

3,000.00

b)

V-belt and automotive hoses

P

2,500.00

c)

Rubber bushing and other similar products

P

1,000.00


158

77)

Manufacture of plastic products (recycled)

P

1,000.00

78)

Extraction and hauling of sand, gravel, and other quarry resources

P

1,000.00

Steel mill with smelting, struder and roller machine

P

4,000.00

Manufacturer of steel bars with sizes of ½ dia. up and G.I. pipes angle bars and G.I. sheets

P

3,000.00

Steel bars 3/8 in. dia. below, c.w. nails, chicken wires, and other similar hardware items

P

2,500.00

P

3,000.00

79) 80)

Manufacturer of steel products with struder and rolling machine: a)

b)

81)

Manufacture of paper and cardboard: a)

Manufacturer of paper and cardboard

b)

Manufacturer of paper products such as school pad, notebook, band paper, cardboard boxes and other similar products

2,500.00

82)

Integrated textile mills

P

3,500.00

83)

Manufacturer of textile, knitting and dyeing

P

3,000.00

84)

Textile finishing service (dyeing only)

P

2,500.00

85)

Garment manufacturer (RTW) and contractor: P

2,000.00

86) 87)

88)

a)

With more than 30 sewing machines

b)

With 15-30 sewing machines

c)

With less than 15 sewing machines

Vulcanizing, radiator repair shop, rewinding shop, battery repair and recharging

1,500.00 500.00 P

350.00

P

2,000.00

Manufacturer of snack food: a)

With machine

b)

W/out machine

Nickel plating, chromium plating and anodizing services


159

500.00 P

1,000.00

89)

Manufacturer of aluminum products

P

2,000.00

90)

Sawmill

P

3,000.00

91)

Kiln drying plant

P

2,000.00

92)

Manufacturer of automotive accessories

P

750.00

93)

Manufacturer of canned goods: P

3,000.00

94)

a)

With 3 or more steam cookers

b)

With less than 3 steam cookers

1,500.00

Manufacturer of home appliances: a) b)

T.V., betamax, air-conditioner and refrigerators

P

Radio, clock, electric fan, etc.

95)

Manufacturer of stainless and kitchenware

96)

Feedmill, bonemill, fishmeal, corn and ricemill:

3,000.00 2,500.00

P

2,500.00

P

2,500.00

Capacity:

97)

98)

a)

More than 100 cavan/day

b)

Less than 100 cavan/day

1,000.00

Manufacturer of plastic: a)

With more than 2 extruder machine

P

3,500.00

b)

With one extruder machine

2,500.00

c)

With more than 3 injection machine

2,500.00

d)

With less than 2 injection machine

2,000.00

e)

With crusher and extruder machine

2,000.00

f)

With more than 3 extrussion blower

2,500.00

g)

With less than 2 extrussion machine

2,000.00

Wholesale lumber dealer: a)

With machine

b)

W/out machine


160

P

2,000.00 1,000.00

99)

Apartments (for lease): a)

Ten (10) doors up

P

750.00

b)

Five (5) to nine (9) doors

500.00

c)

With less than five (5) doors

250.00

100) Dormitories/Boarding house: a)

21 beds up

P

400.00

b)

10 to 20 beds

300.00

c)

With less than 10 beds

200.00

101) Medical/Dental clinics

P

250.00

102) Animal clinic

P

200.00

P

1,000.00

103) Private hospital: a)

More than 21 bed

b)

12 to 20 beds

750.00

c)

With less than 12 beds

500.00

104) On owners, operators, or maintainers of gasoline service/filling stations: a)

b)

c) d)

With an area of 1,500 sq. m. or more and/or with not less than seven (7) dispensing pumps

P

8,000.00

With an area of 1,000 sq. m. but not more than 1,500 sq. m. and with five (5) or six (6) dispensing pumps

6,000.00

With an area of less than 1,000 sq. m. and four (4) dispensing pumps

4,000.00

Curb pumps and filling pumps

2,000.00

The gross receipts of services of services rendered such as oil change, greasing, washing and other similar services shall be subject to the graduated tax on contractors. In this connection, service station operators shall submit quarterly gross receipts on services rendered, and failure to do so shall subject the owner or operator or responsible officer, if a corporation, to a fine of One Thousand Pesos (P1,000.00) for the first offense and a fine of not more than Five Thousand Pesos (P5,000.00) or six moths imprisonment on subsequent offenses. Page No. 161 Ordinance 24 Series of 1993 x------------------x

161

c)

All other business not specifically mentioned: With gross sales:

Annual Fee

Less than P 3,000

P

50.00

3,000.00 or more but less than 10,000.00

100.00


200.00


300.00


500.00


600.00


700.00


800.00


900.00


1,000.00


1,500.00


2,000.00

900,000.00 or more but less than 1,000,000.00

2,500.00

1,000,000.00 to 10,000,000.00

4,000.00

Over 10,000,000.00

6,000.00

Provided, that on businesses with principal offices maintaining or operating branch or sales offices, the following permit fees per branch shall be imposed: W/sale of P10 M or over P1 M or over but Less than P10 M Below 1 Million

Principal Office w/in the same locality P1,000.00 per branch/ per business activity P5,00.00 per branch/ per business activity P300.00 per branch/ per business activity


162

Principal Offices is outside the locality P2,000.00 per branch/ per business activity P1,000.00 per branch/ per business activity P500.00 per branch/ per business activity

d)

All occupations or callings subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor like animal trainer, auctioneer, barber, bartender, beautician, bondsman, butcher, chambermaid, cook, criminologist, electrician, club/floor manager, forensic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, life-guard, make-up artist, manicurist, masseur-attendant, mechanic, photographer (itinerant), private ballistic expert, rigdriver (cochero), taxi dancer, waiter P 30.00 One business occupation or calling does not become exempt by being conducted with some other businesses, occupation or calling for which the permit fee has been paid.

SECTION 183. Payment of Fees – Permit fees prescribed under this Chapter shall be paid to the Municipal Treasurer or his duly authorized deputies before any business, occupation or calling can be lawfully begun or pursued. In the ensuing year, payment of the annual permit fees shall be within the first twenty (20) days of the beginning of the calendar year. Provided, however, that the necessary documents may be processed in accordance with the following schedule: 1)

Those whose family names, corporate or company names begin with letters A to F shall be processed on or before the 20 th day of January.

2)

Those whose family names, corporate or company names begin with letters G to L shall be processed on or before the 20 th day of April.

3)

Those whose family names, corporate or company names begin with letters M or R shall be processed on or before the 20 th day of July.

4)

Those whose family names, corporate or company names begin with letters S or Z shall be processed on or before the 20 th day of October.

In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the 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 184. a)


Supervision and control over establishments and places – To maintain peaceful, healthful, sanitary and safe conditions in the Municipality, businesses and occupations shall be conducted in such manner and mode prescribed under such rules and regulations promulgated by the MMC in accordance with existing laws.


163

b)

Application for permit – An application for permit shall be filed with the Municipal Mayor or his duly authorized deputies. The form to be provided for the purpose shall set forth all necessary information, including the name and citizenship of the applicant, the description of the business, occupation or undertaking to be conducted, and such other information as may be prescribed. Any false statement made by the applicant or licensee shall constitute a sufficient ground for denying or revoking the permit without prejudice to the criminal liability of the applicant or licensee. Permit may be refused to any person (1) who had previously violated any ordinance or regulation relative to the granting of permits; (2) whose business establishment or undertaking does not conform with zoning regulations, safety, health and other requirements of the Metropolitan Manila Commission or its duly authorized deputies; (3) who has an unsettled tax obligation, debt or liability to the government; or (4) who is not qualified under any provision of law or regulation to establish or operate the business applied for.

c)

Issuance of permit – Upon approval of the application for a permit, two (2) copies of the Mayor’s permit together with the application signed by the Municipal Mayor or his duly authorized deputy shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer or his duly authorized deputies as basis for the collection of the permit fee and the corresponding business tax, if any. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership or corporation) location of business, date of issue and expiration permit, and such other information or date a may be necessary.

d)

Posting of permit – Every license shall keep his permit posted at all times in a conspicuous place of the business establishment or office. If he has no fixed place of business or office, he shall keep the permit or copy thereof, in his person. The permit shall immediately be produced upon demand by the duly authorized deputies of the Municipal Mayor or Treasurer.

e)

Renewal of permit – The permit issued shall be renewed every fiscal year within the prescribed period upon payment of the corresponding fee prescribed under this Chapter.


164

f)

Revocation of permit – When a person doing business or engaging in an activity under the provisions of this Title violates any provision of this Chapter; violates any condition set forth in the permit; refuses to pay an indebtedness or liability to the Metropolitan Manila Government; abuses his privilege to do business or pursues an activity within Metropolitan Manila to the injury of public morals or peace; when the place where such business or undertaking is conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals, or women of ill repute; or when the applicant has made any false statement on any portion in his application, the Municipal Mayor or his duly authorized deputies may, after investigation, revoke the permit. Such revocation shall forfeit all sums, which may have been paid within respect to the right granted in addition to the penalties provided for under this Title.

g)

Expiration upon revocation or surrender – Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges or fees due, thereon. Chapter 37 – SANITARY INSPECTION AND HEALTH CERTIFICATE FEES

SECTION 185. Sanitary Inspection Fee – Every owner/operator of business, industrial, commercial, or agricultural establishments, accessoria, building or house for rent, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulation on sanitation and safety of the public upon payment to the Municipal Treasurer of an annual fee with the following schedule: a)

Aircraft and water companies

b)

Financial institutions, such as banks, pawnshops, money shops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers: Main Office Every branch thereof

P

500.00

P

250.00 200.00

c)

Gasoline service/filling stations

P

500.00

d)

Private hospitals

P

1,500.00

e)

Medical Clinics and dental and animal hospitals

P

500.00


165

f)

Dwellings and other spaces for lease or rent: 1)

Hotels, motels, apartels, pension inns, drive inns: With 150 or more rooms

P

800.00

With 100 to 149 rooms

600.00

With 50 to 99 rooms

400.00

With 25 to 49 rooms

300.00

With less than 25 rooms

200.00

2)

Apartments, per door

P

20.00

3)

House for rent

P

20.00

4)

Dormitories, lodging accommodations for:

or

boarding

house,

40 or more boarders or lodgers 15 to 39 boarders or lodgers Less than 15 boarders or lodgers

with

P

400.00 250.00 150.00

g)

Institutions of learning

P

600.00

h)

Media facilities

P

150.00

i)

Telegraph /teletype, cable and wireless communication companies

P

150.00

P

400.00 200.00

Administration offices, display offices, and/or office of professionals

P

100.00

l)

Peddlers

P

20.00

m)

Lending investors

P

200.00

n)

All other business, industrial, commercial, establishments not specifically mentioned above:

j)

Telephone/electric and power companies: Main Office Every branch/station thereof

k)

With an area of 1,000 sq. m. or more

agricultural P

1,000.00


800.00


500.00


300.00


166


P


200.00 100.00

Less than 25 sq. m.

50.00

In the case where a single person, partnership or corporation conducts or operates two or more businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. SECTION 186. Health Certificate Fee – All persons required by existing laws, rules and regulations to secure health certificates from the Office of the Local Health Officer shall pay annual fee of Ten (P10.00) Pesos. SECTION 187. Time of Payment – The sanitary inspection fee prescribed under this Chapter, shall be paid at the Office of the Municipal Treasurer concerned within ten (10) days from the date of inspection while the Health Certificate Fee prescribed under Section 151, shall be paid upon issuance of such Health Certificate. SECTION 188. Administrative Provisions – Except as otherwise provided, the Local health Officer or his duly authorized representatives, shall conduct an annual inspection of all houses, accessoria, or buildings for rent or as soon as circumstances require and all business establishments (commercial, industrial, agriculture) in their respective localities in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Local Health Officer or his duly authorized representative after such inspection was conducted and found to be sanitary. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, (whether sole proprietorship, partnership or corporation), location information or data as may be necessary. The permit shall be granted for a period of not more than one year and shall expire on the 31st day of December following the date of issuance thereof, unless revoke or surrendered earlier. Every permit shall cease to be in force upon revocation; surrender of same; upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges and fees due thereon. Chapter 38 – FEES FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES INSTRUMENTS SECTION 189. Imposition of Fees – The following are imposed for the sealing and licensing of weights and measures: a)

For sealing linear metric measures Not over one meter Measure over one meter


167

P

5.00 10.00

b)

For sealing metric measures of capacity Nor over ten liters Over ten litters

c)

5.00 10.00

P

5.00

For sealing metric instruments of weights With capacity of not more than 30 kg

d)

P

With capacity of more than 30 kg but not More than 300 kg

10.00

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

20.00

With capacity of more than 3,000 kg

30.00

For sealing apothecary balance or other balances of precession: Over 3,000 kg

P


15.00

Over 30 to 300 kg

10.00

30 kg or less e)

20.00

5.00

For sealing scale or balance with complete set of weights For each scale or balance with complete set of weights for use therewith For each extra weight

P

10.00 2.00

For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon the request of the owner or operator, an additional service charge of Five (P5.00) pesos fro each instrument shall be collected. SECTION 190. Payment of Fees and Surcharge – The fees herein imposed shall be paid and collected by the municipal treasurer upon the sealing or licensing of the weights or measures instruments and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as a license to use such instrument for one year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fee paid therefor within the prescribed period shall subject the owner or use to a surcharge of five hundred (500%) percent of the prescribed fess which shall no longer be subject to interest.


168

SECTION 191.

Exemptions:

a)

All instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free.

b)

Dealer of weights and measures instruments intended for sale.

SECTION 192.

Administrative provisions:

a)

Municipal Treasurer are hereby required to keep full sets of secondary standard for the use in testing of weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology annually.

b)

The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within its 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 local treasurer in the presence of the Local Auditor or their representative.

SECTION 193. Fraudulent Practices Relative to Weights and Measures and Corresponding Penalties: a)

Fraudulent practices relative to weights and measures – Any person, other than the official sealer of weights and measures: 1)

Who places an official tag or seal upon any instrument of weights or measures, or attaches it thereto; or

2)

Who fraudulently imitates any mark, stamp, or brand, tag or other characteristic sign used to indicate that weights and measures have been officially sealed; or

3)

Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or

4)

Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate, or license, or any dye for printing or making stamps, tags, certificates, or licenses which is an imitation of, or supports to be a lawful stamp, tag, certificate or license of the kind required by the provisions of this Chapter; or

5)

Who alter the written or printed figures or letters on any stamp, tag, certificate or license used or issued; or


169

b)

6)

Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of using or re-using the same in payment of fees or charges imposed in this Chapter; or

7)

Who procures the commission of any such offense by another; shall for each of the offense above, be fined by not less than five hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or imprisonment for not less than one month nor more than one year, or both at the discretion of the court.

Unlawful possession or use of instrument not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and/or measures, or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefor has expired and has not been renewed in due time, shall be punished by a fine of not exceeding five hundred (P500.00) pesos or by imprisonment of not exceeding one (1) year, or both at the discretion of the court. If, however, such scale, balance, weights or measures, has been officially sealed at some previous time and the seal and tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed, and the owner, possessor or user of the same shall be subject to no penalty except a surcharge equal to five (5) 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 municipal treasurer in the same manner as the regular fees for sealing such instrument.

c)

Alteration or fraudulent use of instrument of weights and measures: 1)

Any person with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than five hundred (P500.00) pesos not more than five thousand (P5,000.00) pesos or by imprisonment of not less than three (3) months nor more than two (2) years, or both at the discretion of the court.


170

2)

Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, of any article bought or sold by weight or measure, fraudulently misrepresents the weights or measures thereof, shall be punished by a fine of not less than five hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or by imprisonment of not less than three (3) months not more than two (2) years, or both.

SECTION 194. Administrative Penalties – The Municipal Treasurer may compromise the following acts or omission not constituting fraud. a)

b)

c)

Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument: 1)

When correct

2)

When incorrect but within tolerable allowance of defect or short measures

P

100.00 200.00

Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered: 1)

When correct

2)

When incorrect but within tolerable allowance of defect or short measures

P

50.00 100.00

Any person found violating any of the above two (2) provisions for the second time shall be fined twice the above penalty. Chapter 39 – PROCESSING FEES FOR ZONING OR LOCATIONAL CLEARANCE

SECTION 195. Imposition of Fees – The following fees for zoning or locational clearance for land use within the municipality shall be collected by the Municipal Treasurer or its authorized deputies from the owners and/or contractors of land development, construction, renovation and expansion projects, as follows; a)

Application/Filing Fee – For every application for locational clearance irrespective of whether approved or not; motions for reconsideration, reclassification and for filing of complaint are as follows: 1)

For locational clearance

2)

For motion for reconsideration

3)

For petition/request for reclassification


171

P

20.00 50.00 300.00

This excludes the cost of reclassification proceedings such as production/reproduction of maps and other documents; public hearings and publication, which shall likewise be charged to the account of the applicant/proponent. 4) b)

For filing complaint, except those involving pauper-litigant which shall be free of charge

P

200.00

Processing Fee – For approved application for locational clearance whether the project or activity to be undertaken is conforming or non-conforming, in accordance with the following schedules: 1)

2)

Residential (single detached and duplex type)

P

Commercial establishments including apartments, mass housing, townhouses constructed primarily for gain purposes P

1.00/sq. m. of total floor area


3)

Industrial establishments

P


4)

Institutional (schools, hospitals, etc.)

P


5)

Memorial Parks/Cemeteries

P

1.00/sq. m. of total land area

6)

Agro-Industrial: a)

Manufacturing

P


b)

Non-Manufacturing

P


7)

Telecommunication/Towers

P

100/sq. m. of total base

8)

Billboards

P

0.10/0.30 per square meter

9)

Yards utilized for commercial purposes

P


Yards utilized for industrial purposes

P


10)

11)

All types of renovation – Fifty (50%) percent of the prescribed rate.


172

Provided that commercial activities and auxiliary uses that from part of a residential building or, customarily conducted in dwelling or houses, shall be treated as application for the construction of a residential house and shall pay the amount corresponding to such use, except when the maximum floor area devoted to such commercial activities or auxiliary uses, exceeds thirty (30%) percent of the total floor area of the whole residential building. c)

Certificate Fee – For each certificate of conformance/nonconformance and all other certifications issued P 10.00

SECTION 196. Escalation Clause – Upon recommendation of the Planning Administrator, the Municipal Mayor may increase by not more than fifty (50%) percent or may decrease by not more than twenty five (25%) percent and not oftener than once a year all rates prescribed in the preceding Section. SECTION 197. Time of Payment – The prescribed processing fees shall be paid to the Municipal Treasurer or its duly authorized deputies before any land development, construction or renovation project is lawfully begun or pursued within the territorial jurisdiction of the Municipality. SECTION 198. Exemption – Except for government-owned or controlled corporation, all government projects whether national or local, are exempt from the payment of the prescribed fees. Provided, however, that the locational clearance must be secured prior to the finalization of plans and issuance of the corresponding building permit. Chapter 40 – POLICE CLEARANCE FEES SECTION 199. Imposition of Fees – The following fees shall be collected for every certificate issued to any person requesting for issuance of police clearance: a)

For employment, scholarship, study grant or other purposes not herein specified

P

10.00

b)

For fire arms permit application

50.00

c)

For a change of name

50.00

d)

For passport or visa application

100.00

e)

For application for Filipino citizenship

200.00

f)

For some other reasons

150.00

Any renewal of police clearance certificate shall be charged the same rate as above, except those renewed upon request of the party to whom the same was issued within one (1) year from issuance of the original which shall be subject to fifty (50%) percent of the fee payable.


173

SECTION 200.

Exemption – The fee shall not be collected from:

a)

Officials and employees of local governments; and

b)

National government officials and employees in relation to official business

SECTION 201. Payment of Fees – The fees shall be paid to the local treasurer or his duly authorized deputies by the person applying for police clearance. Chapter 41 – PERMIT FEES ON EXCAVATION SECTION 202.

Excavation Defined:

Excavation shall be defined as any digging or unearthing in the streets/thoroughfares including passageways and sidewalks within the municipality for the installation, repair or improvement of water pipes, gas pipes, telephone or telegraph wires or cable conduit, sewer and drainage system and/or pipes, telephone construction/improvements, communication and power lines undertaken by the government/public/private utility companies. SECTION 203. Filing of Application and Issuance of Excavation Permit Affecting National and Local Roads – Application for permit to undertake diggings and excavations in national and local roads, except private roads, except private roads not yet turned over to the municipal government shall be filed with office of the Municipal engineer, who shall issue the corresponding permit upon payment of appropriate fees and restoration deposits. SECTION 204. Conditions of Permit – The permit to undertake excavations/diggings shall contain, among other things, such conditions as may be necessary to ensure public safety and convenience. All such diggings/excavations shall be in accordance with the excavation and installation plans as approved by the Office of the Municipal Engineer. SECTION 205. Exercise of Supervision – All diggings and excavations shall be under the supervision of the Project Engineer of the Contractor and the duly authorized representative of the public utility company/government agency undertaking the project. However, such diggings and excavations shall be subject to the inspection of the Municipal Engineer or his duly authorized representative to ensure compliance with the installation plans and other conditions in the permit. SECTION 206. Payment of Fees and Charges – The following fees and charges shall be collected from all applicants whether private or government agencies those specifically exempted by law, who shall make or cause to be made any excavation or diggings on any streets and thoroughfares, including passageways and sidewalks within the municipality. 1)

Processing Fee a)

For poles and house connections

b)

For all other excavations


174

P

50.00 100.00

2)

Excavation Permit Fee a)

P

100.00

b)

Over and above fifty (50) l.m.

10.00/l.m.

c)

Over and above one-half (0.50) linear meter trench width

10.00/l.m.

For installation of wooden/concrete utility poles

25.00/pole

d) 3)

For fifty (50) linear meter or less but not over the maximum width of a trench of one-half (0.50 m.) meter

Restoration Deposits The restoration deposit shall be based on the, following schedule: Per sq. m. or fraction thereof a)

Concrete Pavement a.1)

9” thickness

a.2)

8” thickness

390.00

a.3)

7” thickness

350.00

a.4)

6” thickness

315.00

a.5)

4” thickness

240.00

Concrete Sidewalk

P

P

Macadam Pavement

240.00 95.00

Asphalt Pavement b)

430.00

260.00

Asphalt Pavement b.1)

2” thickness

P

260.00

c)

Curb and Gutter

3.1)

Restoration works and other consequential responsibilities or obligations over diggings/excavations after the completion of the underground works shall be done by the implementing agency (IA).


175

P 200.00/l.m.

4)

3.2)

The utility company/implementing agency (IA) shall post a cash deposit for restoration cost based on the schedule of restoration rates and/or performance bond to the Municipal treasurer. The said cash deposit shall be refundable. For restoration works to be undertaken by contract, the implementing agency (IA) contractor shall post a guaranty bond equivalent to the computed restoration cost.

3.3)

For individual connections, a cash payment for restoration works shall be made to the Municipal Treasurer.

Maintenance Deposit The utility company/implementing agency shall maintain for a period of six (6) months from date of acceptance the restored excavated portion of the road right of way, it shall be deposited to the Municipal Government the equivalent amount based on the following schedule or rates which shall be utilized by the concerned agency in case of the failure of the utility company/implementing agency/contractor to repair the damaged portion of the restored right-of-way. This maintenance deposit shall be refunded with in one (1) month after the expiration of the six (6) months period. a)

Concrete Pavement a.1)

9” thickness

a.2)

8” thickness

97.00/sq.m.

a.3)

7” thickness

108.00/sq.m.

a.4)

6” thickness

79.00/sq.m.

a.5)

4” thickness

60.00/sq.m.

b)

Asphalt

c)

Macadam

d)

Curb and Gutter

SECTION 207. 1)

P

P

108.00/sq.m.

65.00/sq.m. 24.00/sq.m. 19.00/l.m.

Excavation Affecting Adjoining Properties:

Temporary support adjoining property – The person causing any excavation to be made shall provide such sheet piling and bracing as they may be necessary to prevent materials or structures of adjoining property from caving in before permanent support shall have been provided for the sides of an excavation.


176

2)

Permanent support adjoining property – Whenever provisions are not for the permanent support of the sides of an excavations, the person causing such excavation to be made shall construct an appropriate retaining wall which shall be carried to a height sufficient to retain the soil of the adjoining area.

3)

Entrance to adjoining premises – For the purpose of providing temporary support to adjoining premises, the person causing an excavation to be made shall get the consent of the owner of the adjoining premises to enter and construct the temporary supports. However, if such consent and entrance are not granted, the owner of adjoining premises shall be responsible for providing the necessary support as the case may be to his premises at his own expense, and or that purpose, he shall be given authority to enter the premises where the excavation is to be made.

SECTION 208. 1)

Excavation Affecting Adjoining Structures:

Excavation more than four (4) feet deep – Whenever an excavation is carried to the depth of more than four (4) feet below the curb, the person causing the excavation to be made at all times, if granted the consent of the owner of adjoining structures to enter, preserve and protect from damage all existing structures at his own expense, if the safety of said structures will be affected by that part of the excavation which extend more than four (4) feet below the curb line. He shall support such structures by proper foundation. If the owner’s consent to enter is not granted to the person causing the excavation to be made, it shall be the duty of said owner and provide the necessary foundations, and when necessary for the purpose, such owner shall be given authority to enter the premises where such excavation is to be maid.

SECTION 209. 1)

Appropriate Markers and Guards:

The diggings and excavations mentioned to Section 192 shall be provided with appropriate markers and safety devices for the traveling vehicles and pedestrians.


177

2)

In case of death, injury and/or damages caused by the noncompletion of such works and/or failure of the one undertaking the work to adopt the required precautionary measures for the protection of the general public or violation of any of the terms or conditions of the permit, the permittee/excavator shall assume all liabilities for such death, injury or damage arising therefrom, for this purpose, the excavator/permittee shall purchase insurance coverage to answer for third party liability.

SECTION 210. Insertion Prohibited – All excavations and diggings passing thru canals and insertion through drainage or sewer pipes are strictly prohibited. SECTION 211. Inspection Thoroughfares and passageways:

of

Private

Roads,

streets,

The Office of the Municipal Engineer shall have the authority to inspect all diggings and excavations being undertaken on all private roads, streets, thoroughfares, including passageways and sidewalks and to require that restoration of the excavated area meets the standard specifications as formulated by the Municipal Engineer. SECTION 212. Time of Payment – The fee imposed under this Chapter shall be paid to the Municipal Treasurer before the permit to dig or excavate is issued. Such permit is valid only when the official receipt covering payment of the prescribed fees is attached thereto except when the excavator/permittee is exempted form the payment of fees under Section 196. SECTION 213. a)

Administrative Fines –

Imposition of Fines: There is hereby imposed a fine of not exceeding Ten Thousand (P10,000.00) Pesos subject to the terms and procedures as hereunder provided;

b)

1)

Excavating without an excavation permit.

2)

Non-compliance with the work stoppage order.

3)

Failure to post or display the Excavation Permit in a conspicuous place.

4)

Failure to install road/highway safety construction device.

5)

Failure to install road signs and billboards

Determination of Amount of Fines: In the determination of the amount of fines to be imposed for violation under the preceding section, the Municipal Government shall take into consideration the following:


178

1)

Light Violation a)

2)

c)

Failure to post Excavation Permit in conspicuous place.

Less Grave Violation a)

Failure to install road/highway safety construction devices.

b)

Failure to install road signs and billboards.

c)

Failure to restore the excavated portion of the road right-of-way to its original conditions.

d)

Non-compliance with work stoppage excavating without an excavation permit.

order

for

Schedule of Fines: FINE IN PESOS

LIGHT VIOLATION

LESS GRAVE VIOLATION

GRAVE VIOLATION

Minimum

P 100.00

P

1,000.00

P

2,500.00

Medium

P 200.00

P

2,500.00

P

5,000.00

Maximum

P 300.00

P

5,000.00

P 10,000.00

The above fines shall be imposed as follows: 1)

Minimum fine – for failure to comply with the terms of the first notice.

2)

Medium fine – for failure to comply with the terms of the second notice.

3)

Maximum fines – for failure to comply with the terms of the third and final notice.

SECTION 214. Surcharges for Late Payment – Without prejudice to the provisions of the preceding sections, there is hereby imposed a penalty for surcharge equivalent to fifty (50%) percent of the Processing and Excavation Permit Fees for commencing the digging of excavation prior to the issuance of excavation. Provided, further that when the excavation work is started with due notice and advice to the Municipal Government and after the lapse of eight (8) days from the date of filing and acceptance of the application for Excavation Permit, no surcharge or penalty shall be imposed.


179

SECTION 215. Engineering Supervision Fee – Supervision fees shall be collected by the Municipal Government from the Implementing Agency/Excavator/Permittee equivalent to three (3%) percent of the total restoration cost before the start of restoration. SECTION 216. Escalation Clause – Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, upon approval of the Municipal Engineer, a corresponding increase shall be adjusted in the maintenance and restoration cost in accordance with agency estimate. SECTION 217 Revocation of Permit – Permits is issued under this Chapter may be revoked or cancelled in cases of emergency, when interest so demands or for non-compliance with the conditions of the permit. SECTION 218. Penalties – Any person violating any of the provisions of this Chapter or its implementing guidelines shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than thirty (30) days nor more than six (6) months or both fine and imprisonment in the discretion of the court. In the case of a corporation, partnership or association, the president, manager or the person-in-charge of the project shall be liable therefor. Chapter 42 – CONSTRUCTION OR BUILDING PERMIT, CERTIFICATE OF OCCUPANCY AND OTHER SIMILAR FEES SECTION 219. – No person, firm, or corporation including any agency or instrumentality of the government shall construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without fist obtaining a building permit therefor from the Office of the Municipal Engineer, who shall process and issue the same after payment of the corresponding regulatory fees to the Municipal Treasurer. SECTION 220. – Applicants who are not exempt shall pay the corresponding fees on construction, building, installation, erection and or occupancy as herein set forth; I.

Establishment of Line and Grade: 1)

2)

All sides fronting or abutting streets, esteros, rivers and creeks: a)

First ten (10) meters

b)

Every meter or fraction thereof in excess of 10 meters

P

40.00 2.00

All other sides: Every meter or fraction thereof


180

P

1.00

II.

Schedule of Building Permit Fees: 1)

Construction/addition/renovation/alteration of residential buildings shall be assessed according to the following rates: AREA a) b)

2)

Original complete construction up to 20 sq. m. Addition/renovation/alteration up to 20 sq. m.

Exempted P

2.00

c)

Above 20 sq. m. to 50 sq. m.

2.00

d)


4.00

e)


5.00

f)

Above 150 sq. m.

6.00

Construction/addition/renovation/alteration of commercial and industrial buildings shall be assessed according to the following rates: AREA a)

Up to 5,000 sq. m.

b)

Above 5,000 sq. m. up to 6,000 sq. m.

18.00


17,00

Above 7,000 sq. m.

16.00

c) d) 3)

P

19.00

Construction/addition/renovation/alteration of social, educational and institutional buildings shall be assessed according to the following rates: AREA a)

Up to 5,000 sq. m.

b)


9.00


5,00

c)


181

P

10.00

4)

Construction/ addition/ renovation/ alteration of buildings/structures for agricultural purposes (includes greenhouses, granaries, barns, poultry houses, piggeries, hatcheries, stables, cowsheds and other structures for the storage of agricultural products and the like) shall be assessed according to the following rates: AREA a)

Up to 20 sq. m.

b)

Above 20 sq. m. up to 500 sq. m.

c) d) e) f) 5)

6)

Exempted P

2.00

Above 500 sq. m. up to 1,000 sq. m.

1.50


1.20


1.00

Above 10,000 sq. m.

0.50

Construction/addition/renovation/alteration of buildings/ ancillary structures shall be assessed in accordance with the following: a)

Buildings, such as private garages and carpots (excluding sheds and agricultural buildings grouped under agricultural) shall be charged fifty (50%) percent of the rate of the principal building of which they are accessories.

b)

All parts of buildings which are open on two or more sides, such as balconies, terrace, lanais and the like, shall be charged fifty (50%) percent of the rate of the principal building of which they are part.

c)

Aviaries, aquariums, zoo structures and the like shall be charged in accordance with the rates for agricultural structures.

Buildings with height of more than eight (8:00) meters shall be charged an additional fee of one (P1.00) peso per cubic meter above eight (8) meters. The height shall be measured from the ground level up to the bottom of the roof slab or the top line of girt whichever applies.


182

7)

Alteration/renovation/improvement on vertical dimensions of buildings/structures, such as facades, exterior and interior walls, shall be assessed in accordance with the following rates: Concrete, Bricks or C.H.B. and the like Per sq. m. of vertical area –

8)

b)

P

3.00

Concrete, bricks or tiles and the like Others

Fifty (50%) percent Thirty (30%) percent

Repair on building/Structures: a)

b)

c)

10)

4.00

Alteration/renovation/improvement on horizontal dimensions of buildings structures, such as floorings, ceilings and roofings shall be assessed in accordance with the following percentages of the fees prescribed under Item II, paragraph 2 and 5 above, of this Section whichever category applies. a)

9)

P

Others

Residential/Commercial/Industrial/Institutional: a.1)

Repairs costing up to P10,000.00

Exempted

a.2)

Repairs costing more than P10,000.00 shall be charged one-half of one (0.5%) percent of the estimated cost of repair.

Agricultural: b.1)


Exempted

b.2)

Repairs costing more than P4,000.00 shall be charge one-half of one (0.5%) percent of the estimated cost of repair.

Ancillary: c.1)


Exempted

c.2)

Repairs costing more than P1,000.00 shall be charge one-half of one (0.5%) percent of the estimated cost of repair.

Raising of Buildings/Structures: Assessment of fees for raising of any building/structure shall be based on the new usable floor area generated.


183

The fees to be charged shall be as prescribed under Item II, paragraph 2 and 5 above of this Section, which every category applies. 11)

Demolition/Moving of Buildings/Structures: a) b)

Demolition Fee – per sq. m. of area involved

P

Moving Fee* – per sq. m. of area of building/structure to be moved

4.00 4.00

*If a building/structure, for which a Moving Permit has been issued is already covered by a building permit and certificate of occupancy, a new building permit shall not be required therefor at its new site. NOTE:

12)

Before the issuance of a Moving Permit:

1)

If the building/structure to be moved will pass over any highway/street/road, a clearance shall first be obtained by the owner from the proper Highways/Traffic Authority.

2)

Should any utility line be affected, the utility company concerned shall be notified by the owner and clearance secured from them.

Construction of Slipways: (See NOTE* following paragraph 15 below) Per lineal meter or fraction thereof NOTE:

13)

200.00

This fee includes the cradle, however, the winch motor shall be charged separately.

Construction of Dry Docks: (See NOTE* following paragraph 15 below) Per cubic meter or fraction thereof NOTE:

14)

P

P

100.00

The pumps and motors shall be charged separately.

Construction of Wharves, Docks and Piers: (See NOTE* on the next paragraph no.) a)

Wood – per sq. m. or fraction thereof

b)

Reinforced Concrete – per sq. m. or fraction thereof


184

P

10.00 40.00

15)

Construction of Pier Sheds/Warehouses/Camarines*: See schedule of Fees under paragraph 3 above (Category 2 – Buildings) *Before the issuance of the building permit, clearance shall first be obtained by the owner form the proper authority, such as the Philippine Ports Authority, Philippine Cost Guard, Bureau of Public Works, etc.

III.

Ancillary Structures: 1)

Bank and Record Vaults: Per cu. m. or fraction thereof

2)

P

30.00

P

5.00

P

15.00

P

10.00

Swimming Pools: a)

Residential: Per cu. m. or fraction thereof

b)

Commercial: Per cu. m. or fraction thereof

c)

Social/Institutional: Per cu. m. or fraction thereof

NOTE:

Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty (50%) percent of the above rates. Ancillary structures to swimming pools, such as shower rooms, locker rooms and the like shall be charged fifty (50%) percent of the rates corresponding to the category of swimming pools, as provided for under Item II, paragraph 2 and 4 above, of this Section.

3)

Construction of firewalls separate from the building: a)

Per square meter or fraction thereof

b)

Provided, that the minimum fee shall be


185

P

2.00 40.00

4)

Construction/erection of towers: a)

Residential

Exempted Self-supporting

b)

c)

Commercial/Industrial b.1)

Up to 10 meters in height P2.000.00 P200.00

b.2)


c.1)

Up to 10 meters in height P1,500.00 P100.00

c.2)


P 100.00 P 10.00

Towers with platforms or floors shall be charged an additional fee in accordance with Item II, paragraph 3 and 4 above, of this Section.

Commercial/Industrial Storage Silos: a)

Up to 10 meters in height

b)


NOTE:

6)

P 100.00 P 10.00

Institutional

NOTE:

5)

Trilon Guyed

P

1,000.00 50.00

Silos with platforms or floors shall be charged an additional fee in accordance with Item II, paragraph 3 and 4 of this Section.

Construction of smokestacks and Chimneys for Commercial Industrial Use: a)

Smokestacks: a,1) a.2)

b)

Up to 10 meters in height, measured from the base Every meter or fraction thereof in excess of 10 meters

P

200.00 10.00

Chimneys: b.1)

Up to 10 meters in height, measured from the base


186

40.00

b.2) 7)


10)

11)

40.00

P

10.00

Construction of reinforced concrete or steel tanks for Category I Building: a)

Up to 2 cu. m.

b)

Every cu. m. of fraction thereof in excess of 2 cu. m.

Exempted P

10.00

Construction of reinforced concrete tanks for Commercial/ Industrial use: a)

Up to 10 cu. m.

b)

Every cu. m. or fraction thereof in excess of 10 cu. m.

P

400.00 20.00

Construction of Waste Treatment Tanks Sedimentation and Chemical Treatment Tanks) Per cu. m. of volume

12)

P

Construction of Industrial Kiln/Furnace* Per cu. m. or fraction thereof of volume

9)

1.00

Construction of Commercial/Industrial fixed Ovens: Per square meter or fraction thereof of interior floor area

8)

P

P

(Including 2.00

Construction of Steel Tanks for Commercial/Industrial Use: a)

Above Ground: a.1)

Up to 10 cu. m.

a.2)

Every cu. m. or fraction thereof in excess of 10 cu. m. up to 100

20.00

Every cu. m. or fraction thereof in excess of 100 cu. m. up to 1,000

16.00

Every cu. m. or fraction thereof in excess of 1,000 cu. m. up to 5,000

12.00


5.00

a.3)

a.4)

a.5) Page No. 187 Ordinance 24 Series of 1993 x------------------x

187

P

400.00

a.6)

a.7)

b)

13)


P

Every cu. m. or fraction thereof in excess of 20,000 cu. m.

1.00

5.00

Underground: b.1)

Up to 20 cu. m.

b.2)


P

300.00 20.00

Pull-outs and reinstallation of Commercial/Industrial Steel Tanks: a)

Underground: Per cu. m. or fraction thereof of excavation

b)

10.00

Saddle or trestle mounted horizontal tanks: Every cu. m. or fraction thereof of volume of tank

c)

P

P

1.00

Reinstallation of vertical storage tanks shall be considered as new construction. Corresponding fees shall be charged in accordance with paragraph 12-a above.

14)

Booths, Kiosks, Platforms, Stages and the like: a)

Construction of permanent type booths, kiosks, platforms, stages and the like: Per sq. m. or fraction thereof of floor area

b)

5.00

Construction or temporary type booths, kiosks, platforms, stages, field offices, laborers quarters and the like: Per sq. m. or fraction thereof of floor area

c)

P

P

4.00

Inspection of knock-down type temporary booths, platforms, stages and the like: Per unit


188

P

20.00

IV.

Construction of Tombs and Canopies, Mausoleums and Niches in Cemeteries and Memorial Parks: 1) 2)

3)

4) 5) V.

Plain tombs, cenotaphs, or monuments w/o backdrop wall, canopy or roofing

Exempted

Canopied tombs, whether partially or totally roofed over, per sq. m. of covered area

P

4.00

Semi-enclosed mausoleums, whether canopied or not, per sq. m. of built up area

P

4.00

Totally enclosed mausoleums, per sq. m. of floor area

P

10.00

Multi-level interment niches, per sq. m. of floor area, per level

P

2.00

Sanitary/Plumbing Permit Fees: 1)

Installation Fees: a)

One unit, composed of one water closet, two floor drains, one lavatory, two faucets and one shower head P 20.00

b)

Every fixture in excess of one unit: a.1)

Each water closet

P

6.00

a.2)

Each floor drain

2.00

a.3)

Each sink

2.00

a.4)

Each lavatory

5.00

a.5)

Each faucet

1.50

a.6)

Each shower head

1.50

a.7)

Each slop sink

6.00

a.8)

Each urinal

3.00

a.9)

Each bath tub

6.00

a.10) Each grease trap

6.00

a.11) Each garage trap

6.00

a.12) Each bidette

3.00


189

a.13) Each dental cuspidor

2)

3.00

a.14) Each gas-fired water heater

3.00

a.15) Each drinking fountain

1.00

a.16) Each bar or soda fountain sink

3.00

a.17) Each laundry sink

3.00

a.18) Each laboratory sink

3.00

a.19) Each fixed type sterilizer

1.00

a.20) Each water meter

1.00

Construction of septic vault: a)

Category I (residential)

b)

All other categories: b.1) b.2)

VI.

P

Up to 5 cu. m. of digestion chamber

Exempted

P


20.00 6.00

Electrical Permit Fees: 1)

Lighting Power System: a)

P

1.00

b)

Each remote control master switch

20.00

c)

Each special purpose outlet of 20 amperes capacity or more

2.00

Each time switch

2.00

d) 2)

Each switch, lighting and/or convenience outlet

Appliances for Commercial/Industrial Use: a)

Each range or heater: a.1)

Up to 1 KW

a.2)

Every KW or fraction thereof in excess of 1 KW

P

2.00 1.00

b)

Each refrigerator or freezer

4.00

c)

Each washing machine or dryer

4.00


190

d)

3)

e)

Each fixed type electric fan

f)

Each electric typewriter, cash register or adding machine

P

4.00 2.00 2.00

Electrical equipment or apparatus for commercial/industrial use: a)

4)

Each commercially used hair curling apparatus or hair dryer

Each electric bell, annunciator system

P

4.00

b)

Each fire alarm unit

2.00

c)

Each arc (light) lamp

10.00

d)

Each flasher, beacon light

e)

Each x-ray equipment

20.00

f)

Each battery charging rectifier

10.00

g)

Each electric welder: g.1)

Up to 1 KVA/KW

g.2)

Every KVA/KW or fraction thereof in excess of 1 KVA/KW

9.00

P

4.00 2.00

h)

Each neon sign transformer

2.00

i)

Each neon sign unit

2.00

j)

Each telephone switchboard (PBX, PABX, TELEX machine, etc.)

10.00

k)

Each trunkline

4.00

l)

Each telephone apparatus

2.00

m)

Each intercom master

2.00

n)

Each slave

2.00

Motion Picture Projectors for commercial use: a)

16 mm per unit

b)

35 mm per unit

c)

70 mm and above per unit


191

P

60.00 80.00 140.00

5)

TV Cameras for commercial/Industrial use: Per unit

6)

7)

8)

P

40.00

P

4 00

Motors and Controlling Apparatus/Unit: a)

Up to ¼ HP

b)

Above ¼ HP up to 1 HP

6.00

c)

Above 1 HP to 5 HP

8.00

d)

Above 5 HP up to 10 HP

12.00

e)


20.00

f)

Every HP in excess of 20 HP

1.00

Generators (AC or DC)/Unit: a)

Up to 1 KW

P

4.00

b)

Above 1 KW up to 5 KW

8.00

c)


25.00

d)


40.00

e)

Every KW or fraction thereof in excess of 20 KW

2.00

Transformer and Sub-Station Equipment: a)

Each transformer up to 1 KVA

b)

Every KVA or fraction thereof in excess of 1 KVA up to 2,000 KVA (based on nameplate ratings)

P

4.00

2.00

c)

Each transformer above 2,000 KVA

d)

Each safety switch or circuit breaker up to 50 amperes and not exceeding 600 volts

3.00

Each safety switch, air circuit breaker, oil circuit breaker or vacuum circuit breaker other than motor controlling apparatus, above 50 amperes up to 100 amperes, and not exceeding 600 volts

6.00

Every 50 amperes or fraction thereof in excess of 100 amperes

2.00

e)

f) Page No. 192 Ordinance 24 Series of 1993 x------------------x

192

4,000.00

g)

Every 10,000 amperes or fraction thereof of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit breaker operating above 600 volts

NOTE:

P

6.00

Machinery, equipment and installations of utility companies used in the generation, transmission and distribution of power shall not be subject to Permit and Inspection fees.

9)

Each temporary lighting or convenience outlet for celebration, ferias or construction purposes. P 2.00

10)

Other electrical apparatus or appliances not otherwise provided for in this Item No. VI: Every KW or fraction thereof

11)

P

6.00

Temporary Current Connection: a)

Temporary Current Connection Permit shall be issued for testing purposes only in commercial and/or industrial establishments. Regular fees shall be charged and collected in accordance with the fees prescribed in this Item.

b)

12)

If no final approval is issued within sixty (60) days, a new writing permit shall be secured and all corresponding permit fees shall be paid.

Pole/Attachment Location Plant Permit: Approved Pole Location Plant Permit/Pole

13)

P

10.00

Miscellaneous Fees: a)

b)

Each union, separation, alteration, re-connection or relocation of electric meter: a.1)

Residential

P

20.00

a.2)

Commercial/Industrial

50.00

a.3)

Institutional

30.00

Issuance of Wiring Permit: b.1)

Residential

b.2)


50.00

b.3)

Institutional

30.00


193

P

20.00

VII.

Mechanical Permit Fees: 1)

Refrigeration, Air Conditioning and Mechanical Ventilation: a)

Refrigeration (cold storage) per ton, or fraction thereof

NOTE:

P

40.00

Household refrigerator, freezers, fans etc. used in single detached, duplex or multiple family dwellings are exempted from permit fees.

b)

Ice Plants-per ton or fraction thereof

c)

Package and Centralized Air Conditioning Systems:

d)

c.1)

Up to 100 tons, per ton

c.2)

Every ton or fraction thereof above 100 tons

Window type air conditioners/unit

NOTE:

e)

P

P

60.00

80.00 40.00

P

60.00

Window type air conditioners used in single detached, duplex or multiple family dwellings are exempted from the permit fees:

Mechanical Ventilation per HP or fraction thereof of blower or fan, or metric equivalent P 20.00

NOTE:

In a series of AC/REF systems located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/ inspection fees and shall not be considered individually.

For evaluation purposes: e.1)

For Ice Making: 3.5 HP per ton, for compressors up to 50 tons capacity 3.25 HP per ton, for compressors above 50 tons up to 200 tons capacity. 3.10 HP per ton, for compressors above 200 tons capacity.


194

e.2)

For Air-Conditioning: 1.25 HP per ton, for compressors of 1.2 tons up to 5 tons capacity. 1.10 HP per ton, for compressors above 5 tons up to 50 tons capacity. 1.00 HP per ton, for compressors above 50 tons capacity.

e.3)

For Commercial/Industrial Refrigerator w/out Ice Making: 1.5 HP per ton, for compressors of 1 ton up to 5 tons capacity. 1.4 HP per ton, for compressors above 5 tons up to 50 tons capacity. 1.3 HP per ton, for compressors above 50 tons capacity.

2)

Escalators and Moving Walks: a) b)

3)

4)

Up to 50 lineal meters, per lineal meter or fraction thereof

P

Every lineal meter or fraction thereof in excess of 50 lineal meters

20.00 10.00

Elevators, per unit: a)

Up to 1,000 kg capacity

P

4,000.00

b)

Above 1,000 kg capacity

5,000.00

c)

Freight Elevators

5,000.00

d)

Motor Driver Dumbwaiters

e)

Construction elevators for materials

1,000.00

f)

Car Elevators

5,000.00

400.00

Boilers/Unit: a)

Up to 10 HP

b)


600.00

c)


800.00

d)


1,000.00


195

P

400.00

e)


f)


g)

Every HP above 100 HP

NOTE:

5)

7) 8)

1,200.00

1,400.00 4.00

Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP.

Pressurized Water Heaters/Unit NOTE:

6)

P

P

200.00

Pressurized water heaters used in single detached, duplex or multiple family dwellings are exempted from permit fees.

Water pump and sewage pumps for buildings/structures used for commercial/industrial purposes/Unit: Per HP or fraction thereof

P

40.00

Automatic fire extinguishers, per sprinkler head

P

2.00

Stationary Standby Generating Sets/Unit: a)

Up to 10 HP

P

300.00

b)


400.00

c)


500.00

d)


600.00

e)


700.00

f)


g)


800.00 2.00

9)

Compressed Air, Vacuum, Industrial Gases, per outlet

Institutional P

10)

Other Internal Combustion Engines, including cranes, fork-lifts, loaders, pumps, mixers, compressors and the like, not registered with the LTC: a)

Up to 10 HP

b)


260.00

c)


320.00


196

P

and/or 10.00

200.00

11)

d)


P

e)


440.00

f)


VIII.

IX.

X.

50.00

P

50.00

Pneumatic Tubes, Conveyors, Monorails for Materials handling, per lineal meter. P 25.00

Fencing Permit Fees: 1)

Fences made of indigenous materials and/or barbed wire, chicken wire, hog wire Exempted

2)

Fences up to 1.80 meters in height, made of materials other than those mentioned in the above paragraph P 2.00

3)

Fences in excess of 1.80 meters in height, made of materials other than those mentioned in paragraph 1 under this Item, per lineal meter, or fraction thereof P 2.00

Construction of Sidewalks: a)

Up to 20 sq. m.

b)

Every sq. m. or fraction thereof in excess of 20 sq. m.

P

20.00 1.00

Paved areas intended for commercial/ industrial/ social/institutional use, such as parking areas, gasoline station premises, skating rinks, pelota courts, tennis and basketball courts and the like: Per sq. m. or fraction thereof of paved area

XI.

P

Other Machinery/Equipment for Commercial/Industrial use not elsewhere specified. Per HP fraction thereof

13)

2.00

Pressure Vessels: Per cu. m. or fraction thereof

12)

380.00

P

1.00

Use of streets and sidewalks as permitted under Chapter 11 of the National Building Code and Rule IX of each Implementing Rules and Regulation: 1)

Use of Sidewalk: a)

Up to 10 sq. m. of sidewalk, per calendar month


197

P

200.00

b)

2)

P

10.00

Erection of Scaffoldings occupying Public Areas: a) b)

XII.

Every sq. m. or fraction thereof in excess of 20 sq. m. per calendar month

Up to 10 lineal meters of frontage, per calendar month

P

Every lineal meter or fraction thereof of frontage in excess of 10 lineal meters, per calendar month

120.00

10.00

Certificate of Use or Occupancy: 1)

Category I (Residential) a.1)

Building made of traditional indigenous materials as defined under Section 209 of the National Building Code Exempted

a.2)

Buildings costing more than 15,000.00 up to 50,000.00

a.3) a.4) a.5) a.6) a.7) 2)

P

50.00


100.00


150.00


200.00


400.00

Buildings costing more than 500,000.00

800.00

Category II (Commercial/Industrial) a.1) a.2) a.3) a.4)

Buildings costing up to 50,000.00

P

100.00


200.00


400.00


800.00


198

a.5) 3)

a.2) a.3) a.4) a.5)

1,600.00

Buildings costing up to 50,000.00

P

60.00


150.00


300.00


600.00


1,200.00

Category IV (Ancillary) a.1) a.2) a.3) a.4) a.5) a.6)

5)

P

Category III (Institutional) a.1)

4)


Buildings with floor area up to 20 sq. m. Buildings with floor area above 20 sq. m. up to 500 sq. m.

Exempted P

20.00

Buildings with floor area above 500 sq. m. up to 1,000 sq. m.

40.00

Buildings with floor area above 1,000 sq. m. up to 5,000 sq. m.

60.00

Buildings with floor area above 5,000 sq. m. up to 10,000 sq. m.

100.00

Buildings with floor area above 10,000 sq. m.

200.00

Category V: a.1)

Garages, carpots, balconies, terraces and the like: Fifty (50%) percent of the rate of principal building according to Category. (See Item II, paragraphs 1 to 3 above)

a.2)

Aviaries, aquariums, zoo structures, and the like. Same rates as for Category IV


199

6)

Ancillary Structures: a) b)

Bank and record Vaults, per cu. m. of interior volume

P

15.00

P

2.00

Swimming Pool/Unit: b.1)

Residential

b.2)


20.00

b.3)

Social/Institutional

20.00

b.4)

Improvised swimming pool made of materials listed under Item III, paragraph 2 of this Section: Fifty (50%) percent of the above rates

c)

d)

e)

Swimming pool, shower rooms/locker rooms/Unit: c.1)

Residential

P

5.00

c.2)


15.00

c.3)


10.00

Towers/Unit: Self-supporting

Trilon (Guyed)

Exempted

Exempted

P 40.00

P 20.00

40.00

20.00

d.1)

Residential

d.2)


d.3)


Commercial/Industrial Storage Silos/Unit

P

40.00

f)

Smokestacks/Unit

P

20.00

g)

Chimneys/Unit

P

10.00

h)

Commercial/Industrial Fixed Ovens/Unit

P

10.00

Industrial Kiln/Furnace/Unit

P

50.00

i)


200

j)

Reinforced Concrete Tanks/Unit: j.1)

Residential: j.1.1) Up to 2 cu. m. j.1.2) Above 2 cu. m.

k)

Exempted P

10.00

j.2)


40.00

j.3)


20.00

Steel/Tanks/Unit: k.1)

Residential: k.1.1) Up to 2 cu. m. k.1.2) Above 2 cu. m.

k.2)

Exempted P

10.00

P

40.00

Commercial/Industrial: k.2.1) Above ground k.2.2) Underground

k.3) l) XIII.


Booths, Kiosks, Platforms, Stages, and the like

40.00 P

20.00

P

20.00

Annual Inspection Fees: 1)

Annual Building Inspection Fees shall be collected by the Building Officials at the following rates: a)

Category I: a.1) a.2)

Single detached dwellings units and duplexes

Exempted

If the owner requests building inspection, the fee for each of the services enumerated below is P 100.00 a.2.1) Land Use Conformity a.2.2) Architectural Presentability a.2.3) Structural Stability a.2.4) Sanitary and Health Requirements a.2.5) Fire Resistive requirements


201

b)

Category II and III: Commercial (excluding amusement houses and gymnasia) industrial, social and institutional buildings with gross value of: b.1)

Up to P1 Million

b.2)

Above P1 Million up to 5 Million

200.00


400.00


800.00


1,000.00

Above P100 Million

1,000.00

b.3) b.4) b.5) b.6) c)

P

100.00

Amusement Houses, Gymnasia and the like* c.1) c.2) c.3)

First class cinematographs or theaters

P

1,500.00

Second class cinematographs or theaters

600.00

Third class cinematographs or theaters

400.00

c.4)

Grandstands/bleachers*

c.5)

Gymnasia and the like*

1,000.00 600.00

*Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like that are integral parts of a school, college or university complex shall be charged in accordance with sub-paragraph (b) of this Item. 2)

Sanitary/Plumbing Inspection Fees: a) b)

Every inspection trip during construction Annual inspection of sanitary/ plumbing system


202

P

4.00 15.00

3)

Electrical Inspection Fees: a) b)

Every inspection trip during construction

4.00

Annual Inspection Fees are the same as corresponding Installation Fees prescribed under Item VI of this Section

NOTE: 4)

P

Category I buildings are exempt from annual inspection.

Annual Mechanical Inspection Fees: NOTE: a)

Refrigeration and Ice Plant/Ton: a.1)

Up to 100 tons capacity

a.2)

Above 100 tons up to 150 tons

16.00

a.3)


12.00

a.4)


8.00

a.5)

Every ton or fraction thereof above 500 tons

4.00

NOTE:

b)

See note under Item VII, Paragraph 1 above of this Section.

P

20.00

Household refrigerator, freezers, fans, etc. used in single detached duplex or multiple family dwellings are exempted from annual inspection.

Air-Conditioning Systems: b.1)

NOTE:

b.2)

Window-type air-conditioners/ Unit

P

30.00

Household refrigerator, freezers, fans, etc. used in single detached duplex or multiple family dwellings are exempted from annual inspection. Package or centralized air-conditioning systems: b.2.1) First 100 tons, per ton

P

20.00

b.2.2) Above 100 tons up to 150

16.00


12.00


203


P

8.00

b.2.5) Every ton or fraction thereof above 500 tons c)

6.00

Mechanical Ventilation/Unit: c.1)

Up to 1 HP

c.2)


20.00

c.3)


40.00

c.4)


80.00

c.5)

Above 20 HP

d)

Escalators and Moving Walks/Unit

e)

Elevators/Unit: e.1)

P

10.00

120.00 P

100.00

P

400.00

Passenger elevators: e.1.1) First 5 landings e.1.2) Each landing above the 5th

e.2)

Freight elevators

e.3)

Motor-driven dumbwaiters

40.00

e.4)

Construction elevators for materials

300.00

Car elevators

400.00

e.5) NOTE:

f)

20.00 300.00

Additional floor stops/landings shall be inspected and charged in accordance with above rates.

Boilers: f.1)

Up to 10 HP

f.2)


400.00

f.3)


500.00

f.4)


600.00

f.5)


700.00

f.6)



204

P

300.00

800.00

f.7) NOTE:

g)

i)

P

4.00

Boiler rating shall be computed on the basis of one (1) sq. m. of heating surface for one (1) boiler HP.

Pressurized water heaters/Unit:

NOTE:

h)

Every HP in excess of 100 HP

Pressurized water heaters used in single detached or duplex family dwellings are exempt from inspection.

Automatic fire extinguishers, per sprinkler head

P

1.00

Water and sewage pumps for buildings/structures for commercial/industrial purposes, per unit: i.1)

Up to 1 HP

i.2)


30.00

i.3)


60.00

i.4)


80.00

i.5)


100.00

i.6)


120.00

i.7)


140.00

i.8)


160.00

i.9)


180.00

i.10)


200.00

i.11)


220.00

i.12)


240.00

i.13)

Every HP or fraction thereof above 90 HP

NOTE:

P

10.00

2.00

Water and sewage pumps used in single detached or duplex family dwellings are exempt from inspection.


205

j)

k)

l)

Standby Generating Sets/Unit: j.1)

Up to 10 HP

P

40.00

j.2)


80.00

j.3)


120.00

j.4)


160.00

j.5)


200.00

j.6)

Above 90 HP up to100 HP

240.00

j.7)


2.00

Other Internal Combustion Engines, including Cranes, Fork-lifts, Loaders, Pumps, Mixers, Compressors and the like, per unit: k.1)

Up to 10 HP

P

80.00

k.2)


140.00

k.3)


200.00

k.4)


260.00

k.5)


320.00

k.6)


k.7)


380.00 2.00

Other machinery and/or equipment for commercial/ industrial use not elsewhere specified, per unit: l.1)

Up to ½ HP

l.2)

Above ½ HP up to 1 HP

20.00

l.3)


40.00

l.4)


60.00

l.5)


80.00

l.6)


100.00

l.7)


120.00

l.8)


140.00


206

P

6.00

m)

l.9)


l.10)


360.00

l.11)


420.00

l.12)


480.00

l.13)


520.00

l.14)


l.15)


p)

600.00 5.00

P

30.00

Pneumatic Tubes, Conveyors, Monorails for materials handling: Per lineal meter of fraction thereof

o)

300.00

Pressure Vessels: Per cubic meter or fraction thereof

n)

P

P

2.00

Testing/Calibration of Pressure Gauge, per Unit P

20.00

Gas Meters: Each gas meter tested, proved and sealed:

q)

XIV.

p.1)

Up to 1o lights

P

12.00

p.2)

Above 10 lights up to 50 lights

16.00

p.3)

Above 50 lights up to 100 lights

24.00

p.4)

Above 100 lights

40.00

Every inspection of mechanical rides used in amusement centers of fairs, such as ferris wheels, merry-go-rounds, roller coasters, and the like, per unit P 40.00

Sign Permit Fees: 1)

Erection of supports of any signboard, billboard, marquee and the like: a)

Up to 4 sq. m. of signboard area

b)

Every sq. m. or fraction thereof in excess of 4 sq. m.


207

P

100.00 20.00

2)

Installation Permit Fees: Per sq. m. of display surface or fraction thereof: a)

Business Signs: a.1)

Neon

a.2)

Illuminated

20.00

a.3)

Others

12.00

a.4)

Painted-on

NOTE:

P

30.00

8.00

Signs not exceeding 0.20 of display surface and/or temporary signs for charitable, religious and civic purposes are not required to obtain a permit. Fees for electrical parts of signs are found in item VI, paragraph 1 and 3 above of this Section.

3)

Annual Renewal Fees: Per sq. m. of display surface or fraction thereof: a)

Neon signs

P

Provided, that the minimum fee shall be b)

Illuminated signs

120.00 P

Provided, that the minimum fee shall be c)

Others

Painted-on signs

P

8.00 40.00

P

Provided, that the minimum fee shall be XV.

15.00 60.00

Provided, that the minimum fee shall be d)

30.00

40.00 20.00

Certifications: 1)

Certified true copy of Building Permit

2)

Certified true copy of Certificate of Use/Occupancy


208

P

4.00 4.00

XVI.

3)

Issuance of Certificate of Damage

P

4.00

4)

Certified true copy of Certificate of Damage

4.00

5)

Certified true copy of Electrical Certificate

4.00

6)

Issuance of Certificate of Gas Meter Installation

7)

Certified true copy of Certificate of Operation

12.00 4.00

Payment of Fees: All fees mentioned in this Chapter shall be paid to the Cashier of the Municipal Building Official or to the Municipal Treasurer before the issuance of the building permit.

XVII. Penalties: 1)

A surcharge of one hundred (100%) percent shall be imposed and collected from any person who shall construct, install, repair, alter or cause any change in the use of occupancy of any building or parts thereof or appurtenances thereto without any permit.

2)

All inspection fees shall be paid within 30 days from the prescribed date, otherwise, a surcharge of 25% shall be imposed.

3)

Administrative fines, penalties and/or surcharges for various violations of the Code are prescribed under Sections 8 to 10 of Rule VIII.

SECTION 221. following Applications:

No Fees or Charges shall be Assessed on the

1)

Construction/addition/renovation/ indigenous family dwelling unit.

2)

Construction/addition/ renovation/ alteration of public buildings. For purposes of this Chapter, the term “Public Building or Structure” refers to any building owned, occupied and operated by regular and/or specialized agencies or offices performing purely governmental functions.

3)

Construction/addition/renovation/ alteration introduced or undertaken by the National Housing Authority on government owned tenement houses and other housing units while the title of the lot is still under the name of the government.


209

alteration

of

traditional

4)

Reconstruction of buildings or structures damaged or destroyed by typhoons, fires, earthquakes or other calamities, provided that the cost of such reconstruction shall not exceed twenty (20%) percent of the original construction cost based on the schedule of rates provided in this Chapter and that an application thereof is filed with the Building Official together with the Certificate of Damage which shall be obtained from the Office of the Building Official not later than thirty (30) days after the occurrence of such calamity.

5)

Construction of buildings or structures by civic organizations, charitable institutions to be donated to the government for public use.

6)

Construction/ addition/ renovation/ alteration/ repair of buildings/structures and/or electrical equipment/ installations owned by electric cooperatives organized and/or operating pursuant to PD 269. However, individual household members of such cooperatives are not exempt. TITLE VII – ADMINISTRATIVE PROVISIONS Chapter 43 – COLLECTION OF TAXES

SECTION 222. Tax Period and Manner of Payment – Unless otherwise provided in this Code, the tax period of all local taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments. SECTION 223. Accrual of Tax – Unless otherwise provided in this Code, all local taxes, fees, and charges shall accrued on the first (1 st) day of January of each year. However, new taxes, fees or charges in the rates thereof, shall accrue on the first (1 st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 224. Time of Payment – Unless otherwise provided in this Code, all local taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. The Sanggunian concerned may, for a justifiable cause, extend the time for payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 225. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges – There is hereby imposed a surcharge not exceeding twenty-five (25%) percent of the amount of taxes, fees or charges not paid on time and an interest at the rate not exceeding two (2%) percent 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 thirty-six (36) months.


210

SECTION 226. Interest on Other Unpaid Revenue – Where the amount of any other revenue, except voluntary contributions or donations, is not paid on the date fixed on 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 thereon at the rate not exceeding two (2%) percent 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. SECTION 227. Collection of Local Revenues by Treasurer – All local taxes, fees, and charges shall be collected by the Municipal Treasurer or their duly authorized deputies. The Municipal Treasurer may designate the Barangay Treasurer as his deputy to collect local taxes, fees, and charges. In case a bond is required for the purpose, the municipal government shall pay the premiums thereon in addition to the premiums of bond that may be required under this R.A. 7160. SECTION 228. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer – The Municipal Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee, or charge. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayers examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of taxpayer whose books, accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the Local Treasurer, his deputy or duly authorized representative. Chapter 44 – CIVIL REMEDIES FOR COLLECTION OFF REVENUES SECTION 229. Application of Chapter – The provisions of this Chapter and the remedies provided herein may be availed of for the collection of any delinquent local tax, fee, charge, or other revenue.


211

SECTION 230. Local Government’s Lien – Local taxes, fees, charges and other revenues 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 the lien but also upon property used in business, occupation, practice of profession or calling, or exercise or 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 231. 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 thru 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 the right to personal property, and by 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 local government unit concerned. SECTION 232. Distraint of Personal Property – The remedy by distraint shall proceed as follows: a)

Seizure – Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the local treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that 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 local treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts 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.


212

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) public and conspicuous places in the territory of the local government unit 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 posting of the notice shall be at the office of the Chief Executive of the Local Government Unit in which the property is distrained.

d)

Release of Distrained Property Upon Payment Prior to Sale – If at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, 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 the public auction to the highest bidder for cash. Within five (5) days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned. 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 cancelled. Said Committee on Appraisal be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on audit and the Municipal Assessor as members.


213

f)

Disposition of Proceeds – The proceeds of 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 retuned 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 deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected.

SECTION 233. Levy on Real Property – After the expiration of the time required to pay the delinquent 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, Municipal 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 affected by writing upon said certificate the 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 the Registrar of Deeds of the province or city where the property is located 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 Philippines, to his agent or manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. 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 Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayers’ real property. A report of any levy shall, within ten (10) days after the receipt of the warrant, be submitted by the levying officer to the Sanggunian concerned.


214

SECTION 234. Advertisement and Sale – Within thirty (30) days after levy, the treasurer shall proceed to publicity 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 affected by posting a notice at the entrance of the municipal building, and in 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 province, city, or municipality where the property is located. 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 the taxpayer against whom the taxes, fees, or charges are levied, 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 provincial, city or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale, and specified in the notice of sale. Within thirty (30) days after the sale, the treasurer or his deputy shall make a report of the sale to the Sanggunian concerned, and which shall form part of his records. After consultation with the Sanggunian, the treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of 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 treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in case of personal and real property including the improvements thereon. SECTION 235. 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 local treasurer of the total amount of taxes, fees, or charges, and related surcharges, interest, or penalties from the date of delinquency to the date of sale, plus interest of not more than two (2%) percent 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 municipal treasurer or his deputy.


215

The municipal 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 interest of not more than (2%) percent 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 taxes, fees, or charges, related surcharges, interest and penalties. The owner shall not, however, be deprived of the possession of the said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 236. Final Deed of Purchaser – In case the taxpayer fails to redeem the property as provided herein, the local treasurer shall execute a deed conveying to the purchaser so mush of the property as had been sold, free from liens of any taxes, fees, charges, related surcharges, interest, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 237. Purchase of Property by the Municipal 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 taxes, fees, or charges, related surcharges, interests, penalties, and costs, the treasurer conducting the sale shall purchase the property in behalf of the Municipal Government unit concerned to satisfy the claim and within two (2) days thereafter shall make a report of 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 the Municipal Government without the necessity of an order from the 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 local treasurer the full amount of the taxes, fees, charges, and related surcharges, interest, or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned. SECTION 238. Resale of Real Estate Taken for Taxes, Fees, or Charges – The Sanggunian concerned may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the local government unit concerned. SECTION 239. Collection of Delinquent Taxes, Fees, Charges, or Other Revenues Through Judicial Action – The local government unit concerned 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 local treasurer within the period prescribed in this Title. Page No. 216 Ordinance 24 Series of 1993 x------------------x

216

SECTION 240. 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. SECTION 241. Personal Property Exempt from Distraint or 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: a)

Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment;

b)

One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation;

c)

His necessary clothing, and that of all his family;

d)

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 (P10,000.00) Pesos;

e)

Provisions, including crops, actually provided for individual or family use sufficient for four (4) months;

f)

The professional libraries of doctors, engineers, lawyers and judges;

g)

One fishing boat and net, not exceeding the total value of Ten Thousand (P10,000.00) Pesos, by the lawful use of which a fisherman earns his livelihood; and

h)

Any material or article forming part of a house or improvement of any real property. Chapter 45 – FINAL PROVISIONS

SECTION 242. Separability Clause – If for any reason, any provision, section or part of this code is declared not valid by a court of competent jurisdiction or suspended or revoked by the Office of the President, such judgment shall not affect or impart the remaining provisions, sections or parts which shall continue to be in force and effect. SECTION 243. Applicability Clause – All other matters relating to the imposition in this code shall be governed by pertinent provisions of existing laws and ordinances. SECTION 244. Penal Provisions – Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, shall be punished by a fine of not exceeding Five Hundred (P500.00) Pesos or imprisonment of not exceeding six (6) months or both, at the discretion of the Court. Page No. 217 Ordinance 24 Series of 1993 x------------------x

217

Payment of a fine or service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquent tax, fee, or charge imposed under this Code. If the violation is committed by any juridical entity, the President, General Manager or any person entrusted with the Administration thereof of the time of the commission of the violation shall be held responsible or liable therefor. SECTION 245. Escalation Clause – The rates imposed on taxes, fees and charges herein shall be increased by ten (10%) percent of the (5th) year of the effectivity of the ordinance or on 1998, unless said taxes, fees or charges has been amended, resulting in an increase within the five (5) year period. SECTION 246. Preparation of Implementing Rules and Regulations – For purposes of streamlining the methods and procedures in the collection of taxes and to ensure efficient mobilization of resources, the Municipal Mayor may promulgate implementing rules and regulations to assure the effective implementation of this Revenue Code. SECTION 247. Repealing Clause – All ordinances, rules and regulations or part thereof, in conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 248. January 1, 1994.

Effectivity – This Code shall take effect on

APPROVED, December 24, 1993, Tagig metropolitan Manila

HON. DANIEL M. CASTILLO Vice Mayor and Presiding Officer COUNCILORS

HON. ALAN PETER S. CAYETANO

HON. AURELIO S. PADILLA

HON. MARIO C. REYES

HON. RICARDO S. CRUZ, JR.

HON. DANILO C. RAYOS DEL SOL

HON. DANILO G. CASTRO


218

HON. PHILIP D. PAGKALINAWAN

HON. GUALBERTO M. ROA

HON. ALLAN PAUL C. CRUZ

HON. LEO M. AGUILAR

HON. MARISSE L. BALINA

HON. RICARDO J. JORDAN

HON. DELIO J. SANTOS

HON. EDWIN N. TANYAG

ABC President

SK Fed. President

ATTESTED BY:

ATTY. GEORGE A. ELIAS SB Secretary

APPROVED BY:

HON. RICARDO D. PAPA, JR. Municipal Mayor

219

Ord,24-93 Taguig Revenue Code

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