MUNICIPALITY OF LA LIBERTAD
TO WHOM THIS PRESENT MAY COME;
INCREASED CIVIL REGISTRY FEES EFFECTIVE MARCH 19, 2001
PER APPROVED SB RESOLUTION NO. 01-02 DATED MARCH 1, 2001
- Marriage Fees:
- Application For Marriage License:
1.a Where applicants (both contracting parties)
Are residents of the municipality Php 50.00
2.b Where applicant (any of contracting parties
is a non-resident of the municipality Php 100.00
3.c where applicant (any of the contracting parties)
Is a foreigner Php 2,000.00
- Marriage License Fee Php 25.00
- Marriage Solemnizing Fee Php 200.00
- Marriage Counseling Fee Php 100.00
- For registration of documents and certified copies of documents
On file in the Office of The Local Civil Registrar:
- Legitimation Php 200.00
- Adoption Php 200.00
- Annulment of Marriage Php 500.00
- Divorce of Legal Separation Php 500.00
- Naturalization Php 1,000.00
- Change of Name Php 200.00
- Other legal Documentation for record purposes (for every 100 words) Php 50.00
- Permits for Cadaver Disposition:
- Burial Permit Fee Php 50.00
- Fee for Examination Php 100.00
- Fee for Removal or Transfer of Cadaver Php 200.00
The Municipal Treasurer
Republic of the Philippines
Province of Zamboanga del Norte
MUNICIPALITY OF LA LIBERTAD
OFFICE OF THE SANGGUNIANG BAYAN SECRETARY
EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG BAYAN OF LA LIBERTAD, ZAMBOANGA DEL NORTE HELD AT THE SANGGUNIANG BAYAN SESSION HALL ON MARCH 1, 2001
PRESENT: Hon. Carlos S. Mamac Municipal Vice Mayor, Presiding Officer
Hon. Nelson T Bulajao SB Member, Majority Floor Leader
Hon. Marfelina D Casido SB Member, Minority Floor Leader
Hon. Panido C Manlupig SB Member
Hon. Joelito G Ramo SB Member
Hon. Esterlita A. Aranas SB Member
Hon. Eliezer C. Hangcan SB Member
Hon. Edmund P Quimno SB Member
Hon. Rodrigo C Daque ABC President
Hon. Anjanette S Manglag SKF President
ABSENT: Hon. Braulio D Jumawan SB Member
RESOLUTION NO. 01-02
AMENDING CIVIL REGISTRY FESS AS IMPOSED ON SECTION 4B.01 OF ARTICLE B OF CHAPTER IV OF THE MUNICIPAL REVENUE CODE OF 1992, THIS MUNICIPALITY
WHEREAS, imposed civil registry fees itemized on Section 4B.01 of Article B, Civil Registry Fees, of Chapter IV of the Municipal Revenue Code of 1992 are recently very minimal considering the high cost of expenses said office is incurring for the purchase and printing of forms and other needed documents;
WHEREAS, proposed increase will help augment the low annual collected fees of this municipality;
WHEREAS, imposed fees be amended and increased, to wit:
- Marriage Fees:
- Applications for Marriage License:
1.a Where applicant is a resident of the municipality Php 50.00
1.b Where applicant is a non-resident of the municipality Php 100.00
1.c Where applicant is a foreigner Php 2,000.00
- Marriage License Fee Php 25.00
- Marriage Solemnizing Fee Php 200.00
- Marriage Counseling Fee Php 100.00
- For Registration of documents and certified copies of documents on file in the office of the Local Civil Registrar:
- Legitimation Php 200.00
- Adoption Php 200.00
- Annulment of Marriage Php 500.00
- Divorce of Legal Separation Php 500.00
- Naturalization Php 1,000.00
- Change of Name Php 200.00
- Other Legal documentation for record purposes (for every 100 words) Php 50.00
- Permits foe Cadaver Disposition
- Burial Permit Fee Php 50.00
- Fee for Examination Php 100.00
- Fee for Removal or Transfer of Cadaver Php 200.00
WHEREFORE, above increased wholly considered, and on motion P Quimno, Duly seconded by Hon. Nelson T Bulajao, Hon. Anjanette S Manglag, Hon. Felina D Casido and Hon. Panido C Manlupig it was
RESOLVED, as this Sanggunian hereby resolved, to amend and increase the Civil Registry Fees imposed on section 4B.01 of Article B of Chapter IV of the Municipal Revenue Code of 1992 of this municipality.
RESOLVED FURTHER, that the designate Local Civil Registrar, the Municipal Treasurer, The Municipal Budget officer, Municipal Accountant and the Municipal Auditor, all of this Municipality, be Furnished copies of this Resolution for their information, guidance and appropriate action.
CARRIED UNANIMOUSLY.
Resolution No. 01-02 (continuation)….
SIRICIO T VILLAS
Sb Secretary
ATTESTED AND CERTIFIED
TO BE DULY ADOPTED:
CARLOS S MAMAC
Municipal Vice Mayor
(Presiding Officer)
APPROVED: 3/19-2001.
LEANDRO Z SULIT
Municipal Mayor
Ordinance No. 07-2013
Sangguniang Bayan of La Libertad, ZdN
Republic of the Philippines
Province of Zamboanga del Norte
MUNICIPALITY OF LA LIBERTAD
OFFICE OF THE SANGGUNIANG BAYAN SECRETARY
EXCERPT FROM THE MINUTES OF THE 17TH REGULAR SESSION OF THE EIGHT SANGGUNIANG BAYAN OF LA LIBERTAD, ZAMBOANGA DEL NORTE HELD AT THE SB SESSION HALL ON NOVEMBER 6, 2013
PRESENT : Hon. Alvin G Zamora Municipal Vice Mayor, Presiding officer
Hon. Ruben J Mejias SB Member, Presiding Officer Pro-tempore
Hon. Joelito G ramo SB Member, Majority Floor Leader
Hon. James Z Sarenas SB Member, Minority Floor Leader
Hon. Ramil M Tuba-on SB Member
Hon. Orlando A Aldojesa Sr SB Member
Hon. Minebert A Dalmacio SB Member
Hon. Ben B Omalsa SB Member
Hon. Ruth P Zamora SB Member
Hon. Ernesto P Deligero EX-Officio SB Member, ABC
Hon. Lizlie Joy L Manlupig EX-Officio SB Member, SKF
ABSENT: None
ORDINANCE NO.07-2013
AUGMENTING THE AMOUNT OF TWENTY THOUSAND PESOS (PhP 20,000.00) FROM THE APPROPRIATIONS FOR “OTHER MOOE – NUTRITION PROGRAM” TO “OFFICE SUPPLIES EXPENSES”, BOTH IN THE OFFICE OF THE MUNICIPAL SOCIAL WELFARE AND DEVELOPMENT OFFICER, THIS MUNICIPALITY
Section 1. JUSTIFICATION: The herein funds for augmentation was taken from the appropriations for “Other MOOE –B Nutrition Program” in the office of the municipal Social Welfare and Development Officer, this Municipality.
Section 2. The subject fund of Twenty Thousand Pesos (PhP 20, 000.00) shall be utilized as additional appropriation for “Office Supplies Expenses “ on the same office.
Section 3. AUTHORITY: Section 336of Republic Act No. 7160 otherwise known as the Local Government Code of 1991 authorized the local chief executive to augment funds, through an ordinance, in the approved annual budget for his office from savings in any items within the same expense class of his appropriation.
Section 4. APPROPRIATION: The total amount of Twenty Thousand Pesos (PhP 20,000.00) shall be appropriated as:
- Office Supplies Expenses Php20, 000.00
Section 5. EFFECTIVITY: This ordinance shall take effect upon approval.
ENNACTED this 6th day of November, 2013.
CERTIFYING to the correctness of the above Ordinance.
ATTESTED TO BE DULY ENACTED: MA. VILLA V. ALDOJESA
Sangguniang Bayan Secretary
ALVIN G ZAMORA
Municipal Vice Mayor
Presiding Officer APPROVED: 11 NOV. 2013
ROMEO J MEJIAS
Municipal Mayor
Page 1 of 1
Republic of the Philippines
Province of Zamboanga del Norte
MUNICIPALITY OF LA LIBERTAD
OFFICE OF THE MUNICIPAL SECRETARY
EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG BAYAN OF LA LIBERTAD ZAMBOANGA DEL NORTE HELD IN THE MUNICIPAL SESSION HALL ON OCTOBER 14, 1993
PRESENT:
Hon. Vivencio E. Icao Presiding Officer
Vice Mayor
Hon. Jerry Sarenas SB Member
Hon. Baselides Calamba Majority Floor Leader
SB Member
Hon. Edwin Paglinawan Minority Floor Leader
SB Member
Hon. Alvin Zamora SB Member
Hon. Dan Butalid SB Member
Hon. Rudy Sulit SB Member
Hon. Melquiades Jumalon SB Member
Hon. Joventina Deligero SB Member
Hon. Rodrigo Vidad SB Member
ABSENT: NONE
WHEREAS, Chairman on committee on rules and ordinances SB Dan Butalid explained before the august body the specific provisions of the Taxing powers Presidential Decree No. 231 otherwise known as the Local Tax Code, as amended by Presidential Decree No. 426 and embodied in the republic Act No. 7160known as the Local Government Code of 1991 under article two, Section 143.
WHEREAS, after the deliberation and by an unanimous motion of all the members present it was
RESOLVED, that the following ordinance No. 06 series of 1993 be and is hereby approved:
MUNICIPAL REVENUE ORDINANCE NO. 06
Series of 1993
AN ORDINANCE ENACTING THE REVISED MUNICIPAL REVENUE CODE OF THE MUNICIPALITY OF LA LIBERTAD, ZAMBOANGA DEL NORTE
Be it ordained by the Sangguniang Bayan of the Municipality of LA Libertad, Province of Zamboanga del Norte that, the Municipal Ordinance No. 06 Series 1993, otherwise known as the Revised Municipal Revenue Code of 1993 be further amended to conform with pertinent provisions of Republic Act. 7160, otherwise known as the Local Government Code of 1991, to read as following:
CHAPTER I – GENERAL PROVISION
Article a, – title and scope
Section IA.01. Title This Ordinance shall be known as the revised Municipal Revenue Code of 1992 of the Municipality of La Libertad, Province of Zamboanga del Norte.
Section B. – Definition and Rules of Construction
Section IB-01 – Definitions –When used in this code:
Republic of the Philippines
Province of Zamboanga del Norte
MUNICIPALITY OF LA LIBERTAD
(MUNICIPAL ORDINANCES 1992; Chapter V a-1)
| With gross sales for the preceeding Calendar Year in the amount of : | Amount Tax per Annum | ||
| Less than 5,000.00 | Or more but less than | 6,000.00 | 121.00 |
| 6,000.00 | 7,000.00 | 143.00 | |
| 7,000.00 | do | 8,000.00 | 165.00 |
| 8,000.00 | do | 10,000.00 | 187.00 |
| 10,000.00 | do | 15,000.00 | 220.00 |
| 15,000.00 | do | 20,000.00 | 275.00 |
| 20,000.00 | do | 30,000.00 | 330.00 |
| 30,000.00 | do | 40,000.00 | 440.00 |
| 40,000.00 | do | 50,000.00 | 660.00 |
| 50,000.00 | do | 75,000.00 | 990.00 |
| 75,000.00 | do | 100,000.00 | 1,320.00 |
| 100,000.00 | do | 150,000.00 | 1,870.00 |
| 150,00.00 | do | 200,000.00 | 2,420.00 |
| 200,000.00 | do | 300,000.00 | 3,300.00 |
| 300,000.00 | do | 500,000.00 | 4,400.00 |
| 500,000.00 | do | 750,000.00 | 6,600.00 |
| 750,000.00 | do | 1,000,000.00 | 8,800.00 |
| 1,000,000.00 | do | 2,000,000.00 | 10,000.00 |
| 2,000,000.00 | as more | At a rate not exceeding fifty (50%) of one percent (1%) |
Peddlers (pp. 25 #18) 2,530
18.1 Peddlers using motorized tricycles – 200
18.2 Peddlers using vehicles – 300
18.3 Peddlers using bicycles, pedicabs or tricycles – 100
18.4 Other peddlers and howlers – 50
Wighing scales:
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( a ). Advertising Agency includes all persons who are engaged in the busin3ss of advertising for others by means of billboards, posters, placards, notices, airplanes, balloons or other media, whether in pictorial or reading form.
( b ). Agricultural products include the yield of the soil, such as corn, rice, wheat, rye, coconuts, sugarcane, tobacco root crops, vegetable, fruits, flowers, and their by products; ordinary salt: all kinds of fish; poultry; and livestock and animal products, whether in original form or not.
The onrase “whether in their original form or not” refers to the transformation of said products by the farmer, fisherman, producer or owner through the application or processes to preserve or otherwise to prepare said products for the market such as freezing, drying, smoking, or stripping for purposes for preserving or otherwise preparing said products for the market;
( c ). Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun;
( d ). Amusement places include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances;
( e ). Business means trade or commercial activity regularly engages in as a means of livelihood or with a view to profit.
( f ). Banks and other financial institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshop, money shops, insurance companies stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws, or rules and regulations thereunder;
( g ). Bars includes beer garden or places where intoxicating and fermented liquors or malt are sold, disposed of, or given away for compensation, even without foods, where the services of hostesses and/or waitresses are employed anywhere customers are entertained by occasional dancing to music not rendered by a regular dance orchestra or musician hired for the purpose, otherwise the place shall be classified as a dance hall or night club. A “cocktail longed” is considered a bar even if there are no hostesses or waitresses to entertain customers.
( h ). Brewer includes all persons who manufacture fermented liquors of any description, for sale or delivery to others, but does not include manufacturers of tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters.
( I ). Business Agent ( Agente de negocios ) includes all person who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising employment, or private detective agencies.
( j ). Cabaret/Dance hall includes any place or establishment where dancing is permitted to the public in consideration of any admission entrance, or any other fee paid, on, before or after the dancing, and where professional hostesses or dancers are employed.
( k ). Carinderia refers to any public eating place where foods already cooked and served at a price.
( L ). Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights.
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( m ). Collecting agency includes any persons other than a practicing attorney-at-Law engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or costumers applying and paying therefore while a “mercantile agency” is any person engaged in the business of gathering information as to the financial standing ability, or credit of persons engaged in business and reporting the same to subscribers or to costumers applying and paying therefore.
( n ). Compounder comprises every person who, without certifying, purifying, or refining distilled spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever.
( o ). Capital investment is the capital which a person employees in any undertaking, or which he contributes to the capital of a partnership, corporation, on any other juridical entity or association in a particular taxing jurisdiction;
( p ). Charges refer to pecuniary liability as rents or fees against persons or property;
( q ). Contractor includes persons, natural or juridical, not subject to professional tax under section 139 of this code, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical mental faculties of such contractor or his employees;
As used in this Section, the term “contractor” shall include general engineering, general building and specialty contractors as defined under applicable laws; filling demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat or power; proprietors or operators or smelting plants; engraving, plating and plastic lamination establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishment for planning or surfacing or recutting of lumber, and saw mille under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning on dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and batters, beauty parlors, barber shops; massage clinics, sauna, Turkish and Swedish baths, slandering and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers; smiths, and house or sign painters printers, bookbinders, lighograpners; publishers except those engaged in the publication or printing of any newspaper, magazine, review of bulleting which appears at regular intervals with fixed prices for subscription at regular intervals with fixed prices for subscription and sale and which is nit devoted principally to the publication of advertisements; business agents, private detective or watchman agencies commercial and immigration brokers, and cinematographic film owners, lessors and distributors.
( r ). Corporation includes partnerships, no matter how created or organized, joint-stocks companies, joint accounts (Icuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of under taking construction projects or engaging in petroleum, coal, geothermal, and other energy operations, pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships 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.
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The term “resident foreign” when applied to a corporation means a “foreign” corporation not otherwise organized under the Law of the Philippines but engaged in trade or business within the Philippines;
( s ). Countryside and Barangay Business Enterprises refers to any business entity, association, or cooperative registered under the provisions of Republic Act numbered Sixty eight hundred etc (R.A. 6810), otherwise known as “Magna Carta for countryside and Barangay Business Enterprises (Kalakalan 20);
( t ). Dealer means one whose business is to buy and sell merchandise, good, 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;
( u ). Distillers of spirits comprises all who distill spirituous Liquors by original and continuous distillation from mash, wort, sap, syrup through continuous closed vessels and pipes until the manufacture thereof is complete.
( v ). Franchise is a right or a privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security, and safety;
( w ). Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually of 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 return, excise tax, and value-added tax (VAT);
( y ). Hotels includes any house or building or portion thereof in which any persons may be regularly harbored or received as transient or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests therein.
( z ). Importer means any person who brings articles, goods, weres or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax free articles, brought or imported into the Philippines, by person entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private person or entities, the purchaser or recipient shall be considered the importer thereof.
( aa ). Independent wholesaler means a person other than a manufacturer, producer or importer, who buys commodities for resale to persons other than the end-users regardless of the quantity of the transaction.
( bb ). Leading Investor includes all persons who make a practice of lending money for themselves or others at interest.
( dd )Manufacturer includes every person who by physical or chemical process, alters the exterior Lecture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put it in original condition, or who by any such 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 materials or manufactured or partially manufactured products with other materials or products of the same or different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put, and who in addition alters such raw material or manufactured or partially manufactured products or combines the same to produced such finished products for the purpose of their sale or distribution to others and not for his own use of consumption;
( ee ). Marginal Farmer or Fisherman refers to an 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;
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( ff ). Money shop is an extension service unit of a banking institution unit usually operating in public markets with authority to accept money for deposits and extend short-term loans for specific purposes.
( gg ). Motel includes any house or building or portion thereof, in which any person or persons may be regularly harbored or received as transients or guests and which is provided with a common enclosed garage or individually enclosed garages where such transients or guests may park their motor vehicles.
( hh ). Motorcab a cab attached to a motorcycle usually at the right side or a motorcycle with passenger cab.
( ii ). Motorized Tricycle a motorcycle fittled with a single wheeled cab operated to render transport services to the general public for a fee.
( jj ). Motors vehicle means any vehicle propelled by any power other than muscular power using the public roads but excluding road rollers, trolley cars, street sweepers, sprinkles, lawn mowers, bulldozers, graders, fort-lifts, amphibian trucks and cranes if not used on public roads, vehicles which run
Only on rails or trucks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes;
( kk ). Municipal waters includes not only streams, lakes and tidal waves within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the bounder lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities;
( ll ). Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establish mentor undertaking;
( mm ). Pawnprokers includes every person engaged in grating loans on deposits oe pledges of personal property on the condition of returning the same at stipulated prices; displaying at his place of business their guilt or yellow balls of exhibiting a sign or money to loan on personal property or deposit or pledge;
( nn ). Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale dealer or retail dealer as provided in this title;
( oo ). Pedicab three wheeled passenger vehicle which the driver propels by peddling and usually with the cab attached to the main cycle at the right side;
( pp ). Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;
( qq ). Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part time dealer in real estate or as an owner of rented property or properties rented of offered to rent for a aggregate amount of one thousand person or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of one thousand pesos or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and Sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition.
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(rr). Rectifier Comprises every person who rectifies, purities, or refines distilled spirits or wined by any process other than by original and continuous distillation from mash, wort, wash, sap, or until the manufacture thereof is complete, Every wholesale or retail liquor dealer who has in his possession any still or mash tub. Or who keeps any other apparatus for the purpose of distilling spirits. Or in any manner refining distilled spirits, or rectifying.
(ss). Repacked of wines or distilled spirits includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesale.
(tt). Residents refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality, In the absence of such law, juridical persons are residence of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation;
(uu). Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers.
(vv). Retail Means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold:
(xx). Vessel includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as means of transportation water;
(yy). Wharfage Means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharge by vessel;
(zz) Wholesale Means a sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction.
Section 1B.02 Words and Phrases not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A 7160 otherwise known as the local Government Code of 1991.
Section 1B.03 Rules of construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provision or when applied they would lead to absurd or highly improbable results.
a. General Rule All words and phrases shall be constructed and understood according to the common and approved 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 the Code importing the masculine gender shall extent to month male and female. Every word importing the singular number shall extent and apply to several persons on things as will; one person or thing as well.
c. Reasonable Time In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act.
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d. Computation of Time The time within which an act is to be done as provided in this code, or in any rules or regulation issued pursuant to the provision thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be exclude in the computation and the day following shall be consideration the last day.
e. References All references to chapters, articles, or sections are to the chapters. Articles or Sections in this unless otherwise specified.
f. Conflicting Provisions of Chapters If the Provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein.
g. Conflicting Provisions of Sections If the provisions of the different sections in the same article conflict with each other, the provisions of the section which is the last in point of sequence shall prevail.
CHAPTER II MUNICIPAL TAXES AND OTHER IMPOSITIONS
ARTICLE A – Business Taxes
Section 2A.01 Imposition of Tax. There is hereby levied on the article at rates prescribe, therefore the tax is payable for every distinct establishment and one line of business or activity does not become exempt by being conducted with from other business or activity for which a tax has been paid.
1. Tax on Business
a) On manufacturers, assemblers, repackers, processors, borrowers, distilled Spirits, and wine or manufacturers of any article of commerce of whatever kind or nature inaccordance with the following schedule;
Gross Sale/Receipts For the Amount of Tax
Preceding Calendar Year Per Annum
Less than Php 10,000.00 Php 165.00 181.50
10,000.00 or more but Php 220.00 242.00
Less than 15,000.00
15,000.00 or more but Php 302.00 335.00
Less than 20,000.00
20,000.00 or more buy Php 440.00 484.00
Less than 30,000.00
30,000.00 or more but Php 660.00 726.00
Less than 40,000.00
40,000.00 or more but Php 925.00 1,017.50
Less than 50,000.00
30,000.00 or more but Php 1,320.00 1,452.00
75,000.00 or more but Php 1,650.00 1,815.00
Less than 100,000.00
100,000.00 or more but Php 2,200.00 2,420.00
Less than 150,000.00
150,000.00 or more but Php 2,750.00 3,025.00
Less than 200,000.00
200,000.00 or more but Php 3,850.00 4,235.00
Less than 300,000.00
-8-
300,000.00 or more but Php 5,500.00 6,050.00
Less than 500,000.00
500,000.00 or more but Php 8,000.00 8,800.00
Less 750,000.00
750,000.00 or more but Php 10,000.00 11,000.00
Less than 1,000,000.00
1,000,000.00 or more but Php 13,750.00 15,125.00
Less than 2,000,000.00
2,000,000.00 or more but Php 16,500.00 18,150.00
Less than 3,000,000.00
3,000,000.00 or more but Php 19,800.00 21,780.00
Less than 4,000,000.00
4,000,000.00 or more but Php 23,000.00 25,410.00
Less than 5,000,000.00
5,000,000.00 or more but Php 24,375.00 26,812.50
Less than 6,000,000.00
6,500,000.00 or more at a rate not exceeding thirty seven and a
Half percent (37 1/2%) of one percent 1%)
The preceding rates shall apply to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distiller, rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of any articles of commerce of whatever kind or nature. Export sales are subject to tax rates under paragraph (cl of this article)
b) On wholesalers distributors or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule;
Gross Sales Receipts Amount of tax
For the Preceding Per Annum
Calendar Year
Less than 1,000.00 Php 18.00 20.00
1,000.00 or more but
Less than 2,000.00 Php 13.00 15.00
2,000.00 or more but
Less than 3,000.00 Php 50.00 55.00
3,000.00 or more but
Less than 4,000.00 Php 72.00 80.00
4,000.00 or more but
Less than 5,000.00 Php 100.00 110.00
5,000.00 or more but
Less than 6,000.00 Php 1,121.00 135.00
6,000.00 or more but
Less than 7,000.00 Php 143.00 158.00
7,000.00 or more but
Less than 8,000.00 Php 165.00 182.00
8,000.00 or more but
Less than10, 000.00 Php 187.00 206.00
10,000.00 or more
Less than 15,000.00 Php 220.00 242.00
15,000.00 or more but
Less than20, 000.00 Php 275.00 303.00
20,000.00 or more but
Less than 30,000.00 Php 330.00 363.00
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30,000.00 or more but
Less than 40,000.00 Php 440.00
40,000.00 or more but
Less than 50,000.00 Php 660.00
50,000.00 or more but
Less than 75,000.00 Php 990.00
75,000.00 or more but
Less than 100,000.00 Php 1,320.00
100,000.00 or more but
Less than 150,000.00 Php 1,870.00
150,000.00 or more but
Less than 200,000.00 Php 2,420.00
200,000.00 or more but
Less than 300,000.00 Php 3,300.00
300,000.00 or more but
Less than500, 000.00 Php 4,400.00
500,000.00 or more
Less than 750,000.00 Php 6,600.00
750,000.00 or more but
Less than1, 000, 000.00 Php 8,000.00
1, 000, 000.00 or more but
Less than 2, 000, 000.00 Php 10,000.00
2, 000, 000.00 or more at a rate not exceeding fifty percent (50%) of one (1%)
The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers’ herein provided for.
c) All exporters, and all manufacturers, millers producers wholesalers, distributors, dealers or retailers or essential commodities enumerated here under at a name not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this section:
1) Rice Corn
2) Wheat of cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in htier original state or not;
3) Cooking oil and cooking gas;
4) Laundry soap, Detergents, and medicine;
5) Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs;
6) Poultry feeds and other animal feeds
7) School supplies; and
8) Cement
For purposes of this provision, 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 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 exclude from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribe under bars (a) (b) and (d) of this article
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d) On Retailers,
Gross Sales/Receipts Rates of tax
For the Preceding Year Per Annum
30,000.00 Above but not
More than 400,000.00 2%
More than Php 400,000.00 1%
Barangays shall have the exclusive power to levy taxes on store whose gross sales or receipts of the preceding calendar year thirty thousand pesos (Php 30,000.00) or less, subject to existing laws and regulations.
a. On Contractors and other independent contractors, and business establishment principally rendering or offering and rendering services such as those mentioned below;
Accounting services
Advertising agencies
Arrester services
Assaying laboratories
Barber Shops
Battery charging shops
Beauty Parlors
Belt and buckle Shop
Blacksmith
Booking offices or local exchange (exempt imported films)
Breeding of gamecocks and other sporting animals belonging to others
Brokerage
Business agent and other independent contractors (juridical, or natural) not included among those subject to the occupation tax under section 12 of the local tax code and whose activity consists essential in the sale of all kinds of services for a fee.
Business management services
Carpentry Shops
Cinematographic film owners, lessons or distributors, video tape coverage
Collecting agencies
Commercial or immigration brokers
Construction and/or repair shops of motor vehicles, motorcycle for hire, bicycle and/or tricycles.
Delivery services
Drafting and architectural services
Dyeing establishments
Employment agencies
Escort services
Funeral Parlors
Furniture repair Shops
Garage
General engineering, general building and specialty contractors, filling, demolition and contractors
Goldsmiths and silversmiths
House and/or sign painters
Ice and cold storage
Indenter or indent services
Janitorial Services
Judo-Karate schools
Key smiths
Lathe machine shops
Laundry shops
Legal and other professional services
Lumberyards
Massage or therapeutic clinic
Mateograhy Services
Medical and Dental Clinic
Milling Services
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Mining
Painting shop
Parking lots
Pedicab operators or proprietors
Perma Press establishments
Person engaged in the installation of water system, gas or electric lights, heat or power, should & light system
Plastic lamination, photo static, white/blue printing, recopying or duplicating services
Photographic studio
Private hospitals
Promotional Services
Proprietors or operators of smelting plants, engraving plants and plating establishments
Public ferries
Public warehouses or bodegas
Purchasing agencies
Recapping plant
Recopying and duplicating services like Xerox copying, mimeographing and typing services rental of equipments, furniture, bicycle, vehicles skates, tractors and other agricultural implements
Repair of welding Shops
Repair services for household appliances, typewriters, etc.
Roasting Pigs, fowls and sold for retail
Sawmills under contract to saw or cut logs belonging to others; chainsaw operators or proprietors
Sculptor shop
Service stations
Shipyards for repairing ship for others
Shoe repair shop
Shops for planning surfacing or recutting of lumber
Shop for sharing animals
Slandering or body building saloons
Staples
Stevedoring Services
Tailor or Dress Shop
Tinsmiths
Transportation terminals not owned by bus operators
Upholstery Shops
Vaccinator Shops
Vacational schools including driving and IBM schools
Vulcanizing Shop
Warehousing, forwarding services or translating stations
Watch repair center shop
All other contractors and service establishments
With Gross Sales/Receipts Amount of Tax
For the preceding Calendar Year Per Annum
Less than 5,000.00 Php 27.50
5,000.00 or more but
Less than 10,000.00 Php 61.60
10,000.00 or more but
Less than 15,000.00 Php 104.50
15,000.00 or more but
Less than 20,000.00 Php 165.00
20,000.00 or more but
Less than 30,000.00 Php 275.00
30,000.00 or more but
Less than 40,000.00 Php 385.00
40,000.00 or more but
Less than 50,000.00 Php 550.00
50,000.00 or more but
Less than 75,000.00 Php 880.00
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75,000.00 or more but
Less than 100,000.00 Php 61.60
100,000.00 or more but
Less than 150,000.00 Php 104.50
150,000.00 or more but
Less than 200,000.00 Php 165.00
200,000.00 or more but
Less than 250,000.00 Php 275.00
250,000.00 or more but
Less than 300,000.00 Php 385.00
300,000.00 or more but
Less than 400,000.00 Php 550.00
400,000.00 or more but
Less than 500,000.00 Php 880.00
500,000.00 or more
Less than 750,000.00 Php 6,600.00
750,000.00 or more but
Less than1, 000, 000.00 Php 8,000.00
1, 000, 000.00 or more but
Less than 2, 000, 000.00 Php 10,000.00
2, 000, 000.00 or more at a rate not exceeding fifty percent (50%) of one (1%)
Should a contractor mentioned in this subsection undertake to furnish the materials and labor for construction work, the constructions for such materials and labor shall be deducted from his gross receipt for the purpose of determining the tax due from him.
1. On banks and other financial institutions, such as non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, Insurance companies stock market, stock brokers and dealers in securities and foreign exchange, at rate not exceeding fifty percent (50%) of one (1%) on the gross receipts of the preceding calendar year derived from interest, commission and discounts from landing activities, income from financial leasing, dividends, rentals on property and profit from exchange of sale property, insurance premium.
g) On peddlers engaged in the sale of any merchandise or article of commerce, at a rate fifty pesos (Php 50.00) annually.
h) On any businesses at the rate of two-percent (2%) of gross sales or receipt of the preceding calendar year but not less than the amount indicate in the following schedule;
h1) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda, fountain bars, carenderias or food caterers.
Minimum Tax
Per Annum
a) Café and Cafeteria Php 200.00
b) Ice Cream and other refreshment
Parlors and soda fountain bars Php 300.00
c) Carinderias Php 500.00
d) Restaurants Php 1,000.00
e) Food Caterers Php 1,500.00
h2) On private-owned public markets Php 1,000.00
h3) on real estate-dealers Subdivision operators,
And lessors of real estate Php 500.00
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h4) on private cemeteries and memorial Park Php 2,000.00
h5) on boarding houses Php 200.00
h6) on the business of dealers and retailers of
Fermented liquors distilled spirits, wines and tuba
a) Dealers/Distributors/Retailers of
a.a) Imported wines Php 2,000.00
b.b) Domestic wines Php 1,000.00
c.c) Fermented Liquors/beer Php 1,000.00
d.d) Tuba and like Php 200.00
h7) On tobacco dealers
Retail Leaf tobacco dealers Php 100.00
Wholesale leaf tobacco dealers Php 150.00
Retail manufactured tobacco dealers ( cigars & Cigarettes) Php 300.00
h8) on amusement Places
Day and night club Php 10,000.00
Day Club and night club Php 6,864.00
Cocktail lounge or bar Php 2,845.00
Cabarets or dance hall Php 2,000.00
Bathhouse or swimming pool, resort and similar places Php 300.00
Skating rink Php 500.00
Billiard and pool hall (first table 150 for every additional
Table 48) Php 150.00
Shooting gallery and other
Contrivances for recreation Php 200.00
Vaudevilles and Show Php 100.00
Boxing Contest Php 500.00
Race track Php 4,000.00
Travelling Video Show Php 600.00
h9) on amusement devices:
Operators f jukebox machines Php 100.00
Sing a long Php 400.00
h10) On common carriers
Motorized Tricycle Php 600.00
Motorized bancas, watercraft or pump boat Php 400.00
Pedicabs Php 200.00
h11) on Golf links Php 6,000.00
Section 2A.02 Time of Payment. Unless specifically provided in the article. The tax imposed in this article shall accrue on the first day of January of each year as regards subject then liable therefore and the same may be paid in quarterly installments within the first twenty (20) days of January and to each subsequent quarter unless extended by the Sangguniang Bayan for justifiable reasons but only for a period not exceeding six (6) months.
The tax must be paid to the municipal Treasurer before any business or activity herein specified can be lawfully begun and pursued and the tax shall be reckoned, the tax shall not be exacted for a period longer than the current quarter and the business, trade of unexpired quarter or quarter shall be made.
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Section 2A.03 Surcharge for late payment. Failure to pay the tax prescribed in this article within the time required shall subject the taxpayer to surcharge of twenty five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax is due.
Section 2A.04 Interest on unpaid tax. In addition to the surcharge imposed herein, there shall be imposed o interst of two (2%) percent per month on the unpaid tax including surcharges the date it is due until It is fully paid but in no cases shall the total interest exceed thirty six (36) months.
Section 2A.05 Administrative Provision.
a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this article, in this article, in this Municipality-Shall first obtain a Mayor’s Permit and pay the corresponding fees and the business tax imposed under this article
The tax for a newly started business shall be one-tenth of one percent (1%) of the capital investment for the first year or one-fourth of one percent (1/4 of 1/10 of 1%) for the initial quarter.
In the succeeding calendar year, regardless of when the business starts the tax shall be based on the gross sales and/or receipts of the preceding calendar year or any fraction thereof, or as provided in the pertinent schedule.
b) Issuance and posting of official receipt. The Municipal Treasurer shall issue an official receipt shall not relieve the tax payer from any requirement imposed by the different departments of this municipality.
Every person issued on official receipt for the conduct of business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer or their duly authorized representative.
c) Invoices or receipts. All person subject to the graduated taxes on business, shall, for each sale or transfer of merchandise or goods or per services rendered valued at five pesos (Php 5.00) or more at any one time prepare and issue sales or commercial invoices or receipts serially numbered in duplicate showing among others their names or style if any and business address. The original of each sales invoices or receipts shall be issued to the purchaser or customer and the duplicate to keep and preserved by the person subject to the said tax in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination internal revenue taxes shall be sufficient for the purpose of this code.
d) Sworn statement of gross receipts or sales, Operators of business subject to the graduated fixed taxes shall submit a sworn statement of the capital investment before the start of their business operation and upon application for a Mayor’s Permit to operate the business upon payment of the tax levied in this article, any person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall submit a sworn statements of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipt or submit fraudulent statements, for whatever reason, including among others that he failed to provide himself with books, records, and/or subsidiaries for his business. The Municipal Treasurer or his authorized representative may verify or assess the gross sales or receipts of the tax payer under the best available evidence upon which the tax
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Maybe based. In case where a person conducts or operates two (2) or more of the business enumerated in this Article which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related business.
e) Retirement of Business. If the business or undertaking is terminated, The official receipt issued for the payment of the payment of the business tax therefore shall be surrendered to the Municipal Treasurer and a sworn statement of the gross sales and/or receipts of the current year or quarter shall be submitted to the Municipal Treasurer within thirty (30) days following the closure, if the tax paid during the year be less than the tax due on said year’s sales or receipts of the current year, the defference shall be paid before the Municipal Treasurer issued the corresponding Certificate of retirement upon payment of fees required in this code.
f) Issuance of certification. The Municipal Treasurer may upon presentation satisfactory proof that the original official receipt has been lost, stolen or destroyed, issued a certificate of the official receipt issued upon payment of fee as provided on this code.
g) Transfer of business to other location. Any business for which municipal tax has been paid by the person conducting, it may be transferred and continue in any other place within the territorial limits of the municipality without the payment of the tax during the period for which the payment of the tax was made.
h) Death of licensee. When any individual paying a business tax dies and the business is continued by a person interested in his estate, an additional payment shall be required for the residue of the term for which the tax was paid.
Section 2A.06 Penalty. Any violation of the provision of this article shall be punished by a fine of not less than Five Hundred (Php 500.00) pesos but not exceeding One Thousand (Php. 1,000.00) pesos or imprisonment of not less than One (1) month but not exceeding six (6) months or both at the discretion of the court.
ARTICLE B – COMMUNITY TAX
Section 2B.01 – Imposition of Tax
a) Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on wage or salary basis for at least thirty (30) consecutive working 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 (Php 1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of five pesos (Php. 5.00) and an annual additional tax of one Pesos (Php 1.00) for every One Thousand Pesos (Php 1,000.00) of income regardless of whatever from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (Php 5,000.00).
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.
b) 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 Peso (Php 500.00) and an annual additional tax, which, in no case, shall exceed Ten Thousand Pesos (Php 10,000.00) in accordance with the following schedule;
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1) For every Five Thousand pesos (Php. 5,000.00) worth of real property in the Philippines owned by it during the preceding year based on valuation or assessed value used for the payment of the real property tax under existing laws, found in the assessment rolls of this city or municipality where the real property is situated two pesos (Php 2.00) and
2) For every Five thousand peso (Php 5,000.00) or gross receipts or earnings derived by it from its business in the Philippines during the preceding year – two pesos (Php2.00).
The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
Section 2B.02 Exemptions. The following are exempt from the payment of community tax;
1) Diplomatic and consular presentative; and
2) Transient visitors when their stay in the Philippines does not exceed three (3) months.
Section 2B.03 Time and Manner of Payment. Penalties for Delinquency.
a) The community tax shall accure on the first (1st) day of January of each year which shall be paid later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise losses 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 or exemption on or before the last day of March he shall have twenty (20) days to pay the community tax without becoming diligent.
Person who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax 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. Corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax for that year.
If the tax is not paid within the time prescribe above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.
Section 2B.04 Place of Payment.
a) The Community Tax shall be paid to the Municipal Treasurer.
b) The Municipal Treasurer may deputize Barangay Treasurers in this Municipality to collect the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who are competent and properly bonded in accordance with applicable law;
c) The additional community tax of any person anural or juridical based on saled or gross receipts of branch, sales office or warehouse located in this Municipality shall likewise be paid to the Municipal Treasurer;
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d) No person residing in this Municipality shall pay his community tax to other cities or municipalities. Any person, natural or Juridical, who pays community tax to any other city or Municipality shall remain liable to pay such tax this Municipality;
e) It shall be unlawful for any city or municipal treasurer or their representatives to collect or accept payment of community tax from residents of this municipality or juridical persons whose principal office is located in this Municipality;
Section 2B.05 Administrative Provisions.
a) 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 pesos (Php 1.00)
b) When and individual subject to the community tax acknowledge any document before a notary public, takes the oath of office upon election or appointment to any position in the government service: receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts any official business; or receives any salary or wage from any person or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate.
The Presentation of community tax certificate shall not be required in connection with the registration of voter.
c) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, received 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.
d) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice.
e) Acquisition of Community Tax Certificates; Distribution of Proceeds.
1) The Municipal Treasurer shall secure thru proper requisition, duly approve by the Municipal Mayor, the Community Tax Certificates from the Bureau of Internal Revenue thru the Provincial Treasurer accordance with the prescribed regulations. The Treasurer shall see to it that sufficient stocks of Tax Certificates are always available in his custody.
2) The proceeds of the tax shall accrue to the general funds of this Municipality and Barangays except thereof which shall accrue to the general fund of the National Government to cover the cost of printing and distribution of the form and other related expenses. The Municipal Treasurer shall remit to the national treasurer the said share of the national government in the proceeds of tax within ten (10) days after the end of each quarter.
3) The proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipal, However, the proceeds of the community tax collected through the barangay treasurer shall be apportioned as follows;
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1) Fifty percent (50%) shall accrue to the general fund of this Municipality;
2) Fifty percent (50%) shall accrue to the barangay where the tax is collected.
f) Every taxpayer paying the Community Tax shall be required be required to submit a sworn statement declaring the information required in the preparation and issuance of the Community Tax Certificate to the Municipal Treasurer who shall keep a special file therefor.
g) The Municipal Treasurer may continue to use the unissued Residence Certificates, VIR form 9.01 still in his possession, until the same are exhausted and/or pending receipt of the new Community Tax Certificates. For this purpose, he shall superimpose or clearly mark on the face of the certificate the words “Community Tax Certificate” and the maximum amount of additional tax payable by individual and corporate taxpayers shall be changed from Php 3,000.00 to Php 5,000.00 and from Php 6,000.00 to Php 10,000.00, respectively.
c) Violation of any provision of this Ordinances or the fraudulent use of the Community Tax Certificate herein provided shall be punishable of a fine of not less than One Thousand Pesos (Php 1,000.00) not more than Five Thousand pesos (Php 5,000.00), or imprisonment of not less than one (1) month not more than six (6) months, or both, at the discretion of the court.
d) The Municipal Treasurer shall keep and maintain in his office a special file of all sworn statement required under paragraph (a) of this Section.
ARTICLE C. TAX ON ADVERTISEMENTS
Section 20.01 Imposition of Tax. There is hereby levied a tax on billboards, signboards, or advertisements at the rates prescribed hereunder;
Amount of Tax Per Annum
a) Billboards or signboards for advertisement of a
Business, per square meter or transaction thereof:
Single Face Php 4.00
Double face Php 48.04
b) Billboards or signboards for advertisements for
Professionals per square meter or fraction thereof Php 18.48
c) Billboards, signs or advertisements for business
Or profession painted on any building or structure
Or otherwise separated or detached there from, per
Square meter or faction thereof Php 21.60
d) Advertisements for business or profession by
Means of slides in movies payable by owners
Of movie houses Php 240.00
e) In addition to the taxed provided above under
Item (a) to (e) inclusive, for the use of electric
Or neon lights in billboards, per square meter
or fraction thereof. Php 17.15
f) Mass display of signs:
From 100 to 250. Display signs Php 300.00
From 250 to 500 Display signs Php 450.00
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From 501 to 750 display signs Php 550.00
From 751 to 1,000 displays sign Php 700.00
From 1,001 or more display signs Php 1,500.00
g) Advertisements by means of vehicle;
Balloons, Kites, etc
Per day Fraction thereof Php 68.65
Per week, or fraction thereof Php 95.05
Per month, or fraction thereof Php 137.30
Section 20.02 Examption Signs, signboards, billboards of advertisement displayed at the place where the profession or business advertised is conducted shall be exempt from the payment of the taxes imposed under this article.
Section20.03 Time of Payment. The tax imposed in this article shall be paid to the Municipal Treasurer before the advertisement, signboards or billboard is displayed and within the first twenty (20) days of January each year and of each subsequent quarter.
Section 20.04 Surcharge for late payment. Failure to pay the tax prescribed in this article within the time required shall subject the taxpayer to as surcharge of twenty five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax.
Section 20.05 Interest on unpaid Tax. In addition to the surcharge imposed herein, ther shall be impose an interst of two (2%) percent per month upon amount from the due date unitl the tax is fully paid but in no case shall the total interest thereof exceeds thirty six (36) month.
If an extension of time for the payment of the tax due has been granted and the amount is not pad in full prior the expiration of the extension, the interest above-mention shall be collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 20.06 Administrative Provisions. Any person desiring to display sign, signboards, billboards or advertisements shall file a written application on the required forms and submit the necessary plans and description of the advertisements, sign, and signboard to the Municipal Mayor. The permit issued by the Municipal Mayor shall present to the Municipal Treasurer who shall collect the tax before advertisement, sign, and signboard or billboard is displayed.
Section 20.07 Penalty. Any violation of the provision of this article shall be punished by a fine of not less than five hundred (Php 500.00) pesos but not exceeding One thousand (1,000.00) pesos or imprisonment of not less than One (1) moth exceeding six (6) months, or both in discretion of the court.
CHAPTER III – PERMITS AND REGULATORY FEES
Article A. Mayors Permit Fee on Business
Section 3A.01 Imposition of Fee. There shall be collected an annual fee at the rate of ten (10%) percent of the annual tax due but not less than the rates provided hereunder for the issuance of a Mayor’s Permit for every business trade or activity that a person shall conduct within this municipality but in no case shall it exceed One thousand Pesos (1,000.00).
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a) On businesses subject to Amount Fee
graduated fixed taxes Per Annum
1) Manufacturers, assemblers repackers, processors etc.,
1.1 Bagoong, salted fish or dried fish Php 75.00
1.2 Bakery:
a) Mechanized Php 75.00
b) Manual with ord. oven Php 50.00
1.3 Bed and Mattresses:
a) Mechanized Php 100.00
b) Manual Php 50.00
1.4 Bottles/Bottling Plant Php 100.00
1.5 Boxes Php 50.00
1.6 Candles Php 50.00
1.7 Canned Goods Php 100.00
1.8 Clothes and Garments Php 100.00
1.9 Coconut Oil:
a) with more than 5 expellers Php 100.00
b) with less than 5 expellers Php 50.00
1.10 Confectionary and candies Php 60.00
1.11 Concrete and hollow blocks Php 60.00
1.12 Copra Meal Php 100.00
1.13 Edible and vegetable Php 100.00
1.14 Galvanized iron sheet and aluminum containers Php 100.00
1.15 Home Industries and Furniture Php 100.00
1.16 Ice, ice Cream and Frozen delights Php 50.00
1.17 Soap and cosmetics Php 50.00
1.18 Steel and Iron products Php 50.00
1.19 Repacked Php 50.00
1.20 Rectifiers, brewers and distillers Php 100.00 1.21 Wines. Liquors and distilled Spirits compound Php 100.00
1.22 Other Manufacturers, assemblers,
Repackers and processors not mentioned above Php 50.00
2) On retailers, dealers, whole sealers and distributors:
2.1 Agricultural products Php 50.00
2.2 Auto parts Php 50.00
2.3 Drugs and Cosmetics Php 100.00
2.4 Dry Goods, Clothes and Textiles Php 30.00 2.5 General Merchandised:
a) Sari-sari (Barangays) Php 200.00 200.00
b) Sari-sari (Barangays) Php 20.00 200.00
c) Sari-sari (Poblacion) Php 30.00 300.00
2.6 Glass Wares Php 50.00
2.7 Groceries Php 50.00
2.8 Jewelries Php 50.00
2.9 Lumber/wood and construction materials
a) All kinds Php 100.00
b) Coco Lumber Php 50.00
c) Bamboos and its products and nipa shingle Php 25.00
2.10 Lubricating oils and oil Products Php 50.00
2.11 Liquefied Petroleum Gas (LPG) Php 50.00
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2.12 Kerosene, Diesel and gasoline with filling station per pump
a) Avialation Gasoline Php 100.00
b) Special Gasoline Php 75.00
c) Regular Gasoline Php 50.00
d) Diesel Php 50.00
e) Kerosene Php 50.00
2.13 Without filling station or pump:
a) Gasoline/Diesel Php 50.00
b) Kerosene Php 25.00
2.14 Vendors, buyers and dealers:
a) Chickens, fowls and eggs Php 20.00
b) Fish vendors (with fixed Stall) Php 20.00
c) Fish Vendors (ambulant) Php 20.00
d) Fruits, spices and vegetable Php 20.00
e) Hogs Php 20.00
f) Large cattle and other livestock Php 50.00
g) Meat, Fresh and preserved Php 30.00
h) Plants and flowers Php 30.00
2.14 Other retailers, wholesaler’s dealers and
Distributors not mentioned above Php 25.00
3) On exporters
4) One essential commodities the permit fees on the business of manufacturing, producing, importing, wholesaling and retailing of essential commodities not specified above shall be one-half (1/2) of the rates prescribe in this article
5) On rice and corn:
5.1 Play, corn and other grains Php 100.00
5.2 Rice and corn wholesaler Php 100.00
5.3 Rice and corn retailers Php 50.00
6) On cafes, cafeterias and other cafeterias
6.1 Cafes and cafeterias Php 40.00
6.2 Ice Cream and other refreshment parlors Php 50.00
6.3 Carinderies and food cateres Php 60.00
6.4 Restaurants Php 100.00
6.5 Soda Fountain bars Php 50.00
6.6 Food stands for puto, popcorn peanut and other cook foods Php 30.00
6.7 Gulaman, buko and Juice Stands Php 25.00
7) On contractors and service establishments
7.1 Accounting Services Php 100.00
7.2 Advertising Agencies Php 50.00
7.3 Arrestre Services Php 30.00
7.4 Assaying laboratories Php 25.00
7.5 Barber Shops;
a) with three chairs of less Php 100.00
b) with more than three chairs Php 200.00
c) Roving/ambulant barbers Php 100.00
d) Double the fees in (a) and (b) for air conditioned shop Php 75.00
7.6 Battery charging shop Php 20.00
7.7 Beauty Parlors Php 25.00
a) with equipments Php 50.00
b) Manual Php 50.00
c) Travelling Beautician Php 30.00
7.8 Belt and Buckle shops Php 30.00
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7.9 Blacksmiths:
a) Manual Php 30.00
b) Mechanized Php 50.00
7.10 Booking Office for film exchange Php 100.00
7.11 Breeding Gamecock Php 50.00
7.12 Breeding of race horses Php 100.00
7.13 Brokerage Php 100.00
7.14 Business Agent Php 50.00
7.15 Business Management Services Php 100.00
7.16 Carpentry Shops Php 100.00
7.17 Cinematographic film owners, lesser
Or distributors, video tape coverage service Php 100.00
7.18 Collecting agencies Php 100.00
7.19 Commercial or immigration brokers Php 100.00
7.20 Construction and/or repair shop;
a) Motor vehicles body building Php 200.00
b) Bicycles and Tricycles Php 50.00
c) Animal Drawn Carts Php 25.00
7.21 Drafting and architectural Service Php 100.00
7.22 Dyeing establishment Php 50.00
7.23 Employment Agencies Php 100.00
7.24 Escort Services Php 100.00
7.25 Funeral Services Parlors Php 100.00
7.26 Furniture’s repair Shops Php 50.00
7.27 Garages
7.28 General engineering, general Building and Specialty contractors, filling, Demolition, Salvage work and transfer or relocation Php 200.00
7.29 Goldsmiths and Silversmiths Php 50.00
7.30 Hemp grading establishment Php 100.00
7.31 House and/or sign painters Php 50.00
7.32 Ice and cold Storage Php 50.00
7.33 Indenter or Indent Services Php 100.00
7.34 Janitorial Services Php 100.00
7.35 Judo Karate Schools Php 100.00
7.36 Key Smith Php 25.00
7.37 Lathe Machine Shop Php 30.00
7.38 Laundry Shop
a) Manual Php 25.00
b) Steam Php 100.00
7.39 Legal and other professional Services Php 50.00
7.40 Lumber yards Php 200.00
7.41 Massage and Therapeutic Clinic Php 100.00
7.42 Meteogrpahy Services Php 100.00
7.43 Medical and Dental Clinic Php 75.00
7.44 Messengerial Services Php 50.00
7.45 Milling Services Php 50.00
7.46 Mining Services Php 50.00
7.47 Painting Shop Php 50.00
7.48 Parking lots;
a) One hectare or less Php 100.00
b)More than one hectare Php 200.00
7.49 Pedicab Operators or Proprietors Php 100.00
7.50 Perma Press- Per Unit Php 20.00
7.51 Persons engaged in the installation/ distribution of
a) Water System Php 100.00
b) Gas or bio-gas system Php 50.00
c) Electric light, heat and power;
c.1 Installation Php 100.00
c.2 Distribution: Capacity in Kilowatts
Less than 10,000 kilowatts Php 50.00
10,000 or more but less than 20.000 Php 100.00
20,00 or more but less than 50,000 Php 200.00
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50,000 or more but less than 100,000 Php 500.00
For every 50,000 or more fraction
Thereof n excess of 100,00 up to 1,000,000 Php 300.00
For every 50,000 or fraction
Thereof in excess of 1,000,000 Php 200.00
d) Sound System Services Php 30.00
e) Ordinary Sound and light System Php 50.00
f) Stereo-Quadrosonic Sounds and Disco Light Php 150.00
7.52 Photographic Studios:
a) with gallery and photo enlarger Php 100.00
b) With gallery without photo enlarger Php 50.00
c) Developing Center Php 50.00
d) Roving Photographer Php 30.00
7.53 Photo static white and blue printing Php 100.00
7.54 Plastic Lamination Php 50.00
7.55 Private Hospital Php 200.00
7.56 Promotional Services Php 50.00
7.57 Proprietors or operators of heavy equipment for hire Php 100.00
7.58 Proprietors of smelting Plants Php 100.00
7.59 Proprietors of engraving and plating plants Php 50.00
7.60 Public Ferries Php 100.00
7.61 Public warehouse and bodegas Php 100.00
7.62 Purchasing Agencies Php 100.00
7.63 Recapping Plants Php 50.00
7.64 Recopying and duplicating Services
a) Xerox copying Php 50.00
b) Mimographing and typing Services Php 50.00
c) Scanner Php 100.00
7.65 Renting of equipments
a) Office equipments and furniture’s Php 40.00
b) Bicycles, Tricycles and skates Php 40.00
c) Trucks and automobile Php 100.00
d) Heavy equipments and tools Php 100.00
e) Agricultural implements and tools Php 50.00
f) Diving, Skying and other athletic equipment Php 50.00
7.66 Repair Shops for motor vehicles and engines
a) With shop area of 500 sq. meter or more than 1,000,000
b) With Shop area of 500.00 sq meter or more but less
Than 1,000 sq. meters Php 75.00
c) With Shop area of less than 500 sq. meter Php 30.00
d) Welding Shop:
d.1) electric welding Php 200.00
d.2) Acetylene welding Php 30.00
d.3) Soldering Php 30.00
7.67 Repair Services:
a) Electronic equipments Php 50.00
b) Household Appliances Php 50.00
c) Radios and amplifiers Php 50.00
7.68 Roasting of Pigs and fowls Php 20.00
7.69 Sawmills:
a) Fixed establishments Php 100.00
b) Chainsaw Operators per unit:
b.1) with blade of more than 24 inches Php 200.00
b.2) with blade of more than 12 inches
but less than 24 inches Php 100.00
b.3) with blade of 12 inches or less Php 60.00
7.70 Sculpture Shop Php 100.00
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7.71 Service Stations
(Washing. Greasing, lubricating) Php 50.00
7.72 Shipyard Repair Ships
a) With shop area of 1 hectares or less Php 100.00
b) With Shop area of or more one hectares Php 200.00
7.73 Shoe repair Shop/Shine Service:
a) Manual Php 40.00
b) Mechanized Php 100.00
c) Shine services/Stand Php 40.00
7.74 Shops for planning, surfacing or recutting of lumber Php 100.00
7.75 Shops for sharing animals Php 25.00
7.76 Slandering or body saloons Php 50.00
7.77 Staples Php 50.00
7.78 Stevedoring Services Php 100.00
7.79 Tailor or dress shops:
a) With more than three sewing machines Php 100.00
b) With three or less sewing machines Php 50.00
7.80 Tinsmith
a) Mechanized Php 40.00
b) Manual Php 20.00
7.81 Transportation terminals not owned by bus operator Php 100.00
7.82 Upholstery shop and/or wood carving Php 50.00
7.83 Vaclador and grinding shops or gristmills Php 30.00
7.84 Vocational, driving and 1BM Schools Php 100.00
7.85 Vulcanizing Shop Php 100.00
7.86 Warehousing, Forwarding Services Php 100.00
7.87 Watch repair center Shop:
a) Manual Php 50.00
b) Mechanized Php 50.00
7.88 Other Services Establishment Php 25.00
8) On Hotels and Motels:
8.1 Hotels Php 200.00
8.2 Motels/Inn/Pension house Php 150.00
8.3 Hotels, three star up Php 500.00
8.4 Motels, Three star Php 500.00
9) On Privately-owned Public Markets Php 200.00
10) On real estate dealers:
10.1 Subdivision Operators Php 200.00
10.2 Lessors of Real estate Php 50.00
10.3 Real State Dealers Php 250.00
11) On Privately-owned cemeteries and Memorial Parks
11.1 Commercial Php 200.00
11.2 Family Php 100.00
12) On Lodging Houses Php 100.00
13) On Boarding Houses Php 25.00
14) On Operators of rice and corn mills:
14.1 Corn Mill, per 100 cavan Capacity per 12 hour Php 50.00
14.2 Rice Mill, per 100 cavan Php 100.00
14.3 rice and corn mill, per 100 cavan capacity per 12 hrs. Php 200.00
15) On fishponds, fishpens or fish breeding grounds:
15.1 Fishponds, per hectare Php 100.00
15.2 Prawn pond, per hectare Php 200.00
15.3 Fish breeding grounds, per hectares Php 50.00
15.4 Prawn breeding grounds, per hectares Php 300.00
15.5 Fish pens, per hectares Php 50.00
16) On Pawn Shops:
16.1 Principal Office Php 100.00
16.2 For each branch in the Municipal Php 50.00
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17) On banks and other financial institutions
17.1 Finance and investment companies Php 1,000.00
17.2 Commercial Banks Php 800.00
17.3 Savings banks Php 600.00
17.4 Rural Banks Php 400.00
18) On Peddlers
18.1 Peddlers using motorized tricycles Php 200.00
18.2 Peddlers using vehicles Php 300.00
18.3 Peddlers using bicycle, Pedi cabs or Tricycle Php 100.00
18.4 Other peddlers and howlers Php 50.00
b) On Businesses subject to two percent tax
1) On gross shops, financing and insurance establishments:
1.a)Money Shop Php 1,100.00
1.b)Lending Investors Php 100.00
1.c)Insurance companies Php 150.00
2) On business of dealers in fermented Liquors,
Distilled Spirits and or/ wines/tuba
a.1) Retail dealer of tobacco Leaf Php 500.00
a.2) Domestic wines Php 300.00
a.3) Fermented Liquors (beer) Php 300.00
a.4) Tuba or the Liko Php 100.00
3) On Tobacco Dealers:
a) Retail dealer of Tobacco Leaf Php 75.00
b) Wholesale leaf Tobacco Dealer Php 300.00
c) Retail dealer of manufactured Tobacco Php 75.00
d) Wholesale dealer or manufactured tobacco Php 300.00
4) On amusement places or amusement device:
a) Day and night club Php 3,000.00
b) Day Club and night club Php 1,300.00
c) Cocktail lounge Php 900.00
e) Bath houses and/or swimming pool, resort Php 300.00
and other similar places
f) Skating rink Php 300.00
g) Steam bath, sauna bath and other similar Php 300.00
Establishment per cubicle
h) Billiard or pool hall:
h.1) first Table Php 75.00
h.2) for every additional table Php 30.00
i) Bowling Alley
i.1) Automatic Php 150.00
i.2) Non-automatic Php 75.00
j) Circus, Carnival or the like Php 50.00
k) Merry-go-round, rolling coaster ferries wheel, swing,
Shooting, gallery, and other similar contrivance
for each contrivance Php 50.00
l) Boxing Stadium Php 60.00
m) Boxing Contest, per night Php 70.00
n) Cockpit Php 300.00
o) Race Track Php 400.00
p) Theaters and cinema houses
a) Theaters and Cinema Houses Php 100.00
b) Itinerant Operator Php 20.00
c) Video house or mini Theater Php 50.00
5. on amusement Devices:
a) Each Jukebox Machine Php 20.00
b) Each Video Tape Php 20.00
6. On Private detecting agency Php 100.00
7. On ______________________ Php 600.00
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Section 3A.02 Time of Payment. The fee imposed in the preceding section shall be paid to the Municipal Treasurer upon application for a Mayor’s Permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof.
Section 3A.03 Surcharge for late Payment Failure to pay the tax prescribed in this article within the time required shall subject the tax payer to a surcharge of twenty five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 3A.04 Application for Mayor’s Permits False Statement. A written application for a permit a business shall be filed with the office of the Municipal Mayor in three copies. The application form shall set the name and address of the applicant, the description or style of the business, the place where the business shall be conducted, statement of net worth or capital investment and such other pertinent information or date as may be required.
Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit issued by the mayor, and the applicant or licenses may further be persecuted in accordance with the penalties provided in this article.
For purposes of uniformity, the application for business license and permit shall be accomplished in three (3) copies using the form in appendix “B” of this Code.
Upon submission of the application, it shall be the duty of the proper authorities to very if the other municipal requirements regarding the operation of the business or activity are compliance and after the payment of the corresponding taxes and fees as required by this revenue code and other municipal ordinance.
The employee of the office of the Municipal Treasurer who is in charge of processing the application shall prepare and accomplish the business license and permit Assessment form in two (2) copies (appendix “C”) of this Code and require the applicant to secure the following before the application shall processed:
a) Police Clearance
b) Fire and Zoning Clearance
c) Sanitary Permit
d) Medical Certificate
e) Reality Tax Clearance
f) Water bills and other obligation Clearance
g) Rentals and Charges Clearance
h) Barangay Clearance
Any false statement deliberately made by the applicant shall constitutes sufficient ground for dyeing or revoking the permit issued by the Mayor, and the applicant or license may further be prosecuted n accordance with the penalties provided for in this article
A Mayor’s Permit shall be refused to any person, (1) whose business establishment or undertaking does not conform to zoning regulation and safety, health and other requirements of the municipality,(2) that has an unsettled tax obligation, debt or other liability to the municipal government and (3) that the permetee is disqualify under any provisions of law or ordinance to established, or operate the business for which a permit is being applied.
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Section 3A.05. Issuance of permit; its contents. Upon approval of the application of a Mayor’s Permit, two copies of the application duly signed by the municipal Mayor shall be returned to the applicant one copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor’s Permit fee and the corresponding business tax.
The Mayor’s Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor’s Permit fee and the business tax issued by the Municipal Treasurer and upon compliance of such other requirements as may be required for the issuance using the form in Appendix “C” of this Code.
Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status; nature of the organization that is whether the business is a soled proprietorship, Corporation of partnership, etc; location of the business; date of issued and expiration of the permit; and other information as may be necessary.
The Municipal Mayor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issued a duplicate of the permit upon payment of the fees prescribed in this code.
Section 3A.06. Posting of permit. Every permitee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office. He shall keep the permit in his person. The permit shall be immediately produced upon demand of the Municipal Mayor, The Municipal Treasurer or any one of their duly authorize representatives.
Section 3A.07. Duration and Renewal of Permit. The Mayor’s Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless revoked or surrendered earliest. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee.
Section 3A.08. Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is nuisance, or is permitted to be used as resort for disorderly characters, criminals or women of all-repute, the Municipal Mayor may, after investigation, revoke the Mayor’s Permit and order the closure of the establishment. Such revocation shall operate to forfeit all sums which may be imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Bayan.
Section 3A.10. Other Requirements. The issuance of a mayor’s permit shall not exempt the license from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this code or ordinance of the municipality.
Section 3A.11. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than Five Hundred (Php 500.00) pesos but not; exceeding One Thousand (Php. 1,000.00) pesos or imprisonment of not less than One (1) month but not exceeding Six (6) months, or both, in the discretion of the Court
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Article B. Permit Fees for Cockpit, Manager, Promoters, Bet Managers, Gaffers, Referrers & Matchmakers .
Section 3B.01 Definitions. – When used in this Article.
- Cockpit Manager or Promoter – refers to a person who alone or with another initiate a cockpit and/or calls and takes care of bets from owners of both gamecocks and those of other bettors before the orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission.
- Bet Manager – refers to an individual who call and takes care of bets from owner of both gamecocks and those of other bettman before he orders commencement of the cockfight and therefore distributes won bets to the winners after deducting a certain commission or both.
- Gaffer (Taga-Tari) – refers to a person knowledgeable in the art of arming fighting cocks with on one or both legs.
- Referse (Sentencidor) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue cockfighting, and decides and makes known his decision either by work or gesture he result of the cockfight by announcing the winner or deciding a tie in a contest game.
Rate of fee
Per annum
Cockpit Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Php 100.00
Bet Manager of Promoter (Monton) . . . . . . . . . . . . . . . Php 60.00
Bettaker (Masyador). . . . . . . . . . . . . . . . . . . . . . . . . . . .Php 40.00
Referee (Kuyme) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Php 50.00
Gaffer (Mananari) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Php 30.00
Matchmaker . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Php 50.00
Medical Aide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Php 25.00
Cashier. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Php 50.00
Section 3B.03. Time and Manner of Payment. – The Mayor’s Permit fee shall be paid to the Municipal Treasurer before the gaffer, referee, betaker or promoter participates in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the permit on the birth month of the permitee.
Section 3B. 05. Administrative Provisions. Only licensed gaffers, referees, bettakers or promoters, cockpit manager and bet manager shall officiate in all kinds of cockfight held in the municipality of ______________, no operator or owner of a cockpit shall employ or allow to participate in cockfighting any gaffers, referees, bettaker or promoter who has not secured and paid the fee as herein required.
The cockpit operators on owner shall be required by the municipal mayor to submit recommendation of the cockpit officials to be licensed, Only Filipino citizens of good moral character and reputation and have no derogatory police records shall be recommended for licensing.
Section 3B.06 Penalty. Any Violation of the provisions of this article shall be punished by a fine of not less than Two Hundred (Php. 200.00) Pesos but not exceeding five Hundred Pesos (Php 500.00) or imprisonment of not less than Ten (10) days but not exceeding One (1) month or both at the discretion of the court.
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Section 3B.07. Applicability Clause. The provisions of PD 449, otherwise known as the cockfighting law of 1974, shall apply to all matters regarding the operation of cockpits and the holding of cockfight in the municipality of __________________.
Article C. Large Cattle Registration and Transfer Fees
.
Section 3C.01 Definition. For purposes of this article, “large Cattle” includes a two-year old horse, mule ass, carabao, cow or other domesticated members of the bovine family.
Section 3C.02. Imposition of Fee. The Owner of a large cattle is register his ownership thereof with the Municipal Treasurer for which a Certificate of Ownership shall be issued to the owner upon payment of a registration fee of Five (Php 21.00 ) pesos, per head.
If the large cattle is sold or its ownership is transferred to another person, the sale or transfer shall likewise he registered with the Municipal Treasurer for which a Certificate of Transfer shall be issued to the purchased upon payment of a transfer certificate and pay the amount of ten (Php 25.00) pesos.
Section 3C.03 Time of Payment. The registration fee shall be paid to the municipal Treasurer upon registration or transfer of ownership of the large cattle.
Section 3C.04 Surcharge for late payment. Failure to the owner to pay the tax prescribed in this article within the time required shall subject the taxpayer to a surcharge of 30% percent of the original amount of tax due, such surcharge to pay at the same and time same manner as the tax due.
Section 3C.04. Administrative Provisions. Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two years. The ownership of a large cattle, its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer shall be recorded in a registry book showing the name and resident of the owner; the consideration or purchase price of the animal in case of sale or transfer; and the class, color, age, sex brand and other identifying markets of the large cattle, These date shall be stated in the certificate of ownership issued to the owner thereof.
If the large cattle is sold or the ownership is transferred to another person, the names and residences of the vendor or transferor and the vendee or transferee, and all references by number to the original certificate of ownership with the name of the local unit that issued it shall likewise be indicate in the transfer certificate of ownership. No entries of transfer shall be made or certificate of transfers shall be issued by the Municipal Treasurer except upon the production of the original certificates of ownership and certificates of transfer and such other documents that show title to the owner.
Section 3C.06 Penalty. Any violaton of the provisions of this article shall be punished by a fine of not less than One Hundred (Php 100.00)Pesos but not exceeding two (200.00) Pesos or imprisonment of not less than ten (10) days but not exceeding One (1) month, or both at the discretion of the court.
Section 3C.07 Applicability Clause. All other matters relation to the registration of large cattle shall be govern by the pertinent provision of the revised Administrative Code and other applicable laws ordinances and rules and regulations.
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Article D. Permit Fee on Bicycles, Tricycles, Pedicabs
and Motorcabs and the driving or operation thereof.
Section 3D.01 Imposition of Fee. There shall be collected an annual registration fee and permit for every operated and the operation or driving thereof in this Municipality, in the following schedule.
A. Registration Rate of Fee
Per Annum
- Bicycle, Owner’s use Php 20.00
- Bicycle, for hire Php 30.00
- Tricycle, Owner’s use Php 30.00
- Tricycle for hire Php 40.00
- Pedicab for hire or passengers Php 50.00
- Motorized Tricycle Cab Php 300.00
- Motorcycles with back seat extension
Used to transport person or goods Php 200.00
B. Permit for Operation/Driving:
- Pedicabs Operator/Proprietor Php 50.00
- Pedicab Driver Php 25.00
- Motorized Tricycle Operator/ Proprietor Php 100.00
- Motorcab Driver Php 50.00
Section 3D.02 Time and Manner of Payment The fee imposed herein shall be
due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For bicycles acquired after the first twenty (20) day of January, the permit fee shall be paid without penalty within the first twenty (20) days following its acquisition.
Section 3D.03. Surcharge for late payment. Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty five (25%) 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 3D.04. Administrative Provisions.
- A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every cycle issued a permit upon payment of the cost thereof as determined by the Municipal Treasurer upon acquisition.
- The Municipal Treasurer shall keep a registry of all bicycle, tricycles, pedicabs and motorized tricycles which shall include the following information:
- Make and brand of bicycle/Motorcycle/Tricycle
- The name and address of the owner and
- The number of metal plate.
Section 3D.05 Penalty. Any violation of the provisions of this article shall be punished by a fine of not less than One Hundred (Php.100.00) Peso but not less than Ten (10) days but not exceeding One (1) month, or both, at the discretion of the court.
Article F. – Pundage Fee
Section 3E.01. Definition. When used in this article.
“Astray animal” means an animal which is set loose or no under the complete control of the owner, or the one incharge of in the possession thereof, or found in streets and public or private places whether fettered or not.
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“Streets and Public Places” Includes national, provincial, city or barangay streets, parks, plazas, and such other places open to the public.
“Private Places” Includes privately-owned by an individual other than the owner of the animal.
Section 3E.02 Imposition of fee. There shall be collected the following poundage fees for each day or fraction thereof from the owner of an astray animal:
- Large Cattle . . . . . . . . . . . . . . . . . Php. 40.00
- All Other Animals . . . . . . . . . . . . . Php.20.00
Section 3E.03 Time and Manner of Payment. The poundage fee shall be paid of the Municipal Treasurer before the animal is release to its owner.
SECTION 3E.04 Administrative Provisions.
- The Chief of Police or PNP Station Commander of the Municipality shall apprehend and impound any astray animal which he shall record in a book for his purpose.
- The Municipal Treasurer shall cause a notice of the impounding of the animal to be posted at the main door of the municipal hall five (5) consecutive days starting one day after the animal is impounded, within the owner is required to claim and established ownership thereof.
- If no person shall claim ownership of the animal after expiration of five (5) days from its impounding it shall be sold at the public auction under the following procedure.
- The Municipal Treasurer shall post a notice for five (5) days in two conspicuous places including the main door of the municipal hall and the public market. The animal shall be sold to the highest bidder within five (5) days after the auction sale the Municipal Treasurer shall make a report of the proceeding in writing the Municipal Mayor.
The owner may stop the sale by paying at any time before or during the auction sale, the poundage fee due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise the sale shall proceed.
- The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over the cost shall accrue to the General Fund of the Municipality.
- In case the impounded animal is not disposed of within ten (10) days from the date of notice of the public auction, the same shall be considered sold to the municipal government for the amount equivalent to the pounding fees due.
Section 3E.05 Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines:
For the first offense . . . . . . . . . . . . . . . . Php. 50.00
For the second offense . . . . . . . . . . . . . Php 100.00
For the third and each subsequent
Offense . . . . . . . . . . . . . . . . . . . Php 200.00
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In addition to the fine, the owners shall also pay the amount of the damage incurred, if any he property owner.
Section 3F.01. Imposition of Fee. There shall be collected a license fee of two (Php. 200) pesos from an owner of a dog over three (3) year old.
Section 3F.02 Time of Payment. The fee imposed herein shall be paid within the first twenty (20) days of January of every year, If the dog is required after January 20, the fee shall be paid without penalty within the first twenty (20) days after date of acquisition.
Section 3F.03. Surcharge for late payment. Failure to pay the tax prescribe in this article within the time required shall subject the taxpayer to a surcharge of twenty five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 3F.04 Administrative Provision The Municipal Treasurer shall keep a registry book of all licensed dogs describing the same by same by name, color, breed and sex. He shall also enter the registry the name and address of the owner or keeper.
The owner or keeper of any dog licensed under this article shall provide a leather or metal collar. He shall also enter in the registry the name and address of the owner or keeper.
Section 3F.05 Penalty. Any violation of the provision of this article shall be punished by a fine of not less than fifty (Php. 50.00) pesos but not exceeding One Hundred (Php. 100.00) pesos. Or imprisonment of not less than five (5) days but not exceeding ten (10) days or both, at the discretion of the Court.
ARTICLE G. Registration Fee on Fishing Boats and Motorboats
Section 3G.01 Imposition of Fee. There shall be collected the following annual registration fee from the owner of each fishing boats or motorboat of three (3) gross tons of less operated within this municipality.
- Motorized with engine of 10 horses power or less Php. 25.00
- Motorized with engine of more than 10 H.P but
But not less than fifteen (15) H.P. Php. 50.00
- Motorboats with more than 50 H.P Php. 75.00
- Non-Motorized boats:
d.1 Baroto Php.10.00
d.2 Bancas with sail Php.20.00
Section 3G.02. Time Manner of Payment. The fee herein imposed shall be paid to the Municipal Treasurer within the first twenty (20) days January or within the first twenty (20) days of each calendar quarter.
The corresponding fees for at least the current quarter shall be paid for each fishing boat or motorboat newly acquired after the first twenty (20) days of January.
Section 3G.03 Surcharge for late Payment. Failure to pay the tax prescribe in this article within the time required shall subject the tax payer to a surcharge of twenty five (25%) percent of the original amount of tax due such surcharge to be paid at the same time and in the same manner as the tax due.
Section 3G. 04 Administrative Provisions. The Municipal Treasurer shall keep a registry of all fishing boats and motorcabs issued a Mayor’s Permit which shall contain among others the name and address of the owner.
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Section 3G.05 Penalty. Any violation of the provisions of this article shall be punished by a fine of not less than one (Php 100.00) pesos, but not exceeding two hundred (Php 200.00) pesos or imprisonment of not less than (10) days but not exceeding One (1) month, or both at the discretion of the court.
Article H. – Permit fee on circus and Parades
Section 3II.01 Imposition of Fee. There shall be collected a permit fee of twenty five (Php 25.00) pesos per day on every circus or nonagerie parade or other parades using banners, floats or musical instruments carried in the municipality.
Section 3H. 02 Time and Manner of Payment. The fees imposed herein shall be paid to the Municipal Treasurer upon application for a permit to the Municipal Treasurer or Mayor.
Section 3H.03 Exemption. Civic and military parade and religious procession shall be exempt from the payment of the permit imposed herein.
Section 3H.04 Administrative Provisions. Any person that shall held a parade within this municipality shall first obtain a permit from the municipality shall first obtain a permit from the Municipal Mayor before undertaking the activity. For the purpose a written application in a prescribed from shall set forth the name and address of the applicant. The description of the activity, the place or places where the same will be conducted and such other pertinent information or date as may be required.
Section 3H.05 Penalty. Any violation of the provisions of this article shall be punished by a fine of not less than fifty (Php. 50.00) pesos, but not exceeding One Hundred (Php 100) pesos, or imprisonment or not less than ten (10)days but not exceeding One (1) month, or both at the discretion of the court.
Article I. Permit Fee on Caretela or Calesa
Section 3I.01. Imposition of fee. There shall be collected permit fee of ten (Php 10.00)pesos per annum, for each “calesa” or “Caretela”. Used in this municipality.
Section 3I.02 Time and Manner of Payment. The fee imposed herein shall be due and payable upon application for a mayor’ permit within the first twenty (20) days of January.
The fee maybe paid in quarterly installments of two pesos and fifty centavos (Php 2.50) per quarter within the first twenty (20) days of each quarter. Corresponding registration for at least the current quarter shall be paid on each “Calesa” or “Caretela” newly acquired after the twentieth (20th) day of January. Any person who has paid the fee in full shall not entitle to a refund of the corresponding to the remaining period for which it has been paid.
Section 3I.03 Surcharge for late payment. Failure to pay the tax prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty five (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 3I.04 Administrative Provisions. All “Calesa” or “Caretela” shall be registered with the Municipal Treasurer who shall provide metal plate for every registered “calesa” or “caretela”.
The Municipal Treasurer shall keep a register of all “calesa or “caretela” which shall contain among others, the name and address of the owner and the number of the
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Section 3I.05 Penalty. Any violation of the provisions of this article shall be punished by a fine of not less than fifty (50.00) pesos but not exceeding One Hundred (Php 100.00) pesos or imprisonment of not the discretion of the court.
Article J. – Permit Fee on Film-Making and Videotape Coverage
Section 3J.01. Imposition of fee There shall be collected a permit fee of per film from any person that shall go on location filming or have video coverage on any program or activity within the territorial jurisdiction of this municipality in the following schedule:
- Commercial movies Php 250.00
- Commercial Advertisement Php 200.00
- Documentary Film Php 100.00
- Videotape Coverage Php 150.00
Section 3J.02 Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the mayor’s permit before location filming is commenced.
Section 3J.03 Surcharge for late Payment. Failure to pay the tax prescribed in this article within the time required shall subject the tax payer to a surcharge of Two (2%) percent of the original amount of as the tax due.
Section 3J.04. Penalty . Any Violation of the provision of this article shall be punished by a fine of not less than five hundred (Php. 500.00) pesos, but not exceeding one thousand (1,000.00) pesos, or imprisonment of not less than ten (10) days bu not exceeding One (1) month, or both the discretion of the Court.
Article K. – Permit on Agriculture Machinery and other Heavy Equipment
Section 3K.01. Imposition of Fee. There shall be collected an annual permit fee at the following rates for each agricultural machinery, renting out said equipment in this municipality
Rate of Fee
Per Annum
- Hand tractor Php 25.00
- Light Tractors Php 50.00
- Heavy Tractor Php 100.00
- Bulldozers Php 200.00
- Forklight Php 100.00
- Heavy Graders Php 150.00
- Light Graders Php 100.00
- Mechanized Threshers Php 100.00
- Manual Threshers Php 25.00
- Other Agricultural machinery or heavy
Equipment not enumerated above Php 50.00
Section 3K.02. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor’s Permit,
Section 3K.03 Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipments and agricultural machineries which shall include the make and brand of the heavy equipment, and agricultural machinery and name and address of the owner.
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Section 3K.04 Penalty Any violation of the provision of this article shall be punished by a fine of not less than five hundred (Php 500.00) pesos but not exceeding One Thousand (Php 1,000.00)pesos, or imprisonment of not less not ten (10)days but not exceeding one (1) month, or both at the discretion of the court.
Article L. Building Permit
Section 3L.01 Imposition of Fee. There shall be collected the following from every applicant for a building permit:
- Construction of residential building costing:
Not exceeding (Php3,000.00) Php. 50.00
For each succeeding (Php. 1,000.00)
Or fraction thereof Php 5.00
- Construction of commercial or industrial
Building costing;
Not exceeding (Php 5,000.00) Php 100.00
For each succeeding (Php. 1,000.00)
Or fraction thereof Php 10.00
- Residential Building Repair costing:
Php 500.00 but not exceeding Php 1,000.00 Php 10.00
For each succeeding Php 500.00 or
Fraction there of Php 5.00
- Commercial or Industrial building repair,
Costing:
Less than Php 1,000.00 Php 20.00
For Each succeeding Php 500.00 or Fraction
Thereof Php 8.00
- For fire safety clearance Php 20.00
- Zoning Clearance Php 20.00
The same rate fixed above shall be collected for the construction and repair of other structures.
Section 3L.02. Time of payment. The fees specified under this article shall be paid to the municipal Treasurer upon application for a building permit with the Municipal Mayor.
Section 3L.03 Exemption. The construction or repair of the following shall be issued building permit free of charge:
- Residential Building repair costing less than Php 500.00
- Building or other structures damaged or destroyed by typhoon, fire, or earthquakes, upon presentation of satisfactory evidence thereof and proper application within six (6) months after the concurrent of any public calamity.
Section 3L.04. Administrative Provisions. The application for the construction and/or repair shall be in writing and shall be forth the required information, such as the location and the general dimension of the architecture or engineer who draw the plan, an estimate of the entire cost of the propose work, and the following;
- A copy of the plan showing the location of the building to be constructed in the town proper or Poblacion;
- General drawing Showing
b.1 Floor and roof plans
b.2 Foundation and footing, plan
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b.3 Transferee and longitude plan
b.4 Elevation
b.5 Framing plans showing complete forming of building or structure
b.6 Isometric Flow of plumbing layout
b.7 Electric layout;and
b.8 Details of Structural and Architectural parts
Section 3L.05 Penalty. Any violation of the provisions of this article shall be punished by a fine of not more than four Hundred (Php 400.00) pesos, imprisonment of not more than Two (2) months, or both at the discretion of the court, Provided, that notwithstanding the imposition of fine and imprisonment the offender shall be further required to secure the necessary building permit and to pay the corresponding permit and to pay the corresponding fees thereof or as required by existing ordinance; Provided, further, that in case the construction of the building or structure is not in conformity with existing regulations the offender shall be required to remove or demolish the said building or structure within a reasonable period upon receipt of the order of demolition; and provided, finally, that upon failure of the offender to remove of demolished the said building or structure, the municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the expense of the offender to remove or demolish the said building or structure, the Municipal Mayor or his duly authorized representative shall undertake such removal or demolition at the expense of the offender.
Article M. – Fighting Cock License Fee
Section 3M.01 Imposition of Fee. Every person who owns or keeps any fishing cocks shall
Obtain a license thereof and pay to the Municipal Treasurer the sum of Five (Php 5.00) pesos per annum for every fighting cock.
Section 3M.02 Time of Payment, Surcharge for late Payment. The fee imposed shall be due on the first day of January and payable until January 201 every year.
If paid after January 20, the license shall be subject to surcharge of twenty five (25%) percent of the original amount due which shall be collected for at the same and accounted for at same manner as the original amount due.
Section 3M.03 Poundage. Failure to pay the fee and surcharge in (10) days from receipt of notification and demand for payment of said fee surcharge by any authorized representative of the Municipal Treasurer shall subject the fighting cock to poundage and disposal on accordance with existing ordinance and provisions of law.
Article N. Permit fee on Electrical Installation
Section 3N.01. Imposition of Fee. Every person who shall install or alter, or cause to be installed or altered, any exterior or interior electrical lighting, poster or any other electrical system or line, shll pay the following annual fee,
- Lighting and owner system:
- For each electric or telephone poll Php 10.00
- For each light, switch or convenient outlets Php 5.00
- For remote switch Php 5.00
- For each remote control master switch Php 10.00
- Addition for each of the following:
- Appliances:
Range and Heater 1KW or less Php 5.00
- For each additional KW or fraction thereof Php 2.00
- Each refrigerator or freezer Php 5.00
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- Each washing Machine or dryer Php 2.00
- For hair cutting apparatus or hair dryer Php 2.00
- Electric fan Php 2.00
- Each electric typewriter or adding machine Php 5.00
- Air conditioning system:
- For each conditioning outlet Php 5.00
- Unit or window type;
Each unit 1 HP (.746 KW) Php 5.00
Each unit of more than 1 (H.P.) Php 10.00
- For each fire alarm unit Php 5.00
- For each flasher, beckon light Php 5.00
- For X-ray machine equipment Php 10.00
- For each battery rectifier Php 10.00
- For each electric welder 1st KVA/KW Php 10.00
- For each telephone with board
PRX, PABX, )etc.
For each truck line Php 5.00
For each telephone apparatus Php5.00
- Temporary light for celebrations, fiestas, etc:
For each light, switch convenient outlet Php5.00
- Temporary light construction shall be charged the same regular fees provided for in this section.
- Other electrical apparatus or appliance
otherwise provided for in this article Php 10.00
- Permit fee for inspection and other miscellaneous fees:
- For each inspection Php 25.00
- For each separation, alternation,
Reconnection or relocation of electric motor Php 10.00
- For condemnation Php 25.00
- For insurance or cancellation of
wiring permit Php 10.00
- For each true copy and certification of
- electrical certification of electrical
certificate Php 10.00
- Temporary current connection shall be issued
for testing purposes only in commercial and/or
industrial establishment and the regular fees
provided for in this section shall be charge and
collected.
- If temporary current shall be issued for a period
of not more than sixty (60) days, the regular fees
for that temporary current connection shall be
Deducted from the total fees paid for the final
Inspection. If not final approval is don within
Sixty days the wiring permit shall be automatically
Cancelled and all fees paid shall forfeited.
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Section 3N.02. Time of Payment. The fees imposed in this article shall be paid to the Municipal Treasurer upon application of his permit with the mayor.
Section 30.03 Administrative Provisions.
- Application for the permit shall be filed by the owner or actual contractor. The permit shall be posted in the conspicuous place in the premises of the building, together with the building permit, If the condition set forth in the permit, the permit shall be cancelled or revoked and the fees therefore shall forfeited.
- The contractor of owner of the house or building shall apply for the permit for inspection and approval of the new interior electrical installation, repair or alternation as soon as the work is completed before the use of said installation. No interior electrical installation repaid or alternation or cancelled or enclosed electrical installation shall begun or use without prior inspection and approval of the Municipal Engineer of Mayor or his duly authorized representative.
Section 3N.04. Penalty. Any person violation the provisions of this article shall upon conviction be punished by a fine of not more than two hundred (200.00) pesos. Imprisonment of a period of not more than Two Hundred (200.00) pesos, imprisonment of a period of not more than two (2) months or both, at the discretion of the court.
In this case of firm, partnership or association, the manager, administrator or the person who has charge of the management or administration of the business shall be held liable for the violation thereof, and the permit granted to such firm, partnership, corporation or association shall be revoked.
In case of condemned installation, if the owner of the building or user falls to repair or removed the condemned installation, the electric poles, wires fitting, and other appliances and apparatus within ten (10) days after notice, the office of the Mayor shall immediately have the electrical services disconnected.
Article O. Permit Fee on Storage of flammable, Combustible, or explosive Substances
Section. 30.01 Imposition of fee. There shall be collected every person storing the hereunder substances the following fees.
- Storage of gasoline, diesel fuel, kerosene and similar products:
Less than 100 gallons Php 100.00
Over 100-200 gallons Php 150.00
201-1000 gallons Php 200.00
1001-5000 gallons Php 300.00
5001-50000 gallons Php 500.00
- Storage of cinematographic film Php 150.00
- Storage of celluloid Php 150.00
- Storage of calcium carbide:
- Less than 50 cases Php 100.00
- 50 to 99 cases Php 150.00
- 100 cases or more Php 150.00
- Storage of tax , resins, and similar materials:
- Less than 1,000 kilos Php 150.00
- 1,000 to 2,590 kilos Php 150.00
- 3,000 to 5,000 kilos Php 150.00
- Over 5,000 kilos Php 250.00
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- Storage of coal deposits:
- Below 100 tons Php 150.00
- 100 tons or above Php 300.00
- Storage of combustible, flammable or
Explosive substances not mentioned
Above Php 200.00
Section 30.02 Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer upon application for his permit with the Mayor to store the aforementioned substances.
Section 30.03 Administrative Provisions.
- No person shall have keep, or store at his place of business any of the following flammable, combustible or explosive substances without first securing a permit therefore, gasoline not exceeding the quantity of one hundred (100) gallons kept in, and used by launches or motor boats and any quantity of gasoline kept in the tank of, and used by any motor vehicle shall be exempt from the permit fee herein required.
- The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall have supervision therefore.
Section 30.04. Penalty. Violation of this article shall be punished by a fine of two hundred (Php 200.00) pesos, imprisonment of two (2) months or both, at the discretion of the court.
Article P. Permit and Inspection Fees on Machineries and Engines
Section 3P.01 Imposition of Fee. There is hereby imposed an annual inspection fee on internal combustion engines generators and other machines, propelled by electric motor, other stationery engine or machine, in accordance with the following schedule:
- Internal Combustion Engines:
- 2 H.P. and below Php 100.00
- 5H.P and below but not lower than 3 H.P. Php 125.00
- 10 H.P. and below but lower than H.P Php 150.00
- 14 and below but not lower than 10 H.P Php. 200.00
- Above 15 H.P.
- Other Stationery engines or machines:
- 3 H.P. and below Php 100.00
- 5 H.P. and below but not lower than 3 H.P Php 130.00
- 10 H.P. and below but not lower than 5 H.P. Php 200.00
- 15 H.P and below but not lower than 10 H.P. Php 250.00
- Above 15 H.P Php 300.00
- Electrical generator and other machines propelled by
Electric motor will be levied the same rates found in subsection (a).
Section 3P.02 Time of Payment. The annual fee imposed in this article shall be paid to the Municipal Treasurer upon application of the permit with the Mayor but not later than fifteen
(15) days after actual inspection by the person authorized in writing by the Mayor but not later than fifteen (15) days after actual inspection by person authorized in writing by the mayor. Thereafter the fee shall be paid within the first twenty (20) days of January, or of every quarter as the maybe.
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Section 3P.03 Administrative Provisions. No engine or machine mentioned above shall be installed or operated within the limits of this municipality without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this article.
Section 2P.04 Penalty. Any person who shall violates the article shall plunder, refuse, or in any way prevent the duly authorized persons from carrying out the provisions of this article, shall be punished by a fine of one hundred (Php.100) pesos, imprisonment of one (1) month or both at the discretion of the court.
Article Q – Permit fee for excavation
Section 3Q.01. Imposition of fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public or private streets within this municipality.
- For crossing streets with concrete pavement:
- (Minimum area 2.00 x 6.00 M 12 square meters). Php 1,300.00
- For crossing across base of streets with concrete pavement
Per linear meter (boring method) Php 25.00
- Four crossing streets with asphalt pavement:
- Minimum fee
- Additional fee for each linear meter crossing the
Streets (minimum with of excavation, 0.80 meter) Php 65.00
- For crossing streets with gravel pavement:
- Minimum fee
- Additional fee for each streets meter crossing the streets
minimum with of excavation. 0.30 meter) Php 15.00
- For crossing existing curbs and gutters and the damage thereof Php 80.00
Section 3Q.02 Time and Manner of Payment. The fee imposed under this article shall be paid to the Municipal Treasurer upon application of the permit with the Mayor before the excavation is undertaken.
Section 3Q.03. Penalty. Any person violates the provisions of this article shall be punished by a fine of two Hundred (Php. 200.00) pesos imprisonment of one (1) month, or both at the discretion of the court.
Article R. Permit Fee for Inspection and Verification of Subdivision
Section 3R.01 Imposition of fee. There shall be collected a Mayor’s Permit fee for the verification and inspection of subdivision in this municipality in accordance with existing ordinance and law:
- Permit Fee for verification:
- For subdivision less than Five has, Php 500.00
- For subdivision from five to less than ten has Php1,000.00
- For subdivision over ten hectares Php 2,00.00
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In addition, subdivision owner shall pay an annual fee of Ten (Php 10.00) pesos for verification and inspection per hectares or fraction thereof until the construction of the roads, bridges, drainage, system, installation of electric post and water system, if any are complete.
- Final permit fee for inspection:
- For the first twenty (20) linear meters Php 50.00
For every meter in excess meters Php 2.00
- Streets:
For the first square meter Php 50.00
For every square meter in excess of
20 sq. meter Php 2.50
- Reinforced concrete culvert for every meter Php 5.00
- Bridge Php 150.00
If upon verification and inspection, it is found out that the subdivision is of a bigger area than what was reported as it are the applicant shall pay the fees corresponding to the area difference and official receipt therefore shall be presented to the Mayor before final action is taken on the application.
SECTION 3R.02 Time of Payment. The fees imposed in this article shall be paid by the subdivision owner or his representative to the Municipal Treasurer before verification or inspection is conducted.
Article S. Permit Fees on Plumbing
The section 3S.01. Imposition of Fee. Every person who has any plumbing or drainage work done including removal or transfer of any existing fixtures, addition of any fixture, or extension or alternation of the plumbing system shall pay the following permit fees:
For the installation of one of the following:
- Water Php 10.00
- Floor Drain Php 5.00
- Sink Php10.00
- Lavatory Php10.00
- Shower head Php 5.00
- Faucet Php 5.00
- Slop Sink Php 10.00
- Urinal Php 10.00
- Bathtub Php 10.00
- Grease Trap Php 10.00
- Hidet Php 5.00
- Filter Php 5.00
- Dental Campier Php 10.00
- Gas Heater Php 10.00
- Hot water boil Php 10.00
- Water Meter Php 10.00
Section 3S.02. Time of Payment. The plumbing permit fee shall be paid to the Municipal Treasurer upon application for the plumbing permit.
Section 3S.03 Administrative Provision. Before any works of plumbing or mouse drainage is started, an application signed by the owner or plumber shall be submitted to the Mayor.
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No work shall be performed until such application shall have been approved and such a permit to proceed with the work shall have been issued to the application thereof.
All inspection of plumbing or house drainage performed shall be made in the presence of the plumber In charge of the work, however, when the inspection may be made at the discretion of the Mayor of his authorized representative, upon request by the owner of his agent.
Section 3S.04. Penalty. Any violation of the provision of this article shall be punished by a fine of not less One Hundred (Php 100.00) pesos or imprisonment of not more than Thirty (30) dyas, or both at the discretion of the court.
Article T. Permit Fee for Temporary Use of Roads,
Streets, Sidewalk, Alleys, Parks, Plazas and Playground
Section 3T.01. Imposition of Fee. Any person that shall temporarily and /or occupy a street, sidewalk, or alley or portion thereof in this Municipality in connection with their business, construction works, and other purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule:
1. a) for Construction Shops, Php20.00/sq. meter week
Business or shown or fraction thereof
b) More than one month
To one year Php10.00/sq. m.per mo.
c) More than one year Php5,000.00/sq.m.per.mo.
d) Benefit dance and Coronation Php50.00/per Day
e) For drying any article or goods Php.50/per sq.m./day
2. For wakes and other charitable
Religious and educational purposes exempt
Section 3T.02 Time of Payment. The fee shall be paid to the Municipal Treasurer upon application of the permit with Municipal Mayor.
Section 3T.03 Administrative Provisions. The period of occupancy and/or use of the street, sidewalk or alley or portion, thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy.
Section 3T.04 Penalty. Violation of this article shall be punished by a fine of not more than two hundred (Php 200.) pesos, imprisonment of no more than One (1) month or both, at the discretion of the Court.
Article U. Permit Fee for Building Occupancy
Section 3U.01 Imposition of Fee. There be collected a Mayor’s Permit fee for the occupancy of newly constructed house, building and other structure as follows:
- Building for commercial or industrial purpose Php 200.00
- Apartment or house for rent Php 100.00
- Residential House
C.1. Costing Php 20,000.00 or less Exempt
C.2. Costing more than Php 20,000.00
But not less than Php 50,000.00 Php 25.00
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C.3. Costing more Than Php 50,000.00
But less than Php 100.00 Php 50.00
C.4. Costing more than Php 100,000.00
But not less than Php 200,000.00 Php 100.00
C.5. Costing more than Php 200,000.00 Php 150.00
Section 3U.02 Time of Payment. The fee shall be paid to the Municipal Treasurer upon application to occupy the house or building with the Mayor.
Section 3U.03 Administrative Provisions.
- No newly constructed house or building shall be occupied without the permit required in this article being secured by the owner or building constructor.
- The duly authorized representative of the Mayor shall inspect all newly constructed house or building for the purpose of enforcing all building regulations before the permit for occupancy shall be issued.
Section 3U.04 Penalty. Violation of this article shall be punished by a fine of Two Hundred (Php. 200.00) pesos, imprisonment of not more than one (1) month or both at the discretion of the court.
Article V. Permit fee of possessors of Firearms
Section 3V.01 Imposition of Fee. There shall be collected an annual fee of One Hundred (Php. 100.00) pesos, for every firearm from every resident who has been authorized to possess firearms by the authorities either thru a regular license or special permit.
Section 3V.02. Exemption. The fee imposed in this article shall not be collection from regular employee of this municipality Barangay Captains and those exempt under existing laws, but they shall register their firearms in accordance with this Mayor.
Section 3V.04 Administrative Provisions. Every resident to this municipality who is applying to posses firearms or who has been authorized to possess a firearm by the authorities thru a regular license or special permit shall apply for a Mayor’s Permit, through the chief of Police who shall register and record the name in a registry book for the purpose, renewable on the birth month of the licensee or permitee. The chief of police shall promulgate rules and regulations for the proper registration of all firearms subject to existing laws and regulations on the carrying of firearms outside residence.
Section 3V. 05. Penalty. Violation of this article shall be punished by a fine of four hundred (Php 400.00) pesos, or imprisonment of two (2) months or both at the discretion of the court.
Article W. Permit Fee for Hunting
Section 3W.01 Imposition of Fee. There Shall be collected a fee of twenty (20.00) pesos from every person who shall apply for a permit to hunt small or big game, within this municipality for a period of not more than Thirty (30) days.
Section 3W.02 Time of Payment. The hunting permit fee shall be paid to the Municipal Treasurer upon filing of the application for the permit from the Mayor thru the chief of Police.
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Section 3W.03 Administrative Provision. The hunting permit shall be issued only upon presentation of the applicant of the necessary permit issued by national government officers as required by law or regulation for the same purpose.
Section 3W.04 Penalty. Any violation of the provision of this article shall be punished by a fine of not more than Two Hundred (Php 200.00) pesos, imprisonment of not more than one (1) month or both at the discretion of the Court.
1. Conferences, meetings, rally’s and demonstration:
a) Inside building or halls Php 25.00
b) Outdoor, in Park, Plazas, Roads, /Streets Php 50.00
2. Dances:
a) Jam session Php 20.00
b) Benefit Dance with ordinary sound and light
System (non-fiesta Pays) with regular Stereo-
Quadrosonic sound and disco light (non-fiesta) Php25.00
c) Coronation and Ball: Php 75.00
Barangay Php25.00
Poblacion Php50.00
d) Benefit dances during Fiesta:
d.1. Barangay
d.1.1. – With ordinary sound and light system Php.100.00
d.1.2. – With Stereo quadrosonic and disco light Php. 200.00
d.2. Poblacion:
d.2.1 – With ordinary sound and light system Php 150.00
d.2.2 – with stereo-quadrosonic and disco light Php 300.00
3. Stage Presentations:
a) Stage and vaudeville Php 50.00
b) Drama Php 30.00
c) Cultural and fashion Shows Php 30.00
4. Holding Parties:
a) Wedding Party Php 25.00
b) Baptismal Party Php 20.00
c) Other Parties Php 20.00
5. Other activities:
a) Beauty popularity contest Php 25.00
b) Horses and other animal fight/Race Php100.00
c) Races Php50.00
d) Athletic competition/games Php 10.00
e) Mahjong parlors:
For the 1st table Php 50.00/annum
For every additional table Php 30.00 /annum
f) Bingo Socials Php 30.00
Article Y. – Fee for Sealing and Licensing of
Weights and Measure
Section 3Y.01 Imposition of Fees. There is hereby levied on annual fee for the sealing and licensing of weights and measures at rates prescribed therefore
Rate of Fee
a) Apothecary balance or sale Per Annum
1,000 grams or less over Php 20.00
1,000 grams Php 50.00
Article X. Permit Fee for the Conduct of Group Activities
Section 3x.01 Imposition of fee. Every person who shall conduct or hold any program or activity involving the grouping of people with the jurisdiction of this municipality shall obtain a Mayors Permit there for every occasion of not more than twenty four (24) hours and pay to the Municipal Treasurer the corresponding fee in the following schedule:
1. Conferences, meetings, rally’s and demonstration:
a) Inside building or halls Php 25.00
b) Outdoor, in Park, Plazas, Roads, /Streets Php 50.00
2. Dances:
a) Jam session Php 20.00
b) Benefit Dance with ordinary sound and light
System (non-fiesta Pays) with regular Stereo-
Quadrosonic sound and disco light (non-fiesta) Php25.00
c) Coronation and Ball: Php 75.00
Barangay Php25.00
Poblacion Php50.00
d) Benefit dances during Fiesta:
d.1. Barangay
d.1.1. – With ordinary sound and light system Php.100.00
d.1.2. – With Stereo quadrosonic and disco light Php. 200.00
d.2. Poblacion:
d.2.1 – With ordinary sound and light system Php 150.00
d.2.2 – with stereo-quadrosonic and disco light Php 300.00
3. Stage Presentations
a) Stage and vaudeville Php 50.00
b) Drama Php 30.00
c) Cultural and fashion Shows Php 30.00
4. Holding Parties:
a) Wedding Party Php 25.00
b) Baptismal Party Php 20.00
c) Other Parties Php 20.00
5. Other activities:
a) Beauty popularity contest Php 25.00
b) Horses and other animal fight/Race Php100.00
c) Races Php50.00
d) Athletic competition/games Php 10.00
e) Mahjong parlors:
For the 1st table Php 50.00/annum
For every additional table Php 30.00 /annum
f) Bingo Socials Php 50.00
Section 3X.02 Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor.
Section 3X.03 Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempt from the payment of the fee herein imposed, provided that the corresponding Mayor’s Permit shall be secured accordingly, Programs or activities requiring admission fees for attendance shall be subject to fees herein imposed even if they are conducted by exempt entities.
Section 3X.04 Administrative Provisions. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Integrated National Police Command for the municipality who shall assign a police officers to the venue of the programs or activity to help maintain pace and order.
Section 3x.05. Penalty. Any violation to this article shall be punished or fine of not more than One Hundred (Php 100.00) pesos at discretion of the court.
Article X. Permit Fee for the conduct of Group Activities
Section 3X.01. Imposition of Fee. Every person who shall conduct or hold any program or activity involving the grouping of the people with this jurisdiction of this municipality shall obtain a Mayor’s Permit therefore for every occasion of not more than Twenty four (24) hours and pay to the Municipal Treasurer the corresponding fee in the following schedule:
1. Conferences, meetings, rallies and demonstrations:
a.) Inside building or halls Php 25.00
b.) Outdoor, in parks, plazas, roads/ streets Php 50.00
2. Dances:
a.) Jam session Php 20.00
b.) Benefit Dance with ordinary sound and light system
(non-fiesta pays) Php 25.00
With stereo-quadrosonic sound and disco light( non-fiesta) Php 75.00
c.) Coronation and ball:
Barangay Php 25.00
Poblacion Php 50.00
d.)Benefit Dances during Fiesta:
d. 1. Barangay
d.1.1. With ordinary sound and light system Php 100.00
d.1.2. With Stereo-quadrosonic and disco light Php 200.00
d. 2. Poblacion
d.2.1. With ordinary sound and light system Php 150.00
d.2.2. With Stereo-quadrosonic and disco light Php 300.00
3. Stage Presentations:
a.) Stage shows and vaudeville Php 50.00
b.) Drama Php 30.00
c.) Cultural and Fashion Shows Php 30.00
4. Holding Parties
a.) Wedding Party Php 25.00
b.) Baptismal Party Php 20.00
c.) Other Parties Php 20.00
5. Other Activities
a.) Beauty Popularity Contest Php 50.00
b.) Horses and Other animal fight/ race Php 100.00
c.) Races Php 50.00
d.) Athletic Competition/games Php 10.00
e.) Mahjong Parlors:
For the 1st table Php 50.00/annum
For every additional table Php 30.00/annum
f.) Bingo Socials Php 50.00
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Section 3X.02. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor.
Section 3X.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempt from the payment of the fee herein imposed, provided that the corresponding Mayor’s Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to fees herein imposed even if they are conducted by exempt entities.
Section 3X.04. Administrative Provisions. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Integrated National Police Command for the Municipality who shall assign a police officers to the venue of the programs or activity to help maintain peace and order.
Section 3X.05. Penalty. Any violation to this article shall be punished or a fine of not more than One hundred (₱ 100.00) pesos or imprisonment of not more than thirty (30) days or both, at discretion of the court.
Republic of the Philippines
DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT
DILG NAPOLCOM Center, EDSA corner Quezon Avenue, Quezon City
OFFICE OF THE UNDERSECRETAARY FOR LOCAL GOVERNMENT
MEMORANDUM CIRCULAR
NO. 2013-086
TO: ALL REGIONAL DIRECTORS, PROVINCIAL GOVERNORS, CITY AND MUNICIPAL MAYORS, AND OTHER CONCERNED
RE: FREE-OF-CHARGE REGISTRATION OF BIRTHS, DEATHS, MARRIAGES AND FOUNDLINGS
DATE: August 27, 2013
On 14 February 1994, the Office of the President issued Proclamation No. 326 signed by then Executive Secretary Teofisto T. Guingona, Jr. entitled: “DECLARING AS A NATIONAL STATE POLICY THE REGISTRATION OF BIRTHS, DEATHS AND MARRIAGES AND FOUNDLINGS”, the pertinent portion of which reads:
“NOW THEREFORE, I FIDEL V. RAMOS, President of the Philippines, by virtue of the powers vested in me, Book 1, Chapter 7, Section 27, of the Administration Code of 1987, do hereby declare that the registration of births, deaths, marriages and foundlings as a national state policy.
All concerned departments, agencies and local government units are hereby encourage to advance and promulgate measures for the adoption of effective registration procedures, including the elimination of registration fee, in accordance with the Civil Registry Law and other existing Laws.”
On 8 September 1994, this Department issued Memorandum Circular No. 94-154 entitled: Free of Charge Registration of Births, Deaths, Marriages and foundlings”, pertinent portion of which provides:
In view thereof, all Mayors are hereby enjoined to comply with the Presidential directive and cause the immediate repeal, amendment of modification of their existing ordinances and resolutions exacting civil registration fees and charges.”
Reports have reached this Department that several Local Government Units (LGUs) are still imposing and collecting fees for the registration of births, deaths, marriages and foundlings so that there is a need to reiterate DILG MC No. 94-154.
In this regards, all Regional Directors are hereby directed to disseminate this issuance and monitor the LGU’s compliance thereto by designating the City or Municipal Local Government Officers within their respective territorial jurisdiction as monitoring officers and submit reports to the undersigned as deemed necessary.
For your strict compliance.
AUSTERE A. PANADERO
Undersecretary
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b.) Platform scales
25 kilos or less Php 25.00
Over 25 up to 100 kilos Php 50.00
Over 100 up to 500 kilos Php 100.00
Over 500 up to 2,000 kilos Php 500.00
Over 2,000 Php 1,000.00
c.) Steelyards or “Espada type” scales
25 kilos or less Php 25.00
Over 25 up to 100 kilos Php 50.00
Over 100 up to 500 kilos Php 100.00
d.) Clock Types scales
5 kilos or less Php 20.00
Over 5 up to 10 kilos Php 30.00
Over 10 up to 50 kilos Php 50.00
e.) Meter Sticks Php 10.00
f.) Chains and tapes
100 meters or less Php 25.00
Over 100 meter Php 50.00
Section 3Y. 02. Exemptions. Weights and measures used by government entities or agencies shall be presented to the Office of the Municipal Treasurer for Proper testing and sealing but shall be exempt from the payment of the fees prescribed in this article.
Section 3Y. 03. Time and Manner of Payment. The fees prescribed in this article shall be paid to the Office of the Municipal Treasurer, this municipality upon presentation of the subject scale or measuring device for testing and sealing for the first time and within twenty (20) days from the anniversary of its sealing in case of renewal every year.
Peddlers or itinerant vendors who are residents of this municipality shall likewise pay the fees to the Municipal Treasurer, this municipality.
Section 3Y. 04. Surcharge of Late Payment. Failure of the taxpayer to have his scale or measurer presented for testing and annually within the period of prescribed in the proceeding section shall subject him to surcharge of Twenty-five (25%) percent of the tax due which shall be collected at the same and the same manner as the tax due.
Section 3Y. 05. Administrative Provision.
a.) Municipal Treasurer are hereby required to keep full seals of secondary standard in their offices for the use in testing of weights and measures in accordance with the standard prescribed by the Department of Science and Technology.
b.) Testing and sealing of weights and measures. The testing, sealing and licensing of weights and measures shall be the duty of the Municipal Treasurer which shall be done before any device of weights and measures shall be used by any person and annually thereafter within Twenty (20) days from the anniversary date of each testing, sealing and licensing.
c.) Destruction of defective instruction of weights and measures. Any defective instruments of weights and measures may be destroyed by the Municipal Treasurer or his duly authorized representative if its defect is such that it cannot be readily and securely be repaired.
d.) Testing of instruments of weights and measures to be used by Government agencies shall be tested and sealed free of charge.
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e.) Dealers permits, to keep unsealed weights and measures. Upon obtaining written permission from the Municipal Treasurer any dealer of weights or measures may keep instruments in stock for sale without sealing until sold or used provided that the Municipal Treasurer or his representative may test the accuracy of the instrument anytime to assure the public that the same are not defective.
f.) Unlawful possession or used of instrument for months from last sealing. – Any person making a practice of buying or selling goods by weight, or measure, 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 any purchase or scale or in estimated the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license therefore has expired and has not been renewed in due time, shall be punished by a fine of not exceeding Five Hundred (Php 500.00) pesos or by imprisonment for not exceeding one year, of both; but if such scale, balance, weight, or measure so used 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 b y the official sealer, and the instrument is not found to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant, its being sealed without repairs or alteration 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 used of the same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law for sealing of an instrument of its class, this surcharge to be collected and accounted for by the same official and in the same manner as the regular fees for sealing such instruments.
Section 3Y. 06. Penalties and Compromise. Alteration or fraudulent use of instrument of weight or measure.
a.) Any person who with fraudulent intent any scale or balance, weight, or measure after it is officially sealed , or whether sealed or not, shall be punish by a fine of not less than Four Thousand (Php 4,000.00) pesos or by imprisonment for not less than Three (3) months not more than Two (2) years, or both.
b.) Any person who fraudulently gives short weight or measure in making of the scale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, fraudulently misrepresents, the weight or measure, thereof shall be punish by a fine of not less than Two Hundred (Php 200.00) pesos not more than One Thousand (Php 1,000.00) pesos or by imprisonment for not less than Three (3) months not more than six (6) months, or both.
Article AA. Permit Fee on Professional Not Requiring Government Examination
Section 3AA.01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor’s Permit to every person who shall be engaged in the practice of occupation or calling not requiring government examination with this municipality as follows:
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Occupation or Calling Rate of Fee Per Annum
Barber Php 30.00
Bartender Php 20.00
Beautician Php 50.00
Bookkeeper, typist Php 50.00
Butcher Php 20.00
Blacksmith Php 50.00
Carpenter ( 1 day rate equivalent ) Php 100.00
Carver, Sculptor Php 100.00
Cook Php 50.00
Electronic Technician Php 100.00
Magician Php 100.00
Masonry Worker Php 100.00
Midwife without Board locally called “Hilot” Php 20.00
Painter Php 100.00
Pianist, Musician Php 100.00
Professional Boxer Php 100.00
Welder, auto mechanic Php 200.00
Section 3AA.02. Time and Manner of Payment. The fees prescribed in this article shall be paid to the Municipal Treasurer this municipality upon filing of the application for the first time and annually thereafter within the first 20 days of January and every quarter thereafter. The permit fee is payable for every separate or distinct occupation or calling engaged in.
Section 3AA. 03. Surcharge of Late Payment. – Failure to pay the prescribed fee in this article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five (25%) percent of the original amount of the fee due, such surcharge shall be paid at the same and the same manner as the tax due.
Section 3AA. 04. Administrative Provision.
a.) The Municipal Treasurer shall keep a record of all persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose.
b.) Persons engaged in the above mentioned occupation or calling with valid Mayor’s Permit shall be required to surrender such permit and the corresponding Official Receipt for the Payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement of seization of the practice of the said occupation or calling.
Section 3AA. 05. Penalty. Any violation of provision of this article shall be punished by a fine of not less than Two Hundred Fifty (Php 250.00) pesos not exceeding Five Hundred (Php 500.00) pesos and/or or by imprisonment for not less than Ten (10) days but exceeding Thirty (30) days, or both at the discretion of the Court.
CHAPTER IV. SERVICE FEES
Article A. Secretary’s Fee
Section 4A.01. Imposition of Fee. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of the Municipal Government of this municipality.
1.) For every 100 words or fraction thereof typewritten
(not including the certificate and notation.)
1st two copies Php 5.00
For every additional copy Php 2.00
2.) Where the copy to be furnished is in printed from
in whole or in part, for each page
(double this fee if there are two pages in a sheet) Php 5.00
3.) For each certificate of correctness (with seal of Office)
Written on the copy or attached thereto Php 5.00
For every additional copy Php 2.00
4.) For certifying the official out of the
Municipal Judge or other judicial
Certificate, Clearances, Municipal Mayor,
Municipal Treasurer, Municipal Assessor,
Municipal Secretary, or MPDC,
Local Civil Registrar and other Municipal oficials
1st two copies Php 10.00
For every additional copy Php 2.00
5.) For certified copies of any papers, records,
decrees judgment or entry of which any person is entitled
to demand and received a copy
(in connection with judicial proceedings)
For each one hundred Php 2.00
6.) Xerox or any other copy produced by
copying machine per page Php 4.00
7.) Certified photocopy, per page Php 3.00
8.) For preparing affidavits or any document, per page/ per sheet Php 2.50
9.) For administering oaths, per document Php 5.00
10.) For certifications in lieu of lest license or permit, two copies Php 20.00
Section 4A.02. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, for the issuance of a copy of any municipal record or document is made.
Section 4A. 03. Exemption. The fees imposed in this article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule.
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Article B. Civil Registry Fees
Section 4B.01. Imposition of Fee. There shall be collected for services rendered by the Municipal Civil Registrar of this municipality.
( a ) Marriage Fee:
1. For application for marriage license –
1.a. For application where applicant’s are residents
of the municipality, per applicant Php 20.00
1.b. For application where one of the applicant
is a non-resident Php 40.00
1.c. For application where one of the applicant
is a foreigner Php 500.00
2. Marriage License Fee Php 5.00
3. Marriage Solemnization Fee Php 70.00 300.00
4. Marriage Counseling Fee Php 20.00 110.00
( b ) For registration of documents are certified copies of
documents on file in the of Office of the Local Civil Registrar
1. Legitimation Php 50.00
2. Adoption Php 100.00
3. Annulment of Marriage Php 250.00
4. Divorce or Legal Separation Php 250.00
5. Naturalization Php 300.00
6. Change of Name Php 50.00
7. Other Legal documentation for record purposes,
for each 100 words Php 25.00
( c ) Permits for cadaver disposition:
1. Burial Permit Fee Php 10.00
2. Fee of Exhumation Php 20.00
3. Fee for removal or transfer of cadaver Php 25.00
Section 4B.02. Time of Payment. The fee shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents.
Section 4B.03. Administrative Provisions. A Marriage License shall not be issued unless a certification by the Family Planning Coordination Council that the applicants have undergone lectures on family planning.
Section 4B.04. Exemption. The above fees shall not be collected in the following cases:
( a ) Issuance of certified copies of documents for officials use at the request of a component court or other government agencies.
( b ) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school.
(c ) Burial Permit or a pay per recommendation of the Municipal Health Officer and the Mayor.
Section 4B.05. Penalty. Imposing administrative fines, for delayed declaration of births, deaths, and marriage and providing penalty thereof. Fine shall be imposed for delayed declaration of births, deaths, and marriage, and administrative fines in the following school;
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For Delayed Declaration of Births
Delay of less than 1 month Php 10.00
Delay of more than 1 month
but less than 6 months Php 20.00
Delay of more than 6 months
but less than 1 year Php 30.00
Delay of on 1 year Php 40.00
Delay of over 1 year, additional fine Php 10.00 per year of delay
For Delayed Declaration of Deaths
Delay of more than 12 hours but less than 1 day Php 8.00
Delay of more than 1 day but less than 5 days Php 12.00
Delay of more than 5 days to 15 days Php 16.00
Delay of more than 15 days to 30 days Php 20.00
For Delayed Declaration of Marriage
Delay on 1st month Php 40.00
Every month thereafter Php 10.00
Section 4B.06. Declaration of Births, Deaths, and Marriage. It shall be registered and recorded in accordance with the Civil Registry Law, otherwise known as Act. No. 3753 and delay of such declaration shall be counted after the lapse of the following period;
Live Births 30 days
Death 48 hours
Fetal Death 48 hours
Marriage 15 days
Section 4B.07. No fess shall be collected registration of births, and deaths provided the same are reported in accordance with the elementary period as provided in the next preceding section.
Section 4B.08. It shall be the duty of the Municipal Treasurer to receive and collect administrative fines as provided for in this ordinance.
Section 4B.09. Person charged with the duty of reporting to the Local Civil Registrar, the facts of birth, deaths and marriage in accordance with the Civil Registrar Law otherwise known as Act No. 3753 who fails to perform their duties shall be reported with the Local Civil Registrar, this municipality to the Fiscal of the Province for proper action and prosecution for violation of Civil Registrar Law.
The following persons are charged with the duty reporting the facts of births , deaths and marriage, etc.
For Birth: in the following order:
(Rule 12, Adm. Order No.3 dated 11/04/42 of the Civil Registrar General)
1. Physician in attendance of birth;
2. Midwife (nurse) in attendance at birth;
3. Either parents of the new-born child;
For Death: in the following order:
(Rule 25, Adm. Order No.3 dated 11/04/42 of the Civil Registrar General)
1. Physician who attended the deceased;
2. Member of the family of the deceased;
3. Mayor;
4. Secretary;
5. Councilor or SB Member
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For Marriage:
1. All persons authorized to solemnized marriage in accordance with law.
Section 4B.10. Any person violating, the provision of this article shall be punished by a fine of not less than Fifty (Php 50.00) pesos not more than One Hundred (Php 100.00) pesos and/or by imprisonment for not less than Ten (10) days but more than Twenty (20) days, or both at the discretion of the Court.
Article C. Police and Mayor’s Clearance Fees
Section 4C.01. Imposition of Fee. There shall be collected a service fee for each police and Mayor’s Clearance certificated issued as follows:
( a ). For domestic employment, scholarship,
study grant and fire clearance Php 10.00
( b ). For change of name Php 50.00
( c ). For application for Pilipino citizen Php 500.00 ( d ). For passport or visa application Php100.00
( e ). For firearms permit application Php 50.00
( f ). For other purposes not specified above
( g ). Mayor’s and Police Clearance to (Transport) or
ship- out the following
1. Large Cattle per head Php 30.00
2. Hogs or pigs per head Php 10.00
3. Goats, sheeps, dogs and other animals per head Php 5.0
4. Fowls;
a). First 20 head Php 5.00
b). From 21 to 50 heads Php 4.00
c.) From 51 or more Php 10.00
d.) Gamecocks or Fighting cocks per head Php 5.00
5. Rice, corn, Palay, and other cereals per sack Php 0.50
6. Logs and Lumber per trucks loads or fraction thereof Php 50.00
7. Sand, Gravel, Field Stone, rocks and other road
material per truck load Php 50.00
8. Mineral ores, coal dolomiths, or
limestones per truck load Php 50.00
9. Organic Fertilizer per sack 40 kls Php 0.50
The application for clearance to ship-out goods or products out of this municipality shall be required to present a clearance of the Barangay Captain or his representative of the barangay where the goods or products come from before the clearance applied shall be issued.
Section 4C.02. Time of Payment. The service fees imposed in this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate.
Article D. Service Fees for Health Examination
Section 4D.01. Imposition of Fee. There shall be collected a fee of Ten (Php 10.00)pesos from any person who is given a physical examination by the MunicipalHealth Officer or his duly authorized representative as required by existing ordinances.
A fee of Five (Php 5.00) pesos shall be collected for each additional copy or subsequent issuances of a copy of the initial medical certificate issued the Municipal Health Officer.
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Section 4D.02. Time of Payment. The shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued.
Section 4D.03. Administrative Provisions.
a.) Individuals engaged in an occupation or working in establishment, the nature of which occupation or business is in connection with the preparation of food or foodstuffs, whether cooked or in raw form, are hereby required to undergo a physical examination once every Six (6) months.
b.) Owners, managers and operations of establishments shall see to see to it that their employee required to undergo physical and medical examination have been issued the necessary health certificate.
c.) The Municipal Health Officer shall keep a record of physical and other health examinations conducted and the copies of medical certificates issued, including the name of the individual, the date, and the purposes for which the examination was made.
Section 4D. 04. Penalty . Any violation of the provisions of this article shall be punished by a fine of not less than Fifty (Php 50.00) pesos, but not exceeding One Hundred (Php 100.00) pesos, or imprisonment of not less than Ten (10) days but not exceeding one (1) month, or both, at the discretion of the court.
Article E. Sanitary Inspection Fee
Section 4E.01. Imposition of Fee. There shall be collected an annual sanitary inspection fee of Ten (Php 10.00) pesos from each business establishment at this municipality.
Section 4E.02. Time of Payment. The fee is imposed in this article shall be paid to the Municipal Treasurer after sanitary inspection of the establishment has been made but prior to the issuance of the sanitary certificate by the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January.
Section 4E.03. Administrative Provisions.
a.) The Municipal Health Officer or his duly authorized representative shall conduct an annual sanitary inspection on all business establishment and building to determine the adequacy of ventilation, general sanitary condition and propriety for habilitation.
b.) The Municipal Health Officer shall required evidence of payment of the fee imposed herein before he issues a sanitary inspection certificate.
Section 4E. 04. Penalty . Any violation of the provisions of this article shall be punished by a fine of not less than Fifty (Php 50.00) pesos, but not exceeding One Hundred (Php 100.00) pesos, or imprisonment of not less than Ten (10) days but not exceeding one (1) month, or both, at the discretion of the court.
Article F. Service Charge for Garbage Collection
Section 4F.01. Imposition of Fee. There shall be collected from every owner or a business establishment an annual garbage fee in accordance of the following schedule:
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Garbage fee Per Annum
a.) Manufacturer of any article of commerce, including
brewer, distillers, repackers and compounders
of liquors, distilled spirits and/or wines Php 100.00
b.) Importers and exporters Php 100.00
c.) Retailers, dealers, independent wholesalers and
distributors of any article of commerce;
1. Sari-sari Stores Php 20.00
2. Groceries Php 40.00
3. Supermarkets Php 100.00
4. Bazaars and department stores Php 150.00
5. Drug Store Php 40.00
6. Others Php 20.00
d. On eating places like café, cafeterias, restaurants,
and other similar establishments Php 50.00
e.) On business principally rendering services Php 20.00
f.) On amusement places Php 100.00
g.) On financing institution like banks,
Insurance companies, etc. Php 40.00
h.) On lodging and living establishments, like apartments,
Condominium, boarding houses, hotels and motels Php 100.00
i.) On barbers shops, tailor/ dress shops Php 20.00
j.) On Groceries Php 60.00
k.) Movie house, service stations Php 50.00
l.) On private detective and security agencies Php 20.00
m.) On rice and corn mills Php 20.00
n.) Other business establishment not mention above Php 20.00
Section 4F.02. Time of Payment. The fee prescribed in this article shall be paid to the Municipal Treasurer in advance on or before the tenth (10th) day of every month or/on to the authorized representative who shall collect the said fee from the establishment.
Section 4F.03. Surcharge for Late Payment. Failure to pay the tax prescribed in this article within the time required shall the taxpayer to a Surcharge of Twenty-five(25%) percent of the orginal amount tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 4F.04. Administrative Provisions.
a.) For the purpose of the imposition, the area of the garbage collection shall be the business area of the town proper and public market.
b.) The owner or the operator of the aforementioned business establishment shall provide for his premises the required garbage can or receptacle properly covered which shall be placed in front of his establishment before the time of collection.
c.) The Sanitary Inspector for the Municipal Health Office shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within their premises.
Section 4F. 05. Penalty . – Any violation of the provisions of this article shall be punished by a fine of not less than Two Hundred (Php 200.00) pesos, but not exceeding Five Hundred (Php 500.00) pesos, or imprisonment of not less than Ten (10) days but not exceeding one (1) month, or both, at the discretion of the court.
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Article G. Motorized Tricycle and Pedicabs Operation Filing Fees
Section 4G.01. Imposition of Fee. There shall be the following from applicants of a motorized tricycle operators permit and pedicabs operators permit in the following schedule;
1.) Filing Fee Rate of Fee
a.) Motorized Tricycle Operator’s Permit Php 100.00
b.) Pedicab Operators Permits Php 50.00
2.) Fare Adjustment Fee for Fare Increase
a.) Motorized Tricycle Operator’s Permit Php 50.00
b.) Pedicab Operators Permit Php 25.00
3.) Filing Fee for Amendments
a.) Motorized Tricycle Operator’s Permit Php 75.00
b.) Pedicab Operators Permit Php 30.00
Section 4G.02. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for the required permit.
No application of Motorized Tricycle Operator’s Permit or Pedicab Operators Permit shall be given due course without the Official Receipt attached to it showing that the corresponding fees were paid.
Section 4G. 03. Penalty . Any violation of the provisions of this article committed by any employee of this municipality in accepting application as provided above without the corresponding payment of required fess shall be punished by a fine of not exceeding One Hundred (Php 100.00) pesos, or imprisonment of not less than Ten (10) days but not exceeding one (1) month, or both, at the discretion of the court.
CHAPTER V. MUNICIPAL CHARGES
Article A. Market Fees
Section 5A.01. Definition. When used in this Article.
Public Market – refers to the place where building of structure of any kinds, designed by the Sangguniang Bayan as Poblacion Central Market.
Market Premises – refers to an open space in the compound; part of the market lot consisting of bare grounds, not covered by market buildings, usually occupied by transient vendors especially during market days.
For purposes of this Article, buying and selling of goods in any palces except those made by duly licensed establishments, within a radius of Three ( 3) kilometers from the market to Poblacion central Market, and all other markets established thereafter, are considered made within the market premises and are subject to market fees.
Market Stall – refers to the subdivisions of the market, housing one class group of allied goods, commodities or merchandise.
Section 5A.02. Market Section. For purposes of this Article, the public market shall be divided into the following sections;
a.) Fish Section – Fresh fish, clams, oysters, lobsters, shrimps, seaweeds, and other sea foods or marine products.
b.) Meat Section – Fresh meat from cow, carabao, goat, sheep, pig, etc.
c.) Vegetable Fruit and Section – All kinds of vegetable, fruits and root crops.
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d.) Dry Goods Section – All kinds of textiles, readymade dresses and apparel
e.) Groceries and Sari-sari Section – All kinds of groceries, like biscuits, crackers, all kinds of cakes, butter, cheese, confectionaries, candies, canned goods and bottle goods, beverages, soft drinks, flour, rice, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlic, potatoes, eggs, toilet articles, corn, sausages, including mango, starch, salt, soap and other household and food products including firewood and charcoal.
f.) Glassware and Farm Implements Sections – All kinds of farm implements such as harrow, linkaw, ropes and the like. All kinds of kitchen utensils, floor mats, brooms, plastic products, glass products including household utensils made of clay.
g.) Poultry Product Section – All chickens , ducks, ducks, birds, duckling eggs poultry feeds.
h.) Miscellaneous Section – This includes beauty parlors, tailor and dress shops, newspaper and magazines stand, radio and watch repair shops, office supplies and photo studios.
Section 4G.01. Imposition of Fees.
a.) Rental of Block Tiendas / Stalls at Poblacion Central Market.
b.) Rental of Market Baltbes at Poblacion Central Market.
c.) Rental of Block Tiendas / Stalls at Public Market.
d.) For purposes of this Article, permanent vendors occupying under the Poblacion Central Market buildings either by stall or tables, shall pay lot rental at Php 70.00 (per square meter) per month.
e.) On occupants of the Market premises not occupying tables, per say, or fraction thereof, Php 5.00 per square meter.
f.) On the market premises, along the Highway Municipal Streets, roads, public, plazas, and open grounds, per day is Php 5.00 per square meters.
g.) On the space occupied during fiesta seasons, rate per day Php 10.00 per square meter.
h.) Market Entrance Fee – A market entrance fee shall be collected from transient vendors on the following enumerated commodities;
h. 1.) Agricultural Products Rate of Fee Per Day
h. 1.1.) Root Crops
1. Carrots Php 0.10/ kilo
2. Babi, Curioso and the like Php 0.10/ kilo
3. Potatoes Php 0.10/ kilo
4. Raddish Php 0.10/ kilo
5. Singkamas Php 0.10/ kilo
6. Ube Php 0.10/ kilo
7. All other kinds of root crops Php 0.10/ kilo
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h.1.2.) Fruits
1. Apples Php 1.00/ kilo
2. Bananas
2.a Bangan and Tundan Php 1.00/ hun.
2.b Cardava, Sab-a, sarabia Php 0.75/ hun.
2.c All other kinds of bananas Php 0.50/ hun
3. Chicos Php 0.10/ doz.
4. Citrus and oranges, antive Php 0.25/ hun
5. Durian Php 1.00/ pc.
6. Grapes Php 1.00/ kilo
7. Guavas (hybrid) Php 0.50/ kilo
8. Guavas (native) Php 0.20/ kilo
9. Jackfruit Php 1.00/ pc.
10. Lanzones Php 0.20/ kilo
11. Marang Php 0.50 / pc.
12. Mangoes Php 1.00/ doz.
13. Papaya Php 1.00/ doz.
14. Pineapple Php 0.05/ pc.
15. Pakwan Php 1.00/ kilo
16. Siniguelas Php 0.10/ doz
17. Sunkist Php 1.00/ doz.
18. Watermelon Php 1.00/ kilo
19. All other kinds of fruits Php 0.20/ kilo
h.1.3.) Vegetable
1.) Leafy Vegetable
1.a. Cabbage Php 0.50/ kilo
1.b. Chinese Pechay Php 0.50/ kilo
1.c. Native Pechay Php 0.25/ kilo
1.d. All other kinds of Leafy Vegetable Php 0.10/ kilo
2.) Fruit Vegetable
2.a. Ampalaya Php 0.50/ kilo
2.b. Bantiyong Php 0.20/ kilo
2.c. Eggplant Php 0.20/ kilo
2.d. Pepino Php 0.20/ kilo
2.e. Sikwa Php 0.20/ kilo
2.f. Sayutis Php 0.01/ pc.
2.g. Tambayag Php 0.20/ kilo
2.h. Squash Php 0.10/ kilo
2.i. Upo Php 0.10/ kilo
2.j. All other kinds of Fruit Vegetable Php 0.10/ kilo
h.1.4.) Spices
1.) Chinese Spice Php 0.50/ kilo
2.) Garlic Php 0.50/ kilo
3.) Onions
3.a. Bulb Php 0.25/ kilo
3.b. Leaf Php 0.10/ bundle
4.) Peppers
4.a. Atsal Php 0.25/ kilo
4.b.Pungent, quilicot Php 0.20/ kilo
5.) Tomatoes Php 0.25/ kilo
6.) All other kinds of spice Php 0.20/ kilo
h.1.5.) Cereals and Grains
1. Cacao Php 1.00/ kilo
2. Coffee Beans Php 1.00/ k ilo
3. Corn;
3.a. Grains Php 0.05/ kilo
3.b. Grits Php 0.04/ kilo
3.c. Young ears (Tila-uban) Php 1.00/ doz.
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4. Monggoes Php 1.00/ kilo
5. Palay Php 0.03/ kilo
6. Peanuts
6.a Peeled Php 2.00/ kilo
6.b. Unpeeled Php 1.00/ kilo
7. Polard Php 0.02/ kilo
8. Poultry and animal feeds Php 0.04/ kilo
9. Prawn and other fish pond feeds Php 0.05/ kilo
10. Rice Php 0.04/ kilo
11. Rice and corn bran Php 0.02/ kilo
12. Sorghum Php 0.05/ kilo
13. Soya Php 0.50/ kilo
14. Castor Beans (Tangan- tangan) Php 0.25/ kilo
15. Other Kinds of Beans Php 0.15/ kilo
h.1.6.) Livestock:
1. Large Cattle Php 20.00/ head
2. Hogs or Pigs (Live weight) Php 10.00/ head
3. Goat and other livestock (Live weight) Php 5.00/ head
4. Chickens and other fowls (Live weight) Php 1.00/ head
h. 2.) Other Agricultural Products:
1. Coconuts Php 0.05/ pc.
2. Copra Php 0.10/ kilo
3. Cassava Chips Php 0.05/ sack
4. Salt Php 1.00/ sack
5. Flour Php 1.00/ sack
6. Starch Php 1.00/ sack
7. Sugar
7. a. Mascovado Php 0.05/ kilo
7.b. Refined sugar Php 0.10/ kilo
h. 3.) Forest Products
1.) Home Industries
1. a. Bamboo Crafts Php 0.50/ pc.
1.b. Basket Php 0.50/ pc.
1.c. Batuwang or saangka Php 0.50/ pc.
1.d. Ceramics and Pottery Products Php 1.00/ doz.
1.e. Hats Php 1.00/ pc.
1.f. Mats Php 1.00/ pc.
1.g. Metal Products Php 1.00/ pc.
1.h. Nigo and Ayagan Php 0.50/ pc.
1.i. Ropes:
1.i.1. Synthetic Fibers Php 0.20/ kilo
1.i.2. Native Fiber Php 0.10/ kilo
1.j. Shellcrafts Php 0.10/ kilo
1.k. Stone Crafts Php 1.00/ doz.
1.l. Tinsmith Products Php 1.00/ pc.
1.m. Toys Php 1.00/ doz.
1.n. Other Home Industries Php 0.90/ kilo
2.) Other Industrial Products
2. a. Coconut Oil Php 0.50/ Liter
2.b. Kerosene Php 0.50/ Liter
2.c. Lime Php 0.50/ Liter
h.5. ) Wet Goods
5.1. Meat:
1.a. Carabeef and Beef Php 0.50/ kilo
1.b. Pork Php 0.20/ kilo
1.c. Venison Php 0.20/ kilo
1.d. Fowls and the like Php 0.50/ head
5.2. Marine and Sea Products:
For purposes of this Section, fish and other marine products are hereby classified as: Special Class, 1st Class, 2nd Class, and 3rd Class;
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2.a 1st Class Php 0.50/ kilo
2nd Class Php 0.35/ kilo
3rd Class Php 0.25/ kilo
Special Class
2.b. Other Marine Products
Agricultural products not sold on the day when the corresponding market entrance fee was paid shall be subject to market entrance fee of Twenty Five (25%) percent of the original imposition, if still displayed or offered for sale the following day and thereafter, the same shall no longer be subject to market entrance fee until sold.
In case the vendor from an entrance fee as collected occupies any space with an area in excess of what he paid for, he shall be required to pay the correct amount of fee due thereon less than what he pay have already paid an entrance fee.
Duly licensed suppliers or distributors of goods, commodities or general merchandise servicing permanent occupants of market stalls, booths, tiendas or other space as well as the same occupant when the bring in goods, commodities or merchandise to replenish or augment their stocks shall not be considered as transient vendors required to pay the market fees herein authorized.
Section 5A.04. Time of Payment.
a.) For stalls – The fee for the rental of market stalls shall be paid 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 Lessee shall be required to put up a deposit in the amount of Php 1, 000.00 to guarantee payment of rentals and cost of repairs chargeable to the account of the Lessee, provided, that any balance thereof shall be returned to the Lessee upon termination of the Lessee.
Section 5A.05. Issuance of Official Receipts and Cash Tickets. the Municipal Treasurer or his duly authorized representative shall issue am official receipt as evidence of payment of rentals of fixed stalls.
A cash tickets shall be issued to an occupant of the market premises or transient vendors and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall good only for the space of the market premises in 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 same merchandise even if such sale is done in the same place occupied by the previous vendor.
Section 5A.06. Surcharge for Late or Non- Payment of Fees.
a.) The Lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay to a Surcharge of Twenty –five (25%) percent of the total rent due. Failure to pay the rental fee for the three (3) consecutive month s shall cause automatic cancellation of the contract of lease of stall, without prejudice to suing 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 article shall pay three times as such as the regular rate for the space occupied.
c.) Any person occupying space in the market premises without first paying the fee paying the fee imposed in this article shall pay three times as such as regular rate for the space occupied.
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Section 5A.07. Adjudication of Stall.
a.) Lease period – the contract of Lease for a stall shall be for a period of one (1) year renewable upon its expiration, unless revoked in accordance with the provision of this article.
b.) Notice of Vacancy – a notice of vacancy of newly constructed or vacated stalls shall be made for a period of fifteen (15) days immediately preceding the date fixed space for their award to qualify to apprise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall the bulletin board, of the market the notice of vacancy shall be written on cardboard, thick paper or any suitable material and shall be in the following form;
Notice is hereby given that stall no. ___________Building (or pavilion) No. ___________of the ________________________________ Market is vacant for 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 on application therefore on the prescribed from (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 applicant, the award of the lease of the vacant shall be determined thru drawing of lots or public bidding of the rentals thereof to be conducted on ________________, 19____ at 12:00 o’clock noon at the Office of the Municipal Treasurer by the market committee. This stall is found in the ________________________ section and is 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 her attorney.
2.) It shall be the duty of the Municipal Treasurer to keep a register book showing the names and addresses of all applicants for a stall, the number and hour of the receipt of the application by the Treasurer of each applicant. It shall also be the duty of the Treasurer to acknowledge receipt of the application setting forth therein the time and date of receipt thereof together with the cash bond or deposit if any.
3.) The application shall be substantially in the following form:
APPLICATION TO LEASE MARKET STALL
(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, Filipino Citizens of the ________________ and residing at__________________________.
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Should the above mentioned stall be lease 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 for stalls. I shall at all time have my picture and that of my helper or (helpers) conveniently frames and hung conspicuously in the stall.
2. I shall keep the stall (or stalls) at all times in good sanitary condition and comply strictly wit h 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) shall belong exclusively to me and shall conform to the arrangement of sections in the public market.
4. The business to be conducted in the stall (or stalls) shall belong exclusively to me and shall conform to the arrangement of sections in the public market.
5. In case I engaged helpers, I shall nevertheless personally conduct my business and be present at the stall (or stalls). I shall promptly notify the market authorities of my absence, giving my reason or reasons therefore.
6. I shall not seal or transfer my privileged to the stall (or stalls) or otherwise permit another person to conduct business therein.
7. Any violation on my part or may helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract.
Very truly yours,
__________________
Applicant
I, _________________________________, do hereby state that I am the person w ho is signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my knowledge.
Applicant:____________________________
TAN: _______________________________
SUBSCRIBED AND SWORN to me this _______________day of ____________, 19___, in the Municipality of ___________________________, Province of ____________________________, Philippines, applicant-affiant exhibiting his/her residence certificate No.________________________ issued at _________________________on _________________________, 19____.
_________________________
Official Title
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4. Applicant s who are Filipino Citizens shall have preference in the lease public market stalls. If on the last day set for filing application, 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, the adjudication of the stall shall be made thru drawing of lots or public bidding of the rental thereof 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, adjudication of the stall shall be made thru drawing of lots or public bidding of the rental thereof to be conducted by the Market Committee on the date and hour specified in the notice. The result of the drawing of lots or public bidding 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 reward of the lease. It shall be the duty of the Treasurer to affix one (1) copy of the picture to the application and the other copy of the record card keep for the 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 an appeal with Secretary of Finance through the Municipal Mayor who may submit such appeal with his comment and recommendation as he my desire to make on the matter. The decision of the Secretary of Finance in such cases shall be final.
Section 5A.08. Miscellaneous Provisions on Stalls.
a.) Vacancy of Stall before expiration of the lease. – if for any reasons, a stall holder or lessee discontinue or id required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of the manner herein prescribed.
b.) Partnership with the stall holder – A market stall holder who enters into business partnership with any party after her acquired 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 stall holder to continue in his business, the surviving partner may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, the spouse, parents, son, daughter or relative within the third degree by consanguinity or affinity of the deceased is not continue occupying the stall concerned, if he or she applies for it.
c.) Leases to personally administer hid stall – Any person who has been awarded the right to lease market stall in accordance with the provisions of hereof, shall occupy, administer and be 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 w ho are actually living with him and are not disqualified under the provision hereof. The person to be employed as helpers shall, under no circumstances be person with whom the stall holder has any commercial relation or transaction.
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d.) Dummies; Sub-leased of stalls – In any case where the person registered to be the holder or lessee of a tall in the public market, is found to be not the person who is actually occupying the said stall, the lease of such stall shall be cancelled, if upon if upon investigation such stall 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 5A.09. Responsibilities for Market Administrator. The Municipal Treasurer shall exercise direct and immediate supervision and control over the Municipal Public Market and personnel thereof, including those duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinance and other pertinent rules and regulations.
Section 5A.10. Creation of a Market Committee. There is hereby created a permanent market committee composed of the Municipal Treasurer as Chairman, a representative of the Mayor, Sangguniang Bayan, and the Market Vendors to be appointed by the Municipal Mayor, as members. The committee shall conduct the drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stalls in the Municipal Market and to certify to the Municipal Treasurer of the result thereof.
Section 5A.11. Rules and Regulations.
a.) The peddling or sale outside the public market site or premises of 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, hook, sell or offer for sale, or expose for sale, any article in the passageway (pasilyo) used by purchasers in the market premises.
d.) It shall be unlawful for any person to resist, obstruct, and you or impede any market employee or personnel in the performance of his/her duties; not shall parents allow their children to play in or around their stalls or in the market premises.
e.) No merchandiser or article shall be sold, offered for sale, or exposed for sale in the market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon has been paid.
f.) It shall be unlawful for any lessee to remove, construct or install electrical wiring or water connection nor alter the structure of the stall without prior permit from the market administrator and approved by the Municipal Treasurer.
g.) This Municipality shall not be responsible to the occupant of the stalls for any lost or damaged cause by fire, theft, robbery “force rajeure” or any other cause, All article or merchandise left in the public market during closure time, shall be at the risk of the stall holder or owner thereof.
h.) All articles abandoned in the Public Market building violation of any provision of this article or any regulation or rule on the management of the market shall be deemed nuisance. It shall be the duty of the market Administrator of hi s subordinate to take custody thereof, in case the articles are claimed within Twenty- four (24) hours thereafter, they shall be returned to their original owner upon payment of actual expenses incurred in their safe keeping unless they have so deteriorate as to constitute a menace to public health, in which case they shall be disposed in the manner directed by the Treasurer, who may also in his discretion cause criminal prosecution of the guilty party or merely warn him against future violation. In case where the articles have not 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.
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Section 5A.12. Applicablity Clause. Existing laws, ordinance, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this articles.
Section 5A.13. Penalty. Any violation of the provisions of this article shall be punished by a fine of not less than Five Hundred (Php 500.00) pesos but not exceeding One Thousand (Php 1,000.00) pesos, or imprisonment of not less than one (1) month but not exceeding six (6) months, or both, at the discretion of the court.
Article B. Slaughter and Corral Fee
Section 5B.01. Imposition of Fee.
a.) Permit Fee to Slaughter – before any animal is slaughtered for public of home consumption, a permit therefore shall be secured from the Municipal Health Officer concerned of his duly authorized representative who shall determine whether the animal or fowl is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fees as follows:
Public Consumption Home Consumption
Large Cattle per Head Php 25.00 Php 15.00
Hogs per Head Php 10.00 Php 5.00
Goats per Head Php 5.00 Php 2.00
Sheep per Head Php 5.00 Php 2.00
Others per Head Php 2.00 Php 1.00
b.) Slaughter Fee – The fees shall be paid to cover the cost of services in the slaughter of animals at the Municipal Slaughterhouse, in accordance with the following rates:
1. For Public Consumption, per kilo: Slaughter Fee
Large Cattle Php 0.25
Hogs Php 0.20
Goats Php 0.15
Sheep Php 0.15
Others Php 0.10
2. For Home Consumption, per kilo: Slaughter Fee
Large Cattle Php 0.25
Hogs Php 0.20
Goats Php 0.50
Sheep Php 0.50
Others Php 0.50
Section 5B.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animal condemned by the Municipal Health Officer.
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Section 5B.03. Time of Payment.
a.) Permit Fee – The fees shall be paid to the Municipal Treasurer upon application for a permit to slaughter to the Municipal Health Officer.
b.) Slaughter Fee – The fees shall be paid to the Municipal Treasurer or his authorized representative before slaughtered animal is removed from the public slaughterhouse or before the slaughtering of the animal if takes place elsewhere outside the public slaughterhouse
c.) Corral Fee – The fees shall be paid to the Municipal Treasurer before the animal is keep in the Municipal Corral or any place designated as such if the animal is keep in the Corral beyond the period paid before the same animal is released from the corral
Section 5B.04. Administrative Provision.
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 of certificate of ownership if the owner is the applicant thereof, or the original certificate of transfer and certificate of ownership 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, there is no certificate of transfer made in his favor, once such certificate shall be issued and the corresponding fee collected therefore. 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 Fee to Slaughter has been requested. For unbranded cattle of the required age, the necessary certificate of ownership and / or transfer shall be issued, corresponding fees collected therefore before the Slaughter Permit is granted.
c.) Before the animal is slaughtered for public consumption, a permit thereafter shall be secured, from the Municipal Health Officer or his duly authorized representative through the Municipal Treasurer. The permit shall bear the date and the 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 permitee, the kind of and sex of the animal to be slaughtered appears.
d.) The Permit Fee to Slaughter as hereinrequired shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times.
Section 5B.05. Penalty. – Any violation of the provisions of this article shall be punished by a fine of not less than Five Hundred (Php 500.00) pesos but not exceeding One Thousand (Php 1,000.00) pesos, or imprisonment of not less than one (1) month but not exceeding six (6) months, or both, at the discretion of the court.
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Article C. Fishery Rental or Fees
Section 5C.01. Definition. When used in this Article.
“Municipal Waters” – For the purpose of this article the words “Municipal Waters” include not only streams, lakes and tidal waters included within the municipality, not being the subject of private ownership and not comprised national parks, pubic forests, timberlands, forest reserves, or fishery reserves, but also marine waters included between the lines drawn perpendicularly to the general coastling from points where the boundary lines of the municipality touch the sea at low tide and a third line parallel with the general coastline and three (3) nautical miles from such coastline. Where the municipalities are as situated on the opposite shores than there is less than six nautical miles of marine waters between them, the third line shall be a line shall be a line equi-distant from the opposite shores of the respective municipality.
Section 5C.02. License Permit, Fishery Grant. It shall be unlawful for any person, cooperative, partnership, association to take or catch fish or other aquatic products by means of nets, traps or other fishing gears in the municipality unless provided with the necessary license permit issued for the purpose by the Municipal Treasurer. I shall be likewise illegal for any person, cooperative, partnership, association or corporation to operate fish corrals or oyster culture bids, or to take or catch “Bangus” fry or fry of other species for propagation within the jurisdiction of this municipality without first securing a Municipal grant therefore conferred as provided by the law and this ordinance.
Section 5C.03. Person Eligible for Fishing and/or Fishery Privilege . The following are under this ordinance, eligible for fishing and /o fishery privileges,
a.) Citizens of the Philippines
b.) Cooperative, Partnership, Association or Corporation duly registered or incorporated under the laws of the Philippines and authorized to transact business in the Philippines and at least sixty per centum (60%) of whose capital stock belong wholly to citizens of the Philippines.
It shall be unlawful for any person, cooperative, partnership, association or corporation not qualified by the law and this ordinance for the effect, to engage personally or through other person, in fishing or catching or collecting aquatic products in the municipal waters within the jurisdiction of this municipality.
Section 5C.04. Division and Classification of Municipal Waters. The Municipal Waters within the jurisdiction of this municipality shall be divided and classified as follows:
A. For the Erretion of Fish Corrals: Minimum Annual Rental
Lot No. 2-A from point 15 to point 16 Php 750.00
Lot No. 2-B from point 13 to point 14 Php 3,000.00
Lot No. 2-C from point 10 to point 11 Php 7,500.00
Lot No. 2-D from point 8 to point 9 Php 7,500.00
Lot No. 2-E from point 6 to point 7 Php 7,500.00
Lot No. 2-F from point 4 to point 5 Php 7,500.00
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A. For the Catching “Bangus” Fry of “Kawag-kawag”:
Zone 3 from point 19 to point 25 Php 15,000.00
Zone 2 from point 4 to point 18 Php 12,000.00
Zone 1 from point 1 to point 3 Gov’t Service
The aforementioned lots and zones are indicated/shown respectively in the attached plan prepared for the Municipality.
Section 5C.05. Government ““Bangus” Fry Reservation. In the zoning and classification of the municipal waters for purpose of awarding through public bidding, areas of the construction or operation of fish corral or the gathering of fry, this municipality hereby aside not more than one- fifth (1/5) of the area marked for the gathering of fry zone (3) within its municipal waters under Section 4 (B) of this basic fishery ordinance as designated by the Bureau of Fisheries and Aquatic Resources, as Government “Bangus” Fry Reservation.
Section 5C.06. Exclusive Fishery Privileges . Operation Fish Corrals and the catching of bangus fry or fry of other species for propagation shall be considered asexclusive fishery privileges which shall be granted always to the highest bidder in public bidding held accordingly to the provisions of this ordinance.
The Sangguniang Bayan may grant to the highest qualified bidder exclusive fishery privilege of constructing and operating fish corrals, or gathering bangus fry or fry of other species, in municipal waters for a period not exceeding five (5) years; Provided that these grant exclusive fishery privileges shall be under such conditions as shall be prescribed by the Secretary of Agriculture.
Section 5C.07. Issuance of Individual License in case no Bidder opt to lease fishing zones . If after two notices for the grant of exclusive fishery rights to public auction, no interested bidders opt to lease any fishing zone within the municipal waters, the Sangguniang Bayan is authorized to grant the privilege of erecting fish corrals, and catching “bangus” fry or “kawag-kawag within the individuals. Upon payment of the license fee therefore at the rates not exceeding those fixed hereunder.
1. Fish Corrals erected in the sea: Annual Fees
Less than 3 meters deep Php 30.00
3 meters deep or more but less than 5 meters deep Php 50.00
5 meters deep or more but less than 8 meters deep Php 200.00
8 meters deep or more but less than 10 meters deep Php 360.00
10 meters deep or more but less than 15 meters deep Php 800.00
15 meters deep Php 1,000.00
2. Catching “Bangus” Fry of “Kawag-kawag”:
Less than 1,000 square meters Php 500.00
1,000 sq. m. or more but less than 2,000 sq. m. Php 800.00
2,000 sq. m. or more but less than 4,000 sq. m. Php 1,500.00
4,000 sq. m. or more but less than 6,000 sq. m. Php 2,600.00
6,000 sq. m. or more but less than 8,000 sq. m. Php 3,000.00
8,000 sq. m. or over Php 4,000.00
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3. Fish Corrals inland fresh waters: Annual Fees
With an area less than 500 sq. m. Php 100.00
With an area of 500 sq. m. or more but less than 1,000 sq. m. Php 200.00
With an area of 1,000 sq. m. or more but less than 5,000 sq. m. Php 300.00
With an area of 5,000 sq. m. or more
but less than 10,000 sq. m Php 500.00
Section 5C.08. Application of Exclusive Fishery Privileges . Application for any exclusive fishery privileges mentioned in the preceding section shall be made an official form duly approved by the Sangguniang Bayan.
Section 5C.09. To whom to Submit Application. All application shall be forwarded to the Municipal Secretary who shall submit the same to the Municipal Mayor. Upon receipt of the application the Municipal Mayor shall satisfy himself that the license applied for will not prejudice public interest and that the portion or area for which an application for lease has been presented is not covered by any subsisting lease.
Section 5C.10. Committee on Auction . A Committee on auction is hereby created to compose of the Municipal Treasurer as Chairman and two members of Sangguniang bayan as Member.
Section 5C.11 Public Of Notice. The committee on auction shall advertise notice for sealed bids for exclusive fishery privilege in areas or zones of the municipal waters available for erecting fish corrals, or taking or catching “bangus” fry or fry of other species for propagation by posting said notice in news paper published in the locality if any, for a period of not less than fifteen (15) days.
Section 5C.12. Time and Place of Auction The Sangguniang Bayan shall in resolution, provide for a notice for sealed bids for exclusive fishery privilege granted under Section 21 (B) of presidential Decree no.231 as amended (local Tax Code) and Section 29 of presidential Decrees no. 704, specifying the time and place of auction the amount to deposited, before an individual or entity is entitled to participate the procedure to be followed by the Committee on auction before any exclusive privilege is granted and the bond as guarantee of good faith and for satisfactory compliance with the terms of the lease or grant. The bond shall be in cash, in real estate situated within the Philippines or by surety company authorized for that purpose in an amount not less than two years rental.
Section 5C.14 Municipal Concessions and Lease Concerning Fisheries. No Lease or concession granted by the Sangguniang Bayan under authority of an ordinance approved pursuant to Section 4 Presidential Decree No. 704 concerning fishing or fisheries in streams, lake rivers inland and or municipal water, shall be valid and enforceable unless the Secretary of Agriculture upon recommendation of Director of fisheries and aquatic Resources approve the same.
Section 5C.14 License Permit. The privilege or taking or catching fish in the municipal waters of this Municipality with not’s traps or other fishing gears with or without using thereof fishing boats or vessels three tons gross of less, shall be granted under ordinary license permit issued by the Municipal Treasurer to any person cooperative, partnership, association or corporation qualified under Section 4 of this ordinance upon payment of the corresponding license permit required therefore in the following;
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GENERAL SCHEDULE OF LICENSE FEE
Item : Kind of fishing gear (such as : License fee per year no. : traps or others fishing gears) : Reasonable License Fee or not more than Php 50.00
1. (Vernacular in Bicol, Cebu Palawan)
Fisherman Using Nets:
a) Bacuerna Php 30.00
b) Pangki Php 35.00
c) Pahubas Php 35.00
d) Largareta Php 35.00
e) Sarap Php 35.00
f) Panapao Php 25.00
2. Fisherman Using Traps
a) Anaag Php 13.00
b) Amtol Php 13.00
c) Bobo Big (Pangal) Php 13.00
d) Bobo Small Php 19.00
e) Dumpal Php 17.00
f) Lulong Php 13.00
e) Pasgong Php 13.00
3. Fisherman Using Hook & Line
a) Without Light Php 10.00
b) With torch using in fishing Php 13.00
c) With Petromax used Php 17.00
4. Fishermen Using other Fishing Gear
a) Bahan Php 25.00
b) Baling Php 25.00
c) Panti Php 15.00
d) bitana Php 20.00
e) Bacatot Padaro Php 25.00
f) Sahid Php 10.00
g) Laya Php 10.00
h) Anud Php 10.00
i) Sagiwsiw Php 11.00
j) Patuayan Php 25.00
k) Lukayan Php 25.00
l) Lukob Php 17.00
Provided that no other fee shall be collected from fishermen duly licensed by other municipality are less than those prescribed above in which case the difference between two annual fees may be collected. Provided, further, that fishing boats or more than three tons gross and fishermen licensed by the National Government shall not be subject to the requirements of this ordinance especially the payment of Municipal License Tax, fee or charge; provided, furthermore, that the residents of this municipality who have not been granted licensed for commercial fishing shall be allowed to fish in municipal waters for their home consumption, provided impose a license for the privilege as gathering marine moll sea or the shell thereof. For pearling boats and pearl divers, as for prospecting collecting or gathering sponges or other aquatic products, or for the culture of the fishery aquatic products; provided, lastly, that they shall not fish within Two Hundred (200) meters from nay fish coral operated under exclusive privileged granted b the municipality in accordance with this ordinance, license permits issued under section shall be valid for the year in which they are issued
Section 5C.15 Restriction on Baby Trawls using Fishing Boats of Three Tons Gross or less: Baby trawls using fishing boats with three gross tons or less are not allowed to operate within the 3 kilometer limit from the shore line of this Municipality
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Section 5C.15 Report of Fish Caught: Any individual or entity who has optioned a fishery grant or license to take or catch fish in the municipality water of the municipality shall submit to the Municipal Treasurer of the municipality wherein he is fishing within the first ten (10) days of each month a monthly report on triplicate copies, showing the kind, quantity and value, if sold, of fish caught during the month. Provided, that the Sangguniang Bayan shall furnished the bureau of fisheries and Aquatic Resources, for statistical purposes, on forms which shall be furnished by the Bureau, such information and date on fishery matters as are reflected in such forms.
Section 5C.17. Restriction. License and permits or contracts executed under this ordinance shall contain provisions to the effect that;
a) No fish corrals or “baklad” shall construct within two hundred meter (200) or another fish corals in marine fisheries or one (1) hundred meters in fresh water fisheries. Unless this belong to the same license/grantee but in no case shall this distance be less than sixty (60) meter a part, except in waters less than two (2) meters deep at low tide or unless previously approved by the Secretary of Agriculture.
b) Fish Corral shall be entirely opened during close season period or period’s authorized by the Honorable the Sectary of agriculture, for the free passage of fishes to enable a considerable number to reach spawning grounds.
c) Nothing in the license shall be construed as permitting the lease or licensee, grantee or permitee to undertake any streams or lake flowing through or adjoining the fish corral or impade the flow and ebb of the tide to and from the sea wherein the lease or licensee, grantee or pemitee is granted a fishery privilege.
d) The licensee agrees unconditionally to comply with all the laws, decrees, order, rules and regulations governing fishing now, or which may hereafter be enforced.
e) The licensee agrees unconditionally to comply with all the laws, decrees, order, rules and regulations governing fishing now, or which may hereafter be enforced.
f) Failure to pay any fee of file, a bond when due as prescribed in the permit, license, contract or regulations shall be sufficient reason for cancellation of the license permit or contract.
Section 5C.18 Additional Condition in the contract of Lease. The contract to lease to be executed by the Municipality and the highest winning bidder on the grant of the exclusive fishery privileges under this ordinance shall contain the following additional terms and conditional terms and conditions pursuant to Presidential Decree no. 1505;
a) That when the National interest so requires, the President of the Philippines may review any amend, pulley, revise rescind or revoke any such contract, concession, license permit, Lease on similar privilege on any condition or provision thereon;
b) That upon the recommendation of the government agency or instrumentality concerned with the administration of any such contract, concession, license permit, Lease or similar privilege for violation of any of the conditions or provisions therin or of any condition prescribed in duly issued rules and regulations of the administering government agency or instrumentality.
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Section 5C.19 Penalty. Any individual or entity found violating any of the Provisions of this ordinance shall be punished for each offense by a fine of not less than twenty five pesos but not less than ten days but not exceeding two hundred (Php 200.00) pesos or imprisonment of not less than ten days but not exceeding six months or both such fines and imprisonment in the discretion the court.
Article D. Rental of Cemetery Lot
Section 5D.01 Imposition of Fee. There shall be collected the following rental fee for a lease of five (5) years;
1) For each burial not consisting of two (2)
Square meters measurement or fraction
Thereof (bare ground);
First Five Years Free
Thereafter Php 10.00
2) For inches proved by the municipality Php 125.00
3) Perpetual structures (absolute sale of lot measuring
1,. 2ha but not more than two lots per applicant) Php 2,000.00
Section 5D.02. 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 annually within twenty (20) days before the anniversary date of the initial payment made.
Section 3D.03 Surcharge for the late payment. In addition to the surcharge imposed herein, there shall be imposed an interest of fourteen percent (14%) percent annum upon the unpaid amount from the due date until the fee is fully paid.
Where an extension of time for the payment of the fee has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 5D.05 Administrative Provision
a) Permit to construct, any construction of whatever kind or natured in the public cemetery, whether for temporary or perpetual used, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon presentation of the recommendation of the Municipal Health Officer.
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 therefore.
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It shall also be the duty of the Municipal Treasurer to prepare and submit to the barangay Captain 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 week prior to the expiration date of the lease.
c) Register. The Municipal Treasurer shall keep a register on account of the cemetery, together with such additional information as may required by the Sangguning bayan.
Article E Charges for the Use of Waterworks System
Section 5E.01 Imposition of fee. The following fees shall be collected for the water services rendered by the Municipal waterworks System.
a) For metered Services:
1) Municipal charge for those consuming
Not more than five (5) cubic meters, per month Php 5.00
Residential Service Php 17.50/month
Commercial Service Php 20.00/month
Industrial Service Php 25.00/month
2) For every cubic meter in excess of five (5)
Cubic meter, per month:
Residential Service Php 3.75
Commercial Service Php 4.00
Industrial Service Php 4.25
b) For unmetered Services:
1) Flat rate consisting of one faucet only:
Commercial Service Php 100.00
Industrial Service Php 60.00
Residential Service Php 150.00
2) For each additional faucet fixtures per month
Commercial Service/Industrial Service Php 10.00
Residential Service Php 15.00
Application fee for water connection with the waterworks system
c) Installation fees for the first twenty lineal feet of pipe:
a) Earth and gravel excavation Php 150.00
b) Asphalted road Php 200.00
c) Cemented road Php 500.00
For every additional pipe of twenty (20) lineal feet long or fraction thereof will be charge 4% of the above rate.
d) Reinstallation fee – per twenty feet long pipe or fraction thereof
e) Tapping fees:
1) For ½” diameter Php 20.00
2) For ¼” diameter Php 30.00
3) For 1” diameter Php 40.00
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g) Every Multi-door apartment shall have separate water service connection and separate water meter for every occupant or lease therein.
h) In cases where the Municipal Government cannot met the needed supply of water meter, the applicant for a service connection shall furnish himself with a new meter of recognized or reputable brand which shall be submitted to and sealed by the Municipal Treasurer or his authorized representative and the installation thereof shall have been paid to the municipal Treasurer.
Section 5E.05 Penalty. Any violations of the provisions of this article shall be punished by affine of not less than Five Hundred (Php 500.00) pesos but not exceeding One thousand (Php 1,000.00) pesos, or imprisonment of not less than one year (1) moth but not exceeding Six (6) months, or both at the discretion of the court.
Article F. – Charges for Parking
Section 5F.01. Imposition of Fee. There shall be collected fees for the use of Municipal owned parking area (s) in accordance with the following schedule:
a) Passenger buses or cargo trucks 5.00/day or fraction thereof
b) Mini buses or Jeepneys 2.00/day or fraction thereof
c) Cars and Jeep 5.00/day or fraction thereof
d) Tricycle and pedicabs 2.00/day or fraction thereof
e) Motorcabs 1.00/day or fraction thereof
f) Other Vehicles .50/day
Section 2F.02 Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer of his duly authorized representative upon parking thereon.
Section 5F.03 Surcharge for the late Payment. Failure to pay the fees prescribed in this article within the time required shall subject the tax payer or the vehicle owner to a surcharge of twenty five (25%) percent of the original amount of the due, such surcharge to be paid at the same time and in the same manner as to tax or fee due.
Section 5F.04 Penalty. Any violation of the provision of this article shall be punished by a fine of not less than five Hundred (Php 500.00) pesos but not exceeding six (6) months, or both at the discretion of the court.
Article G. Charges for the use of the Municipal Road or Streets Leading to the Wharf and the premises along the Wharf for the Shelter and equipments.
Section 5G.01 Imposition of Fee. There shall be collected service fee for its use of the municipal road or streets leading to the wharf and to any point along the shorelines within the jurisdiction of the municipality and for police surveillance on all goods and all equipment hardboard or sheltered in the municipality in the following schedule:
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a) Vehicle and Equipment: Rate of Fee
1) Automatic per unit Php 10.00
2) Ford Fiera Php 10.00
3) Trucks Php 10.00
4) Passenger Bus Php 10.00
5) Delivery Panel (Big) Php 10.00
6) Delivery Panel (Small) Php 5.00
7) Delivery Trucks Php 20.00
8) Heavy equipments, such as, Bulldozers
Payloader, graders, etc. Php 30.00
9) Other Motor Vehicles Php 10.00
10) Bicycle/each Php 3.00
11) Bicycle/with side car Php 5.00
12) Motorcycle / each Php 5.00
13) Motorcycle with sidecar Php 10.00
14) Birggs & Stratton engine/each Php 5.00
15) Home Appliances Php 5.00
16) Sewing Machine/each Php 3.00
17) Jeep Php 10.00
b) Other Goods, Construction Materials Products:
1) Bamboo Craft Php 20.00
2) Bangus/Kilo Php 0.30
3) Beer, Cokes, Pepsi, and the like/each Php 0.25
4) Cassava Flour/Sack Php 0.25
5) Cassava Chips or binangkog /each Php 0.25
6) Cement/Bag Php 0.25
7) Charcoal/sack Php 0.10
8) Copra / sack Php 0.30
9) Corn Bran (Tahop/Sack) Php 0.25
10) Crude oil/Container Php 0.25
11) Dried fish/kilo Php 0.15
12) Edible oil Php 0.25
13) Electric Post / each Php 0.20
14) Empty bottles / each Php 0.02
15) Empty bottles / sack Php 0.20
16) Fertilizer, Feeds and the like per sack Php 0.50
17) Fowls / each Php 0.20
18) Gasoline / Container Php 0.50
19) Fresh Fish / Kilo Php 0.20
20) G.1. pipes / each ½ in size up Php 0.20
21) G.1. Sheet and the like sheet Php 0.25
22) Goats and Sheet/head Php 1.00
23) Hogs/head Php 3.00
24) Kerosene/container Php 0.25
25) Large Cattle/head Php 5.00
26) Live Fish/kilo Php 0.25
27) Lumber/ board feet Php 0.05
28) Mat/dozen
Baliw, Buri / each Php 0.50
Plastic Php 1.00
Tikug Romblon Php 0.50
29) Nails / Case Php 0.25
30) Native raw materials such as:
Midribs, buri and nito etc/bundle Php 1.00
31) Nipa Shingles /one hundred (100) Php 0.50
32) Nylon fishing nets/bundle or cartoon Php 2.50
33) Nylon thread/bundle Php 0.60
34) Other commodities / case or carton Php 0.30
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35) Other Commodities/case or carton Php 0.50
36) Plastic Products / Case or bundle Php 0.50
37) Palay & Corn Grits / Case or bundle Php 0.25
38) Paper products / case or bundle Php 0.30
39) Plastic raw materials/bundle Php 1.00
40) Plywood lawanit & the like Php 0.25
41) Rice and Corn grits /sack Php 0.50
42) Root Crops / Sack Php 0.25
43) Salted fish / 1 to 100 cans Php 0.30
44) Salted fish 100 cans up Php 0.20
45) Sices / box Php 0.25
46) Steel Metal Products / case Php 0.50
47) Sugar Sack Php 0.50
48) Vegetables/bo/big basket or bukag Php 0.25
49) Wine and the like/ case or cartoon Php 0.25
Section 5G.02 Time of Payment. The fees imposed herein shall be paid to the Municipal Treasure or his duly authorized representative before loading or unloading.
Section 5G.03 Administrative Provision. All goods, products, commodities and equipments sheltered or harbored in the wharfs premises should be removed by its owners or their representatives within twelve (12) hours from the time of its delivery or unloading, goods products, commodities and equipments not removed within the period prescribed herein shall be charged additional storage fee equivalent to fifty(50% ) percent of the wharfage or service charge originally imposed.
The wharfinger or any employee designated as such by the Municipal Treasurer shall keep a complete record of goods, products, commodities and equipments sheltered and/or harbored in the wharf premises and release thereof.
Section 5G.04 Penalty. Any violation of the provisions of this article shall be punished by a fine of not less than Two Hundred (Php 200.00) pesos but not exceeding One Thousand (Php 1,000.00) pesos or imprisonment of not less than Ten (10) days but not exceeding One (1) month or both in the discretion of the Court.
CHAPTER VI. GENERAL ADMINISTRATION AND PENAL PROVISIONS
Article A. Collection and Accounting of Municipal Revenue
Section 6A.01. Collection. The collecting of municipal taxes, fees, charges, surcharges, interest and penalties accruing to this Municipality, shall be the responsibilities of the Municipal Treasurer or his deputies in no case shall be delegated to any other person.
Unless otherwise specifically provided in this Code, or under existing laws or decrees the Municipal Treasurer is authorized, subject to the approval of the Municipal Mayor to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees, and charges herein imposed.
Section 6A.02. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the necessary receipts to the person paying the tax, fee or charges, indicating there in the date, amount, name of the person paying and the amount for which is paid.
In acknowledging payment of local taxes, fees and charges, it shall be the duty of the Municipal Treasurer or his deputies to indicate in the official receipt issued for the purpose, the number of the corresponding local tax ordinance.
Section 6A.04. Examination of Books of Accounts. For effective enforcing and collection of the taxes, fees and charges provided in this Code, the Municipal Treasurer shall secure written authority from the Provincial Treasury to examine the books of accounts and other pertinent records of any person doing business within the jurisdictional limits of this Municipality to verify, assess and collect, the true and correct amount due from the taxpayers concerned. Such examination shall be made during regular business hours not often than one every year for each business establishment. Any examination conducted pursuant to the provisions of this section shall be certified to by the official and such certification shall make of record in the books of accounts of the taxpayers concerned.
Section 6A.05. Accounting of Collection. Unless otherwise provided in this Code and other existing laws and ordinances all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Funs of this Municipality.
Section 6A. 06. Accrual to the General Fund of Fines. Cost and Forfeitures. Unless otherwise provided by the law or ordinance, fines, costs, forfeitures and other pecuniary liabilities imposed by the Municipal Court for the violation of any municipal ordinance, shall accrue to the General Fund of this Municipality.
Article B. Civil Remedies for Collections of Revenue
Section 6B. 01.Extent of Municipal Governments Lien. Taxes and other revenue provided in this code due to this municipality, shall constitute a lien in its favor, enforceable by proper legal action, superior to all liens or charges in favor of private parties, not only upon all property which may be subject to the charge but also upon all properties used in the exercise of the occupation, business or privileges with respect to which the charge is imposed and upon all property rights therein.