Republic of the Philippines
Province of Antique
MUNICIPALITY OF ANINI-Y
OFFICE OF THE SANGGUNIANG BAYAN
EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG BAYAN OF THE MUNICIPALITY OF ANINI-Y, PROVINCE OF ANTIQUE HELD AT THE SB SESSION HALL ON DECEMBER 17, 2013
Present:
Hon. Glenn E. Hernaez, Vice Mayor/Presiding Officer
Hon. Maxfil B. Pollicar, SB Member
Hon. Mercedes M. Cazeñas, SB Member
Hon. Renato N. Fial, SB Member
Hon. Magdalina O. Cazeñas, SB Member
Hon. Efren D. Sumaculub, SB Member
Hon. Adviento Orlando P. Solis, SB Member
Hon. Melanie V. Campos, SB Member
Hon. Salvacion U. Hernaez, SB Member
Hon. Roger E. Gentica, Liga Pres. /Ex-Officio Member
MUNICIPAL ORDINANCE NO. 2013-05
Series of 2013
AN ORDINANCE ENACTING THE MUNICIPAL REVENUE CODE OF 2013 OF ANINI-Y, ANTIQUE
CHAPTER 1. GENERAL PROVISIONS
Article A. Short Title and Scope
Section 1A.01. Short Title. This ordinance shall be known as the Municipal Revenue Code of 2013 of the Municipality of Anini-y, Antique.
Section 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality.
CHAPTER II. TAXES ON BUSINESS
Article A. Graduated Tax on Business
Section 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed:
(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule:
Amount of Gross Sales/Receipts
For the Preceding Calendar Year: Tax Per Annum
Less than 10,000.00 264.00
10,000.00 or more but less than 15,000.00 350.00
15,000.00 or more but less than 20,000.00 502.00
20,000.00 or more but less than 30,000.00 730.00
30,000.00 or more but less than 40,000.00 1,095.00
40,000.00 or more but less than 50,000.00 1,224.00
50,000.00 or more but less than 75,000.00 1,910.00
75,000.00 or more but less than 100,000.00 2,740.00
100,000.00 or more but less than 150,000.00 3,653.00
150,000.00 or more but less than 200,000.00 3,750.00
200,000.00 or more but less than 300,000.00 6,130.00
300,000.00 or more but less than 500,000.00 8,735.00
500,000.00 or more but less than 750,000.00 10,000.00
750,000.00 or more but less than 1,000,000.00 12,000.00
1,000,000.00 or more but less than 2,000,000.00 18,300.00
2,000,000.00 or more but less than 3,000,000.00 24,623.00
3,000,000.00 or more but less than 4,000,000.00 26,353.00
4,000,000.00 or more but less than 5,000,000.00 30,746.00
5,000,000.00 or more but less than 6,500,000.00 32,443.00
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 only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section.
(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules:
Gross Sales/Receipts for the
Preceding Calendar Year Amount of Tax Per Annum
Less than 1,000.00 26.40
1,000.00 or more but less than 2,000.00 57.20
2,000.00 or more but less than 3,000.00 85.80
3,000.00 or more but less than 4,000.00 129.80
4,000.00 or more but less than 5,000.00 170.50
5,000.00 or more but less than 6,000.00 209.00
6,000.00 or more but less than 7,000.00 242.00
7,000.00 or more but less than 8,000.00 259.60
8,000.00 or more but less than 10,000.00 294.80
10,000.00 or more but less than 15,000.00 346.50
15,000.00 or more but less than 20,000.00 433.40
20,000.00 or more but less than 30,000.00 520.30
30,000.00 or more but less than 40,000.00 693.00
40,000.00 or more but less than 50,000.00 1,039.50
50,000.00 or more but less than 75,000.00 1,559.80
75,000.00 or more but less than 100,000.00 2,079.00
100,000.00 or more but less than 150,000.00 2,684.00
150,000.00 or more but less than 200,000.00 3,194.40
200,000.00 or more but less than 300,000.00 4,356.00
300,000.00 or more but less than 500,000.00 5,808.00
500,000.00 or more but less than 750,000.00 8,712.00
750,000.00 or more but less than 1,000,000.00 11,616.00
1,000,000.00 or more but less than 2,000,000.00 13,200.00
2,000,000.00 or more At a rate not exceeding fifty
percent (50%) of one percent (1%)
The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for.
(c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this Article;
(1) Rice and Corn;
(2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not;
(3)Cooking oil and cooking gas;
(4)Laundry soap, detergents, and medicine;
(5)Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs;
(6)Poultry feeds and other animal feeds;
(7)School supplies; and cement
(d) On retailers.
Gross Sales/Receipts for the
Preceding year Rate of Tax Per Annum
400,000.00 or less 2%
More than 400,000.00 1%
The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P 400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P 400,000.00).
(e) On contractors and other independent contractors in accordance with the following schedule.
Gross Sales/Receipts for the
Preceding Calendar Year Amount of Tax Per Annum
Less than 5,000.00 61.60
5,000.00 or more but less than 10,000.00 138.60
10,000.00 or more but less than 15,000.00 234.30
15,000.00 or more but less than 20,000.00 371.80
20,000.00 or more but less than 30,000.00 619.30
30,000.00 or more but less than 40,000.00 866.80
40,000.00 or more but less than 50,000.00 1,113.20
50,000.00 or more but less than 75,000.00 1,533.40
75,000.00 or more but less than 100,000.00 2,145.00
100,000.00 or more but less than 150,000.00 3,093.20
150,000.00 or more but less than 200,000.00 4,330.70
200,000.00 or more but less than 250,000.00 5,568.20
250,000.00 or more but less than 300,000.00 6,805.70
300,000.00 or more but less than 400,000.00 7, 338.00
400,000.00 or more but less than 500,000.00 9,900.00
500,000.00 or more but less than 750,000.00 11,100.00
750,000.00 or more but less than 1,000,000.00 12,300.00
1,000,000.00 or more but less than 2,000,000.00 13,800.00
2,000,000.00 or more At a rate not exceeding fifty percent (50%) of one percent (1%)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P11,500.00.
(f) On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax.
(g) On the businesses hereunder enumerated:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers;
2. Amusement places
3. Commission agents
4. Lessors, dealers, brokers of real estate;
5. On travel agencies and travel agents
6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums
7. Subdivision owners/ Private Cemeteries and Memorial Parks
8. Privately-owned markets;
9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories;
10. Operators of Cable Network System
11. Operators of computer services establishment
12. General consultancy services
13. All other similar activities consisting essentially of the sales of services for a fee.
Gross Sales/Receipts for the Amount of Tax Per Annum
Preceding Calendar Year
Less than 5,000.00 61.60
5,000.00 or more but less than 10,000.00 138.60
10,000.00 or more but less than 15,000.00 234.30
15,000.00 or more but less than 20,000.00 371.80
20,000.00 or more but less than 30,000.00 619.30
30,000.00 or more but less than 40,000.00 866.80
40,000.00 or more but less than 50,000.00 1,113.20
50,000.00 or more but less than 75,000.00 1,534.50
75,000.00 or more but less than 100,000.00 2,145.00
100,000.00 or more but less than 150,000.00 3,093.20
150,000.00 or more but less than 200,000.00 4,330.70
200,000.00 or more but less than 250,000.00 5,568.20
250,000.00 or more but less than 300,000.00 6,805.70
300,000.00 or more but less than 400,000.00 8,661.40
400,000.00 or more but less than 500,000.00 10,890.00
500,000.00 or more but less than 750,000.00 12,210.00
750,000.00 or more but less than 1,000,000.00 13,530.00
1,000,000.00 or more but less than 2,000,000.00 15,180.00
2,000,000.00 or more At a rate not exceeding fifty
percent (50%) of one percent (1%)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P11,500.00.
(h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding (P100.00) per peddler annually but if sale thru Vehicles- P150.00; tricycle-P100; pedicabs and other haulers- P50.00
(i) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises:
Air-conditioned buses P330.00 per unit
Buses without air conditioning 192.50 per unit
“Mini” buses 165.00 per unit
Jeepneys/Fieras/Tamaraws 132.00 per unit
Taxis 220.00 per unit
Section 2A.03. Presumptive Income Level. For every tax period, the Treasurers Office shall prepare a stratified schedule of “presumptive income level (PIL)” to approximate the gross receipt of each business classification.
Section 2A.04. Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article.
Section 2A.05. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment.
Article B. Situs of Tax
Section 2B.01. Situs of the Tax.
(a) For purposes of collection of the business tax under the “situs” of the tax law, the following definition of terms and guidelines shall be strictly observed:
1. Principal Office - the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be.
2. Branch or Sales Office - a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated.
3. Warehouse - a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business.
(b) Sales Allocation
1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located.
2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located.
Article C. Payment of Business Taxes
Section 2C.01. Payment of Business Taxes.
(a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid.
(b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this Ordinance with the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts.
Section 2C.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year.
Section 2C.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year.
Section 2C.04. Administrative Provisions.
(a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity shall first obtain a Mayor’s Permit and pay the fee therefore and the business tax imposed under the pertinent Article.
(b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax.
Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking.
(c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P 25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address
(d)Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor’s permit to operate the business. Any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter
(e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year.
(f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Seventy Five Pesos (P 75.00).
(g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax.
(h) Retirement of Business.
A business operator must submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated.
(i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.
Article D. Tax on Ambulant and Itinerant Amusement Operators
Section 2D.01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates:
Circus, carnivals, or the like per day P 110.00
Merry-Go-Round, roller coaster, ferris wheel,
swing, shooting gallery P 85.00
Sports contest/exhibitions per day P 220.00
Article E. Tax on Mining Operations
Section 2E.02 . Imposition of Tax. There is hereby levied an annual tax at the rate of One and ½ percent (1.5%) based on the gross receipts for the preceding year of mining operations for mineral, mineral products and quarry resources.
Article F. Tax on Forest Concessions and Forest Products
Section 2F.02. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of One and 1/2 percent (1.5%) of the annual gross receipts of the concessionaire during the preceding year .
CHAPTER III. PERMIT AND REGULATORY FEES
Article A. Mayor’s Permit Fee on Business
Section 3A.01. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor’s Permit to operate a business, pursue an occupation or calling, or undertake any activity. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for.
For purpose of the Mayor’s Permit Fee, the Philippine definition of business size is hereby adopted, yet some specific businesses and the fees/charges are also considered for easier computation:
Characteristics Asset Size Number of workers
Cottage PhP 500,000 and below. 1-10
Small Over PhP 500,000 to PhP 5M 11- 99
Medium Over PhP 5M to PhP 20M 100-199
Large Over PhP 20M 200 and above
The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee.
(a) On business subject to graduated fixed taxes
Amount of Tax
Per Annum
1. On Manufacturers/Importers/Producers
Cottage P 110.00
Small 550.00
Medium 1,100.00
Large 2,200.00
2. On Banks
Rural, Thrift and Savings Banks 5,000.00
Commercial, Industrial and
Development Banks 7,000.00
Universal Banks 10,000.00
3. On Other Financial Institutions
Small 1,100.00
Medium 3,300.00
Large 5,500.00
Lending Institutions 3,000.00
Pawnshops 2,000.00
4. On Contractors/Service Establishments
Cottage 110.00
Small 440.00
Medium 880.00
Large 1,100.00
5. On Wholesalers/Retailers/Dealers or Distributors
Cottage 220.00
Small 440.00
Medium 880.00
Large 1,100.00
6. On Transloading Operations
Medium 2,200.00
Large 4,400.00
7. Other Businesses
Cottage 110.00
Small 440.00
Medium 880.00
Large 1,100.00
8. Permit Fees on “SIN” Goods-related Businesses
a. Retail dealers in foreign liquors 660.00
b. Retail dealers in domestic liquors 440.00
c. Retailers of distilled spirits 440.00
d. Retailers of fermented liquors 440.00
e. Tobacco dealers 440.00
f. Retail dealers of manufactured tobacco 130.00
g. Golf Courses, etc. 660.00
a.1 Consideration of Some Businesses with Specific Fees/Charges:
1. On Manufacturers, Importers, and Producers Amount of Fee/Annum
1.1 Bagoong, salted fish or dried fish 110.00
1.2 Bakery
a. Mechanized 200.00
b. Manual with ordinary oven 150.00
1.3 Bed and/or Mattresses
a. Mechanized 165.00
b. Manual 110.00
1.4 Bottles/Bottling Plant 550.00
1.5 Boxes 330.00
1.6 Candles 165.00
1.7 Canned Goods 550.00
1.8 Clothes and Garments 330.00
1.9 Coconut Oil
a. with more than 5 expellers 550.00
b. with less than 5 expellers 440.00
1.10 Confectionary and Candies 165.00
1.11 Concrete and hollow blocks 330.00
1.12 Copra meat 220.00
1.13 Edible and Vegetable Oils 220.00
1.14 Galvanized iron sheets and aluminum containers 330.00
1.15 Home and office furnitures 220.00
1.16 Ice, ice cream and frozen delights 220.00
1.17 Soap and cosmetics 220.00
1.18 Steel and iron products 220.00
1.19 Repacker 220.00
1.20 Rectifiers, brewers and distillers 550.00
1.21 Wines, Liquors and distilled spirit compounders 550.00
2. On Retailers, Dealers, Wholesalers and Distributers
2.1 Agricultural Products
On rice and corn:
a. Palay, corn & other grains buyer/dealer 220.00
b. Rice and corn wholesaler 220.00
c. Rice and corn retailers 150.00
Vendors, buyers and dealers on:
a. Chicken, fowls and eggs 120.00
b. Fish vendors (with fixed stalls) 120.00
c. Fish vendors (ambulant) 120.00
d. Fruits, spices and vegetables 120.00
e. Hogs, large cattle and other livestock 165.00
2.2 Auto parts 250.00
2.3 Drugs and cosmetics 330.00
2.4 Dry goods, clothes and textiles 165.00
2.5 General merchandise
a. Sari-sari (barangays) 150.00
b. Sari-sari (Poblacion) 180.00
2.6 Glass wares 110.00
2.7 Groceries 220.00
2.8 Jewelries 220.00
2.9 Junkshop and scrap and metal buyers and dealers 330.00
2.10 Lumber/wood and construction materials
a. All kinds 220.00
b. Coco lumber 165.00
c. Bamboos and its products and nipa shingles 120.00
2.11 Lubricating Oils and Oil By-Products 120.00
2.12 Liquefied Petroleum Gas (LPG) 220.00
2.13 Kerosene, diesel and gasoline
With filling station per pump
a. aviation gasoline 500.00
b. special gasoline 500.00
c. Regular gasoline 500.00
d. Diesel 500.00
e. Kerosene 250.00
2.14 On the business of dealers in fermented
Liquors, distilled spirits and/or wines
a. Wholesale dealer in foreign liquor 880.00
Retail dealer in foreign liquor 550.00
b. Wholesale dealer in domestic liquor 550.00
Retail dealer in domestic liquor 275.00
c. Wholesale dealer in fermented liquor (beer) 550.00
Retail dealer in fermented liquor 220.00
d. Wholesale dealer in tuba, basi/or tapuy 110.00
Retail dealer in tuba 55.00
2.15 On tobacco dealer
a. Wholesale leaf tobacco dealer (minano) 165.00
Retail leaf tobacco dealer 82.50
b. Wholesale dealer of manufactured tobacco 220.00
Retail dealer of manufactured tobacco 110.00
3. On Exporters 550.00
4. On Cafes, Cafeterias, and other Caterers
4.1 Cafes and Cafeterias 165.00
4.2 Ice cream and other refreshment parlors 300.00
4.3 Carinderias and food caterers 200.00
4.4 Restaurants 300.00
4.5 Soda Fountain Bars 165.00
4.6 Food Stands for puto, popcorn, peanuts and other cooked foods 110.00
4.7 Gulaman, buko and juice stands 110.00
4.8 Burger stand 200.00
5. On Contractors and Service Establishments
5.1 Accounting Service 165.00
5.2 Advertisement Agencies 165.00
5.3 Arrastre service 330.00
5.4 Assaying laboratories 220.00
5.5 Barber shops
a. with three (3) chairs or less 165.00
b. with more than three (3) chairs 165.00
c. Roving/ambulant barbers 110.00
d. Double the fees in (a) and (b)
For air-conditioned shops
5.6 Battery charging shops 165.00
5.7 Beauty Parlors
a. With equipment 300.00
b. Manual 200.00
c. Traveling Beauticians 150.00
5.8 Belt and buckle shops 110.00
5.9 Blacksmith
a. Manual 110.00
b. Mechanized 165.00
5.10 Booking Office for film exchange 220.00
5.11 Breeding of commercial gamecocks 500.00
5.12 Breeding of race horses 500.00
5.13 Brokerage 500.00
5.14 Business Agents 500.00
5.15 Business Management Services 220.00
5.16 Carpentry Shops 300.00
5.17 Cinematographic film owners, lessors, or
Distributors, video tape coverage service 500.00
5.18 Collecting Agencies 500.00
5.19 Commercial or immigration brokers 500.00
5.20 Computer services and internet cafes/unit
a. with 1 - 5 units 300.00
b. with 6 -10 units 500.00
c. with 11-15 units 700.00
d. with 15 or more 1,500.00
5.21 Construction and/or repair shops
a. motor vehicles, body building 350.00
b. bicycles and tricycles 180.00
c. animal drawn carts 110.00
5.22 Drafting and agricultural services 220.00
5.23 Dyeing establishments 220.00
5.24 Employment Agencies 500.00
5.25 Escort services 400.00
5.26 Funeral service parlors 550.00
5.27 Furniture repair shops 200.00
5.28 Garages/Terminal (Public utility vehicles)
a. less than 10 buses 250.00
b. less than 20 buses 300.00
c. less than 30 buses 330.00
d. less than 40 buses 440.00
e. less than 50 buses 550.00
f. 50 buses and above 1,100.00
5.29 General engineering, general building and specialty
contractors, filling, demolition salvage work and
transfer or relocation 1,050.00
5.30 Goldsmiths and silversmiths 165.00
5.31 Hemp-grading establishments 275.00
5.32 House and/or sign painters 180.00
5.33 Ice and cold storage 300.00
5.34 Indentor and indent services 275.00
5.35 Janitorial services 350.00
5.36 Judo-karate/Martial Arts School 275.00
5.37 Key smiths 200.00
5.38 Lathe machine shops 220.00
5.39 Laundry shops
a. Manual 150.00
b. Steam 300.00
5.40 Legal and other professional services 500.00
5.41 Lumberyards 550.00
5.42 Meteography services 220.00
5.43 Medical Services
a. Medical and dental clinic 300.00
b. Medical and dental laboratories 300.00
c. Massage or therapeutic clinic 250.00
d. Private hospital 5000.00
e. Birthing clinic 500.00
5.44 Messengerial services 500.00
5.45 Milling services (bokbokan and the like) 110.00
5.46 Mining services 5000.00
5.47 Painting Shops 165.00
5.48 Parking Lots
a. one hectare or less 330.00
b. more than one hectare 550.00
5.49 Pedi cab operators and proprietors (trisikad) 65.00
5.50 Perma Press – per unit 110.00
5.51 Person engaged in the installation/distribution of
a. water systems 165.00
b. gas or bio-gas system 220.00
c. electric light, heat and power
c.1 installation 165.00
c.2 distribution
Capacity in kilowatts
Less than 10,000 kilowatts 120.00
10,000 or more but less than 20,000 165.00
20,000 or more but less than 50,000 220.00
50,000 or more but less than 100,000 550.00
For every 50,000 or fraction thereof
In excess of 100,000 up to 1 M 220.00
d. Sound system service
d.1 Ordinary sound and light system 400.00
d.2. Stereo-quadrosonic sound and disco lights 600.00
5.52 Photographic Studios
a. With gallery and photo enlarger 500.00
b. With gallery without photo enlarger 200.00
c. Developing center 330.00
d. Roving Photographer 110.00
5.53 Photo static white and blue printing 250.00
5.54 Plastic lamination 165.00
5.55 Promotional services 500.00
5.56 Proprietors or operators of heavy equipment for hire 500.00
5.57 Proprietors of smelting plant 500.00
5.58 Proprietors of engraving and plating plants 300.00
5.59 Public Ferries 500.00
5.60 Warehouse and bodegas 500.00
5.61 Purchasing agents 500.00
5.62 Recapping Plant 550.00
5.63 Recopying and duplicating services
a. Xerox copying 165.00
b. Mimeographing 165.00
c. Scanner 220.00
5.64 Renting of equipment
a. Office equipment and furniture 150.00
b. Bicycles, tricycles and skates 200.00
c. Trucks and automobiles/unit 300.00
d. Heavy equipment/unit 500.00
e. Agricultural implements and tools (thresher,
hand tractor, kuliglig) 250.00
f. Diving, skiing, water sport and other athletic equipment 1000.00
5.65 Repair shops for motor vehicles and engines 330.00
a. With shop area of less than 500 sq. m. 200.00
b. With shop area of 500 sq. m. or more but
Less than 1,000 sq. m. 250.00
c. With shop area of more than 1,000 sq. m. 300.00
d. Welding shop
d.1 Electric welding 330.00
d.2 Acetylene welding 250.00
d.3 Soldering 165.00
5.66 Repair services
a. Electronic equipments 220.00
b. Household appliances (Refrigerator & aircon) 220.00
c. Radios and amplifiers 220.00
5.67 Roasting of pigs and fowls 165.00
5.68 Sawmills
a. Fixed establishments 550.00
b. Chainsaw operators per unit
a. With blade of more than 24 inches 220.00
b. With blade of more than 12 inches
but less than 24 inches 165.00
c. With blade of 12 inches or less 165.00
5.69 Sculptor shops 200.00
5.70 Service stations (washing, greasing, lubricating) 250.00
5.71 Shipyards for repair of ships
a. With shop area of 1 hectare or less 1000.00
b. With shop area of more than 1 hectare 1500.00
5.72 Shoe repair shops/shine service
a. Manual 120.00
b. Mechanized 200.00
c. Shine service stand 120.00
5.73 Shops for plaining, surfacing or recutting of lumber 220.00
5.74 Shops for shearing animals 120.00
5.75 Slendering or body saloons 500.00
5.76 Stables 500.00
5.77 Stevedoring service 500.00
5.78 Tailor or dress shops
a. With more than 3 sewing machines 200.00
b. With 3 or less sewing machines 150.00
5.79 Tinsmith
a. Mechanized 200.00
b. Manual 100.00
5.80 Transportation terminals not owned by bus operators 500.00
5.81 Travel agency/ Ship and Airline ticketing) 300.00
5.82 Upholstery shop and/or wood carving 200.00
5.83 Vaciador and grinding shops or gristmills 150.00
5.84 Vocational, Driving, Dancing and School of Music 500.00
5.85 Vulcanizing shop 200.00
5.86 Warehousing, forwarding services 500.00
5.87 Watch repair center shops 110.00
5.88 Other service establishments 220.00
a. Diving School and related activities 1000.00
6. On Hotels and Motels
6.1 Hotels, three star up 1500.00
6.2 Motels, 1000.00
7. On Privately-Owned Markets 600.00
8. On Real Estate Dealers
8.1 Subdivision operators 1000.00
8.2 Lessor of real estate 500.00
8.3 Real estate dealers 300.00
9. On Privately-Owned Cemeteries and Memorial Parks
9.1 Commercial (Memorial Parks and Cemeteries) 11,000.00
9.2 Family Use 550.00
10. On Lodging Houses 300.00
11. On Boarding Houses 300.00
12. On Operators of Rice and Corn Mills
12.1 Corn Mill – stationary 110.00
12.2 Rice Mill – stationary 165.00
12.3 Rice and Corn Mill – stationary 220.00
12.4 Travelling Rice and Corn Mill 275.00
13. On Pawnshops
13.1 Principal Office 2,000.00
13.2 For each branch in the municipality 220.00
14. On Banks and Other Financial Institutions
14.1 Finance and Investments Companies 2, 000.00
14.2 Commercial Banks 7,000.00
14.3 Savings Banks 5,000.00
14.4 Rural Banks 5,000.00
14.5 Money Shops 3,000.00
14.6 Lending Investment 5,000.00
14.7 Insurance Companies 1,500.00
14.8 Pre-need Companies 1,500.00
15. On Peddlers
15.1 Peddlers using Vehicles 200.00
15.2 Peddlers using Motorized Tricycle 150.00
15.3 Peddlers using Bicycles, Pedi cabs or trisikad 110.00
15.4 Other Peddlers and Howlers 110.00
15.5 Middlemen
a. Buy and sell of Large Cattle 275.00
a.1 For Certificate of Ownership 110.00
a.2 For Certificate of Transfer 110.00
a.3 For Registration of Private Brand 110.00
a.4 Branding Fee 110.00
16. On Amusement Places or Amusement Devices
16.1 Day and Night Clubs 3,500.00
16.2 Day Club or Night Club 2,500.00
16.3 Bath Houses and or Swimming Pool, Resort and
Other similar Places 550.00
16.4 Skating Rink 500.00
16.5 Steam Bath, Sauna Bath and other similar
Establishment per cubicle 750.00
16.6 Billiard or Pool Hall
a. First Table 165.00
b. For every additional Table 165.00
16.7 Bowling Alley
a. Automatic 330.00
b. Non-automatic 165.00
16.8 Circus, Carnival or the like (per day) 110.00
16.9 Merry-go-round, roller coaster, Ferries Wheel
Swing, Shooting Gallery and other similar
Contrivance, for each contrivance (per day) 110.00
16.10 Boxing Stadium 200.00
16.11 Boxing contest per night 150.00
16.12 Race Track 4,400.00
16.13 Theaters and Cinema Houses
a. Theaters and Cinema Houses 1,500.00
b. Itinerant Theater 250.00
c. Video House or Mini Theater 250.00
17. On Amusement Devices
17.1 Each jukebox machine 110.00
17.2 Each video tape machine or player 110.00
17.3 Each Videoke machine 150.00
18. On Private Detective Agency 500.00
19. On Golf Links 3,000.00
20. Jai-Alai/Bingo Houses
20.1 With 25,000 or more person sitting capacity 1,100.00
20.2 With 12,500or 24,999 person sitting capacity 880.00
20.3 With 8,001 to 12, 499 person sitting capacity 550.00
20.4 With less than 8,000 person sitting capacity 330.00
21. Bingo (On-line franchise) 1,100.00
22. Lotto Franchise 1,500.00
23. Transloading Operators
23. 1 Transport Services for General Merchandise 1,000.00
23.2 Transport Services for Sand and Gravel & Other Aggregates 1,000.00
24. Beach Resorts and other Resorts 1,500.00
25. Caravan Sale of Appliances and Home Fixtures 2,000.00
26. All Other Businesses not Specified herein 500.00
27. Buy and Sell of Junks/ Scraps 300.00
Section 3A.02. Time and Manner of Payment. The fee for the issuance of a Mayor’s Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking 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. Administrative Provisions.
(a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee
(b) Application for Mayor’s Permit: An application for a Mayor’s Permit shall be filed with the Office of the Municipal Mayor.
1. For a newly-started business
a. Location sketch of the new business
b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship.
c. A certificate attesting to the tax exemption if the business is tax exempt
d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations
e. Tax clearance showing that the operator has paid all tax obligations in the municipality
f. Barangay clearance
g. Health certificate for all food handlers
2. For renewal of existing business permits
a. Previous year’s Mayor’s permit
b. Two (2) copies of the annual or quarterly tax payments
c. Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code
d. Certificate of tax exemption form local taxes or fees, if exempt
e. Barangay Clearance
f. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager
g. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code.
False Statement. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article.
(c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor’s Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor’s Permit fee and the corresponding business tax.
(d) Posting of Permit. Every permittee 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.
(e) Duration of Permit and Renewal. 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 and shall be renewed within the first twenty (20) days of January.
(f) Revocation of Permit. Reasons: refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business; it is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute.
Section 3A.05. Rules and Regulations on Certain Establishments.
(a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler’s Certificate from the Municipal Health Officer, renewable every year.
(b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances.
(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer.
Article B. Permit Fee for Cockpits Owners/Operators/Licensees/
Promoters and Cockpit Personnel
Section 3B.02. Imposition of Fees. There shall be collected the following Mayor’s Permit Fees from cockpit operators/owners/licensees and cockpit personnel:
(a) From the owner/operator/licensees of the cockpit:
1. Application filing fee P 250.00
2. Annual cockpit permit fee 7, 260.00
(b) From cockpit personnel
1. Promoters/Hosts 500.00
2. Pit Manager 200.00
3. Referee 100.00
4. Bet Taker “Kristo/Llamador” 100.00
5. Bet Manager “Maciador/Kasador” 100.00
6. Gaffer “Mananari” 100.00
7. Cashier 100.00
8. Derby Matchmaker 100.00
Section 3B.03. Time and Manner of Payment.
(a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits.
(b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof.
(c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee.
Section 3B.04. Administrative Provisions.
(a) Ownership, operation and management of cockpit. Only Filipino citizens shall be allowed to own, manage and operate cockpits.
(b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality.
(c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance.
(d) Only duly registered and licensed cockpit personnel shall take part in all kinds of cockfights held in this Municipality.
(e) Upon payment of the fees herein imposed, the corresponding Mayor’s Permit shall be issued.
Section 3B.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights.
Article C. Special Permit Fee for Cockfighting
Section 3C.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting:
(a) Special Cockfights (Pintakasi)/Barangay Cockfights P 300.00
(b) Special Derby Assessment from Promoters of:
Two-Cock Derby 500.00
Three-Cock Derby 700.00
Four-Cock Derby 900.00
Five-Cock Derby 1,100.00
(c) Fee for Regular Fights
a. Sunday 25.00/sultada
b. Derby 55.00/sultada
Section 3C.04. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held.
Section 3C.05. Administrative Provisions.
(a) Holding of cockfights. Cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum.
Section 3C.06. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality.
Article D. Permit Fee on Pedaled Tricycle
Section 3D.01. Imposition of Fee. There shall be collected from the owner of pedaled tricycle operated within the municipality, a permit fee of One Hundred Pesos (P120.00) per annum.
Article E. Fees on Impounding of Astray Animals
Section 3E.02. Imposition of Fee. There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places:
Amount of Fee
(a) Large Cattle P60.00/day
(b) All other animals P25.00/day
Section 3E.03. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner.
Section 3E.05.Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines:
(a) First offense P 65.00 per day
(b) Second offense 120.00 per day
(c) For the third offense and each
subsequent offense 240.00 per day
Article F. Permit Fee on Circus and Other Parades
Section 3F.01. Imposition of Fee. There shall be collected a Mayor’s Permit Fee of One Hundred Ten Pesos (P110.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this municipality.
Article G. Registration, Weighing of Swine with Transfer Fees for Large Cattle
And Fowl Shipping Permit
Section 3G.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows:
Amount of Fee
(a) For Certificate of Ownership P 60.00
(b) For Certificate of Transfer 80.00
(c) For Registration of Private Brand 80.00
(d) Branding Fee 100.00
Section 3G.02A. Use of Livestock Auction Market. The owner of a cattle will be required to pay a fee upon the weighing of his cattle with the Municipal Treasurer with corresponding fee:
(a) Weighing Fee
1. Swine 30.00/head
2. Cattle 50.00/head
(b) Transport Fee 80.00/head
(c) Shipping Permit for Fowls:
1. For consumption and fighting cock- P50.00 for first 4 heads
5.00 for every succeeding head
2. Commercial purpose P5.00/head (those for sale at the market)
Section 3G.03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. Shipping permit will be issued by the deputized/authorized personnel of Agriculture Office by the Provincial Veterinarian with fee to be paid at the Municipal Treasurer.
Section 3G.05. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations.
Article H. Permit Fee for Excavation
Section 3H.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.
(a) For crossing streets with concrete pavement: Amount of Fee
1. For crossing concrete pavement (minimum
area 2.00 x .600 m., 12 sq.m.) P 1, 430.00
2. For crossing across base of streets
with concrete pavement, per linear
meter (boring method) 30.00
(b) For crossing streets with asphalt pavement:
1. Minimum fee P 1, 430.00
2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.80m) 110.00
(c) For crossing the streets with gravel pavement:
1. Minimum fee 660.00
2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.3 meters) P 60.00
(d) For crossing existing curbs and gutters
resulting in the damage 550.00
Additional fee for every 1 (day or week) of delay
In excess of excavation period provided in the
Mayor’s permit P 60.00
Section 3H.02. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer by every person who shall make any excavation to be made upon application for Mayor’s Permit prior to the excavation.
Section 3H.03. Administrative Provisions.
(a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion unless a permit shall have been first secured from the Office of the Municipal Mayor.
(b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated.
Article I. Fee for Sealing and Licensing of Weights and Measures
Section 3I.01. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394.
Section 3I.02. Sealing and Testing of Instruments of Weights and Measures. - All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the Municipal Treasurer or his duly authorized representative upon payment of required fees.
Section 3I.03. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees:
Amount of Fee
(a) For sealing linear metric measures:
Not over one (1) meter P 60.00
Measure over one (1) meter 80.00
(b) For sealing metric measures of capacity:
Not over ten (10) liters 15.00
Over ten (10) liters 20.00
(c) For sealing metric instruments of weights:
With capacity of not more than 30 kg. 55.00
With capacity of more than 30 kg. But
not more than 300 kg. 150.00
With capacity of more than 300 kg.
but not more than 3,000 kg. 750.00
With capacity of more than 3,000 kg. 1,500.00
(d) For sealing apothecary balances of precision 60.00
(e) For sealing scale or balance with complete set of weights:
For each scale or balances or other
Balances with complete set of weights
for use therewith 70.00
For each extra weight 35.00
(f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P100.00 for each instrument shall be collected.
Section 3I.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof.
The official receipt will serve as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period.
Section 3I.05. Place of Payment. The fees herein levied shall be paid to the MTO.
Section 3I.07. Administrative Provisions.
(a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year.
(b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the DOST annually, shall conduct periodic physical inspection and test weights and measures instruments within the locality.
and shall be confiscate defective ones in favor of the government and shall be destroyed by the MTO with COA representative.
Section 3I.08. Fraudulent Practices Relative to Weights and Measures
Prohibited Acts:
a) For any person other than the MTO personnel to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign to show such weight had been officially been calibrated, sealed or inspected;
b) For any person to imitate any seal, sticker, mark stamp, brand, tag an instrument of weight or measure;
c For any person other than the MTO personnel to alter in any way the certificate or receipt given as an acknowledgement that the instrument has been fully rested, calibrated, sealed or inspected;
d) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license;
e) For any person other than the MTO authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued;
f) For any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for calibration;
g) For any person engaged in the buying and selling of consumer products to use any scale, balance, weight or measure that has not been sealed or if previously sealed, with expired license ;
h) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed;
i) For any person to knowingly use any false scale, balance, weight or measure, whether sealed or not;
j) For any person to fraudulently give short weight or measure in the making of a scale;
k) For any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof;
l) For any person to procure the commission of any such offense abovementioned by another.
Section 3I.09. Penalties.
(a) Violation of par. (a) to (f)- fine of P250.00 - P1,000.00 or by imprisonment of one (1) year, or both, upon the discretion of the court.
(b) Violation of par (g): P550.00 or by imprisonment of 1 month but not more than 5 years, or both, upon the discretion of the court.
(c) The owner of fraudulent instruments of weights: fine of P300.00 or imprisonment of 1 year, or both, upon the discretion of the court.
Article J. Permit Fee on Film-Making
Section 3J.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality.
A. Rate of Fee per Filming
a. Commercial movies P 1,700.00/film
b. Commercial advertisements P 770.00/film
c. Documentary film P 770.00/film
d. Videotape coverage P 550.00/coverage
Section 3J.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor’s Permit five (5) days before location-filming is commenced.
Article K. Permit Fee for Agricultural Machinery and Other Heavy Equipment
Section 3K.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for the conduct of periodic physical inspection and test weights and measures instruments within the locality, such as the following:
Rate of Fee Per Annum
a. Hand tractors P 100.00
b. Light Tractors 165.00
c. Heavy Tractors 330.00
d. Bulldozer 1000.00
e. Forklift 1000.00
f. Heavy Graders 1000.00
g. Light Graders 500.00
h. Mechanized Threshers 330.00
i. Manual Threshers 185.00
j. Cargo Truck 500.00
k. Dump Truck 1000.00
l. Road Rollers 500.00
m. Pay loader 1000.00
o. Prime movers /Flatbeds 1500.00
p. Backhoe 1000.00
q. Rock crusher 1000.00
r. Batching Plant 2000.00
s. Transit/Mixer Truck 1000.00
t. Crane 1000.00
u. Other agricultural machinery or heavy
equipment not enumerated above 200.00
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.
Article L. Permit Fees on Tricycle Operation
Section 3L.02. Imposition of Fees. There shall be collected an annual franchise fee in the amount of Four Hundred Fifty Pesos (P450.00) payable on or before January 20 of year for the operation of each tricycle-for-hire.
Other fees on tricycle operations:
1. Filing fee
a. For the first five (5) units P 75.00
b. For each additional unit 30.00
2. Fare adjustment fee for fare increase 50.00
3. Tarrifa Fee 50.00
3. Filing fee for amendment of MTOP 60.00
Section 3L.03. Time of Payment.
(a) The annual franchise fee shall be paid to the Municipal Treasurer upon application for an MTOP or renewal thereof.
(b) The filing fee shall be paid upon application for an MTOP based on the number of units.
Section 3L.04. Administrative Provisions.
(a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator’s permit (MTOP) from the Sangguniang Bayan.
(b) The Sangguniang Bayan of this municipality shall:
1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates after public hearing; prescribe and regulate zones; fix, impose and collect, and periodically review and adjust every three (3) years, reasonable fees and charges in the regulation of tricycles-for-hire;
2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted unless the applicant has units with valid registration papers form the Land Transportation Office (LTO).
3. The grantee of the MTOP shall carry common carrier’s insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents;
4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire.
5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan;
6. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone.
Fare Structure. The Sangguniang Bayan shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer.
The official rate to be initially adopted shall be a minimum fee of Eight Pesos (P8.00) plus One Peso (1.00) per km. in excess of two (2.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan.
(e) Municipal Tricycle Operator’s Permit Regulatory Board is hereby created, as follows:
Chairman: SB Chair, Com. on Public Works, Highways, Transportation and Communications
Members: Municipal Treasurer and or Assistant Municipal Treasurer
Authorized Representative- Office of the Municipal Mayor
Article M - Permit Fee on Occupation/Calling Not
Requiring Government Examination
Section 3M. 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 the occupation or calling not requiring government examination with the municipality as follows:
Occupation or Calling Rate of Fee/Annum
(a) On employees and workers in generally
considered “Offensive and Dangerous
Business Establishments” P 180.00
(b) On employees and workers in commercial
establishments who cater or attend to the daily
needs of the inquiring or paying public 110.00
(c) On employees and Workers in food or eatery
establishment 110.00
(d) On employees and workers in night or night
and day establishment 110.00
(e) All occupation or calling subject to periodic
inspection, surveillance and /or regulations
by the Municipal Mayor like animal trainer,
auctioneer, barber, bartender, beautician,
bondsman, bookkeeper, butcher, blacksmith,
carpenter, carver, chambermaid, cook,
criminologist, etc. 110.00
Section 3M.03. Person Governed- The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor’s Permit prescribed herewith;
(a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following:
1. Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and / or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; glass and glassware factories; handicraft manufacturing; hollow Employees and workers in commercial establishments cinematography film storage; cold storage’s or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardware; pest control services; printing and publishing houses; service station; slaughter- houses; textile stores; warehouses; and parking lots.
2. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being.
(b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, etc.
(c) Employees and workers in food or eatery establishments such as but not limited to the following:
1. Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains;
2. Stallholders, employees and workers in public markets;
3. Peddlers of cook or uncooked foods;
4. All other food peddlers, including peddlers of seasonal merchandise.
(d) Employees or workers in night or night and day establishments such as but not limited to the following:
Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels,etc.
(e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02.
Section 3M.04. 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 twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees.
Section 3M.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due.
Section 3M.06. Administrative Provisions.
(a) The Municipal Treasurer shall keep a record of persons engaged in occupation and /or calling not requiring government examination
Article N. Building Permit and Assessment, Imposition
and Collection of Other Related Fees
Section 3N.01. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official of this municipality.
Section 3N.02. Imposition of Fees. There shall be collected from each applicant for a building permit and other related fees pursuant to Department Order 155, Series of 1992, dated September 25, 1992, of the Department of Public Works and Highways and Section 203 of National Building Code (PD 1096)
Section 3N.02. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit and related permits from the Municipal Building Official.
Section 3N.03. Accrual of Proceeds. The proceeds from the building permit fees shall be payable to the Office of the Municipal Treasurer and shall accrue to the general fund of this municipality.
Section 3N.04. Administrative Provisions. The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information:
1. Description of the work to be covered by the permit applied for;
2. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if applicant is not the registered owner;
3. The use or occupancy for which the proposed work is intended;
3. Estimated cost of the proposed work.
To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official under the Building Code.
Issuance of this permit includes erection, installation, repair, alteration, demolition or removal and occupancy of structures and all other related activities/ permit fees including electrical fees as stipulated in the National Building Code that is applicable for collection by Local Government Units.
Section 3N.05. Penalty. Incase of violations, the applicable administrative fines and penal provisions of the Building Code shall govern.
Note: Fees and Charges for Building Permit and Assessment and Other Related Fees are contained in a separate List.
Article O. Permit fee for the Storage of Flammable
and Combustible Materials
Section 3O.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows:
a. Storage of gasoline, diesel, fuel, kerosene and similar products
500 to 2,000 liters P 200.00
2,001 to 5,000 liters 250.00
5,001 to 20,0000 liters 300.00
20,001 to 50,000 liters 375.00
50,0001 to 100,000 liters 450.00
Over 100,000 liters 650.00
b. Storage of cinematographic film 200.00
c. Storage of celluloid 200.00
d. Storage of calcium carbide
1) Less than 50 cases 150.00
2) 50 to 99 cases 200.00
3) 100 or more cases 300.00
e. Storage of tar, resin and similar materials
1) Less than 1,000 kls. 100.00
2) 1,000 to 2,500 kls. 150.00
3) 2,500 to 5,000 kls. 200.00
4) Over 5,000 kls. 250.00
f. Storage of coal deposits
1) Below 100 tons 150.00
2) 100 tons or above 200.00
g. Storage of combustible, flammable or explosive 200.00
h. Substance not mentioned above 150.00
Section 3O.02. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application with the Office of the Municipal Mayor for permit to store the aforementioned substances.
Section 3O.03. Administrative Provisions.
(a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required.
(b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefore.
Article P. Permit and Inspection Fee on
Machineries and Engines
Section 3P.01. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules:
(a) Internal combustible engines:
1. 2 HP and below P 200.00
2. 5HP and below but not lower than 3 HP 250.00
3. 10HP and below but not lower than 5 HP 300.00
4. 14HP and below but not lower than 10HP 350.00
5. Above 15HP 400.00
(b) Other stationery engines or machines
1. 3 HP and below 200.00
2. 5 HP and below but not lower than 3 HP 250.00
3. 10 HP and below but not lower than 5 HP 300.00
4. 14 HP and below but not lower than 10 HP 350.00
5. Above 14 HP 400.00
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 Office of the Municipal Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty (20) days of January.
Section 3P.03. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the territorial limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article
Article Q. Zoning/Locational Clearance
and Related Fees
Section 3Q.01. Imposition of Fee. There shall be collected Zonal/Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB).
These shall include permit/clearance fees for:
I. ZONING/LOCATIONAL CLEARANCE
A. Single residential structure attached or detached
1. P 100,000 and below P 240
2. Over 100,000 to P 200,000 P 480
3. Over P 200,000 P 600 + (1/10 of 1% in excess
of P 200,000)
B. Apartments/Townhouses
1. P 500,000 and below P 1,200
2. Over P 500,000 to 2 Million P 1,800
3. Over 2 Million P 3,000 + (1/10 of 1% of cost in excess of P 2 Million regardless of the number doors)
C. Dormitories
1. P 2 Million and below P 3,000
2. Over P 2 Million P 3,000 + (1/10 of 1% of cost in excess of P 2Million regardless of the number of doors)
D. Institutional
Project cost of which is:
1. Below P 2 Million P 2,400
2. Over P 2 Million P 2,400 + (1/10 of 1% of cost in excess of P 2 Million)
E. Commercial, Industrial and Agro-Industrial Project Cost of which is:
1. Below P 100,000 P 1,200
2. Over P 100,000 - P 500,000 P 1,800
3. Over P 500,000 - P 1 Million P 2,400
4. Over P 1 Million - P 2 Million P 3,600
5. Over P 2 Million P 6,000 + (1/10 of 1% of cost in excess of P 2 Million)
F. Special Uses/Special Projects
(Gasoline Station, cell sites, slaughter house, treatment plant etc.)
1. Below P 2 Million P 6,000
2. Over P 2 Million P 6,000 + (1/10 of 1% of cost
in excess of P 2 Million)
G. Alteration Expansion (Affected areas/cost only)
II. SUBDIVISION AND CONDOMINIUM PROJECTS (under P.D. 957)
A. Approval of Subdivision Plan (including Town Houses)
1. Preliminary Approval and Locational Clearance (PALC) P 300/ha. or fraction thereof
Preliminary Subdivision Development Plan (PSDP)
* Inspection Fee P 1,200/ha. regardless of density
2. Final Approval & Development Permit P 2,400/ha. regardless of density
* Additional Fee on Floor Area of houses and building sold with lot P 2.4/sq. m.
* Inspection Fee P 1,200/ha. regardless of density
(Not applicable for projects already inspected for PALC application)
3. Alteration of Plan (affected areas only) Same as Final Approval & Dev’t. Permit
4. Certificate of Registration Processing Fee P 2,400
5. License to Sell (per saleable lot) P 180
* Additional Fee on Floor Area of houses and building sold with lot P 12/sq. m.
* Inspection Fee * P 1,200/ha. regardless of density
*Application for CR/LS with DP issued by LGUs shall be
charged inspection fee
6. Certificate of Completion
* Certificate Fee P 180
* Processing Fee P 2,400/ha. regardless of density
7. Extension of Time to Develop P 420
* Inspection Fee (affected/unfinished area only) P 1,200/ha. regardless of density
B. Approval of Condominium Project Final Approval and Development Permit
1. Processing Fee
a. Land Area P 6/sq. m.
b. No. of Floors P 240/floor
c. Building Areas P 4.80/sq. m.
* Inspection Fee P 14.40/sq. m. of GFA
2. Alteration Plan (affected areas only) Same as Final Approval & Dev’t. Plan
3. Conversion (affected areas only) Same as Final Approval & Dev’t. Plan
4. Certificate of Registration
* Processing Fee P 2,400
5. License to Sell
a. Residential (saleable areas) P 14.40/sq. m.
b. Commercial/Office (saleable areas) P 30/sq. m.
6. Extension to Time Develop
* Processing Fee P 420
* Inspection Fee (affected/unfinished areas only) P14.40/sq. m. of GFA
7. Certificate of Completion
* Certificate Fee P 180
* Processing Fee P 14.40/sq. m. of GFA
C. Projects under BP 220
A. Subdivision
1. Preliminary Approval and Locational Clearance
a. Socialized Housing P75/ha.
b. Economic Housing P180/ha.
* Inspection Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
2. Final Approval and Development Permit
* Processing Fee
a. Socialized Housing P500/ha.
b. Economic Housing P 1,200/ha.
* Inspection Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) (Same as Final Approval & Dev’t. Permit)
4. Building Permit (Floor area of housing unit) P 6/sq. m.
5. Certificate of Registration
* Application Fee
a. Socialized Housing P 350
b. Economic Housing P 600
6. Licenses to sell (per saleable lot) P 20/lot
a. Socialized Housing P 60/lot
b. Economic Housing P 2.4/sq. m.
(Additional Fee on floor area of houses/building sold with lot)
* Inspection Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
7. Extension of Time to Develop
* Filling Fee
a. Socialized Housing P 350
b. Economic Housing P 420
* Inspection Fee (affected/unfinished area)
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
8. Certificate of Completion
* Certificate Fee
a. Socialized Housing P 150
b. Economic Housing P 180
* Processing Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
9. Occupancy Permit P 2.4/sq. m.
* Inspection Fee (saleable floor area of the housing unit)
a. Socialized Housing P 5/sq. meter
b. Economic Housing P 6/sq. meter
B. Condominium
1. Preliminary Approval and Locational Clearance P 600
2. Final Approval and Development Permit
a. Total Land Area P 6/sq. m.
b. Number of Floor P 120/floor
c. Building Area P 2.40 sq. m. of GFA
* Inspection Fee P 2.40 sq. m. of GFA
3. Alteration of Plan (affected areas only) (Same as Final Approval & Dev’t. Permit)
4. Certificate of Registration P 600
5. Licenses to sell P 6/sq. m.
6. Extension of Time to Develop P 420
* Inspection Fee (FA x P2 x % of remaining dev’t. cost) P 2.40 sq. m. of saleable unit
7. Certificate of Completion
* Certificate Fee P 180
* Processing Fee P 3.60/sq. m. of GFA
D. Approval of Industrial/Commercial Subdivision
1. Preliminary Approval and Locational Clearance P 3.60/ha.
* Inspection Fee P 1,200/ha. regardless of location
2. Final Approval & Development Permit P 600/ha. regardless of location
* Inspection Fee P 1,200/ha. regardless of location
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) Same as Final Approval & Dev’t. Permit
4. Certificate of Registration P 2,400
5. License to Sell P 2.40/sq. m. of the land area
* Inspection Fee * P 1,200/ha. regardless of location
6. Extension of Time to Develop P 420
* Inspection Fee (affected/unfinished areas only) P 1,200/ha.
7. Certificate of Completion
a. Industrial P 420/ha. regardless of location
b. Commercial P 600/ha. regardless of location
E. Approval of Farmlot Subdivision
1. Preliminary Approval and Locational Clearance P 240/ha.
* Inspection Fee P 600/ha.
2. Final Approval & Development Permit P 1,200/ha.
* Inspection Fee P 600/ha.
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only)
4. Certificate of Registration P 2,400
5. License to Sell P600/lot
* Inspection Fee * P 1,200/ha.
6. Extension of Time to Develop P420/ha.
* Inspection Fee (affected/unfinished areas) P 1,200/ha.
7. Certificate of Completion
* Certificate Fee P 180/ha.
* Processing Fee P 1,200/ha.
F. Approval of Memorial Park/Cemetery Project/Columbarium
1. Preliminary Approval and Locational Clearance
a. Memorial Projects P 600/ha.
b. Cemeteries P 240/ha.
c. Columbarium P 3,000/ha.
* Inspection Fee
a. Memorial Projects P 1,200/ha.
b. Cemeteries P 600/ha.
c. Columbarium P 14.40/sq. m. of GFA
2. Final Approval & Development Permit
a. Memorial Projects P 2.40/sq. m.
b. Cemeteries P 1.20/sq. m.
c. Columbarium P 240/floor
P 4.80/sq. m. of GFA
P 6/sq. m. of Land Area
* Inspection Fee
a. Memorial Projects P 1,200/ha.
b. Cemeteries P 600/ha.
c. Columbarium P 14.40/sq. m. of GFA
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration Fee Same as Final Approval/Dev’t Permit
4. Certificate of Registration P 2,400
5. License to Sell
a. Memorial Projects P 60/2.5 sq. m.
- Apartment Type P 24/unit
b. Cemeteries P 24/tomb
c. Columbarium P 60/vault
* Inspection Fee *
a. Memorial Projects P 1,200/ha.
b. Cemeteries P600/ha.
c. Columbarium
6. Extension of Time to Develop P 420.00
* Inspection Fee (affected/unfinished areas only)
a. Memorial Projects P1,200/ha.
b. Cemeteries P600/ha.
c. Columbarium P 14.40/sq. m. of the remaining GFA
7. Certificate of Completion
* Certificate Fee P 180
* Processing Fee
a. Memorial Projects P 1,200/ha.
b. Cemeteries P 600/ha.
c. Columbarium P 4.80/sq. m. of GFA
G. Other Transactions/Certifications
A. Application/Request for:
1. Advertisement Approval P 600
2. Cancellation/Reduction of Performance Bond P 2,400
3. Lifting of Suspended License to Sell P 2,400
4. Exemption from Cease and Desist Order P 180
5. Clearance to Mortgage P 1,200
6. Lifting from Cease and Desist Order P 2,400
7. Change of Name/Ownership/Amendments P 1,200
8. Voluntary Cancellation of CR/LS P 1,200
9. Revalidation/Renewal of Permit (Condominium) 50% of assessed cur. processing fees
B. Other Certifications
1. Zoning Certifications P 600/ha
2. Certification of Town Plan/Zoning Ordinance Approval P 180
3. Certification of New Rights/Sales P 180
4. Certification of Registration (form) P 180
5. Licenses to Sell (form) P 180
6. Certificate of Creditable Withholding Tax P 180
(Maximum of 5 lots per certificate)
7. Others, to include:
a. Availability to records/public request P 240
b. Certificate of no records on file P 240
c. Certification of with or without CR/LS P 240
d. Certified Xerox copy of documents (report size)
* Document of five (5) pages or less P 36
* Every additional page P 3.60
e. Photocopy of documents P 2.40
f. Other not listed above P 180
I. Homeowner Associations
1. Registration of HOA
Examination/Registration
*Articles of Incorporation P 780
*By-Laws P 780
*Books P 240
2. Amendments
*Articles of Incorporation P 600
*By-Laws P 600
3. Dissolution of Homeowners Associations P 600
4. Other Certifications P 180
*Inspection Fee (CMP Projects) P 600/ha.
Schedule of Fines
For violations of TPZ and ULRZ/APD laws, rules and regulations.
Violation: Failure to secure locational clearance prior to the start of the project:
CONFORMING NON-CONFORMING
Project Type Minimum Medium Maximum Minimum Medium Maximum
1.Industrial P 1000-2500 2501-4000 4001-5500 2501-4000 4001-7000 7001-10000
2. Agro-Industrial 750-2000 2001-3500 3501-5000 2001-4000 4001-7000 7001-10000
3. Agricultural 700-1500 1501-3000 3001-4500 1501-3000 3001-6000 6001-9000
4. Commercial -do- -do- -do- -do- -do- -do-
5. Institutional 600-1200 1201-2400 2401-3500 1201-2400 2401-5000 5001-7000
6. Residential 500-1000 1001-1500 1501-2000 1001-7000 2001-3000 3001-4000
7. Special Project 1000-3500 3501-6500 6501-10000
Section 3Q.02. Time of Payment. The fees in this Article shall be paid to the Municipal Treasurer before the clearance is issued.
Section 3Q.03. Accrual of Proceeds. The proceeds from Zoning/Locational and related fees shall accrue to the General Fund of this municipality.
Section 3Q.04. Administrative Provision
It shall be the duty of the Zoning Administrator or the duly designated local official of secure annually from HLURB pertinent rules and regulations required to implement this Article and to obtain the revised schedule of fees as soon as they are promulgated and become effective.
Article R. Permit Fee for Temporary Use of Roads, Streets, Sidewalks,
Alleys, Patios, Plazas and Playgrounds
Section 3R.01. Imposition of Fee. Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground in connection with construction works and/or other purposes, shall first secure a permit from the Mayor and pay a fee according to the following schedule:
1. For construction P 550.00/sq.m. per week or fraction thereof
2. Others P 55.00/sq. m. per day
For wake and other charitable, religious and educational purposes, use and/or occupancy no fee shall be collected: Provided, that a corresponding permit is first secured from the Office of the Municipal Mayor.
Section 3R.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon filing of the application for permit with the Municipal Mayor.
Section 3R.03. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee.
Article S. Permit Fee for the Conduct of Group Activities
Section 3S.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity shall obtain a Mayor’s permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule:
1. Conference, meetings, rallies and demonstration in
outdoor, in parks, plazas, roads/streets P 250.00
2. Dances 350.00
3. Coronation and ball 250.00
4. Promotional sales 350.00
5. Other Group Activities 250.00
Section 3S.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 3S.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public, provided, that the corresponding Mayor’s Permit shall be secured.
Section 3S.04. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order.
CHAPTER IV. SERVICE FEES
Article A. Secretary’s Fees
Section 4A.01. Imposition of Fees. There shall be collected a Service Fee in the amount of Thirty Pesos (P30.00) in every transaction in the local government. Also the following fees shall be collected from every person requesting for copies of official records and documents from the offices of this municipality.
Amount
(a) For every page or fraction thereof
typewritten (not including the certificate
and notation) P 20.00
(b) For each certificate of correctness (with
seal of Office) written on the copy or
attached thereto 20.00
(c) For every page of computer-generated documents 30.00
(d) For certified copies of any papers, records,
decrees, judgment or entry of which any person
is entitled to demand and receive a copy (in
connection with judicial proceedings) for each
page 20.00
(e) Photocopy or any other copy produced by
copying machine per page 10.00
(f) Other related services: a. Issuance of Social Case Study 100.00
b. Affidavit Fee 50.00
c. Joint Affidavit 75.00
Section 4A.02. Exemption. The fees imposed shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule.
Section 4A.03. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made.
Article B. Local Civil Registry Fees
Section 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees:
(a) Marriage Fees:
1. Application for marriage license
a. Resident Applicant P 120.00
b. Non-resident applicant 200.00
2. Marriage license fee 120.00
3. Marriage solemnization fee 300.00
4. Marriage Counseling Fee 100.00
(b) For registration of the following:
1. Legitimation 120.00
2. Adoption 120.00
3. Annulment of Marriage 1,000.00
4. Divorce/Legal Separation 1,000.00
5. Naturalization 1,000.00
6. Change of Name 3,000.00
7. Correction of Clerical Error/Entry
(RA 10172, on change of gender, date and month) 3,000.00
8. Other legal documentation
for record purposes 120.00
9. On-time Registration of Birth and Death 100.00 (within 30 days)
(c) For certified copies of any document
in the register, for each page P 50.00
(d) Burial Fees:
1. Burial Permit Fee P 100.00
2. Transfer of cadaver
a. within the Province 100.00
b. within Panay 300.00
c. outside Panay 500.00
2. Fee for exhumation of cadaver 100.00
3. Fee for removal of cadaver 100.00
Section 4B.02. Exemptions. The fee imposed in this Article shall not be collected in the following cases:
(a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants.
(b) Issuance of birth certificates of children reaching school age when such certificates are required.
(c) Burial permit of a pauper, per the recommendation of the Municipal Mayor.
Section 4B.03. Time of Payment. The fees 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.04. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone family planning counseling.
Article C. Clearance Fees
Section 4C.01. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees:
A. Mayor’s Clearance
Amount of Fee
1. For employment, scholarship, study grant,
and other purposes not hereunder specified P 75.00
2. For change of name 75.00
3. For application for Filipino citizenship 200.00
4. For passport or visa application 200.00
5. For purchase and Acquisition of Firearms 220.00
6. For PLEB clearance 75.00
B. Police Clearance
1. For employment, scholarship, study grant,
and other purposes not hereunder specified P 75.00
2. For change of name 75.00
3. For application for Filipino citizenship 220.00
4. For passport or visa application 185.00
5. For firearms permit application 150.00
6. For PLEB clearance 110.00
7. For certified copy of Police Blotter
a. insurance claim 100.00
b. for other legal purposes 50.00
Section 4C.02. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate.
Article D. Sanitary Inspection Fee
Section 4D.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this municipality or house for rent, in accordance with the following schedule:
Amount of Fee
a. For house for rent P 330.00
b. For each business, industrial, or
agricultural establishment
With an area of 25 sq.m. or more
but less than 50 sq.m. 50.00
With an area of 50 sq.m. or more
but less than 100 sq.m. 75.00
With an area of 100 sq.m. or more
but less than 200 sq.m. 110.00
With an area of 200 sq.m. or more
but less than 500 sq.m. 150.00
With an area of 500 sq.m. or more
but less than 1000 sq.m. 180.00
With an area of 1,000 sq.m. or more 220.00
Section 4D.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January.
Section 4D.03. Administrative Provisions.
(a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation.
(b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate.
Article E. Service Fees for Health Examination
Section 4E.01. Imposition of Fee. There shall be collected a fee of One Hundred Pesos (P100.00) from any person and Twenty Five (P25.00) who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances.
A fee of Twenty Pesos (P20.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer.
Section 4E.02. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued.
Section 4E.03. Administrative Provisions.
(a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter.
1. Food establishments – establishments where food or drinks are manufactured, processed, stored, sold or served.
2. Public swimming or bathing places.
3. Dance schools, dance halls and nightclubs (including dance instructors, hostess, cooks, bartenders, waitresses, etc.)
4. Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc.)
5. Massage clinics and sauna bath establishments (including masseurs, massage clinic/sauna bath attendants, etc.)
6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums.
(b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates.
(c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made.
Section 4E.04. Penalty. A fine of One Thousand Two Hundred Pesos (P1, 200.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates.
Article F. Dog Vaccination Fee
Section 4F.01. Imposition Fee. There shall be collected / imposed from every owner of the dog a vaccination fee of Fifty Pesos (P50.00) for every dog vaccinated within the territorial jurisdiction of this municipality.
Section 4F.02. Time of Payment. The fee shall be paid to the Municipal treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian.
Section 4F.03. Administrative Provisions.
1. Vaccination Against Rabies – means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Provincial Veterinarian Office and Municipal Agriculture Office.
(a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age.
(b) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination.
2. It shall be the duty of each trained vaccinator when vaccinating any dog to prepare a complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information.
a. Owners name, address and telephone number if any
b. Description of dog (color, sex, markings, age, name, species and breed, if any)
c. Dates of vaccination and vaccine expiration if known
d. Rabies vaccination tag number
e. Vaccine produced
f. Vaccinator’s signature
g. Veterinarians license number/ vaccinator’s address
The dog owner shall be provided with a copy of the certificate. The veterinarian/ vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/ vaccinator, shall be securely attached to the collar of the dog.
3. Dog Registration or Licensing – Every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months and dogs three (3) months old and above not previously registered shall be vaccinated upon registration.
4. Elimination of Unregistered Dog – Unregistered dogs over the age of four (4) months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/ trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.
5. Reporting of Biting Incidents - The owner of a dog which has bitten any person and the person who has been bitten shall, within twenty-four (24) hours of the occurrence, report the incident to the Municipal Rabies Control Authority.
6. The owner of a dog which has bitten any person shall be responsible for all the treatment including the anti-rabies injection and the dog examination.
7. Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government.
Section 4F.04. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos, upon conviction by the court
ARTICLE G. BIDS AND AWARDS COMMITTEE (BAC)
FEES AND CHARGES
Section 4G. 01 Imposition of Fees. There is hereby imposed a non-refundable fees/charges for bidders participating in the procurement process by the Bids and Awards Committee:
A. Bidder’s Tender
For Infra Projects:
1. P50, 000.00 and below P 550.00
2. Over P50, 000.00 but not more than P100, 000.00 1,200.00
3. Over P100, 000.00 but not more than P500, 000.00 1,650.00
4. Over P500, 000.00 but not more than P 1Million 2,200.00
5. Over P1Million but not more than P2 Million 3,500.00
6. Over P2Million 5,000.00
For Goods:
1. P 20,000 and below P 200.00
2. Over P20, 000.00 but not more than 50,000.00 500.00
3. Over P50, 000.00 700.00
B. Fees from Contractor’s Supplier Registry 550.00
C. Fees for Reproduction of copies of Minutes of BID Openings,
BAC Resolutions and other BAC Documents 60.00/copy
D. Protest Fee 7,500.00
E. Liquidated Damages
For Goods one tenth (1/10) of one percent
(0.1%) of the value of goods for
every day of delay
F. Liquidated Damages
For the procurement of
Infrastructure Project Amount as specified in the
Contract
G. Proceeds from Bid/Performance
Security forfeiture Specified amount of bond
H. Certification and Other Related Fees
a. Leave Credits of Employees P 50.00
b. Masterlist of Employees 50.00
c. Certificate of Employment 50.00
d. Service Record 50.00
e. Recommendation Letter 50.00
f. Net Take Home Pay 30.00
g. DENR Notice of Publication (Service Fee) 30.00
h. Certified Photocopy of all Documents 30.00
i. Other Fees derived from the exercise of Regulatory/
Police Powers of the Local Government not falling
Under any of the above categories 30.00
Section 4G.02. Time and Manner of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer or his duly authorized representative before giving bid tender to the prospective bidder/supplies.
Section 4G.03. Administrative Provisions. Non-payment of the non-refundable fees and charges herein imposed shall be ground for automatic disqualification to participate in the bidding process.
CHAPTER V. CHARGES FOR MUNICIPAL ECONOMIC ENTERPRISES
Article A. Fishery Rentals, Fees and Charges
Section 5A.02. Fishery Rentals, Fees and Charges. This municipality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and impose rentals, fees, or charges there from:
(a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas.
(b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from municipal waters by nets, traps or other fishing gears.
Section 5A.03. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or “bangus” fry areas and to take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the Sangguniang Bayan.
Committee on Public Auction:
(a) The Mayor or his duly authorized representative as Chairman;
(b) Three (3) members of the Sangguniang Bayan, preferably from the Committees on Finance, Rules and Environment
(c) The Municipal Treasurer.
The Committee shall advertise the call for sealed bids for the leasing oof zones of municipal waters in public auction for two (2) consecutive weeks in the bulletin board of the municipal hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Bayan shall grant the rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein.
An application to participate in the public bidding shall be submitted to the Municipal Mayor in a form prescribed therefore. Upon submitting a sealed bid, a person shall accompany such bid with a deposit of at least fifty per cent pesos (P50%) shall be deducted from the first rental by the person should the bid be awarded to him.
The Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by a committee and if the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the municipal government, in such a case another bidding shall be held in the manner provided above.
Section 5A.04. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period of one (1) year for bangus fry concession and a period of three years for the lease of other fishery privileges.
Section 5A.06. Imposition of Fees. There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation, if there are no interested bidders in the public auction.
Amount of Fee
1. Catching “bangus” fry or “kawag-kawag”
less than 1,000 sq.m. 1,000.00
1,000 sq.m. or more but less than 2,000 sq.m. 1,200.00
2,000 sq.m. or more but less than 4,000 sq.m. 2,200.00
4,000 sq.m. or more but less than 6,000 sq.m. 3,700.00
6,000 sq.m. or more but less than 8,000 sq.m. 5,000.00
8,000 sq.m. or more 6,600.00
3. Fish corrals erected in sea
ZONE/LOTS MINIMUM ANNUAL LEASE/RENTAL
Zone 1 (Magdalena)
Lot No. 1 5,500.00
Lot No. 2 5,500.00
Lot No. 3 5,500.00
Zone II (Mabuyong)
Lot No. 1 5,500.00
Zone III (Casay)
Lot No. 1 5,500.00
Lot No. 2 11,000.00
Zone IV (Iba)
Lot No. 1 5,500.00
Other Impositions. Other impositions as specified in the Municipal Fishery Code of 2001 or its amended/revised version later on, specifically on the registration of fishing vessels, gears and fishing activities with the corresponding permit to operate and its charges is considered part of this ordinance. Permit fees and charges to operate fishery related vessels, gears and fishing activities listed in the Municipal Fishery Code will also have the 10 % increase.
Section 5A.08. Time and Manner of Payment.
(a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease.
The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government “bangus” fry reservation.
(b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the corresponding current quarter shall be paid in advance.
(c) The license fees for the privilege to catch fish from municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof.
Section 5A.010. Applicability of Pertinent Provisions of Laws. All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article.
Article B. CHARGES FOR MUNICIPAL ECONOMIC ENTERPRISES
Section 5B.01. Imposition. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected:
Rate of Rental
1. Land Only (per sq.m/month)
(a) Located in commercial/industrial area P 50.00
(b) Located in residential area 15.00
(c) Others 10.00
2. Building (per sq.m of floor area/month)
(a) Located in commercial/industrial area 30.00
(b) Located in residential area 15.00
(c) Others 10.00
3. Use of the Municipal Gym
1. On Private Use for Wedding/Birthdays/Debut and Baptismal & Others
Rate of Rental/day & Use of Electricity
a. From 8:00 A.M. to 5:00 P.M. P 700.00 + actual use of electricity
b. From 6:00 P.M. and Beyond 1,000.00+ actual use of electricity
2. Concerts 1,000.00+ actual use of electricity
3. Benefit Dance 1,000.00+ actual use of electricity
4. Government to Government (Free rent except the use of electricity)
5. Caravan Sale:
a. less than 7 days 1,500.00 + actual use of electricity
b. 7 days up to 14 days 3,000.00 + actual use of electricity
Suggestions: To prohibit the use of bulbs and to use only the capsule or compact bulb
Use of light by Peddlers P50.00/day per capsule
(Note: For multi-storey structures rates is categorized based on floor location as in ground floor, corner, etc. Specify if rental rates are annual, monthly, weekly or daily)
4. Municipal Plaza
a. As Post-Harvest Equipment P5.00/sack
b. For Caravan sale same rules as the Municipal Gym
5. Vehicles and Equipment
A. Rentals of Heavy Equipment will vary depending on the different options set; all options do not include charges for fuel and operator for it will be borne by the person renting the equipment.
Option I. Rentals based on cubic meter load of truck/each trip
a. P 660.00/cu. meter for gravel
b. P440.00/cu. meter for fine sand
NOTE: This is with Sibalom as the source of aggregates; for local source or if used within the municipality, the rental fee will be half the price.
Option II. Based on per Trip Rental, one way)
a. Bulldozer P 1,000.00
b. Loader 550.00
c. Dump Truck
1. Anini-y to Iloilo & vice versa 1,500.00
2. Anini-y to San Jose & vice versa 1,000.00
d. Stake Truck/Elf
1. Anini-y to Iloilo & vice versa 1,200.00
2. Anini-y to San Jose & vice versa 800.00
NOTE: The operator must instruct the client that aside from the rental, the fuel/oil expenses must be at his charge.
6. Municipal Ambulance
a. The discounted rates for the rental of the ambulance per trip:
a. Anini-y to Iloilo P 1, 650.00
b. Anini-y to San Jose 770.00
c. Poblacion to Tobias Fornier 440.00
d. Anini-y to Sibalom 880.00
e. Anini-y to Miag-ao 1, 100.00
f. Anini-y to Guimbal 1, 320.00
g. Anini-y to Iloilo via Guinsang-an 2, 200.00
h. Anini-y to San Jose to Iloilo 2, 400.00
i. Nato to Tobias Fornier 440.00
j. Magdalena-Salvacion to Tobias Fornier 550.00
k. Iba-Mabuyong to Tobias Fornier 660.00
l. San Francisco-Nasuli-C to Tobias Fornier 770.00
7. Fees and Charges for the Use Siraan Hot Spring and Health Resort and Its Amenities
1. The fees and charges collected at SHSHR and for the use its amenities are considered in a separate revenue ordinance including the policies and regulations for its use and maintenance. Increase of these fees is done sooner than the updating of this revenue code hence, it is considered separately. However, the new rates included for this revision are as follows:
1. Entrance Fee:
a. Resident P20.00
b. Non-resident P30.00
Children P20.00 (Ages 5-12 years old;
(Below 4 years old will be free)
c. Foreigners P50.00
2. Use of Pool- with time limit:
a. Resident P10.00
b. Non-resident P30.00; Children P20.00
c. Foreigners P50.00
NOTE: In all these fees, Senior Citizens and PWDs will avail the 20% discount.
3. Picnic Cottages: Big P350.00
Small P200.00
4. Environmental Fee to Nogas Island P20.00
5. The existing rates as provided in Municipal Ordinance No. 2011-13, series of 2011 will be followed for the transactions of the other amenities of the resort.
8. The Municipal Waterworks
a. Connection or Tapping Fees
The following shall be the fees and charges for the connection or tapping:
1. Membership Fee P100.00
2. Water Meter and Fittings P 2,200.00
3. Installation Charge P 200.00
Total P 2,500.00
b. Commodity Consumption and Charges. The charges shall be based on the consumption in cubic meters scheduled as follows:
Volume of Consumption in cu. m Commodity Charge
a. Category A (Residential)
8 cu. m. and below P 150.00 flat rate
Excess of 8 cu. m. +20.00/cu. m.
b. Category B (Commercial, Institutional, Industrial) 10 cu. m. and below 10 cu. m. and below P 200.00 flat rate
Excess of 10 cu.m. +25/cu. m.
c. Payment of Water Bill. Reading of the water meter shall be conducted by the MEEDO Personnel from the 25th day up to the end of the month. Bills shall be issued to the consumers within the first two (2) working days of the succeeding month and payment shall be made or collected not later than the end of the first ten (10) working days of the succeeding month.
d. Other specific provisions related to the Municipal Water Works operation, billing and collection are stipulated in Municipal Ordinance No. 2012-09, series of 2012.
9. Operation of Mini-Ice Plant/Liqui-freeze Machine
a. Charges will be based on the actual ice produced by the machine. The fee per block of ice is Thirty Pesos (P30.00) to be paid to the operator.
b. The operator/collector will remit the collections to the Municipal Treasurer to be accompanied by Statement of collection.
c. The specific provisions for the operation of the mini-ice plant will be considered in a separate ordinance.
10. Operation of Siraan Restaurant
a. Restaurant Space. Restaurant space shall be offered for lease to any Entrepreneur, preferably or with priority to a resident of the Municipality of Anini-y who is/are qualified to operate a restaurant as a Tourism-Related Establishment inside Siraan Hot Spring and Health Resort.
b. Rental Cost and Miscellaneous Provisions for Lease
1. Rental of restaurant space shall be Php 72,000.00 per annum renewable every 3 years (January 1 to December 31) with 10% increase per year to be paid bi-monthly in the amount of Php 6,000.00 on or before the 5th day of every month.
2. The Bidding and Awarding for lease of restaurant space shall be on or before the 15th day of November of the applicable year. Invitation to bid to prospective bidder/interested operator shall be published on the last week of October of the applicable year. Bidding and awarding shall be undertaken by the current Municipal BAC in the presence of the Municipal Tourism Council members. The bidding process shall be in conformity with the principles embodied in the Procurement Act of the Philippines.
3. A notarized award contract document between the operator-lessee and LGU represented by the LCE shall be undertaken immediately after the bidding before a winning bidder occupies the space for restaurant.
4. The operator-lessee shall be responsible for electrical and water cost consumed during the operation.
5. The operator-lessee shall be responsible for its establishment’s sanitation and disposal of its garbage.
6. The operator-lessee has no right to re-lease or transfer the lease of the occupied space to other persons/entity.
7. The restaurant will cater to the needs of the customers of the resort and all other catering services inside the resort for all occasions as long as they abide with the rules and regulations of the resort specifically on entrance fees. No entrance, no entry to the resort policy must be strictly followed.
C. Other Related Provisions for Restaurant Operation
1. All other regulatory provisions for the restaurant operation are considered in Municipal Ordinance No. 2012-21, dated January 28, 2013.
12. Public Markets and the Livestock Auction Market
The fees and charges for the operation of the two (2) Public Markets and one (1) livestock Auction Market are considered as part of the MEED Operations. Market fees and charges are considered in the last portion of this code.
Article C. Service Charge for Garbage Collection
Section 5C.01. Imposition of Fee. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule:
1. Manufacturers, Millers, Assemblers, Processors
and Similar Business
a. Not more than 100 sq. m. P 150.00
b. More than 100 sq. m. 150.00
2. Hotels, Apartments, Motels and Lodging Houses
a. Not more than 100 sq. m. P 150.00
b. More than 100 sq. m. 150.00
3. Restaurants, Day and Night Clubs, Cafes, and Eateries
a. Not more than 50 sq. m. P 150.00
b. More than 50 sq. m. 175.00
4. Hospitals, Clinics, Laboratories and similar businesses
a. Not more than 10 sq. m. 250.00
b. More than 10 sq. m. 300.00
5. Retailers, Dealers, Independent Wholesalers and Distributors
of any Article of Commerce
a. Sari-sari store 100.00
b. Groceries 120.00
c. Supermarkets 250.00
d. Bazaars and Department Stores 250.00
e. Drug Stores 100.00
f. On Business principally rendering services 100.00
g. On Amusement places 150.00
h. On Financing Institutions like banks, insurance companies 100.00
i. On Barbershops, Tailor/dress shops 80.00
j. On Movie Houses, Service Stations 150.00
k. On Private Detective and Security Agencies 80.00
l. On Other Business Establishment not mentioned above 80.00
Section 5C.02. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th)) day of every month or the authorized representative who shall collect the said fee from the establishment.
Section 5C.03. Administrative Provisions.
(a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market.
(b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection.
(c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within the premises.
Article D. Charges for Parking
Section 5D.01. Imposition of Fee. There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule:
Vehicle Type Daily
Tricycle
Private Cars and Service Vehicle
Passenger Jeepneys
Cargo Trucks/Delivery Vans
Passenger Bus
P 3.00
5.50
5.50
5.50
5.50
(d) Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected from owners of vehicles who shall violate the provisions of this Article.
Section 5D.02. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat.
Article E. Lying-In Health Center and Birthing Station
Section 5E.01. Imposition of Health Service Fees. The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Hospital:
1. Medical Fees Amount of Fee
a. Birthing Clinic
1. Delivery P 700. 00
2. Philhealth Members Free
b. Out-Patient Service
P.E Consultation and Prescription Donation only
excluding laboratory and other specific
examination)
Hypodermic, IM injection (excluding medicine) 12.00
Intravenous injection (excluding medicine) 12.00
Medical Certificate 100.00
Senior Citizen 80.00
General Surgical Dressing:
Small 50.00
Medium 60.00
Large 75.00
Cotton Balls 10.00
Suturing of Wound
Large Wound P 150.00
Circumcision 450.00
Ambulance Fees (on MEEDO Charges)
Oxygen Tank 700.00
2. Dental Services
Extraction per Tooth
(including anesthesia) P 100.00
3. Laboratory Fees
Fasting Blood Sugar 120.00; less, 20% for SC
CBC 80.00
Fecalysis 30.00
Urinalysis 30.00
Platelet count 50.00
Hemoglobin 20.00
Pregnancy Test 100.00
4. Death and Birth Certificate 120.00
Section 5E.02. Time and Manner of Payment. The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention.
Section 5E.03. Exemptions. Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule.
An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line as included in the NHTS-PRA
Article F. Cemetery Charges
Section 5F.01. Imposition of Fees. There shall be collected the following rental fees for the rental of Municipal Cemetery lots
Fee /Lease Period
a. Rental fee for each burial lot P 330.00/year for 5 years
b. For every additional layer thereof 220.00/year for 5 years
c. For niches
a. Adult 1,650.00
c. Babies 550.00
Section 5F.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 interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period.
The fee shall not be collected in a pauper’s burial, upon recommendation of the Municipal Mayor.
Section 5F.03. Administrative Provisions.
(a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at Sagua, Anini-y, Antique.
(b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters.
(c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds.
(d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required.
(e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer.
(f) The lease period shall be five years years. In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefore.
(g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease.
Article G. Rental Fee on Mineral Lands
Section 5G.02. Collection of Fee. There shall be collected an annual rental fee from the lessee of mineral lands in this city for the exploration, development and exploitation and disposition of minerals form said lands covered by lease in accordance with the following rates:
(a) On coal-bearing public lands
Five pesos (P 5.00) per hectare or fraction thereof for each and every year for the first ten (10) years; and
Ten pesos (P 10.00) per hectare or fraction thereof for each and every year thereafter during the lease period.
(b) On public lands bearing quarry resources
Fifty pesos (P50.00) per hectare or fraction thereof for each and every year during the lease period
(c) On all other mineral lands containing metallic or non-metallic minerals under Existing mining laws and decrees.
Ten pesos (P10.00 per hectare, or a fraction thereof for each and every year during the lease period.
Section 5G.03.Time of Payment. The rental fee shall be paid in advance to the Municipal Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease.
Article H. Occupation Fee for Mining Claims
Section 5H.01. Definition. When used in this Article Occupation Fee is a fee payable by any locator or occupant of any mining claim.
Section 5H.02. Collection of Fee. There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of Three Hundred Fifty Pesos (P350.00) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted.
Section 5H.03. Time of Payment. The fee shall be payable to the Municipal Treasurer on the date of registration of the mining claim and on the same date every year thereafter, until the lease covering the mining claim shall have been granted.
Section 5H.04. Administrative Provisions. The Municipal Treasurer shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration.
Article J. Slaughter and Corral Fees
Section 5J.01. Imposition of Fees. There shall be imposed the following:
(a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit fee therefore shall be secured from the Municipal Veterinarian or his duly authorized representative upon payment of the corresponding fee, as follows:
Per Head
Large cattle
Hogs
Goat/Sheep
All others P 82.50
55.00
33.00
22.00
(b) Slaughter Fee. The fee shall be paid to cover the cost of serve in the slaughter of animals at the municipal slaughterhouse, in accordance with the following rates:
Large cattle
Hogs
Goat/Sheep
All others P 3.30/kilo
2.20/kilo
2.20/kilo
2.20/kilo
(c) Corral Fee, per head, per day or fraction thereof:
Large cattle
Hogs
Goat/Sheep
All others P 15.00
15.00
6.50
5.50
Section 5J.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Veterinarian.
Section 5J.03. Time of Payment.
(a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian.
(b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal.
(c)Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the city corral or any place designated as such.
Section 5J.04. Administrative Provisions
(a) The slaughter of any kind of animal intended for sale shall be done only in the city 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.
(b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested.
For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefore before the slaughter permit is granted.
(c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears.
Article K. Toll Fees or Charges
Section 5K.01. Imposition of Fee or Charges. There shall be collected a fee or charge for the use of the following utilities owned and operated by this municipality.
Type of Infrastructure Amount
(a) Mini-wharf
a. Pump boats P 30.00
b. Commercial Fishing 150.00
Section 5K.02. Exemptions. No such tolls or fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, ambulances, post office personnel delivering mail, physically handicapped, and disabled citizens who are sixty-five (65) years or older.
Section 5K.03. Time of Payment. Fees and charges for the use of the above mentioned facilities shall be made every time such facilities are utilized.
Section 5K.04. Administrative Provision. When public safety and welfare so requires, the Sangguniang Bayan may discontinue the collection of tolls and thereafter said facility shall be free and open for public use.
Article L. Market Fees
Section 5L.02. Market Section. For the purposes of this article, the public market shall be divided in the following sections:
a) Fish Section- fresh fish, clams, oyster, lobsters, shrimps, seaweeds and other sea foods or marine products
b. Meat Section- fresh meat from cow, carabao, goat, sheep, pig, etc.
c. Vegetable and Fruit Section- all kinds of vegetables, fruits and root crops
d. Dry Goods Section- all kinds of textiles, ready made 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 bottled goods, beverages, softdrinks, flour, rice, oatmeal, ham, bacon, sugar, nuts sauce, onions, garlic, potatoes, eggs, toilet articles, corn, sausages, mongo, starch, 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, including household utensils made of clay.
g. Poultry Products Section – All chickens, ducks, birds, duckling eggs, poultry feeds
h. Eateries and Cooked Food Section – All kinds of cooked foods including refreshment and cakes.
i. Miscellaneous Section – This includes beauty parlors, tailoring and dress shops, newspaper and magazine stand, radio and watch repair shops, office supplies and photo studios
Section 5L.03. Imposition of Fees
a. Rental of block tiendas/stalls at Poblacion and Casay Public Markets
b. Rental of market tables at Poblacion and Casay Public Markets
c. Permanent vendors occupying the Public Markets and Public Market Buildings, spaces or tables, shall pay lot rental of P 20.00 per square meter per month. Front stalls will be rented at P 550.00 a month while the stall at the back will be P 500.00 per month.
d. On occupants of the market premises not occupying tables per day or fraction thereof, P 20.00 per square meter.
e. On market premises along the highway/municipal streets, roads, public plazas and open grounds, per day P20.00 per square meter.
f. On the space occupied during fiesta seasons, rate per day P 50.00 per square meter.
g. Market Entrance Fee. A market entrance fee shall be collected from transient vendors on the following enumerated commodities:
g.1. Agricultural Products Rate of Fee per Day
Root Crops
1. Carrots P 1.00/kilo
2. Gabi, Curioso and the like 1.00/kilo
3. Potatoes 1.00/kilo
4. Radish 1.00/kilo
5. Singkamas 1.00/kilo
6. Ube 1.00/kilo
7. All other kinds of root crops 1.00/kilo
g.2. Fruits
1. Apples P 1.50/kilo
2. Bananas
2.a. Bangan and Tudan 1.50/kilo
2.b. Cardaba, Sab-a, Sarabia and the like 1.00/hun.
2.c. All other kinds of bananas 1.00/hun.
3. Chico 1.00/kilo
4. Citrus and oranges, native 1.00/kilo
5. Durian 1.00/kilo
6. Grapes 1.50/kilo
7. Guavas (hybrid) .75/kilo
8. Guavas (native) .50/kilo
9. Jackfruit 1.50/kilo
10. Lanzones 1.00/kilo
11. Marang 1.00/kilo
12. Mangoes 1.50/kilo
13. Papaya 1.50/kilo
14. Pineapple .50/pc
15. Pakwan 1.50/kilo
16. Siniguelas . 75/kilo
17. Sunkist 1.50/kilo
18. Watermelon 1.50/kilo
20. All other kinds of fruits .25/kilo
h. 3 Vegetables
1.) Leafy Vegetables
a. Cabbage 1.50/kilo
b. Chinese Pechay 1.50/kilo
c. Native Pechay 1.00/kilo
d. all other kinds of leafy vegetables 1.00/kilo
2.) Fruit Vegetables
a. Ampalaya 1.00/kilo
b. Eggplant .75/kilo
c. Pepino .75/kilo
d. Singkwa .75/kilo
e. Sayote .75/pc
f. Tambayag .75/kilo
g. Squash .75/kilo
h. Upo .75/kilo
i. All other kinds of fruit vegetables .75/kilo
3.) Spices
a. Chinese spices 1.00/kilo
b. Garlic .75/kilo
c. Onions
c.i Bulb .80/kilo
c.ii Leaf .55/kilo
4.) Peppers
d.i Pidada .75/kilo
d.ii pungent, native .75/kilo
5.) Tomatoes 1.00/kilo
6.) All kinds of Spices .75/kilo
h.4 Cereals and Grains
a. Cacao 1.50/kilo
b. Coffee Beans 1.50/kilo
c. Corn:
c.i Grains .75/kilo
c.ii Grits .75/kilo
c.iii Young Ears 1.00/kilo
d. Mongoes, kadyos, hantak, tauris & legumes .75/kilo
e. Palay 1.00
f. Peanuts 1.00/kilo
g. Polard .75/kilo
h. Poultry and animal feeds .50/kilo
i. Prawn and other fish pond feeds .50/kilo
j. Rice .75/kilo
k. Corn Bran .75/kilo
l. Sorghum .50/kilo
m. Soy beans 1.00/kilo
n. Castor beans (tangan-tangan) .50/kilo
o. All other kinds of beans .75/kilo
h.5. Livestock
1. Large cattle 50.00/head
2. Hogs or pigs (live weight) 30.00/head
3. Goats and other livestock (live weight) 10.00/head
4. Chicken and other fowls (live weight) 1.50/head
h.6. Other Agricultural Products:
1. Charcoal 0.50/can
2. Firewood 0.50/bundle
3. Cassava chips 0.50/kilo
4. Salt 1.50/sack
5. Flour 1.50/sack
6. Starch 1.50/sack
7. Sugar
7.a. Muscovado 0.50/kilo
7.b. Refined sugar 0.50/kilo
h.7. Industrial Products
1. Home Industries
1.a. Bamboo 1.00/pc.
1.b. Basket 1.00/pc.
1.c. Baluwang o sangka 1.00/pc.
1.d. Ceramics and pottery products 1.50/dz.
1.e. Hats 1.50/pc.
1.f. Mats 1.50/pc.
1.g. Metal products 1.50/pc.
1.h. Nigo and ayagan 1.00/pc.
1.i. Ropes
1.1. Synthetic fibers 0.50/kilo
1.2. Native fibers 0.50/kilo
1.j. Shell crafts 0.50/kilo
1.k. Stone crafts 1.50/dz.
1.l. Tinsmith products 1.50/pc.
1.m. Toys 1.50/dz.
1.n. Other home industries 1.50/kilo
2. Other industrial products
2.a. Coconut oil 1.00/ft.
2.b. Kerosene 1.00/ft.
2.c. Lime 0.50/kilo
h.8. Wet Goods
8.1. Meat:
1.a. Carabeef and beef 1.00/kilo
1.b. Pork 0.75/kilo
1.c. Venison 0.75/kilo
1.d. Fowls and the like 1.00/head
8.2. Marine and Sea Products:
For purpose of this section fish and other marine products are hereby
Classified as: Special Class, 1st Class, 2nd Class and 3rd Class:
2.a. 1st Class: 1.00
2nd Class: 0.75
3rd Class: 0.50
Special Class
All fishes 15.00/banyera
2.b. Other Marine Products 1.00/kilo
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 be 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 supplies or distributors of goods, commodities or general merchandize servicing permanent occupants or market stalls, booths, tiendas, or other space, as well as the same occupants when he bring in goods, commodities, or merchandise to replenish or augment their stock shall not be considered as transient vendors required to pay the market fees herein authorized.
Section 5L.04. Time and Manner of Payment:
For stalls – The fee for the rental of market stalls shall be paid to the Municipal Treasurer or her duly authorized representative within the first twenty (20) days of each month. In case of new lease, the lessee shall be required to put up a deposit in the amount of P 1,500.00 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 the termination of lease.
Section 5L.05. Issuance of Official Receipts and Cash Tickets
The Municipal Treasurer or her duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or transient vendors and his name shall be written on the back thereof. The cash ticket shall be good for the space of the market premises in which he is assigned.
Section 5L.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 a surcharge of twenty five (25%) percent of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee for the unpaid rents of the expenses of the lessee.
b. Any person occupying space in 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.
Section 5L.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 provisions 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 for their award to qualified applicant to appraise the public of the fact that such fixed spaces occupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard thick paper or any suitable material and shall be the following:
NOTICE
Notice is hereby given that Stall No. ______ Building (or Pavilion) No.________ of the _________ market is vacant (or will be vacated on _________________, 20____. Any person, 21 years of age or more and is legally capable desiring to lease the stall, shall file an application therefore on the prescribed form. Copies may be obtained from the Office of the Municipal Mayor/Municipal Treasurer during office hours and before 12:00 Noon of ____________, 20____. In case there are more
CHAPTER VI - COMMUNITY TAX
Section 6.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality.
Section 6.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00)
In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.
Section 6.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
(a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated - Two (P2.00) Pesos; and
(b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Two (P2.00) Pesos.
The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
Section 6.04. Exemptions.
The following are exempted from the Community Tax:
Diplomatic and consular representatives; and Transient visitors when their stay in the Philippines does not exceed three (3) months.
Section 6.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer.
Section 6.06. Time of Payment, Penalties for Delinquency.
(a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent.
(c) Persons 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 dare, shall not be subject to the Community Tax for that year.
(d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year.
Section 6.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00).
Section 6.08 . Presentation of Community Tax Certificate on Certain Occasions.
(a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate.
The presentation of Community tax Certificate shall not be required in connection with the registration of a voter.
(b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate.
(c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice.
Section 6.09. Collection and Allocation of Proceeds of the Community Tax.
(a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws.
(b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality.
(c) The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows:
(1) Fifty (50%) percent shall accrue to the general fund of the Municipality;
(2) Fifty (50) percent shall accrue to the Barangay where the tax is collected.
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes
and Other Impositions
Section 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year.
Section 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes.
Section 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be.
Section 7A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.
Section 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives.
Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby 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 levied and imposed.
Section 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown.
The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges.
Section 7A.08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.
Section 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality.
Section 7A.10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned.
For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative.
The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance.
Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality.
Section 7A.12. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of seven and half percent (7.5%) five (5) years of its approval.
Article B. Civil Remedies for Collection of Revenues
Section 7B.01. Local Government’s Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest.
Section 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be:
(a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer.
Section 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows:
(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure.
(b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion.
(c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property and posting.
(d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner.
(e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and the tax delinquencies shall be canceled.
(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold.
(g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him.
(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing.
(i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold.
(j) Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, and which shall form part of his records.
Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative.
The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties.
(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends.
(l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office.
(m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality.
(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR).
(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected.
(p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy:
1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; his necessary clothing, and that of all his family;
3. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00);
4. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months;
5. The professional libraries of doctors, engineers, lawyers and judges;
6. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and
7. Any material or article forming part of a house or improvement of any real property.
Article C. Taxpayer’s Remedies
Section 7C.01. Periods of Assessment and Collection.
(a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period;
(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment.
(c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period;
(d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which:
1. The treasurer is legally prevented from making the assessment of collection;
2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
Section 7C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing.
Section 7C.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. Section 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction.
Article D. Miscellaneous Provisions
Section 7D.01. Power to Levy other taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, that a public hearing had been conducted for the purpose.
Section 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places.
Section 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination.
Section 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code.
Section 7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810.
CHAPTER VIII. GENERAL PENAL PROVISIONS
Section 8.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more Two Thousand Five Hundred Pesos (P2,500.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.
CHAPTER IX. FINAL PROVISIONS
Section 9.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof.
Section 9.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances.
Section 9.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly.
Section 9.04. Special Transitory Provisions.
(a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect.
Section 9A.05. Effectivity.
This Ordinance shall take effect on January 1, 2014.
I hereby certify to the correctness of the foregoing Revised Municipal Revenue Code of 2013.
Voting on this Ordinance was as follows:
Ayes: 10
Nays: 0
ENACTED, this 17th day of December 2013 at the Municipality of Anini-y, Province of Antique.
I hereby certify to the correctness of the above-quoted ordinance.
SGD. GLENN E. HERNAEZ Vice Mayor/Presiding Officer
ATTESTED: SGD. MARY GRACE S. URFILLA
Secretary to the Sanggunian
APPROVED:
SGD. REYNALDO B. POLLICAR
Municipal Mayor
December 19, 2013
SGD. MAXFIL B. POLLICAR SGD. MERCEDES M. CAZEÑAS SGD. RENATO N. FIAL
SB Member SB Member SB Member
SGD. MAGDALINA O. CAZEÑAS SGD. EFREN D. SUMACULUB SGD. ADVIENTO ORLANDO P. SOLIS
SB Member SB Member SB Member
SGD. MELANIE V. CAMPOS SGD. SALVACION U. HERNAEZ SGD. ROGER E. GENTICA
SB Member SB Member Liga President/Ex-Officio Member
Province of Antique
MUNICIPALITY OF ANINI-Y
OFFICE OF THE SANGGUNIANG BAYAN
EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG BAYAN OF THE MUNICIPALITY OF ANINI-Y, PROVINCE OF ANTIQUE HELD AT THE SB SESSION HALL ON DECEMBER 17, 2013
Present:
Hon. Glenn E. Hernaez, Vice Mayor/Presiding Officer
Hon. Maxfil B. Pollicar, SB Member
Hon. Mercedes M. Cazeñas, SB Member
Hon. Renato N. Fial, SB Member
Hon. Magdalina O. Cazeñas, SB Member
Hon. Efren D. Sumaculub, SB Member
Hon. Adviento Orlando P. Solis, SB Member
Hon. Melanie V. Campos, SB Member
Hon. Salvacion U. Hernaez, SB Member
Hon. Roger E. Gentica, Liga Pres. /Ex-Officio Member
MUNICIPAL ORDINANCE NO. 2013-05
Series of 2013
AN ORDINANCE ENACTING THE MUNICIPAL REVENUE CODE OF 2013 OF ANINI-Y, ANTIQUE
CHAPTER 1. GENERAL PROVISIONS
Article A. Short Title and Scope
Section 1A.01. Short Title. This ordinance shall be known as the Municipal Revenue Code of 2013 of the Municipality of Anini-y, Antique.
Section 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality.
CHAPTER II. TAXES ON BUSINESS
Article A. Graduated Tax on Business
Section 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed:
(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule:
Amount of Gross Sales/Receipts
For the Preceding Calendar Year: Tax Per Annum
Less than 10,000.00 264.00
10,000.00 or more but less than 15,000.00 350.00
15,000.00 or more but less than 20,000.00 502.00
20,000.00 or more but less than 30,000.00 730.00
30,000.00 or more but less than 40,000.00 1,095.00
40,000.00 or more but less than 50,000.00 1,224.00
50,000.00 or more but less than 75,000.00 1,910.00
75,000.00 or more but less than 100,000.00 2,740.00
100,000.00 or more but less than 150,000.00 3,653.00
150,000.00 or more but less than 200,000.00 3,750.00
200,000.00 or more but less than 300,000.00 6,130.00
300,000.00 or more but less than 500,000.00 8,735.00
500,000.00 or more but less than 750,000.00 10,000.00
750,000.00 or more but less than 1,000,000.00 12,000.00
1,000,000.00 or more but less than 2,000,000.00 18,300.00
2,000,000.00 or more but less than 3,000,000.00 24,623.00
3,000,000.00 or more but less than 4,000,000.00 26,353.00
4,000,000.00 or more but less than 5,000,000.00 30,746.00
5,000,000.00 or more but less than 6,500,000.00 32,443.00
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 only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section.
(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules:
Gross Sales/Receipts for the
Preceding Calendar Year Amount of Tax Per Annum
Less than 1,000.00 26.40
1,000.00 or more but less than 2,000.00 57.20
2,000.00 or more but less than 3,000.00 85.80
3,000.00 or more but less than 4,000.00 129.80
4,000.00 or more but less than 5,000.00 170.50
5,000.00 or more but less than 6,000.00 209.00
6,000.00 or more but less than 7,000.00 242.00
7,000.00 or more but less than 8,000.00 259.60
8,000.00 or more but less than 10,000.00 294.80
10,000.00 or more but less than 15,000.00 346.50
15,000.00 or more but less than 20,000.00 433.40
20,000.00 or more but less than 30,000.00 520.30
30,000.00 or more but less than 40,000.00 693.00
40,000.00 or more but less than 50,000.00 1,039.50
50,000.00 or more but less than 75,000.00 1,559.80
75,000.00 or more but less than 100,000.00 2,079.00
100,000.00 or more but less than 150,000.00 2,684.00
150,000.00 or more but less than 200,000.00 3,194.40
200,000.00 or more but less than 300,000.00 4,356.00
300,000.00 or more but less than 500,000.00 5,808.00
500,000.00 or more but less than 750,000.00 8,712.00
750,000.00 or more but less than 1,000,000.00 11,616.00
1,000,000.00 or more but less than 2,000,000.00 13,200.00
2,000,000.00 or more At a rate not exceeding fifty
percent (50%) of one percent (1%)
The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for.
(c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b), and (d) of this Article;
(1) Rice and Corn;
(2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not;
(3)Cooking oil and cooking gas;
(4)Laundry soap, detergents, and medicine;
(5)Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs;
(6)Poultry feeds and other animal feeds;
(7)School supplies; and cement
(d) On retailers.
Gross Sales/Receipts for the
Preceding year Rate of Tax Per Annum
400,000.00 or less 2%
More than 400,000.00 1%
The rate of two percent (2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P 400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P 400,000.00).
(e) On contractors and other independent contractors in accordance with the following schedule.
Gross Sales/Receipts for the
Preceding Calendar Year Amount of Tax Per Annum
Less than 5,000.00 61.60
5,000.00 or more but less than 10,000.00 138.60
10,000.00 or more but less than 15,000.00 234.30
15,000.00 or more but less than 20,000.00 371.80
20,000.00 or more but less than 30,000.00 619.30
30,000.00 or more but less than 40,000.00 866.80
40,000.00 or more but less than 50,000.00 1,113.20
50,000.00 or more but less than 75,000.00 1,533.40
75,000.00 or more but less than 100,000.00 2,145.00
100,000.00 or more but less than 150,000.00 3,093.20
150,000.00 or more but less than 200,000.00 4,330.70
200,000.00 or more but less than 250,000.00 5,568.20
250,000.00 or more but less than 300,000.00 6,805.70
300,000.00 or more but less than 400,000.00 7, 338.00
400,000.00 or more but less than 500,000.00 9,900.00
500,000.00 or more but less than 750,000.00 11,100.00
750,000.00 or more but less than 1,000,000.00 12,300.00
1,000,000.00 or more but less than 2,000,000.00 13,800.00
2,000,000.00 or more At a rate not exceeding fifty percent (50%) of one percent (1%)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P11,500.00.
(f) On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax.
(g) On the businesses hereunder enumerated:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers;
2. Amusement places
3. Commission agents
4. Lessors, dealers, brokers of real estate;
5. On travel agencies and travel agents
6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums
7. Subdivision owners/ Private Cemeteries and Memorial Parks
8. Privately-owned markets;
9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories;
10. Operators of Cable Network System
11. Operators of computer services establishment
12. General consultancy services
13. All other similar activities consisting essentially of the sales of services for a fee.
Gross Sales/Receipts for the Amount of Tax Per Annum
Preceding Calendar Year
Less than 5,000.00 61.60
5,000.00 or more but less than 10,000.00 138.60
10,000.00 or more but less than 15,000.00 234.30
15,000.00 or more but less than 20,000.00 371.80
20,000.00 or more but less than 30,000.00 619.30
30,000.00 or more but less than 40,000.00 866.80
40,000.00 or more but less than 50,000.00 1,113.20
50,000.00 or more but less than 75,000.00 1,534.50
75,000.00 or more but less than 100,000.00 2,145.00
100,000.00 or more but less than 150,000.00 3,093.20
150,000.00 or more but less than 200,000.00 4,330.70
200,000.00 or more but less than 250,000.00 5,568.20
250,000.00 or more but less than 300,000.00 6,805.70
300,000.00 or more but less than 400,000.00 8,661.40
400,000.00 or more but less than 500,000.00 10,890.00
500,000.00 or more but less than 750,000.00 12,210.00
750,000.00 or more but less than 1,000,000.00 13,530.00
1,000,000.00 or more but less than 2,000,000.00 15,180.00
2,000,000.00 or more At a rate not exceeding fifty
percent (50%) of one percent (1%)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P11,500.00.
(h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding (P100.00) per peddler annually but if sale thru Vehicles- P150.00; tricycle-P100; pedicabs and other haulers- P50.00
(i) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises:
Air-conditioned buses P330.00 per unit
Buses without air conditioning 192.50 per unit
“Mini” buses 165.00 per unit
Jeepneys/Fieras/Tamaraws 132.00 per unit
Taxis 220.00 per unit
Section 2A.03. Presumptive Income Level. For every tax period, the Treasurers Office shall prepare a stratified schedule of “presumptive income level (PIL)” to approximate the gross receipt of each business classification.
Section 2A.04. Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article.
Section 2A.05. Tax on Newly-Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment.
Article B. Situs of Tax
Section 2B.01. Situs of the Tax.
(a) For purposes of collection of the business tax under the “situs” of the tax law, the following definition of terms and guidelines shall be strictly observed:
1. Principal Office - the head or main office of the businesses appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be.
2. Branch or Sales Office - a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated.
3. Warehouse - a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business.
(b) Sales Allocation
1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located.
2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located.
Article C. Payment of Business Taxes
Section 2C.01. Payment of Business Taxes.
(a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid.
(b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this Ordinance with the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts.
Section 2C.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year.
Section 2C.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year.
Section 2C.04. Administrative Provisions.
(a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity shall first obtain a Mayor’s Permit and pay the fee therefore and the business tax imposed under the pertinent Article.
(b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax.
Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking.
(c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P 25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address
(d)Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor’s permit to operate the business. Any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter
(e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year.
(f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Seventy Five Pesos (P 75.00).
(g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax.
(h) Retirement of Business.
A business operator must submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated.
(i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.
Article D. Tax on Ambulant and Itinerant Amusement Operators
Section 2D.01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates:
Circus, carnivals, or the like per day P 110.00
Merry-Go-Round, roller coaster, ferris wheel,
swing, shooting gallery P 85.00
Sports contest/exhibitions per day P 220.00
Article E. Tax on Mining Operations
Section 2E.02 . Imposition of Tax. There is hereby levied an annual tax at the rate of One and ½ percent (1.5%) based on the gross receipts for the preceding year of mining operations for mineral, mineral products and quarry resources.
Article F. Tax on Forest Concessions and Forest Products
Section 2F.02. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest products at a rate of One and 1/2 percent (1.5%) of the annual gross receipts of the concessionaire during the preceding year .
CHAPTER III. PERMIT AND REGULATORY FEES
Article A. Mayor’s Permit Fee on Business
Section 3A.01. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor’s Permit to operate a business, pursue an occupation or calling, or undertake any activity. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for.
For purpose of the Mayor’s Permit Fee, the Philippine definition of business size is hereby adopted, yet some specific businesses and the fees/charges are also considered for easier computation:
Characteristics Asset Size Number of workers
Cottage PhP 500,000 and below. 1-10
Small Over PhP 500,000 to PhP 5M 11- 99
Medium Over PhP 5M to PhP 20M 100-199
Large Over PhP 20M 200 and above
The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee.
(a) On business subject to graduated fixed taxes
Amount of Tax
Per Annum
1. On Manufacturers/Importers/Producers
Cottage P 110.00
Small 550.00
Medium 1,100.00
Large 2,200.00
2. On Banks
Rural, Thrift and Savings Banks 5,000.00
Commercial, Industrial and
Development Banks 7,000.00
Universal Banks 10,000.00
3. On Other Financial Institutions
Small 1,100.00
Medium 3,300.00
Large 5,500.00
Lending Institutions 3,000.00
Pawnshops 2,000.00
4. On Contractors/Service Establishments
Cottage 110.00
Small 440.00
Medium 880.00
Large 1,100.00
5. On Wholesalers/Retailers/Dealers or Distributors
Cottage 220.00
Small 440.00
Medium 880.00
Large 1,100.00
6. On Transloading Operations
Medium 2,200.00
Large 4,400.00
7. Other Businesses
Cottage 110.00
Small 440.00
Medium 880.00
Large 1,100.00
8. Permit Fees on “SIN” Goods-related Businesses
a. Retail dealers in foreign liquors 660.00
b. Retail dealers in domestic liquors 440.00
c. Retailers of distilled spirits 440.00
d. Retailers of fermented liquors 440.00
e. Tobacco dealers 440.00
f. Retail dealers of manufactured tobacco 130.00
g. Golf Courses, etc. 660.00
a.1 Consideration of Some Businesses with Specific Fees/Charges:
1. On Manufacturers, Importers, and Producers Amount of Fee/Annum
1.1 Bagoong, salted fish or dried fish 110.00
1.2 Bakery
a. Mechanized 200.00
b. Manual with ordinary oven 150.00
1.3 Bed and/or Mattresses
a. Mechanized 165.00
b. Manual 110.00
1.4 Bottles/Bottling Plant 550.00
1.5 Boxes 330.00
1.6 Candles 165.00
1.7 Canned Goods 550.00
1.8 Clothes and Garments 330.00
1.9 Coconut Oil
a. with more than 5 expellers 550.00
b. with less than 5 expellers 440.00
1.10 Confectionary and Candies 165.00
1.11 Concrete and hollow blocks 330.00
1.12 Copra meat 220.00
1.13 Edible and Vegetable Oils 220.00
1.14 Galvanized iron sheets and aluminum containers 330.00
1.15 Home and office furnitures 220.00
1.16 Ice, ice cream and frozen delights 220.00
1.17 Soap and cosmetics 220.00
1.18 Steel and iron products 220.00
1.19 Repacker 220.00
1.20 Rectifiers, brewers and distillers 550.00
1.21 Wines, Liquors and distilled spirit compounders 550.00
2. On Retailers, Dealers, Wholesalers and Distributers
2.1 Agricultural Products
On rice and corn:
a. Palay, corn & other grains buyer/dealer 220.00
b. Rice and corn wholesaler 220.00
c. Rice and corn retailers 150.00
Vendors, buyers and dealers on:
a. Chicken, fowls and eggs 120.00
b. Fish vendors (with fixed stalls) 120.00
c. Fish vendors (ambulant) 120.00
d. Fruits, spices and vegetables 120.00
e. Hogs, large cattle and other livestock 165.00
2.2 Auto parts 250.00
2.3 Drugs and cosmetics 330.00
2.4 Dry goods, clothes and textiles 165.00
2.5 General merchandise
a. Sari-sari (barangays) 150.00
b. Sari-sari (Poblacion) 180.00
2.6 Glass wares 110.00
2.7 Groceries 220.00
2.8 Jewelries 220.00
2.9 Junkshop and scrap and metal buyers and dealers 330.00
2.10 Lumber/wood and construction materials
a. All kinds 220.00
b. Coco lumber 165.00
c. Bamboos and its products and nipa shingles 120.00
2.11 Lubricating Oils and Oil By-Products 120.00
2.12 Liquefied Petroleum Gas (LPG) 220.00
2.13 Kerosene, diesel and gasoline
With filling station per pump
a. aviation gasoline 500.00
b. special gasoline 500.00
c. Regular gasoline 500.00
d. Diesel 500.00
e. Kerosene 250.00
2.14 On the business of dealers in fermented
Liquors, distilled spirits and/or wines
a. Wholesale dealer in foreign liquor 880.00
Retail dealer in foreign liquor 550.00
b. Wholesale dealer in domestic liquor 550.00
Retail dealer in domestic liquor 275.00
c. Wholesale dealer in fermented liquor (beer) 550.00
Retail dealer in fermented liquor 220.00
d. Wholesale dealer in tuba, basi/or tapuy 110.00
Retail dealer in tuba 55.00
2.15 On tobacco dealer
a. Wholesale leaf tobacco dealer (minano) 165.00
Retail leaf tobacco dealer 82.50
b. Wholesale dealer of manufactured tobacco 220.00
Retail dealer of manufactured tobacco 110.00
3. On Exporters 550.00
4. On Cafes, Cafeterias, and other Caterers
4.1 Cafes and Cafeterias 165.00
4.2 Ice cream and other refreshment parlors 300.00
4.3 Carinderias and food caterers 200.00
4.4 Restaurants 300.00
4.5 Soda Fountain Bars 165.00
4.6 Food Stands for puto, popcorn, peanuts and other cooked foods 110.00
4.7 Gulaman, buko and juice stands 110.00
4.8 Burger stand 200.00
5. On Contractors and Service Establishments
5.1 Accounting Service 165.00
5.2 Advertisement Agencies 165.00
5.3 Arrastre service 330.00
5.4 Assaying laboratories 220.00
5.5 Barber shops
a. with three (3) chairs or less 165.00
b. with more than three (3) chairs 165.00
c. Roving/ambulant barbers 110.00
d. Double the fees in (a) and (b)
For air-conditioned shops
5.6 Battery charging shops 165.00
5.7 Beauty Parlors
a. With equipment 300.00
b. Manual 200.00
c. Traveling Beauticians 150.00
5.8 Belt and buckle shops 110.00
5.9 Blacksmith
a. Manual 110.00
b. Mechanized 165.00
5.10 Booking Office for film exchange 220.00
5.11 Breeding of commercial gamecocks 500.00
5.12 Breeding of race horses 500.00
5.13 Brokerage 500.00
5.14 Business Agents 500.00
5.15 Business Management Services 220.00
5.16 Carpentry Shops 300.00
5.17 Cinematographic film owners, lessors, or
Distributors, video tape coverage service 500.00
5.18 Collecting Agencies 500.00
5.19 Commercial or immigration brokers 500.00
5.20 Computer services and internet cafes/unit
a. with 1 - 5 units 300.00
b. with 6 -10 units 500.00
c. with 11-15 units 700.00
d. with 15 or more 1,500.00
5.21 Construction and/or repair shops
a. motor vehicles, body building 350.00
b. bicycles and tricycles 180.00
c. animal drawn carts 110.00
5.22 Drafting and agricultural services 220.00
5.23 Dyeing establishments 220.00
5.24 Employment Agencies 500.00
5.25 Escort services 400.00
5.26 Funeral service parlors 550.00
5.27 Furniture repair shops 200.00
5.28 Garages/Terminal (Public utility vehicles)
a. less than 10 buses 250.00
b. less than 20 buses 300.00
c. less than 30 buses 330.00
d. less than 40 buses 440.00
e. less than 50 buses 550.00
f. 50 buses and above 1,100.00
5.29 General engineering, general building and specialty
contractors, filling, demolition salvage work and
transfer or relocation 1,050.00
5.30 Goldsmiths and silversmiths 165.00
5.31 Hemp-grading establishments 275.00
5.32 House and/or sign painters 180.00
5.33 Ice and cold storage 300.00
5.34 Indentor and indent services 275.00
5.35 Janitorial services 350.00
5.36 Judo-karate/Martial Arts School 275.00
5.37 Key smiths 200.00
5.38 Lathe machine shops 220.00
5.39 Laundry shops
a. Manual 150.00
b. Steam 300.00
5.40 Legal and other professional services 500.00
5.41 Lumberyards 550.00
5.42 Meteography services 220.00
5.43 Medical Services
a. Medical and dental clinic 300.00
b. Medical and dental laboratories 300.00
c. Massage or therapeutic clinic 250.00
d. Private hospital 5000.00
e. Birthing clinic 500.00
5.44 Messengerial services 500.00
5.45 Milling services (bokbokan and the like) 110.00
5.46 Mining services 5000.00
5.47 Painting Shops 165.00
5.48 Parking Lots
a. one hectare or less 330.00
b. more than one hectare 550.00
5.49 Pedi cab operators and proprietors (trisikad) 65.00
5.50 Perma Press – per unit 110.00
5.51 Person engaged in the installation/distribution of
a. water systems 165.00
b. gas or bio-gas system 220.00
c. electric light, heat and power
c.1 installation 165.00
c.2 distribution
Capacity in kilowatts
Less than 10,000 kilowatts 120.00
10,000 or more but less than 20,000 165.00
20,000 or more but less than 50,000 220.00
50,000 or more but less than 100,000 550.00
For every 50,000 or fraction thereof
In excess of 100,000 up to 1 M 220.00
d. Sound system service
d.1 Ordinary sound and light system 400.00
d.2. Stereo-quadrosonic sound and disco lights 600.00
5.52 Photographic Studios
a. With gallery and photo enlarger 500.00
b. With gallery without photo enlarger 200.00
c. Developing center 330.00
d. Roving Photographer 110.00
5.53 Photo static white and blue printing 250.00
5.54 Plastic lamination 165.00
5.55 Promotional services 500.00
5.56 Proprietors or operators of heavy equipment for hire 500.00
5.57 Proprietors of smelting plant 500.00
5.58 Proprietors of engraving and plating plants 300.00
5.59 Public Ferries 500.00
5.60 Warehouse and bodegas 500.00
5.61 Purchasing agents 500.00
5.62 Recapping Plant 550.00
5.63 Recopying and duplicating services
a. Xerox copying 165.00
b. Mimeographing 165.00
c. Scanner 220.00
5.64 Renting of equipment
a. Office equipment and furniture 150.00
b. Bicycles, tricycles and skates 200.00
c. Trucks and automobiles/unit 300.00
d. Heavy equipment/unit 500.00
e. Agricultural implements and tools (thresher,
hand tractor, kuliglig) 250.00
f. Diving, skiing, water sport and other athletic equipment 1000.00
5.65 Repair shops for motor vehicles and engines 330.00
a. With shop area of less than 500 sq. m. 200.00
b. With shop area of 500 sq. m. or more but
Less than 1,000 sq. m. 250.00
c. With shop area of more than 1,000 sq. m. 300.00
d. Welding shop
d.1 Electric welding 330.00
d.2 Acetylene welding 250.00
d.3 Soldering 165.00
5.66 Repair services
a. Electronic equipments 220.00
b. Household appliances (Refrigerator & aircon) 220.00
c. Radios and amplifiers 220.00
5.67 Roasting of pigs and fowls 165.00
5.68 Sawmills
a. Fixed establishments 550.00
b. Chainsaw operators per unit
a. With blade of more than 24 inches 220.00
b. With blade of more than 12 inches
but less than 24 inches 165.00
c. With blade of 12 inches or less 165.00
5.69 Sculptor shops 200.00
5.70 Service stations (washing, greasing, lubricating) 250.00
5.71 Shipyards for repair of ships
a. With shop area of 1 hectare or less 1000.00
b. With shop area of more than 1 hectare 1500.00
5.72 Shoe repair shops/shine service
a. Manual 120.00
b. Mechanized 200.00
c. Shine service stand 120.00
5.73 Shops for plaining, surfacing or recutting of lumber 220.00
5.74 Shops for shearing animals 120.00
5.75 Slendering or body saloons 500.00
5.76 Stables 500.00
5.77 Stevedoring service 500.00
5.78 Tailor or dress shops
a. With more than 3 sewing machines 200.00
b. With 3 or less sewing machines 150.00
5.79 Tinsmith
a. Mechanized 200.00
b. Manual 100.00
5.80 Transportation terminals not owned by bus operators 500.00
5.81 Travel agency/ Ship and Airline ticketing) 300.00
5.82 Upholstery shop and/or wood carving 200.00
5.83 Vaciador and grinding shops or gristmills 150.00
5.84 Vocational, Driving, Dancing and School of Music 500.00
5.85 Vulcanizing shop 200.00
5.86 Warehousing, forwarding services 500.00
5.87 Watch repair center shops 110.00
5.88 Other service establishments 220.00
a. Diving School and related activities 1000.00
6. On Hotels and Motels
6.1 Hotels, three star up 1500.00
6.2 Motels, 1000.00
7. On Privately-Owned Markets 600.00
8. On Real Estate Dealers
8.1 Subdivision operators 1000.00
8.2 Lessor of real estate 500.00
8.3 Real estate dealers 300.00
9. On Privately-Owned Cemeteries and Memorial Parks
9.1 Commercial (Memorial Parks and Cemeteries) 11,000.00
9.2 Family Use 550.00
10. On Lodging Houses 300.00
11. On Boarding Houses 300.00
12. On Operators of Rice and Corn Mills
12.1 Corn Mill – stationary 110.00
12.2 Rice Mill – stationary 165.00
12.3 Rice and Corn Mill – stationary 220.00
12.4 Travelling Rice and Corn Mill 275.00
13. On Pawnshops
13.1 Principal Office 2,000.00
13.2 For each branch in the municipality 220.00
14. On Banks and Other Financial Institutions
14.1 Finance and Investments Companies 2, 000.00
14.2 Commercial Banks 7,000.00
14.3 Savings Banks 5,000.00
14.4 Rural Banks 5,000.00
14.5 Money Shops 3,000.00
14.6 Lending Investment 5,000.00
14.7 Insurance Companies 1,500.00
14.8 Pre-need Companies 1,500.00
15. On Peddlers
15.1 Peddlers using Vehicles 200.00
15.2 Peddlers using Motorized Tricycle 150.00
15.3 Peddlers using Bicycles, Pedi cabs or trisikad 110.00
15.4 Other Peddlers and Howlers 110.00
15.5 Middlemen
a. Buy and sell of Large Cattle 275.00
a.1 For Certificate of Ownership 110.00
a.2 For Certificate of Transfer 110.00
a.3 For Registration of Private Brand 110.00
a.4 Branding Fee 110.00
16. On Amusement Places or Amusement Devices
16.1 Day and Night Clubs 3,500.00
16.2 Day Club or Night Club 2,500.00
16.3 Bath Houses and or Swimming Pool, Resort and
Other similar Places 550.00
16.4 Skating Rink 500.00
16.5 Steam Bath, Sauna Bath and other similar
Establishment per cubicle 750.00
16.6 Billiard or Pool Hall
a. First Table 165.00
b. For every additional Table 165.00
16.7 Bowling Alley
a. Automatic 330.00
b. Non-automatic 165.00
16.8 Circus, Carnival or the like (per day) 110.00
16.9 Merry-go-round, roller coaster, Ferries Wheel
Swing, Shooting Gallery and other similar
Contrivance, for each contrivance (per day) 110.00
16.10 Boxing Stadium 200.00
16.11 Boxing contest per night 150.00
16.12 Race Track 4,400.00
16.13 Theaters and Cinema Houses
a. Theaters and Cinema Houses 1,500.00
b. Itinerant Theater 250.00
c. Video House or Mini Theater 250.00
17. On Amusement Devices
17.1 Each jukebox machine 110.00
17.2 Each video tape machine or player 110.00
17.3 Each Videoke machine 150.00
18. On Private Detective Agency 500.00
19. On Golf Links 3,000.00
20. Jai-Alai/Bingo Houses
20.1 With 25,000 or more person sitting capacity 1,100.00
20.2 With 12,500or 24,999 person sitting capacity 880.00
20.3 With 8,001 to 12, 499 person sitting capacity 550.00
20.4 With less than 8,000 person sitting capacity 330.00
21. Bingo (On-line franchise) 1,100.00
22. Lotto Franchise 1,500.00
23. Transloading Operators
23. 1 Transport Services for General Merchandise 1,000.00
23.2 Transport Services for Sand and Gravel & Other Aggregates 1,000.00
24. Beach Resorts and other Resorts 1,500.00
25. Caravan Sale of Appliances and Home Fixtures 2,000.00
26. All Other Businesses not Specified herein 500.00
27. Buy and Sell of Junks/ Scraps 300.00
Section 3A.02. Time and Manner of Payment. The fee for the issuance of a Mayor’s Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking 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. Administrative Provisions.
(a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee
(b) Application for Mayor’s Permit: An application for a Mayor’s Permit shall be filed with the Office of the Municipal Mayor.
1. For a newly-started business
a. Location sketch of the new business
b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship.
c. A certificate attesting to the tax exemption if the business is tax exempt
d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations
e. Tax clearance showing that the operator has paid all tax obligations in the municipality
f. Barangay clearance
g. Health certificate for all food handlers
2. For renewal of existing business permits
a. Previous year’s Mayor’s permit
b. Two (2) copies of the annual or quarterly tax payments
c. Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code
d. Certificate of tax exemption form local taxes or fees, if exempt
e. Barangay Clearance
f. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager
g. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code.
False Statement. Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article.
(c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor’s Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor’s Permit fee and the corresponding business tax.
(d) Posting of Permit. Every permittee 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.
(e) Duration of Permit and Renewal. 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 and shall be renewed within the first twenty (20) days of January.
(f) Revocation of Permit. Reasons: refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business; it is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute.
Section 3A.05. Rules and Regulations on Certain Establishments.
(a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler’s Certificate from the Municipal Health Officer, renewable every year.
(b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances.
(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer.
Article B. Permit Fee for Cockpits Owners/Operators/Licensees/
Promoters and Cockpit Personnel
Section 3B.02. Imposition of Fees. There shall be collected the following Mayor’s Permit Fees from cockpit operators/owners/licensees and cockpit personnel:
(a) From the owner/operator/licensees of the cockpit:
1. Application filing fee P 250.00
2. Annual cockpit permit fee 7, 260.00
(b) From cockpit personnel
1. Promoters/Hosts 500.00
2. Pit Manager 200.00
3. Referee 100.00
4. Bet Taker “Kristo/Llamador” 100.00
5. Bet Manager “Maciador/Kasador” 100.00
6. Gaffer “Mananari” 100.00
7. Cashier 100.00
8. Derby Matchmaker 100.00
Section 3B.03. Time and Manner of Payment.
(a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits.
(b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof.
(c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit on the birth month of the permittee.
Section 3B.04. Administrative Provisions.
(a) Ownership, operation and management of cockpit. Only Filipino citizens shall be allowed to own, manage and operate cockpits.
(b) Establishment of cockpit. The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality.
(c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance.
(d) Only duly registered and licensed cockpit personnel shall take part in all kinds of cockfights held in this Municipality.
(e) Upon payment of the fees herein imposed, the corresponding Mayor’s Permit shall be issued.
Section 3B.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights.
Article C. Special Permit Fee for Cockfighting
Section 3C.02. Imposition of Fees. There shall be collected the following fees per day for cockfighting:
(a) Special Cockfights (Pintakasi)/Barangay Cockfights P 300.00
(b) Special Derby Assessment from Promoters of:
Two-Cock Derby 500.00
Three-Cock Derby 700.00
Four-Cock Derby 900.00
Five-Cock Derby 1,100.00
(c) Fee for Regular Fights
a. Sunday 25.00/sultada
b. Derby 55.00/sultada
Section 3C.04. Time and Manner of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before the special cockfights and derbies can be lawfully held.
Section 3C.05. Administrative Provisions.
(a) Holding of cockfights. Cockfighting shall be allowed in this municipality only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum.
Section 3C.06. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality.
Article D. Permit Fee on Pedaled Tricycle
Section 3D.01. Imposition of Fee. There shall be collected from the owner of pedaled tricycle operated within the municipality, a permit fee of One Hundred Pesos (P120.00) per annum.
Article E. Fees on Impounding of Astray Animals
Section 3E.02. Imposition of Fee. There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places:
Amount of Fee
(a) Large Cattle P60.00/day
(b) All other animals P25.00/day
Section 3E.03. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner.
Section 3E.05.Penalty. Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines:
(a) First offense P 65.00 per day
(b) Second offense 120.00 per day
(c) For the third offense and each
subsequent offense 240.00 per day
Article F. Permit Fee on Circus and Other Parades
Section 3F.01. Imposition of Fee. There shall be collected a Mayor’s Permit Fee of One Hundred Ten Pesos (P110.00) per day on every circus and other parades using banners, floats or musical instruments carried on in this municipality.
Article G. Registration, Weighing of Swine with Transfer Fees for Large Cattle
And Fowl Shipping Permit
Section 3G.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows:
Amount of Fee
(a) For Certificate of Ownership P 60.00
(b) For Certificate of Transfer 80.00
(c) For Registration of Private Brand 80.00
(d) Branding Fee 100.00
Section 3G.02A. Use of Livestock Auction Market. The owner of a cattle will be required to pay a fee upon the weighing of his cattle with the Municipal Treasurer with corresponding fee:
(a) Weighing Fee
1. Swine 30.00/head
2. Cattle 50.00/head
(b) Transport Fee 80.00/head
(c) Shipping Permit for Fowls:
1. For consumption and fighting cock- P50.00 for first 4 heads
5.00 for every succeeding head
2. Commercial purpose P5.00/head (those for sale at the market)
Section 3G.03. Time and Manner of Payment. The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle. Shipping permit will be issued by the deputized/authorized personnel of Agriculture Office by the Provincial Veterinarian with fee to be paid at the Municipal Treasurer.
Section 3G.05. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations.
Article H. Permit Fee for Excavation
Section 3H.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.
(a) For crossing streets with concrete pavement: Amount of Fee
1. For crossing concrete pavement (minimum
area 2.00 x .600 m., 12 sq.m.) P 1, 430.00
2. For crossing across base of streets
with concrete pavement, per linear
meter (boring method) 30.00
(b) For crossing streets with asphalt pavement:
1. Minimum fee P 1, 430.00
2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.80m) 110.00
(c) For crossing the streets with gravel pavement:
1. Minimum fee 660.00
2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.3 meters) P 60.00
(d) For crossing existing curbs and gutters
resulting in the damage 550.00
Additional fee for every 1 (day or week) of delay
In excess of excavation period provided in the
Mayor’s permit P 60.00
Section 3H.02. Time and Manner of Payment. The fee shall be paid to the Municipal Treasurer by every person who shall make any excavation to be made upon application for Mayor’s Permit prior to the excavation.
Section 3H.03. Administrative Provisions.
(a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion unless a permit shall have been first secured from the Office of the Municipal Mayor.
(b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated.
Article I. Fee for Sealing and Licensing of Weights and Measures
Section 3I.01. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394.
Section 3I.02. Sealing and Testing of Instruments of Weights and Measures. - All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the Municipal Treasurer or his duly authorized representative upon payment of required fees.
Section 3I.03. Imposition of Fees. Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees:
Amount of Fee
(a) For sealing linear metric measures:
Not over one (1) meter P 60.00
Measure over one (1) meter 80.00
(b) For sealing metric measures of capacity:
Not over ten (10) liters 15.00
Over ten (10) liters 20.00
(c) For sealing metric instruments of weights:
With capacity of not more than 30 kg. 55.00
With capacity of more than 30 kg. But
not more than 300 kg. 150.00
With capacity of more than 300 kg.
but not more than 3,000 kg. 750.00
With capacity of more than 3,000 kg. 1,500.00
(d) For sealing apothecary balances of precision 60.00
(e) For sealing scale or balance with complete set of weights:
For each scale or balances or other
Balances with complete set of weights
for use therewith 70.00
For each extra weight 35.00
(f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of P100.00 for each instrument shall be collected.
Section 3I.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof.
The official receipt will serve as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period.
Section 3I.05. Place of Payment. The fees herein levied shall be paid to the MTO.
Section 3I.07. Administrative Provisions.
(a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to use such instrument for one year.
(b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the DOST annually, shall conduct periodic physical inspection and test weights and measures instruments within the locality.
and shall be confiscate defective ones in favor of the government and shall be destroyed by the MTO with COA representative.
Section 3I.08. Fraudulent Practices Relative to Weights and Measures
Prohibited Acts:
a) For any person other than the MTO personnel to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign to show such weight had been officially been calibrated, sealed or inspected;
b) For any person to imitate any seal, sticker, mark stamp, brand, tag an instrument of weight or measure;
c For any person other than the MTO personnel to alter in any way the certificate or receipt given as an acknowledgement that the instrument has been fully rested, calibrated, sealed or inspected;
d) For any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license;
e) For any person other than the MTO authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued;
f) For any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for calibration;
g) For any person engaged in the buying and selling of consumer products to use any scale, balance, weight or measure that has not been sealed or if previously sealed, with expired license ;
h) For any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed;
i) For any person to knowingly use any false scale, balance, weight or measure, whether sealed or not;
j) For any person to fraudulently give short weight or measure in the making of a scale;
k) For any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof;
l) For any person to procure the commission of any such offense abovementioned by another.
Section 3I.09. Penalties.
(a) Violation of par. (a) to (f)- fine of P250.00 - P1,000.00 or by imprisonment of one (1) year, or both, upon the discretion of the court.
(b) Violation of par (g): P550.00 or by imprisonment of 1 month but not more than 5 years, or both, upon the discretion of the court.
(c) The owner of fraudulent instruments of weights: fine of P300.00 or imprisonment of 1 year, or both, upon the discretion of the court.
Article J. Permit Fee on Film-Making
Section 3J.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality.
A. Rate of Fee per Filming
a. Commercial movies P 1,700.00/film
b. Commercial advertisements P 770.00/film
c. Documentary film P 770.00/film
d. Videotape coverage P 550.00/coverage
Section 3J.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor’s Permit five (5) days before location-filming is commenced.
Article K. Permit Fee for Agricultural Machinery and Other Heavy Equipment
Section 3K.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for the conduct of periodic physical inspection and test weights and measures instruments within the locality, such as the following:
Rate of Fee Per Annum
a. Hand tractors P 100.00
b. Light Tractors 165.00
c. Heavy Tractors 330.00
d. Bulldozer 1000.00
e. Forklift 1000.00
f. Heavy Graders 1000.00
g. Light Graders 500.00
h. Mechanized Threshers 330.00
i. Manual Threshers 185.00
j. Cargo Truck 500.00
k. Dump Truck 1000.00
l. Road Rollers 500.00
m. Pay loader 1000.00
o. Prime movers /Flatbeds 1500.00
p. Backhoe 1000.00
q. Rock crusher 1000.00
r. Batching Plant 2000.00
s. Transit/Mixer Truck 1000.00
t. Crane 1000.00
u. Other agricultural machinery or heavy
equipment not enumerated above 200.00
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.
Article L. Permit Fees on Tricycle Operation
Section 3L.02. Imposition of Fees. There shall be collected an annual franchise fee in the amount of Four Hundred Fifty Pesos (P450.00) payable on or before January 20 of year for the operation of each tricycle-for-hire.
Other fees on tricycle operations:
1. Filing fee
a. For the first five (5) units P 75.00
b. For each additional unit 30.00
2. Fare adjustment fee for fare increase 50.00
3. Tarrifa Fee 50.00
3. Filing fee for amendment of MTOP 60.00
Section 3L.03. Time of Payment.
(a) The annual franchise fee shall be paid to the Municipal Treasurer upon application for an MTOP or renewal thereof.
(b) The filing fee shall be paid upon application for an MTOP based on the number of units.
Section 3L.04. Administrative Provisions.
(a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator’s permit (MTOP) from the Sangguniang Bayan.
(b) The Sangguniang Bayan of this municipality shall:
1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefore; determine, fix, prescribe or periodically adjust fares or rates after public hearing; prescribe and regulate zones; fix, impose and collect, and periodically review and adjust every three (3) years, reasonable fees and charges in the regulation of tricycles-for-hire;
2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted unless the applicant has units with valid registration papers form the Land Transportation Office (LTO).
3. The grantee of the MTOP shall carry common carrier’s insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents;
4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire.
5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan;
6. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone.
Fare Structure. The Sangguniang Bayan shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer.
The official rate to be initially adopted shall be a minimum fee of Eight Pesos (P8.00) plus One Peso (1.00) per km. in excess of two (2.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan.
(e) Municipal Tricycle Operator’s Permit Regulatory Board is hereby created, as follows:
Chairman: SB Chair, Com. on Public Works, Highways, Transportation and Communications
Members: Municipal Treasurer and or Assistant Municipal Treasurer
Authorized Representative- Office of the Municipal Mayor
Article M - Permit Fee on Occupation/Calling Not
Requiring Government Examination
Section 3M. 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 the occupation or calling not requiring government examination with the municipality as follows:
Occupation or Calling Rate of Fee/Annum
(a) On employees and workers in generally
considered “Offensive and Dangerous
Business Establishments” P 180.00
(b) On employees and workers in commercial
establishments who cater or attend to the daily
needs of the inquiring or paying public 110.00
(c) On employees and Workers in food or eatery
establishment 110.00
(d) On employees and workers in night or night
and day establishment 110.00
(e) All occupation or calling subject to periodic
inspection, surveillance and /or regulations
by the Municipal Mayor like animal trainer,
auctioneer, barber, bartender, beautician,
bondsman, bookkeeper, butcher, blacksmith,
carpenter, carver, chambermaid, cook,
criminologist, etc. 110.00
Section 3M.03. Person Governed- The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor’s Permit prescribed herewith;
(a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following:
1. Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and / or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; glass and glassware factories; handicraft manufacturing; hollow Employees and workers in commercial establishments cinematography film storage; cold storage’s or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junks shop; hardware; pest control services; printing and publishing houses; service station; slaughter- houses; textile stores; warehouses; and parking lots.
2. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being.
(b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, etc.
(c) Employees and workers in food or eatery establishments such as but not limited to the following:
1. Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains;
2. Stallholders, employees and workers in public markets;
3. Peddlers of cook or uncooked foods;
4. All other food peddlers, including peddlers of seasonal merchandise.
(d) Employees or workers in night or night and day establishments such as but not limited to the following:
Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels,etc.
(e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02.
Section 3M.04. 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 twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees.
Section 3M.05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due.
Section 3M.06. Administrative Provisions.
(a) The Municipal Treasurer shall keep a record of persons engaged in occupation and /or calling not requiring government examination
Article N. Building Permit and Assessment, Imposition
and Collection of Other Related Fees
Section 3N.01. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official of this municipality.
Section 3N.02. Imposition of Fees. There shall be collected from each applicant for a building permit and other related fees pursuant to Department Order 155, Series of 1992, dated September 25, 1992, of the Department of Public Works and Highways and Section 203 of National Building Code (PD 1096)
Section 3N.02. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit and related permits from the Municipal Building Official.
Section 3N.03. Accrual of Proceeds. The proceeds from the building permit fees shall be payable to the Office of the Municipal Treasurer and shall accrue to the general fund of this municipality.
Section 3N.04. Administrative Provisions. The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information:
1. Description of the work to be covered by the permit applied for;
2. Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if applicant is not the registered owner;
3. The use or occupancy for which the proposed work is intended;
3. Estimated cost of the proposed work.
To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official under the Building Code.
Issuance of this permit includes erection, installation, repair, alteration, demolition or removal and occupancy of structures and all other related activities/ permit fees including electrical fees as stipulated in the National Building Code that is applicable for collection by Local Government Units.
Section 3N.05. Penalty. Incase of violations, the applicable administrative fines and penal provisions of the Building Code shall govern.
Note: Fees and Charges for Building Permit and Assessment and Other Related Fees are contained in a separate List.
Article O. Permit fee for the Storage of Flammable
and Combustible Materials
Section 3O.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows:
a. Storage of gasoline, diesel, fuel, kerosene and similar products
500 to 2,000 liters P 200.00
2,001 to 5,000 liters 250.00
5,001 to 20,0000 liters 300.00
20,001 to 50,000 liters 375.00
50,0001 to 100,000 liters 450.00
Over 100,000 liters 650.00
b. Storage of cinematographic film 200.00
c. Storage of celluloid 200.00
d. Storage of calcium carbide
1) Less than 50 cases 150.00
2) 50 to 99 cases 200.00
3) 100 or more cases 300.00
e. Storage of tar, resin and similar materials
1) Less than 1,000 kls. 100.00
2) 1,000 to 2,500 kls. 150.00
3) 2,500 to 5,000 kls. 200.00
4) Over 5,000 kls. 250.00
f. Storage of coal deposits
1) Below 100 tons 150.00
2) 100 tons or above 200.00
g. Storage of combustible, flammable or explosive 200.00
h. Substance not mentioned above 150.00
Section 3O.02. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application with the Office of the Municipal Mayor for permit to store the aforementioned substances.
Section 3O.03. Administrative Provisions.
(a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required.
(b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefore.
Article P. Permit and Inspection Fee on
Machineries and Engines
Section 3P.01. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules:
(a) Internal combustible engines:
1. 2 HP and below P 200.00
2. 5HP and below but not lower than 3 HP 250.00
3. 10HP and below but not lower than 5 HP 300.00
4. 14HP and below but not lower than 10HP 350.00
5. Above 15HP 400.00
(b) Other stationery engines or machines
1. 3 HP and below 200.00
2. 5 HP and below but not lower than 3 HP 250.00
3. 10 HP and below but not lower than 5 HP 300.00
4. 14 HP and below but not lower than 10 HP 350.00
5. Above 14 HP 400.00
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 Office of the Municipal Mayor but not later than fifteen (15) days after the actual inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty (20) days of January.
Section 3P.03. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the territorial limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article
Article Q. Zoning/Locational Clearance
and Related Fees
Section 3Q.01. Imposition of Fee. There shall be collected Zonal/Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the Housing and Land Use Regulatory Board (HLURB).
These shall include permit/clearance fees for:
I. ZONING/LOCATIONAL CLEARANCE
A. Single residential structure attached or detached
1. P 100,000 and below P 240
2. Over 100,000 to P 200,000 P 480
3. Over P 200,000 P 600 + (1/10 of 1% in excess
of P 200,000)
B. Apartments/Townhouses
1. P 500,000 and below P 1,200
2. Over P 500,000 to 2 Million P 1,800
3. Over 2 Million P 3,000 + (1/10 of 1% of cost in excess of P 2 Million regardless of the number doors)
C. Dormitories
1. P 2 Million and below P 3,000
2. Over P 2 Million P 3,000 + (1/10 of 1% of cost in excess of P 2Million regardless of the number of doors)
D. Institutional
Project cost of which is:
1. Below P 2 Million P 2,400
2. Over P 2 Million P 2,400 + (1/10 of 1% of cost in excess of P 2 Million)
E. Commercial, Industrial and Agro-Industrial Project Cost of which is:
1. Below P 100,000 P 1,200
2. Over P 100,000 - P 500,000 P 1,800
3. Over P 500,000 - P 1 Million P 2,400
4. Over P 1 Million - P 2 Million P 3,600
5. Over P 2 Million P 6,000 + (1/10 of 1% of cost in excess of P 2 Million)
F. Special Uses/Special Projects
(Gasoline Station, cell sites, slaughter house, treatment plant etc.)
1. Below P 2 Million P 6,000
2. Over P 2 Million P 6,000 + (1/10 of 1% of cost
in excess of P 2 Million)
G. Alteration Expansion (Affected areas/cost only)
II. SUBDIVISION AND CONDOMINIUM PROJECTS (under P.D. 957)
A. Approval of Subdivision Plan (including Town Houses)
1. Preliminary Approval and Locational Clearance (PALC) P 300/ha. or fraction thereof
Preliminary Subdivision Development Plan (PSDP)
* Inspection Fee P 1,200/ha. regardless of density
2. Final Approval & Development Permit P 2,400/ha. regardless of density
* Additional Fee on Floor Area of houses and building sold with lot P 2.4/sq. m.
* Inspection Fee P 1,200/ha. regardless of density
(Not applicable for projects already inspected for PALC application)
3. Alteration of Plan (affected areas only) Same as Final Approval & Dev’t. Permit
4. Certificate of Registration Processing Fee P 2,400
5. License to Sell (per saleable lot) P 180
* Additional Fee on Floor Area of houses and building sold with lot P 12/sq. m.
* Inspection Fee * P 1,200/ha. regardless of density
*Application for CR/LS with DP issued by LGUs shall be
charged inspection fee
6. Certificate of Completion
* Certificate Fee P 180
* Processing Fee P 2,400/ha. regardless of density
7. Extension of Time to Develop P 420
* Inspection Fee (affected/unfinished area only) P 1,200/ha. regardless of density
B. Approval of Condominium Project Final Approval and Development Permit
1. Processing Fee
a. Land Area P 6/sq. m.
b. No. of Floors P 240/floor
c. Building Areas P 4.80/sq. m.
* Inspection Fee P 14.40/sq. m. of GFA
2. Alteration Plan (affected areas only) Same as Final Approval & Dev’t. Plan
3. Conversion (affected areas only) Same as Final Approval & Dev’t. Plan
4. Certificate of Registration
* Processing Fee P 2,400
5. License to Sell
a. Residential (saleable areas) P 14.40/sq. m.
b. Commercial/Office (saleable areas) P 30/sq. m.
6. Extension to Time Develop
* Processing Fee P 420
* Inspection Fee (affected/unfinished areas only) P14.40/sq. m. of GFA
7. Certificate of Completion
* Certificate Fee P 180
* Processing Fee P 14.40/sq. m. of GFA
C. Projects under BP 220
A. Subdivision
1. Preliminary Approval and Locational Clearance
a. Socialized Housing P75/ha.
b. Economic Housing P180/ha.
* Inspection Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
2. Final Approval and Development Permit
* Processing Fee
a. Socialized Housing P500/ha.
b. Economic Housing P 1,200/ha.
* Inspection Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) (Same as Final Approval & Dev’t. Permit)
4. Building Permit (Floor area of housing unit) P 6/sq. m.
5. Certificate of Registration
* Application Fee
a. Socialized Housing P 350
b. Economic Housing P 600
6. Licenses to sell (per saleable lot) P 20/lot
a. Socialized Housing P 60/lot
b. Economic Housing P 2.4/sq. m.
(Additional Fee on floor area of houses/building sold with lot)
* Inspection Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
7. Extension of Time to Develop
* Filling Fee
a. Socialized Housing P 350
b. Economic Housing P 420
* Inspection Fee (affected/unfinished area)
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
8. Certificate of Completion
* Certificate Fee
a. Socialized Housing P 150
b. Economic Housing P 180
* Processing Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
9. Occupancy Permit P 2.4/sq. m.
* Inspection Fee (saleable floor area of the housing unit)
a. Socialized Housing P 5/sq. meter
b. Economic Housing P 6/sq. meter
B. Condominium
1. Preliminary Approval and Locational Clearance P 600
2. Final Approval and Development Permit
a. Total Land Area P 6/sq. m.
b. Number of Floor P 120/floor
c. Building Area P 2.40 sq. m. of GFA
* Inspection Fee P 2.40 sq. m. of GFA
3. Alteration of Plan (affected areas only) (Same as Final Approval & Dev’t. Permit)
4. Certificate of Registration P 600
5. Licenses to sell P 6/sq. m.
6. Extension of Time to Develop P 420
* Inspection Fee (FA x P2 x % of remaining dev’t. cost) P 2.40 sq. m. of saleable unit
7. Certificate of Completion
* Certificate Fee P 180
* Processing Fee P 3.60/sq. m. of GFA
D. Approval of Industrial/Commercial Subdivision
1. Preliminary Approval and Locational Clearance P 3.60/ha.
* Inspection Fee P 1,200/ha. regardless of location
2. Final Approval & Development Permit P 600/ha. regardless of location
* Inspection Fee P 1,200/ha. regardless of location
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) Same as Final Approval & Dev’t. Permit
4. Certificate of Registration P 2,400
5. License to Sell P 2.40/sq. m. of the land area
* Inspection Fee * P 1,200/ha. regardless of location
6. Extension of Time to Develop P 420
* Inspection Fee (affected/unfinished areas only) P 1,200/ha.
7. Certificate of Completion
a. Industrial P 420/ha. regardless of location
b. Commercial P 600/ha. regardless of location
E. Approval of Farmlot Subdivision
1. Preliminary Approval and Locational Clearance P 240/ha.
* Inspection Fee P 600/ha.
2. Final Approval & Development Permit P 1,200/ha.
* Inspection Fee P 600/ha.
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only)
4. Certificate of Registration P 2,400
5. License to Sell P600/lot
* Inspection Fee * P 1,200/ha.
6. Extension of Time to Develop P420/ha.
* Inspection Fee (affected/unfinished areas) P 1,200/ha.
7. Certificate of Completion
* Certificate Fee P 180/ha.
* Processing Fee P 1,200/ha.
F. Approval of Memorial Park/Cemetery Project/Columbarium
1. Preliminary Approval and Locational Clearance
a. Memorial Projects P 600/ha.
b. Cemeteries P 240/ha.
c. Columbarium P 3,000/ha.
* Inspection Fee
a. Memorial Projects P 1,200/ha.
b. Cemeteries P 600/ha.
c. Columbarium P 14.40/sq. m. of GFA
2. Final Approval & Development Permit
a. Memorial Projects P 2.40/sq. m.
b. Cemeteries P 1.20/sq. m.
c. Columbarium P 240/floor
P 4.80/sq. m. of GFA
P 6/sq. m. of Land Area
* Inspection Fee
a. Memorial Projects P 1,200/ha.
b. Cemeteries P 600/ha.
c. Columbarium P 14.40/sq. m. of GFA
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration Fee Same as Final Approval/Dev’t Permit
4. Certificate of Registration P 2,400
5. License to Sell
a. Memorial Projects P 60/2.5 sq. m.
- Apartment Type P 24/unit
b. Cemeteries P 24/tomb
c. Columbarium P 60/vault
* Inspection Fee *
a. Memorial Projects P 1,200/ha.
b. Cemeteries P600/ha.
c. Columbarium
6. Extension of Time to Develop P 420.00
* Inspection Fee (affected/unfinished areas only)
a. Memorial Projects P1,200/ha.
b. Cemeteries P600/ha.
c. Columbarium P 14.40/sq. m. of the remaining GFA
7. Certificate of Completion
* Certificate Fee P 180
* Processing Fee
a. Memorial Projects P 1,200/ha.
b. Cemeteries P 600/ha.
c. Columbarium P 4.80/sq. m. of GFA
G. Other Transactions/Certifications
A. Application/Request for:
1. Advertisement Approval P 600
2. Cancellation/Reduction of Performance Bond P 2,400
3. Lifting of Suspended License to Sell P 2,400
4. Exemption from Cease and Desist Order P 180
5. Clearance to Mortgage P 1,200
6. Lifting from Cease and Desist Order P 2,400
7. Change of Name/Ownership/Amendments P 1,200
8. Voluntary Cancellation of CR/LS P 1,200
9. Revalidation/Renewal of Permit (Condominium) 50% of assessed cur. processing fees
B. Other Certifications
1. Zoning Certifications P 600/ha
2. Certification of Town Plan/Zoning Ordinance Approval P 180
3. Certification of New Rights/Sales P 180
4. Certification of Registration (form) P 180
5. Licenses to Sell (form) P 180
6. Certificate of Creditable Withholding Tax P 180
(Maximum of 5 lots per certificate)
7. Others, to include:
a. Availability to records/public request P 240
b. Certificate of no records on file P 240
c. Certification of with or without CR/LS P 240
d. Certified Xerox copy of documents (report size)
* Document of five (5) pages or less P 36
* Every additional page P 3.60
e. Photocopy of documents P 2.40
f. Other not listed above P 180
I. Homeowner Associations
1. Registration of HOA
Examination/Registration
*Articles of Incorporation P 780
*By-Laws P 780
*Books P 240
2. Amendments
*Articles of Incorporation P 600
*By-Laws P 600
3. Dissolution of Homeowners Associations P 600
4. Other Certifications P 180
*Inspection Fee (CMP Projects) P 600/ha.
Schedule of Fines
For violations of TPZ and ULRZ/APD laws, rules and regulations.
Violation: Failure to secure locational clearance prior to the start of the project:
CONFORMING NON-CONFORMING
Project Type Minimum Medium Maximum Minimum Medium Maximum
1.Industrial P 1000-2500 2501-4000 4001-5500 2501-4000 4001-7000 7001-10000
2. Agro-Industrial 750-2000 2001-3500 3501-5000 2001-4000 4001-7000 7001-10000
3. Agricultural 700-1500 1501-3000 3001-4500 1501-3000 3001-6000 6001-9000
4. Commercial -do- -do- -do- -do- -do- -do-
5. Institutional 600-1200 1201-2400 2401-3500 1201-2400 2401-5000 5001-7000
6. Residential 500-1000 1001-1500 1501-2000 1001-7000 2001-3000 3001-4000
7. Special Project 1000-3500 3501-6500 6501-10000
Section 3Q.02. Time of Payment. The fees in this Article shall be paid to the Municipal Treasurer before the clearance is issued.
Section 3Q.03. Accrual of Proceeds. The proceeds from Zoning/Locational and related fees shall accrue to the General Fund of this municipality.
Section 3Q.04. Administrative Provision
It shall be the duty of the Zoning Administrator or the duly designated local official of secure annually from HLURB pertinent rules and regulations required to implement this Article and to obtain the revised schedule of fees as soon as they are promulgated and become effective.
Article R. Permit Fee for Temporary Use of Roads, Streets, Sidewalks,
Alleys, Patios, Plazas and Playgrounds
Section 3R.01. Imposition of Fee. Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground in connection with construction works and/or other purposes, shall first secure a permit from the Mayor and pay a fee according to the following schedule:
1. For construction P 550.00/sq.m. per week or fraction thereof
2. Others P 55.00/sq. m. per day
For wake and other charitable, religious and educational purposes, use and/or occupancy no fee shall be collected: Provided, that a corresponding permit is first secured from the Office of the Municipal Mayor.
Section 3R.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon filing of the application for permit with the Municipal Mayor.
Section 3R.03. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee.
Article S. Permit Fee for the Conduct of Group Activities
Section 3S.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity shall obtain a Mayor’s permit therefor for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule:
1. Conference, meetings, rallies and demonstration in
outdoor, in parks, plazas, roads/streets P 250.00
2. Dances 350.00
3. Coronation and ball 250.00
4. Promotional sales 350.00
5. Other Group Activities 250.00
Section 3S.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 3S.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public, provided, that the corresponding Mayor’s Permit shall be secured.
Section 3S.04. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order.
CHAPTER IV. SERVICE FEES
Article A. Secretary’s Fees
Section 4A.01. Imposition of Fees. There shall be collected a Service Fee in the amount of Thirty Pesos (P30.00) in every transaction in the local government. Also the following fees shall be collected from every person requesting for copies of official records and documents from the offices of this municipality.
Amount
(a) For every page or fraction thereof
typewritten (not including the certificate
and notation) P 20.00
(b) For each certificate of correctness (with
seal of Office) written on the copy or
attached thereto 20.00
(c) For every page of computer-generated documents 30.00
(d) For certified copies of any papers, records,
decrees, judgment or entry of which any person
is entitled to demand and receive a copy (in
connection with judicial proceedings) for each
page 20.00
(e) Photocopy or any other copy produced by
copying machine per page 10.00
(f) Other related services: a. Issuance of Social Case Study 100.00
b. Affidavit Fee 50.00
c. Joint Affidavit 75.00
Section 4A.02. Exemption. The fees imposed shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule.
Section 4A.03. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made.
Article B. Local Civil Registry Fees
Section 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees:
(a) Marriage Fees:
1. Application for marriage license
a. Resident Applicant P 120.00
b. Non-resident applicant 200.00
2. Marriage license fee 120.00
3. Marriage solemnization fee 300.00
4. Marriage Counseling Fee 100.00
(b) For registration of the following:
1. Legitimation 120.00
2. Adoption 120.00
3. Annulment of Marriage 1,000.00
4. Divorce/Legal Separation 1,000.00
5. Naturalization 1,000.00
6. Change of Name 3,000.00
7. Correction of Clerical Error/Entry
(RA 10172, on change of gender, date and month) 3,000.00
8. Other legal documentation
for record purposes 120.00
9. On-time Registration of Birth and Death 100.00 (within 30 days)
(c) For certified copies of any document
in the register, for each page P 50.00
(d) Burial Fees:
1. Burial Permit Fee P 100.00
2. Transfer of cadaver
a. within the Province 100.00
b. within Panay 300.00
c. outside Panay 500.00
2. Fee for exhumation of cadaver 100.00
3. Fee for removal of cadaver 100.00
Section 4B.02. Exemptions. The fee imposed in this Article shall not be collected in the following cases:
(a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants.
(b) Issuance of birth certificates of children reaching school age when such certificates are required.
(c) Burial permit of a pauper, per the recommendation of the Municipal Mayor.
Section 4B.03. Time of Payment. The fees 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.04. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone family planning counseling.
Article C. Clearance Fees
Section 4C.01. Imposition Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees:
A. Mayor’s Clearance
Amount of Fee
1. For employment, scholarship, study grant,
and other purposes not hereunder specified P 75.00
2. For change of name 75.00
3. For application for Filipino citizenship 200.00
4. For passport or visa application 200.00
5. For purchase and Acquisition of Firearms 220.00
6. For PLEB clearance 75.00
B. Police Clearance
1. For employment, scholarship, study grant,
and other purposes not hereunder specified P 75.00
2. For change of name 75.00
3. For application for Filipino citizenship 220.00
4. For passport or visa application 185.00
5. For firearms permit application 150.00
6. For PLEB clearance 110.00
7. For certified copy of Police Blotter
a. insurance claim 100.00
b. for other legal purposes 50.00
Section 4C.02. Time of Payment. The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate.
Article D. Sanitary Inspection Fee
Section 4D.01. Imposition of Fee. There shall be collected the following annual fees from each business establishment in this municipality or house for rent, in accordance with the following schedule:
Amount of Fee
a. For house for rent P 330.00
b. For each business, industrial, or
agricultural establishment
With an area of 25 sq.m. or more
but less than 50 sq.m. 50.00
With an area of 50 sq.m. or more
but less than 100 sq.m. 75.00
With an area of 100 sq.m. or more
but less than 200 sq.m. 110.00
With an area of 200 sq.m. or more
but less than 500 sq.m. 150.00
With an area of 500 sq.m. or more
but less than 1000 sq.m. 180.00
With an area of 1,000 sq.m. or more 220.00
Section 4D.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January.
Section 4D.03. Administrative Provisions.
(a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation.
(b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate.
Article E. Service Fees for Health Examination
Section 4E.01. Imposition of Fee. There shall be collected a fee of One Hundred Pesos (P100.00) from any person and Twenty Five (P25.00) who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances.
A fee of Twenty Pesos (P20.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer.
Section 4E.02. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued.
Section 4E.03. Administrative Provisions.
(a) Individuals engaged in an occupation or working in the following establishments, are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter.
1. Food establishments – establishments where food or drinks are manufactured, processed, stored, sold or served.
2. Public swimming or bathing places.
3. Dance schools, dance halls and nightclubs (including dance instructors, hostess, cooks, bartenders, waitresses, etc.)
4. Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers, aromatherapy establishments, etc.)
5. Massage clinics and sauna bath establishments (including masseurs, massage clinic/sauna bath attendants, etc.)
6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums.
(b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates.
(c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made.
Section 4E.04. Penalty. A fine of One Thousand Two Hundred Pesos (P1, 200.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates.
Article F. Dog Vaccination Fee
Section 4F.01. Imposition Fee. There shall be collected / imposed from every owner of the dog a vaccination fee of Fifty Pesos (P50.00) for every dog vaccinated within the territorial jurisdiction of this municipality.
Section 4F.02. Time of Payment. The fee shall be paid to the Municipal treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian.
Section 4F.03. Administrative Provisions.
1. Vaccination Against Rabies – means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAU, Provincial Veterinarian Office and Municipal Agriculture Office.
(a) Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age.
(b) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination.
2. It shall be the duty of each trained vaccinator when vaccinating any dog to prepare a complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information.
a. Owners name, address and telephone number if any
b. Description of dog (color, sex, markings, age, name, species and breed, if any)
c. Dates of vaccination and vaccine expiration if known
d. Rabies vaccination tag number
e. Vaccine produced
f. Vaccinator’s signature
g. Veterinarians license number/ vaccinator’s address
The dog owner shall be provided with a copy of the certificate. The veterinarian/ vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian/ vaccinator, shall be securely attached to the collar of the dog.
3. Dog Registration or Licensing – Every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months and dogs three (3) months old and above not previously registered shall be vaccinated upon registration.
4. Elimination of Unregistered Dog – Unregistered dogs over the age of four (4) months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4). The licensed veterinarian/ trained vaccinator or the Municipal Rabies Control Authority shall give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.
5. Reporting of Biting Incidents - The owner of a dog which has bitten any person and the person who has been bitten shall, within twenty-four (24) hours of the occurrence, report the incident to the Municipal Rabies Control Authority.
6. The owner of a dog which has bitten any person shall be responsible for all the treatment including the anti-rabies injection and the dog examination.
7. Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government.
Section 4F.04. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos, upon conviction by the court
ARTICLE G. BIDS AND AWARDS COMMITTEE (BAC)
FEES AND CHARGES
Section 4G. 01 Imposition of Fees. There is hereby imposed a non-refundable fees/charges for bidders participating in the procurement process by the Bids and Awards Committee:
A. Bidder’s Tender
For Infra Projects:
1. P50, 000.00 and below P 550.00
2. Over P50, 000.00 but not more than P100, 000.00 1,200.00
3. Over P100, 000.00 but not more than P500, 000.00 1,650.00
4. Over P500, 000.00 but not more than P 1Million 2,200.00
5. Over P1Million but not more than P2 Million 3,500.00
6. Over P2Million 5,000.00
For Goods:
1. P 20,000 and below P 200.00
2. Over P20, 000.00 but not more than 50,000.00 500.00
3. Over P50, 000.00 700.00
B. Fees from Contractor’s Supplier Registry 550.00
C. Fees for Reproduction of copies of Minutes of BID Openings,
BAC Resolutions and other BAC Documents 60.00/copy
D. Protest Fee 7,500.00
E. Liquidated Damages
For Goods one tenth (1/10) of one percent
(0.1%) of the value of goods for
every day of delay
F. Liquidated Damages
For the procurement of
Infrastructure Project Amount as specified in the
Contract
G. Proceeds from Bid/Performance
Security forfeiture Specified amount of bond
H. Certification and Other Related Fees
a. Leave Credits of Employees P 50.00
b. Masterlist of Employees 50.00
c. Certificate of Employment 50.00
d. Service Record 50.00
e. Recommendation Letter 50.00
f. Net Take Home Pay 30.00
g. DENR Notice of Publication (Service Fee) 30.00
h. Certified Photocopy of all Documents 30.00
i. Other Fees derived from the exercise of Regulatory/
Police Powers of the Local Government not falling
Under any of the above categories 30.00
Section 4G.02. Time and Manner of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer or his duly authorized representative before giving bid tender to the prospective bidder/supplies.
Section 4G.03. Administrative Provisions. Non-payment of the non-refundable fees and charges herein imposed shall be ground for automatic disqualification to participate in the bidding process.
CHAPTER V. CHARGES FOR MUNICIPAL ECONOMIC ENTERPRISES
Article A. Fishery Rentals, Fees and Charges
Section 5A.02. Fishery Rentals, Fees and Charges. This municipality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and impose rentals, fees, or charges there from:
(a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas.
(b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from municipal waters by nets, traps or other fishing gears.
Section 5A.03. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or “bangus” fry areas and to take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the Sangguniang Bayan.
Committee on Public Auction:
(a) The Mayor or his duly authorized representative as Chairman;
(b) Three (3) members of the Sangguniang Bayan, preferably from the Committees on Finance, Rules and Environment
(c) The Municipal Treasurer.
The Committee shall advertise the call for sealed bids for the leasing oof zones of municipal waters in public auction for two (2) consecutive weeks in the bulletin board of the municipal hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Bayan shall grant the rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein.
An application to participate in the public bidding shall be submitted to the Municipal Mayor in a form prescribed therefore. Upon submitting a sealed bid, a person shall accompany such bid with a deposit of at least fifty per cent pesos (P50%) shall be deducted from the first rental by the person should the bid be awarded to him.
The Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed within ten (10) days after the award is made by a committee and if the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the municipal government, in such a case another bidding shall be held in the manner provided above.
Section 5A.04. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period of one (1) year for bangus fry concession and a period of three years for the lease of other fishery privileges.
Section 5A.06. Imposition of Fees. There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation, if there are no interested bidders in the public auction.
Amount of Fee
1. Catching “bangus” fry or “kawag-kawag”
less than 1,000 sq.m. 1,000.00
1,000 sq.m. or more but less than 2,000 sq.m. 1,200.00
2,000 sq.m. or more but less than 4,000 sq.m. 2,200.00
4,000 sq.m. or more but less than 6,000 sq.m. 3,700.00
6,000 sq.m. or more but less than 8,000 sq.m. 5,000.00
8,000 sq.m. or more 6,600.00
3. Fish corrals erected in sea
ZONE/LOTS MINIMUM ANNUAL LEASE/RENTAL
Zone 1 (Magdalena)
Lot No. 1 5,500.00
Lot No. 2 5,500.00
Lot No. 3 5,500.00
Zone II (Mabuyong)
Lot No. 1 5,500.00
Zone III (Casay)
Lot No. 1 5,500.00
Lot No. 2 11,000.00
Zone IV (Iba)
Lot No. 1 5,500.00
Other Impositions. Other impositions as specified in the Municipal Fishery Code of 2001 or its amended/revised version later on, specifically on the registration of fishing vessels, gears and fishing activities with the corresponding permit to operate and its charges is considered part of this ordinance. Permit fees and charges to operate fishery related vessels, gears and fishing activities listed in the Municipal Fishery Code will also have the 10 % increase.
Section 5A.08. Time and Manner of Payment.
(a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease.
The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government “bangus” fry reservation.
(b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the corresponding current quarter shall be paid in advance.
(c) The license fees for the privilege to catch fish from municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof.
Section 5A.010. Applicability of Pertinent Provisions of Laws. All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article.
Article B. CHARGES FOR MUNICIPAL ECONOMIC ENTERPRISES
Section 5B.01. Imposition. The following rates of rental fees for the use of real and personal properties of this municipality shall be collected:
Rate of Rental
1. Land Only (per sq.m/month)
(a) Located in commercial/industrial area P 50.00
(b) Located in residential area 15.00
(c) Others 10.00
2. Building (per sq.m of floor area/month)
(a) Located in commercial/industrial area 30.00
(b) Located in residential area 15.00
(c) Others 10.00
3. Use of the Municipal Gym
1. On Private Use for Wedding/Birthdays/Debut and Baptismal & Others
Rate of Rental/day & Use of Electricity
a. From 8:00 A.M. to 5:00 P.M. P 700.00 + actual use of electricity
b. From 6:00 P.M. and Beyond 1,000.00+ actual use of electricity
2. Concerts 1,000.00+ actual use of electricity
3. Benefit Dance 1,000.00+ actual use of electricity
4. Government to Government (Free rent except the use of electricity)
5. Caravan Sale:
a. less than 7 days 1,500.00 + actual use of electricity
b. 7 days up to 14 days 3,000.00 + actual use of electricity
Suggestions: To prohibit the use of bulbs and to use only the capsule or compact bulb
Use of light by Peddlers P50.00/day per capsule
(Note: For multi-storey structures rates is categorized based on floor location as in ground floor, corner, etc. Specify if rental rates are annual, monthly, weekly or daily)
4. Municipal Plaza
a. As Post-Harvest Equipment P5.00/sack
b. For Caravan sale same rules as the Municipal Gym
5. Vehicles and Equipment
A. Rentals of Heavy Equipment will vary depending on the different options set; all options do not include charges for fuel and operator for it will be borne by the person renting the equipment.
Option I. Rentals based on cubic meter load of truck/each trip
a. P 660.00/cu. meter for gravel
b. P440.00/cu. meter for fine sand
NOTE: This is with Sibalom as the source of aggregates; for local source or if used within the municipality, the rental fee will be half the price.
Option II. Based on per Trip Rental, one way)
a. Bulldozer P 1,000.00
b. Loader 550.00
c. Dump Truck
1. Anini-y to Iloilo & vice versa 1,500.00
2. Anini-y to San Jose & vice versa 1,000.00
d. Stake Truck/Elf
1. Anini-y to Iloilo & vice versa 1,200.00
2. Anini-y to San Jose & vice versa 800.00
NOTE: The operator must instruct the client that aside from the rental, the fuel/oil expenses must be at his charge.
6. Municipal Ambulance
a. The discounted rates for the rental of the ambulance per trip:
a. Anini-y to Iloilo P 1, 650.00
b. Anini-y to San Jose 770.00
c. Poblacion to Tobias Fornier 440.00
d. Anini-y to Sibalom 880.00
e. Anini-y to Miag-ao 1, 100.00
f. Anini-y to Guimbal 1, 320.00
g. Anini-y to Iloilo via Guinsang-an 2, 200.00
h. Anini-y to San Jose to Iloilo 2, 400.00
i. Nato to Tobias Fornier 440.00
j. Magdalena-Salvacion to Tobias Fornier 550.00
k. Iba-Mabuyong to Tobias Fornier 660.00
l. San Francisco-Nasuli-C to Tobias Fornier 770.00
7. Fees and Charges for the Use Siraan Hot Spring and Health Resort and Its Amenities
1. The fees and charges collected at SHSHR and for the use its amenities are considered in a separate revenue ordinance including the policies and regulations for its use and maintenance. Increase of these fees is done sooner than the updating of this revenue code hence, it is considered separately. However, the new rates included for this revision are as follows:
1. Entrance Fee:
a. Resident P20.00
b. Non-resident P30.00
Children P20.00 (Ages 5-12 years old;
(Below 4 years old will be free)
c. Foreigners P50.00
2. Use of Pool- with time limit:
a. Resident P10.00
b. Non-resident P30.00; Children P20.00
c. Foreigners P50.00
NOTE: In all these fees, Senior Citizens and PWDs will avail the 20% discount.
3. Picnic Cottages: Big P350.00
Small P200.00
4. Environmental Fee to Nogas Island P20.00
5. The existing rates as provided in Municipal Ordinance No. 2011-13, series of 2011 will be followed for the transactions of the other amenities of the resort.
8. The Municipal Waterworks
a. Connection or Tapping Fees
The following shall be the fees and charges for the connection or tapping:
1. Membership Fee P100.00
2. Water Meter and Fittings P 2,200.00
3. Installation Charge P 200.00
Total P 2,500.00
b. Commodity Consumption and Charges. The charges shall be based on the consumption in cubic meters scheduled as follows:
Volume of Consumption in cu. m Commodity Charge
a. Category A (Residential)
8 cu. m. and below P 150.00 flat rate
Excess of 8 cu. m. +20.00/cu. m.
b. Category B (Commercial, Institutional, Industrial) 10 cu. m. and below 10 cu. m. and below P 200.00 flat rate
Excess of 10 cu.m. +25/cu. m.
c. Payment of Water Bill. Reading of the water meter shall be conducted by the MEEDO Personnel from the 25th day up to the end of the month. Bills shall be issued to the consumers within the first two (2) working days of the succeeding month and payment shall be made or collected not later than the end of the first ten (10) working days of the succeeding month.
d. Other specific provisions related to the Municipal Water Works operation, billing and collection are stipulated in Municipal Ordinance No. 2012-09, series of 2012.
9. Operation of Mini-Ice Plant/Liqui-freeze Machine
a. Charges will be based on the actual ice produced by the machine. The fee per block of ice is Thirty Pesos (P30.00) to be paid to the operator.
b. The operator/collector will remit the collections to the Municipal Treasurer to be accompanied by Statement of collection.
c. The specific provisions for the operation of the mini-ice plant will be considered in a separate ordinance.
10. Operation of Siraan Restaurant
a. Restaurant Space. Restaurant space shall be offered for lease to any Entrepreneur, preferably or with priority to a resident of the Municipality of Anini-y who is/are qualified to operate a restaurant as a Tourism-Related Establishment inside Siraan Hot Spring and Health Resort.
b. Rental Cost and Miscellaneous Provisions for Lease
1. Rental of restaurant space shall be Php 72,000.00 per annum renewable every 3 years (January 1 to December 31) with 10% increase per year to be paid bi-monthly in the amount of Php 6,000.00 on or before the 5th day of every month.
2. The Bidding and Awarding for lease of restaurant space shall be on or before the 15th day of November of the applicable year. Invitation to bid to prospective bidder/interested operator shall be published on the last week of October of the applicable year. Bidding and awarding shall be undertaken by the current Municipal BAC in the presence of the Municipal Tourism Council members. The bidding process shall be in conformity with the principles embodied in the Procurement Act of the Philippines.
3. A notarized award contract document between the operator-lessee and LGU represented by the LCE shall be undertaken immediately after the bidding before a winning bidder occupies the space for restaurant.
4. The operator-lessee shall be responsible for electrical and water cost consumed during the operation.
5. The operator-lessee shall be responsible for its establishment’s sanitation and disposal of its garbage.
6. The operator-lessee has no right to re-lease or transfer the lease of the occupied space to other persons/entity.
7. The restaurant will cater to the needs of the customers of the resort and all other catering services inside the resort for all occasions as long as they abide with the rules and regulations of the resort specifically on entrance fees. No entrance, no entry to the resort policy must be strictly followed.
C. Other Related Provisions for Restaurant Operation
1. All other regulatory provisions for the restaurant operation are considered in Municipal Ordinance No. 2012-21, dated January 28, 2013.
12. Public Markets and the Livestock Auction Market
The fees and charges for the operation of the two (2) Public Markets and one (1) livestock Auction Market are considered as part of the MEED Operations. Market fees and charges are considered in the last portion of this code.
Article C. Service Charge for Garbage Collection
Section 5C.01. Imposition of Fee. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule:
1. Manufacturers, Millers, Assemblers, Processors
and Similar Business
a. Not more than 100 sq. m. P 150.00
b. More than 100 sq. m. 150.00
2. Hotels, Apartments, Motels and Lodging Houses
a. Not more than 100 sq. m. P 150.00
b. More than 100 sq. m. 150.00
3. Restaurants, Day and Night Clubs, Cafes, and Eateries
a. Not more than 50 sq. m. P 150.00
b. More than 50 sq. m. 175.00
4. Hospitals, Clinics, Laboratories and similar businesses
a. Not more than 10 sq. m. 250.00
b. More than 10 sq. m. 300.00
5. Retailers, Dealers, Independent Wholesalers and Distributors
of any Article of Commerce
a. Sari-sari store 100.00
b. Groceries 120.00
c. Supermarkets 250.00
d. Bazaars and Department Stores 250.00
e. Drug Stores 100.00
f. On Business principally rendering services 100.00
g. On Amusement places 150.00
h. On Financing Institutions like banks, insurance companies 100.00
i. On Barbershops, Tailor/dress shops 80.00
j. On Movie Houses, Service Stations 150.00
k. On Private Detective and Security Agencies 80.00
l. On Other Business Establishment not mentioned above 80.00
Section 5C.02. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th)) day of every month or the authorized representative who shall collect the said fee from the establishment.
Section 5C.03. Administrative Provisions.
(a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market.
(b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection.
(c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within the premises.
Article D. Charges for Parking
Section 5D.01. Imposition of Fee. There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule:
Vehicle Type Daily
Tricycle
Private Cars and Service Vehicle
Passenger Jeepneys
Cargo Trucks/Delivery Vans
Passenger Bus
P 3.00
5.50
5.50
5.50
5.50
(d) Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected from owners of vehicles who shall violate the provisions of this Article.
Section 5D.02. Time of Payment. The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat.
Article E. Lying-In Health Center and Birthing Station
Section 5E.01. Imposition of Health Service Fees. The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Hospital:
1. Medical Fees Amount of Fee
a. Birthing Clinic
1. Delivery P 700. 00
2. Philhealth Members Free
b. Out-Patient Service
P.E Consultation and Prescription Donation only
excluding laboratory and other specific
examination)
Hypodermic, IM injection (excluding medicine) 12.00
Intravenous injection (excluding medicine) 12.00
Medical Certificate 100.00
Senior Citizen 80.00
General Surgical Dressing:
Small 50.00
Medium 60.00
Large 75.00
Cotton Balls 10.00
Suturing of Wound
Large Wound P 150.00
Circumcision 450.00
Ambulance Fees (on MEEDO Charges)
Oxygen Tank 700.00
2. Dental Services
Extraction per Tooth
(including anesthesia) P 100.00
3. Laboratory Fees
Fasting Blood Sugar 120.00; less, 20% for SC
CBC 80.00
Fecalysis 30.00
Urinalysis 30.00
Platelet count 50.00
Hemoglobin 20.00
Pregnancy Test 100.00
4. Death and Birth Certificate 120.00
Section 5E.02. Time and Manner of Payment. The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention.
Section 5E.03. Exemptions. Residents who are certified by the assigned Municipal Officer as indigent and upon approval by the Municipal Mayor may be exempted from the payment of any or all fees in this schedule.
An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year of the poverty line as included in the NHTS-PRA
Article F. Cemetery Charges
Section 5F.01. Imposition of Fees. There shall be collected the following rental fees for the rental of Municipal Cemetery lots
Fee /Lease Period
a. Rental fee for each burial lot P 330.00/year for 5 years
b. For every additional layer thereof 220.00/year for 5 years
c. For niches
a. Adult 1,650.00
c. Babies 550.00
Section 5F.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 interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period.
The fee shall not be collected in a pauper’s burial, upon recommendation of the Municipal Mayor.
Section 5F.03. Administrative Provisions.
(a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at Sagua, Anini-y, Antique.
(b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters.
(c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds.
(d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required.
(e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Health Officer.
(f) The lease period shall be five years years. In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefore.
(g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease.
Article G. Rental Fee on Mineral Lands
Section 5G.02. Collection of Fee. There shall be collected an annual rental fee from the lessee of mineral lands in this city for the exploration, development and exploitation and disposition of minerals form said lands covered by lease in accordance with the following rates:
(a) On coal-bearing public lands
Five pesos (P 5.00) per hectare or fraction thereof for each and every year for the first ten (10) years; and
Ten pesos (P 10.00) per hectare or fraction thereof for each and every year thereafter during the lease period.
(b) On public lands bearing quarry resources
Fifty pesos (P50.00) per hectare or fraction thereof for each and every year during the lease period
(c) On all other mineral lands containing metallic or non-metallic minerals under Existing mining laws and decrees.
Ten pesos (P10.00 per hectare, or a fraction thereof for each and every year during the lease period.
Section 5G.03.Time of Payment. The rental fee shall be paid in advance to the Municipal Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease.
Article H. Occupation Fee for Mining Claims
Section 5H.01. Definition. When used in this Article Occupation Fee is a fee payable by any locator or occupant of any mining claim.
Section 5H.02. Collection of Fee. There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of Three Hundred Fifty Pesos (P350.00) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted.
Section 5H.03. Time of Payment. The fee shall be payable to the Municipal Treasurer on the date of registration of the mining claim and on the same date every year thereafter, until the lease covering the mining claim shall have been granted.
Section 5H.04. Administrative Provisions. The Municipal Treasurer shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration.
Article J. Slaughter and Corral Fees
Section 5J.01. Imposition of Fees. There shall be imposed the following:
(a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit fee therefore shall be secured from the Municipal Veterinarian or his duly authorized representative upon payment of the corresponding fee, as follows:
Per Head
Large cattle
Hogs
Goat/Sheep
All others P 82.50
55.00
33.00
22.00
(b) Slaughter Fee. The fee shall be paid to cover the cost of serve in the slaughter of animals at the municipal slaughterhouse, in accordance with the following rates:
Large cattle
Hogs
Goat/Sheep
All others P 3.30/kilo
2.20/kilo
2.20/kilo
2.20/kilo
(c) Corral Fee, per head, per day or fraction thereof:
Large cattle
Hogs
Goat/Sheep
All others P 15.00
15.00
6.50
5.50
Section 5J.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Veterinarian.
Section 5J.03. Time of Payment.
(a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian.
(b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal.
(c)Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the city corral or any place designated as such.
Section 5J.04. Administrative Provisions
(a) The slaughter of any kind of animal intended for sale shall be done only in the city 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.
(b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested.
For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefore before the slaughter permit is granted.
(c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears.
Article K. Toll Fees or Charges
Section 5K.01. Imposition of Fee or Charges. There shall be collected a fee or charge for the use of the following utilities owned and operated by this municipality.
Type of Infrastructure Amount
(a) Mini-wharf
a. Pump boats P 30.00
b. Commercial Fishing 150.00
Section 5K.02. Exemptions. No such tolls or fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, ambulances, post office personnel delivering mail, physically handicapped, and disabled citizens who are sixty-five (65) years or older.
Section 5K.03. Time of Payment. Fees and charges for the use of the above mentioned facilities shall be made every time such facilities are utilized.
Section 5K.04. Administrative Provision. When public safety and welfare so requires, the Sangguniang Bayan may discontinue the collection of tolls and thereafter said facility shall be free and open for public use.
Article L. Market Fees
Section 5L.02. Market Section. For the purposes of this article, the public market shall be divided in the following sections:
a) Fish Section- fresh fish, clams, oyster, lobsters, shrimps, seaweeds and other sea foods or marine products
b. Meat Section- fresh meat from cow, carabao, goat, sheep, pig, etc.
c. Vegetable and Fruit Section- all kinds of vegetables, fruits and root crops
d. Dry Goods Section- all kinds of textiles, ready made 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 bottled goods, beverages, softdrinks, flour, rice, oatmeal, ham, bacon, sugar, nuts sauce, onions, garlic, potatoes, eggs, toilet articles, corn, sausages, mongo, starch, 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, including household utensils made of clay.
g. Poultry Products Section – All chickens, ducks, birds, duckling eggs, poultry feeds
h. Eateries and Cooked Food Section – All kinds of cooked foods including refreshment and cakes.
i. Miscellaneous Section – This includes beauty parlors, tailoring and dress shops, newspaper and magazine stand, radio and watch repair shops, office supplies and photo studios
Section 5L.03. Imposition of Fees
a. Rental of block tiendas/stalls at Poblacion and Casay Public Markets
b. Rental of market tables at Poblacion and Casay Public Markets
c. Permanent vendors occupying the Public Markets and Public Market Buildings, spaces or tables, shall pay lot rental of P 20.00 per square meter per month. Front stalls will be rented at P 550.00 a month while the stall at the back will be P 500.00 per month.
d. On occupants of the market premises not occupying tables per day or fraction thereof, P 20.00 per square meter.
e. On market premises along the highway/municipal streets, roads, public plazas and open grounds, per day P20.00 per square meter.
f. On the space occupied during fiesta seasons, rate per day P 50.00 per square meter.
g. Market Entrance Fee. A market entrance fee shall be collected from transient vendors on the following enumerated commodities:
g.1. Agricultural Products Rate of Fee per Day
Root Crops
1. Carrots P 1.00/kilo
2. Gabi, Curioso and the like 1.00/kilo
3. Potatoes 1.00/kilo
4. Radish 1.00/kilo
5. Singkamas 1.00/kilo
6. Ube 1.00/kilo
7. All other kinds of root crops 1.00/kilo
g.2. Fruits
1. Apples P 1.50/kilo
2. Bananas
2.a. Bangan and Tudan 1.50/kilo
2.b. Cardaba, Sab-a, Sarabia and the like 1.00/hun.
2.c. All other kinds of bananas 1.00/hun.
3. Chico 1.00/kilo
4. Citrus and oranges, native 1.00/kilo
5. Durian 1.00/kilo
6. Grapes 1.50/kilo
7. Guavas (hybrid) .75/kilo
8. Guavas (native) .50/kilo
9. Jackfruit 1.50/kilo
10. Lanzones 1.00/kilo
11. Marang 1.00/kilo
12. Mangoes 1.50/kilo
13. Papaya 1.50/kilo
14. Pineapple .50/pc
15. Pakwan 1.50/kilo
16. Siniguelas . 75/kilo
17. Sunkist 1.50/kilo
18. Watermelon 1.50/kilo
20. All other kinds of fruits .25/kilo
h. 3 Vegetables
1.) Leafy Vegetables
a. Cabbage 1.50/kilo
b. Chinese Pechay 1.50/kilo
c. Native Pechay 1.00/kilo
d. all other kinds of leafy vegetables 1.00/kilo
2.) Fruit Vegetables
a. Ampalaya 1.00/kilo
b. Eggplant .75/kilo
c. Pepino .75/kilo
d. Singkwa .75/kilo
e. Sayote .75/pc
f. Tambayag .75/kilo
g. Squash .75/kilo
h. Upo .75/kilo
i. All other kinds of fruit vegetables .75/kilo
3.) Spices
a. Chinese spices 1.00/kilo
b. Garlic .75/kilo
c. Onions
c.i Bulb .80/kilo
c.ii Leaf .55/kilo
4.) Peppers
d.i Pidada .75/kilo
d.ii pungent, native .75/kilo
5.) Tomatoes 1.00/kilo
6.) All kinds of Spices .75/kilo
h.4 Cereals and Grains
a. Cacao 1.50/kilo
b. Coffee Beans 1.50/kilo
c. Corn:
c.i Grains .75/kilo
c.ii Grits .75/kilo
c.iii Young Ears 1.00/kilo
d. Mongoes, kadyos, hantak, tauris & legumes .75/kilo
e. Palay 1.00
f. Peanuts 1.00/kilo
g. Polard .75/kilo
h. Poultry and animal feeds .50/kilo
i. Prawn and other fish pond feeds .50/kilo
j. Rice .75/kilo
k. Corn Bran .75/kilo
l. Sorghum .50/kilo
m. Soy beans 1.00/kilo
n. Castor beans (tangan-tangan) .50/kilo
o. All other kinds of beans .75/kilo
h.5. Livestock
1. Large cattle 50.00/head
2. Hogs or pigs (live weight) 30.00/head
3. Goats and other livestock (live weight) 10.00/head
4. Chicken and other fowls (live weight) 1.50/head
h.6. Other Agricultural Products:
1. Charcoal 0.50/can
2. Firewood 0.50/bundle
3. Cassava chips 0.50/kilo
4. Salt 1.50/sack
5. Flour 1.50/sack
6. Starch 1.50/sack
7. Sugar
7.a. Muscovado 0.50/kilo
7.b. Refined sugar 0.50/kilo
h.7. Industrial Products
1. Home Industries
1.a. Bamboo 1.00/pc.
1.b. Basket 1.00/pc.
1.c. Baluwang o sangka 1.00/pc.
1.d. Ceramics and pottery products 1.50/dz.
1.e. Hats 1.50/pc.
1.f. Mats 1.50/pc.
1.g. Metal products 1.50/pc.
1.h. Nigo and ayagan 1.00/pc.
1.i. Ropes
1.1. Synthetic fibers 0.50/kilo
1.2. Native fibers 0.50/kilo
1.j. Shell crafts 0.50/kilo
1.k. Stone crafts 1.50/dz.
1.l. Tinsmith products 1.50/pc.
1.m. Toys 1.50/dz.
1.n. Other home industries 1.50/kilo
2. Other industrial products
2.a. Coconut oil 1.00/ft.
2.b. Kerosene 1.00/ft.
2.c. Lime 0.50/kilo
h.8. Wet Goods
8.1. Meat:
1.a. Carabeef and beef 1.00/kilo
1.b. Pork 0.75/kilo
1.c. Venison 0.75/kilo
1.d. Fowls and the like 1.00/head
8.2. Marine and Sea Products:
For purpose of this section fish and other marine products are hereby
Classified as: Special Class, 1st Class, 2nd Class and 3rd Class:
2.a. 1st Class: 1.00
2nd Class: 0.75
3rd Class: 0.50
Special Class
All fishes 15.00/banyera
2.b. Other Marine Products 1.00/kilo
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 be 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 supplies or distributors of goods, commodities or general merchandize servicing permanent occupants or market stalls, booths, tiendas, or other space, as well as the same occupants when he bring in goods, commodities, or merchandise to replenish or augment their stock shall not be considered as transient vendors required to pay the market fees herein authorized.
Section 5L.04. Time and Manner of Payment:
For stalls – The fee for the rental of market stalls shall be paid to the Municipal Treasurer or her duly authorized representative within the first twenty (20) days of each month. In case of new lease, the lessee shall be required to put up a deposit in the amount of P 1,500.00 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 the termination of lease.
Section 5L.05. Issuance of Official Receipts and Cash Tickets
The Municipal Treasurer or her duly authorized representative shall issue an official receipt as evidence of payment of rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or transient vendors and his name shall be written on the back thereof. The cash ticket shall be good for the space of the market premises in which he is assigned.
Section 5L.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 a surcharge of twenty five (25%) percent of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee for the unpaid rents of the expenses of the lessee.
b. Any person occupying space in 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.
Section 5L.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 provisions 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 for their award to qualified applicant to appraise the public of the fact that such fixed spaces occupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard thick paper or any suitable material and shall be the following:
NOTICE
Notice is hereby given that Stall No. ______ Building (or Pavilion) No.________ of the _________ market is vacant (or will be vacated on _________________, 20____. Any person, 21 years of age or more and is legally capable desiring to lease the stall, shall file an application therefore on the prescribed form. Copies may be obtained from the Office of the Municipal Mayor/Municipal Treasurer during office hours and before 12:00 Noon of ____________, 20____. In case there are more
CHAPTER VI - COMMUNITY TAX
Section 6.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality.
Section 6.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00)
In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.
Section 6.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
(a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated - Two (P2.00) Pesos; and
(b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Two (P2.00) Pesos.
The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
Section 6.04. Exemptions.
The following are exempted from the Community Tax:
Diplomatic and consular representatives; and Transient visitors when their stay in the Philippines does not exceed three (3) months.
Section 6.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer.
Section 6.06. Time of Payment, Penalties for Delinquency.
(a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year.
(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent.
(c) Persons 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 dare, shall not be subject to the Community Tax for that year.
(d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year.
Section 6.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00).
Section 6.08 . Presentation of Community Tax Certificate on Certain Occasions.
(a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate.
The presentation of Community tax Certificate shall not be required in connection with the registration of a voter.
(b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate.
(c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice.
Section 6.09. Collection and Allocation of Proceeds of the Community Tax.
(a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws.
(b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality.
(c) The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows:
(1) Fifty (50%) percent shall accrue to the general fund of the Municipality;
(2) Fifty (50) percent shall accrue to the Barangay where the tax is collected.
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes
and Other Impositions
Section 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year.
Section 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes.
Section 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be.
Section 7A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.
Section 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.
Section 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives.
Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby 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 levied and imposed.
Section 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown.
The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges.
Section 7A.08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.
Section 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality.
Section 7A.10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned.
For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative.
The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance.
Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality.
Section 7A.12. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of seven and half percent (7.5%) five (5) years of its approval.
Article B. Civil Remedies for Collection of Revenues
Section 7B.01. Local Government’s Lien. Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest.
Section 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be:
(a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer.
Section 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows:
(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure.
(b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion.
(c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property and posting.
(d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner.
(e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and the tax delinquencies shall be canceled.
(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold.
(g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him.
(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing.
(i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold.
(j) Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, and which shall form part of his records.
Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative.
The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties.
(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends.
(l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office.
(m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality.
(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR).
(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected.
(p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy:
1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; his necessary clothing, and that of all his family;
3. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00);
4. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months;
5. The professional libraries of doctors, engineers, lawyers and judges;
6. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and
7. Any material or article forming part of a house or improvement of any real property.
Article C. Taxpayer’s Remedies
Section 7C.01. Periods of Assessment and Collection.
(a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period;
(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment.
(c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period;
(d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which:
1. The treasurer is legally prevented from making the assessment of collection;
2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
Section 7C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing.
Section 7C.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. Section 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction.
Article D. Miscellaneous Provisions
Section 7D.01. Power to Levy other taxes, Fees or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, that a public hearing had been conducted for the purpose.
Section 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places.
Section 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination.
Section 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code.
Section 7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810.
CHAPTER VIII. GENERAL PENAL PROVISIONS
Section 8.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more Two Thousand Five Hundred Pesos (P2,500.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.
CHAPTER IX. FINAL PROVISIONS
Section 9.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof.
Section 9.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances.
Section 9.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly.
Section 9.04. Special Transitory Provisions.
(a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect.
Section 9A.05. Effectivity.
This Ordinance shall take effect on January 1, 2014.
I hereby certify to the correctness of the foregoing Revised Municipal Revenue Code of 2013.
Voting on this Ordinance was as follows:
Ayes: 10
Nays: 0
ENACTED, this 17th day of December 2013 at the Municipality of Anini-y, Province of Antique.
I hereby certify to the correctness of the above-quoted ordinance.
SGD. GLENN E. HERNAEZ Vice Mayor/Presiding Officer
ATTESTED: SGD. MARY GRACE S. URFILLA
Secretary to the Sanggunian
APPROVED:
SGD. REYNALDO B. POLLICAR
Municipal Mayor
December 19, 2013
SGD. MAXFIL B. POLLICAR SGD. MERCEDES M. CAZEÑAS SGD. RENATO N. FIAL
SB Member SB Member SB Member
SGD. MAGDALINA O. CAZEÑAS SGD. EFREN D. SUMACULUB SGD. ADVIENTO ORLANDO P. SOLIS
SB Member SB Member SB Member
SGD. MELANIE V. CAMPOS SGD. SALVACION U. HERNAEZ SGD. ROGER E. GENTICA
SB Member SB Member Liga President/Ex-Officio Member