The Revenue Code of 2009 of PC

Republic of the Philippines Province of Davao del Norte PANABO CITY THE SANGGUNIANG PANLUNGSOD 4th City Council
EXCERPTS FROM THE MINUTES OF THE 10TH REGULAR SESSION OF THE SANGGUNIANG PANLUNGSOD HELD AT THE SP SESSION HALL ON MARCH 09, 2009. Present: Hon. James G. Gamao, Hon. Roy J. Catalan, Hon. Gregorio U. Dujali, III, MPA, Hon. Demetrio B. Dolon, Hon. Alan G. Piedad, Hon. Manuel S. Yambao, Hon. Jannet N. Tanong, Hon. Jamalon B. Ranain, Hon. Jovito M. Glodo, Hon. Artemio L. Pude, Hon. Ferdinand A. Gocon, Hon. Josie Mary G. Relampagos, Hon. Janrey G. Gavina, City Vice Mayor/Presiding Officer Sangguniang Panlungsod Member Member Member Member Member Member Member Member Member Ex-Officio Member/ABC Vice-Pres Ex-Officio Member/SKCF Member
On Leave:
Explanatory Note In Chapter 1, Section 129 of R.A. 7160, each Local Government Unit is entitled to exercise its power to create its own resources of revenues and levy taxes, fees and charges subject to the provision herein, consistent with the basic policy of local autonomy. Such taxes, fees and charges shall accrue exclusively to the local government units Inside the framework of local taxation, LGUs are empowered to create and recreate appropriate measures and mechanisms in order to sustain their capacity to generate funds or raise revenues for efficient and effective local government operations. This particular mechanism is in analogy with the sowing and reaping principle because all government efforts will never be productive if its taxpayers are too lethargic in giving out their share in the taxation activity. Thus, the Local Government provides better ways of building a realistic paradigm where its duly constituted manpower can permanently make use and maintain the usefulness of their resources by promulgating this law, which we now call The Revised Revenue Code of 2009 of Panabo City. Changing the matrix of the old Revenue Code and come out with a new template as basis is one critical and tedious challenge for every local government unit to undertake and a defining moment for a politicians career since all decisions made either take a positive turning point for his advantages or a negative spin against his favor. The contents of the 2009 Revised Revenue Code of Panabo City are the results of long and rigid multi-sectoral consultations and deliberations in order to align and complement with the Fundame ntal Principles of Local Taxations as provided in Chapter 1, Section 130 of R.A. 7160 and with respect to other constitutional decrees or statutes relative to the administration and utilization of fiscal matters. Despite the increase in taxes, fees or charges, the 2009 Revised Revenue Code of Panabo City remains humane and just since it is designed with love and concern for its people without compromising its long-term goals in improving the lives of its people.
Be it ORDAINED by the Sangguniang Panlungsod in Session Assembled, that:
Revised Revenue Code of 2009 of Panabo City
City Ordinance No. 04-09

Enacting a Revised Revenue Code of 2009 of Panabo City
Chapter I GENERAL PROVISIONS ARTICLE1. Short Title and Scope Section 1. Short Title. This Code shall be known as, The Revised Revenue Code of 2009 of Panabo City. Section 2. Scope and Application. This Code shall govern the levy, assessment, and collection of all City taxes, fees, charges and other impositions enforced within the territorial jurisdiction of the City of Panabo, Davao del Norte, Philippines.
ARTICLE 2. Definitions and Construction of Provisions Section 3. Words Defined in this Code. When used in the Code: (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (b) Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of partnership, corporation, or any other juridical entity, or association in a particular taxing jurisdiction. (c) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful common social or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with the universally accepted cooperative principles. (d) Corporation includes partnerships, no matter how it is created or organized, jointstock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations pursuant to an operating agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. (e) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable year for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT) paid by the taxpayer. (f) License or Permit is a right or permission granted in accordance with the laws by a competent authority to engage in some business or occupation or to engage in some transactions. (g) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (h) Person means every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. (i) Rental means the value of the consideration, whether in money or otherwise given for the enjoyment or use of a thing. (j) Residents refer to natural persons who have their habitual residence in the City where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular locality. In the absence of such law, juridical persons are residents of the City where
they have their legal residence or principal place of business or where they conduct their principal business or occupation. (k) Revenue includes taxes, fees, and charges that a state or its political subdivision collects and receives into the treasury for public purposes. Section 4. Words and Phrases not herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160 known as the LOCAL GOVERNMENT CODE OF 1991. Section 5. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provision, or when applied they would lead to absurd or high improbable results; (a) General Rule. All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such others which may have acquired a peculiar appropriate meaning in this Code shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in this Code importing the masculine gender shall extend to both a female and male. Every word importing the singular number shall extend and apply to one person or thing, and every word importing the plural number shall extend and apply to several persons or things as well. (c) Computation of Time. The time within which an act is to be done as provided in this code or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or a holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. (d) Reference. All reference to Chapters, Article, Sections, are to the Chapters, Articles, Sections in this Code, unless otherwise specified. (e) Conflicting Provisions of Chapters. If the provisions of different Chapters conflict with or contravene each other, the provisions of each Chapter shall prevail as to all specific matters and questions involved therein. Chapter II REAL PROPERTY TAXES ARTICLE 3. Real Property Tax Section 6. Definitions. When used in this Article: (a) Accessoria or Row Houses are houses of not more than two storeys composed of a row of dwelling units entirely separated from one another by partys wall or walls and independently has entrance for each dwelling unit. (b) Accessories Building is a subordinate to the main building on the same lot and used for the purposes customarily incidental to those of the main building such as servants quarters, garages, pump house and laundry. (c) Acquisition Cost for newly-acquired machinery not yet depreciated and appraised within the year of its purchase refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site. (d) Actual use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. (e) Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the appraised value of the property. (f) Aerial Propping Systems (overhead cable) are installations to serve as support and save harvestable fruits for falling down and prevent damages to fruit-bearing trees. (g) Agricultural refers to barns, poultry, hatcheries, piggeries, stables, greenhouse, granaries, etc.
(h) Ancillaries are garages, carports, tanks, towers, smokestacks and chimneys, vaults, swimming pools, pelota courts, aviaries, aquariums, zoo structures, firewalls, and fences over 1.80 meters in height, etc. (i) Apartment is a room or suite of rooms, in one building, equipped for housekeeping or occupied by one family for living, sleeping and cooking purposes. (j) Apartment House is a multiple dwelling building divided into number of apartments, families living independently for one another and doing their cooking on the premises, but with one or more entrances to the apartment. (k) Appraisal is the act or process of determining the value of property as of a specific date or specific purposes. (l) Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing classification, and appraisal of properties. (m) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. (n) Assessed Value is the appraised value of the real property multiplied by the assessment level. It is synonymous to taxable value. (o) Balcony is a balustrade platform projecting from a wall, usually before the window. (p) Boarding House is a house containing not more than 15 sleeping rooms where boarders are provided with lodging and meals for a fixed sum paid by the month or week, in accordance with previous arrangements. (q) Breakwater is a mole or wall for protecting a harbor or beach from the force of waves. (r) Cableways are metal cables which are laid out in strategic points around banana farms and these are used as a means of transporting banana fruits from the farms to the fruit patio in the packing plants during harvest. (s) Carport is a roof projecting from the side of a building used as a shelter for motor vehicles. (t) Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. (u) Commercial is a single detached dwellings and duplexes for lease, boarding houses, apartments, accessories, hotels, inns, off campus dormitories, transportation terminals and stations, night clubs and dance halls, restaurants, shopping centers, theaters, sports stadia, grandstand, gasoline service stations, parking garages, funeral parlors, etc. (v) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. (w) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. (x) Factory Building is a building utilized for manufacturing goods or finished products, manufacturing plant foyer (y) Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. (z) Foyer is a public room or lobby, as in a theater or hotel. (aa) Hotel is a building with more than 15 sleeping rooms, occupied singly, where transients are provided temporary lodging with or without meals, and no cooking facilities are provided in any individual suite. (bb) Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital
expenditures and labor which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. (cc) Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. (dd) Industrial refers to factories, plants, mills, arsenals, breweries, processing plants, gas generating plants, shipyard, aircraft hangars, slipways, dry docks and piers, lumber mills, warehouse, storage tanks, grains and cement silos, etc. (ee) Institutional refers to educational institutions, libraries, museums, clubhouse, hospitals, sanitaria, saylums, home for the aged, jails, police and fire stations, places for worships/church, etc. (ff) Lanai is a part of the house between the living room and the dining room, receiving room with or without roofing. (gg) Lodging House is a building containing not more than 15 sleeping rooms where lodging is provided for a fixed compensation. (hh) Machinery embraces machine, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities, those which are mobile, self-powered or selfpropelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purposes are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Machinery which are of general purpose including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvement or those immovable by destination. (ii) Multi Family Dwelling is a building used as house or residence of three or more families living independently from one another, each other, each occupying one or more rooms as a housekeeping unit. (jj) Office Building is a building mainly used for stores and/or offices. (kk) Others are cemetery structures such as mausoleum, tombs, multi-level niches, etc. (ll) One Family Dwelling is a detached building designed for or occupied exclusively by one family. (mm) Porch is a covered structure forming an entrance to a building, outside and with a separate roof, a veranda. (nn) Reassessment is the assigning of new assessed value to a property, particularly real estate, as the result of a general, partial or individual reappraisal of the property. (oo) Recreational refers to cinemas, billiard halls, disco pads, amusement houses, etc. (pp) Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. (qq) Remaining Value is the value corresponding to the remaining useful life of the machinery. (rr) Replacement or Reproduction Cost is the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material.
(ss) Residential Land is land principally devoted to habitation. (tt) Residential structure refers to a single detached dwellings and duplexes for use of owner, on campus dormitories, rectories, convents and monasteries, residential condominiums occupants, army, barracks, etc. (uu) Supermarkets and Shopping Centers are buildings used as market (large) or store especially a food store, operated in part or a self-serve, cash-carry basis. (vv) Temporary structure refers to field offices, laborers quarters, canopies and railings, protective fencing, etc. (ww) Terrace is an artificial raised level space, or of lawn having one or more vertical or sloping sides. (xx) Theater is a building especially designed for presentation of plays, operas, motion pictures, etc. (yy) Two Family Dwelling is a detached building designed for or occupied exclusively by two families living independently from each other, in their respective dwelling unit. (zz) Warehouse, Bodega, Cold Storage is a building mainly used for deposit or storage. Section 7. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax on the assessed value of real properties such as land, buildings, machineries and other improvements affixed or attached to a real property, located in the City, at the following rate: Class of Property Rates of Levy % Residential Commercial Industrial Special 2% 2% 2% 2%
Provided, however, that if the residential real property is not actually and exclusively used by the registered owner himself and being offered for rent, same shall be classified as residential/commercial (RC) and shall have an additional 0.25% of the assessed value. The same fine and penalty shall be imposed upon real property owners, administrators or any person having legal interest therein mentioned in Sections 21 and 22 of this Code, who shall fail to declare with the Office of the City Assessor the above mentioned provision. Section 8. Additional Levy on Real Property Tax for the Special Education Fund (SEF). There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund. Section 9. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, commercial, industrial, or special by the City Assessor. Section 10. Special Classes of Real Property. All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. Section 11. Actual use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of its actual use regardless of where it is located, whoever owns it, and whoever uses it. Section 12. Assessment Levels. (a) The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follow: (1) On Lands: Class Residential Agricultural Assessment Levels 20% 40%
Commercial Industrial Mineral Timberland
50% 50% 50% 20%
(2)
On Buildings and Other Structures: (I) Residential Fair Market Value Over 175,000.00 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 Not Over 175,000.00 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 over Assessment Level 0% 10% 20% 25% 30% 35% 40% 50% 60%
(II)
Agricultural Fair Market Value Over 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 Not Over 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 Over Assessment Level 25% 30% 35% 40% 45% 50%
(III)
Commercial/Industrial Fair Market Value Over 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 Not Over 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 Over Assessment Level 30% 35% 40% 50% 60% 70% 75% 80%
(IV)
Timberland Fair Market Value Over 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 Not Over 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 Over Assessment Level 45% 50% 55% 60% 65% 70%
(3)
On Machineries: Class Residential Assessment Levels 50%
Agricultural Commercial Industrial (4)
40% 80% 80%
On Special Classes. The assessment levels for all lands, buildings machineries and other improvements shall be as follow: Actual Use Cultural Scientific Hospital Local Water Districts Government-owned or controlled Corporations engaged in the supply and distribution of water and/or generation and transmission of electric power Assessment Levels 15% 15% 15% 10%
10% Section 13. Schedule of Market Values - The following shall be the schedule of values for real property taxation purposes: (a) Agricultural Land The following are the base values per hectare:
KIND OF LAND Abaca 36,720.00 per hectare Bamboo 39,600.00 per clump Banana Export 46,800.00 per hill Banana Local 33,600.00 per hill Cacao 22,200.00 per tree Coconut 30,600.00 per tree Coffee 28,800.00 per tree Corn/Sorghum/Soybeans 28,800.00 Cotton 25,200.00 Falcata/Acasia/Mangium 50,880.00 per tree Fishpond 168,000.00 Gemelina/Bagrass 108,800.00 per tree Ipil ipil 32,400.00 per tree Orchard 103,200.00 Papaya 26,400.00 Pineapple 48,000.00 Prawn Culture 165,600.00 Ramie 32,880.00 per hectare Rice with Irrigation 72,960.00 Rice without Irrigation 37,200.00 Rub ber 52,680.00 per tree
1st
BASE MARKET VALUE PER HECTARER 2nd 3rd 27,120.00 17,520.00 36,720.00 27,120.00 17,520.00 33,600.00 27,720.00 180.00 156.00 132.00 42.00 26,400.00 34.00 20,040.00 34.00 25,560.00 204.00 21,600.00 43.00 20,160.00 18,000.00 114.00 127,080.00 65.00 24.00 73,200.00 24,000.00 36,000.00 126,000.00 26,160.00 32,880.00 64,200.00 28,440.00 39,480.00 144.00 108.00 26,160.00 55,440.00 19,680.00 26,340.00 72.00 60,000.00 21,600.00 21,600.00 88,800.00 19,500.00 19,500.00 104,040.00 32.00 11,520.00 14,400.00 168.00 17,760.00 19.00 30.00 20,400.00 165.00 26.00 14,040.00 21.00 21,600.00 22.00
(b) Miscellaneous Agricultural Land The following are the base values per hectare:
C a s s a v a /R o o tc ro p C o g o n /B r u s h L a n d F o re s t L a n d M a n g ro o v e /M a rs h /S w a m p la n d N ip a P a s tu re L a n d S w in e /P o u lt r y L a n d V e g e ta b le T r a c k G a r d e n i n g 1 s t C la s s 1 5 ,8 4 0 1 2 ,9 6 0 1 1 ,5 2 0 1 1 ,8 0 8 1 5 ,6 0 0 1 4 ,4 0 0 9 6 ,0 0 0 1 6 ,9 2 0 2 n d C la s s 1 2 ,9 6 0 3 rd C la s s
1 4 ,0 4 0 7 2 ,0 0 0 1 5 ,1 3 6 . 0 0
1 2 , 6 3 6 .0 0 4 8 ,0 0 0 1 3 ,5 3 6
(c) Agricultural Land with Perennial Plants and Trees - The following are the base market values per hectare:
1 s t C la s s 78 1 ,8 8 0 672 1 ,8 0 0 648 216 672 2 n d C la s s 66 1,4 4 0 5 28 1,3 2 0 5 40 5 76 3 r d C la s s 54 7 20 4 44 7 20 4 32 4 80
C a la m a n s i D u r ia n La n zo n e s M a n go R a m b u ta n O th e r F r u it T r e e s P o m elo
(d) Residential, Commercial and Industrial lands The market value for all Residential, Commercial and Industrial lands per square meter in Panabo City will be as follow: Residential 2nd (R2) 300.00 120.00 Commercial 2nd (C2) 1,380.00 960.00 Industrial 2nd (I2) 84.00 72.00
Rate/sq.m.
1st (R1) 360.00 180.00
3rd (R3) 240.00 96.00
1st (C1) 1,680.00 1,140.00
3rd (C3) 1,140.00
1st (I1) 96.00 84.00
3rd (I3) 72.00
Poblacion Barangay
Section 14. Bases of Land Classes The lands shall be categorized into classes for taxation purposes on the following bases: (A) Residential Land Basis for classifications: a.1) Urban Barangays (1) First Class (R1) Along concrete or asphalted roads; and along national, provincial, city and approved subdivisions all weather roads b) Where high and semi-high grade apartment or residential buildings are predominantly situated; c) Where public utility transportation facilities are fairly regular towards major trading centers; d) Located next to a commercially classified lands; e) Where water, electric and telephone facilities are available; f) Commands the highest land value of the City; g) Free of squatters. (2) Second Class (R2) a) Along all weather roads; b) Where average grade residential buildings are predominantly situated; c) Where public utility transportation facilities are regular towards majority trading centers; d) Where water and electric facilities are available; e) Commands lesser land value than the First Class Residential Lands; a)
(3) Third Class (R3) a) Along all weather roads; b) Where average grade residential buildings are predominantly situated; c) Where public utility transportation facilities are regularly towards majority trading centers d) Located next to Second Class Residential Lands; e) Where water and electric facilities are available; f) Commands lesser value than the Second Class Residential lands
a.2) Rural Barangays (1) First Class a) b) c) d) e) Along all-weather roads; provincial, city and barangay roads Where high-grade residential buildings are predominantly situated Where public utility transportation facilities are irregular; Where sources of water facilities are common pump wells; Commands lesser value than Residential lands in urban barangays.
(2) Second Class a) b) c) d) e) f) (B) Commercial Lands (1) First Class (C1) a) Located along concrete road b) Where the highest trading, social or educational activities of the City take place; c) Where concrete or high grade commercial or business building are situated; d) Where vehicular and pedestrian traffic are exceptionally busy; e) Apparently command the highest land value of the City. (2) Second Class (C2) a) Along concrete or asphalted roads; b) Where trading, social or educational activities are considerably high but fall short from that of first class commercial lands; c) Where semi-concrete or average class commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are fairly busy; e) Commands lesser value than the First Class Commercial lands. (3) Third Class (C3) a) Along all weather road; b) Where trading, social or educational activities are significantly low but predominant c) Where mixed Commercial or business buildings are situated; d) Where vehicular and pedestrian traffic flow are regularly less busy; e) Commercial lesser value than the Second Class Commercial lands (C ) Industrial Land (1) First Class (I1) a) Along concrete or asphalted public road pier, seacoast, or navigable river; b) Located within distance of more 10,000 meters from the major trading centers of the city; c) Where vicinity is extensively used for industrial purposes; Along all weather roads; Where residential buildings are scarcely constructed; Where public water and electric facility sources are not readily available; Located farthest residential lands from trading centers; Transportation facilities are exceptionally irregular; Predominantly undeveloped residential areas.
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d) Commands the highest industrial land value;
(2) Second Class (I2) a) Along concrete or asphalted public road pier, seacoast, or navigable river; b) Located within distance of more than 10,000 meters but not beyond 50,000 meters to the major trading centers of the city; c) Where the vicinity is extensively used for industrial purposes; d) Located within the commercial or residential lots where extensively used is Light Industrial purposes e) Commands lesser land value than the First Class Industrial lands. Section 15. Schedule of Base Unit Market Values for Residential, Commercial and Industrial Lands. The following shall be the schedule per market values per category: (A) Urban Barangays Location, Street, barangays MV/SqM SubClassification
1) Gredu 1.1) 1st block from Lasang National Highway, right and left sides going to Tagum are commercial Except those that are used as residential And, Other uses as industrial 1.2) 2nd block from Nat'l Highway left side going to Tagum from corner Cocacola Plant to corner Lauron Street is residential, except those Actual uses are commercial Establishments
1,680.00 360.00 96.00
C-1 R-1 I-1
360.00 1,680.00 1,380.00 1,140.00
R-1 C-1 C-2 C-3
1.3) All the remaining residential lots of barangay Gredu regardless of its location except those assessed to other uses 1.4)All lots along the City road both sides of Quirino Streets going to Public Cemetery are commercial lots and especial uses Except which are actually used as residential 2) JP Laurel 2.1) 100 meters of 1st block from Nat'l Highway Both sides from Lasang Bridge To J.P. Laurel Boundary which actual uses are Commercial lots 2.2) Other uses such as residential and Industrial Agricultural -Coconut
360.00
R-1
1,680.00 1,380.00 1,140.00 360.00
C-1 C-2 C-3 R-1
1,680.00 1,380.00 1,140.00 360.00 96.00 25,560.00/ha.
C-1 C-2 C-3 R-1 I-1 A-2
3) San Francisco 3.1) 1st block from Nat'l Highway Left sides and right sides from Panabo Rizal and Central Elem. School School to boundary of San Francisco and Salvacion are commercial except those actual used as non-commercial 3.2) From Caltex crossing to UM Crossing are 1,680.00 1,380.00 1,140.00 C-1 C-2 C-3
96.00 360.00
I-1 R-1
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residential use and along P.N. Arguelles St. are commercial, residential and special uses
1,680.00 1,380.00 1,140.00
C-1 C-2 C-3
3.3) 2nd lot from National Highway from Aportadera Sub. Block to P.N. Arguelles St. are residential uses 3.4) All lots of barangay San Francisco not classified as commercial and industrial are residential lots 3.5) From crossing Ongpin TADECO Road both sides which actual uses are commercial, and residential 4) Sto. Nio 4.1) 1st Block From Quirino Street, Nat'l Highway left side going to Tagum, up to boundary of Barangay Salvacion and Municipality of Carmen are commercial except those actual use are residential and other special uses 4.2) 1st block along Magsaysay Street both sides are commercial except those actual use are residential and other special uses 4.3) From boundary Cagangohan Quezon St. to Boundary to Nat'l Rd. to San Pedro are residential and commercial district 4.4) From Nat'l Highway 2nd Block to San Vicente Boundary are residential use 4.5) All residential lots not used for other purposes
360.00
R-1
360.00 360.00 1,680.00 1,380.00 1,140.00
R-1 R-1 C-1 C-2 C-3
360.00 1,680.00
R-1 CBD/C-1
96.00 1,680.00 360.00 96.00 1,680.00 1,380.00 360.00
I-1 CBD/C-1 R-1 I-1 C-1 or C-2 R-1
360.00 360.00
R-1 R-1
5) New Pandan 5.1) 1st Block from J.P. Laurel Nat'l Highway to Cor. Quirino Street. National Highway 5.2) Magsaysay St.cor. San Isidro St.to Quezon Street block Cor. Roxas St.New Pandan 5.3) Quezon St.to New Pandan Homelot Subd. Except lots with other uses 5.4) Quezon St. to Rempohito Subd., Jobel Subd. and Baysideview Subdivision are residential lots except those with other uses 6) Cagangohan 6.1) All lots within 100 meters from Nat'l Highway right side from boundary of barangay J.P. Laurel to Gagangohan 6.2) All lots from 100 meters from the Nat'l Highway to the roads along the shoreline 7) Salvacion 7.1) Boundary San Francisco and Salvacion national highway 7.2) 100 meters from Nat'l Highway to interior lots and boundary of San Vicente except lots actual used for other purposes 8) San Vicente 8.1) All lots from Boundary Sto Nino and San Vicente are 1,680.00 C-1 1,680.00 96.00 360.00 C-1 I-1 R-1
1,680.00 360.00 1,140.00 360.00 1,140.00
C-1 R-1 C-3 R-1 C-3
360.00
R-1
360.00
R-1
360.00
R-1
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residential except lots which actual uses are non residential 8.2) All lots 100 meters along the Nat'l Highway of San Vicente going to San Pedro which actual use is Commercial or Industrial 9) San Pedro 9.1) All lots 100 meters along the National Highway of San Pedro going to wharf Commercial Industrial 9.2) All lots from Boundary San Pedro and San Vicente are residential except lots which actual uses are non residential 10) New Visayas 10.1) All lots from New Visayas Boundary to San Francsico Boundary except lots which actual uses are non-residential
360.00 1,680.00 1,380.00 1,140.00 96.00
R-1 C-1 C-2 C-3 I-1
1,680.00 1,380.00 1,140.00 96.00 360.00
C-1 C-2 C-3 I-1 R-1
360.00
R-1
11) Quezon 11.1) All lots which are along the national highway going to TADECO which are used as residential 11.2) Interior lots which are used as residential 12) Southern Davao 12.1) All lots which are along the national highway going to TADECO which actual use are residential and other uses 12.2) In all Barangays 360.00 1,140.00 96.00 360.00 1,140.00 96.00 R-1 C-3 I-1 R-1 C-3 I-1 360.00 96.00 360.00 R-1 I-1 R-1
B) Residential Lots within the Subdivisions All subdivisions under the jurisdiction of Panabo City MV/SQM 360.00 R-1
(C) Schedule of Market Values for Metallic and Non-Metallic Mineral Lands The Market value for all metallic and non-metallic land in Panabo City, Davao del Norte will be as follow: I. Metallic Mineral Lands 1) Patented load mining claims, producing or non-producing 2) Unpatented producing load mining claims which may be patented 3) Unpatented non-producing load mining claims which may be patented 4) Patented placer mining claims, producing or non-producing 5) Unpatented producing placer mining claims which may be patented 6) Unpatented non-producing placer mining claims which may be patented 5,400.00/ha. 5,400.00/ha. 5,400.00/ha. 2,700.00/ha. 2,700.00/ha. 2,700.00/ha.
II. Non-metallic Mineral Lands 1) Patented, producing or non-producing 2) Unpatented, producing which may be patented 3) Unpatented, non-producing which maybe patented 1,350.00/ha. 1,350.00/ha. 672.00/ha.
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Section 16. Schedule of Market Values for Residential, Commercial and Industrial Buildings.- The market values for all residential, commercial and industrial buildings shall be as follows: A) Residential Buildings
Types of Structures Types of Structures class A-1 One Family Dwelling Plain Cement 6,528-9240 6,360-7,560 5,280-6,240 4,320-5,120 3,600-4,200 3,120-3,480 2,640-3000 2,160-2,520 1,920-2,040 1,680-1,800 1,320-1,560 960-1,200 1,560-1,800 A-2 One Family Dwelling Lumber 6,960-8,400 5,760-6,840 4,800-5,640 3,960-4,740 3,360-3,840 2,640-3,240 2,400-2,760 2,160-2,400 1,890-2,040 1,560-1,740 1,200-1,440 900-1,080 A-3 Two Family Dwelling A-4 Multi-Family Dwelling/ Apartment 7,080-8,400 5,880-6,960 4,920-5,880 4,080-4,800 3,480-3,960 2,880-3,360 2,520-2,760 2,040-2,400 1,800-2,040 1,560-1,800 1,320-1,440 A-5 Accesorial/ Quarters/ Bankhouse A-6 Condominium
I.REINFORCED CONCRETE/ II. SEMI-CONCRETE
III. MIXED MATERIALS
IV. LIGHT (TMS) MATERIALS
A B C A B C A B C D E A B
6,120-7,680 5,040-6,060 4,320-5,040 3,360-4,200 3,000-3,360 2,688-3,000 2,400-2,760 2,040-2,280 1,680-1,800 1,440-1,680
3,480-3,960 3,000-3,360 2,520-2,880 2,160-2,520 1,800-2,040 1,440-1,680 1,200-1,320 840-1,080
8,160-9,720 6,840-10,440 5,760-8,160 4,800-5,640 3,960-4,680 3,480-3,840
B) Commercial Buildings
B . C O M M ER C IA L B U IL D IN G Typ es of S tructures B -1 c las s S uperm ar kets/ S ar i-sari S to res/B eer H ouses/R esta l ur ants /B eauty P arlors/S P A A B C A B C A B C 8 ,64 0-1 0 ,20 0 7,200-8,520 6,120-7,080 5 ,04 0-6 0 00 4,200-4,920 3,600-4,080 3,000-3,480 2,400-2,880 2 ,28 0 B -2 C om m er cial C om plex / S hopping C ente r s B -3 Ba nks/ Lending Institu tio n s/ P aw nshops/ O ff ice B ldgs. B-4 Theaters B -5 H ote ls / M otels / Lodging Hou ses/ P ension H ouses 8,760-10,440 7,3 20-8 ,64 0 6,240-7200 5,1 60-6 ,12 0 4,3 20-5 ,04 0 3,7 20-4 ,20 0 B -6 Funer al H om es
I. R E IN FO RC E D C ON C RE TE
8,7 60-1 0,4 40 6,960 -8 ,640 5,880 -6 ,840 4,920 -5 ,760 3,960 -4 ,080 3,480 -3 ,840 2,880 -3 ,360 2,280 -2 ,760 1,560 -2 ,160
9,840-11,640 8,0 40-9 ,72 0 6,9 60-7 ,92 0 5,8 80-6 ,84 0 5,1 60-5 ,76 0 4,3 20-5 ,04 0 3,6 00-4 ,20 0 3,1 20-3 ,48 0 2,6 40-3 ,00 0
7,080-8,7 60 5,640-6,9 60 4,200-5,5 20
6 ,96 0-8 ,400 5 ,64 0-6 ,840 4 ,68 0-5 ,520 3 ,72 0-4 ,560 3 ,36 0-3 ,600 2 ,88 0-3 ,240 2 ,52 0-2 ,760 2 ,16 0-2 .400 1 ,80 0-2 ,040
II.S E M I C O NC R E TE III. M IX E D M A TE R IA LS
Types of Structures Types of Structures class
B-7 Gasoline Stations
B-8 Terminals/ Multi-Purpose Sheds
B-9 Bowling Lanes
B-10 Basketball/ Tennis/ Pelota Courts/ Arenas/ Cockpits/ Coliseum 6,840-7,920 5,880-6,720 4,920-5,760 4,080-4,800 3,240-3,960 1,980-2,400 1,560-1,920 1,080-1,440
B-11 Hospitals/ Clinics
I.REINFORCED CONCRETE/ II. SEMICONCRETE III. MIXED MATERIALS
A B C A B C A B C
6,840-7,560 5,400-6,360 4,440-5,280 3,600-4,320 3,240-3,480 2,640-3,120
5,040-5,880 4,320-4,920 3,360-4,200 2,760-3,240 2,400-2,640 2,040-2,280 1,560-1,920 960-1,440 432-840
7,080-8,760 5,640-6,960 4,500-5,600 3,600-4,440 2,880-3,480
8,040-10,680 6,600-7,920 5,580-6,480 4,440-5,400 3,720-4,320 3,120-3,600 2,640-3,000 2,280-2,520 2,040-2,160
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C) INDUSTRIAL BUILDINGS
T y p e s o f S tru c tu re s T y p e s o f c la s s S tru c tu re s C -1 B o d e g a /W a re h o u s e /F a c to r y In d u s tr ia l P la n t
I.R E IN F O R C E D C O N C R E T E / II. S E M IC O N C R E T E III. M IX E D M A T E R IA L S
A B C A B C A B C
6 5 4 3 3 2 2 1
,6 0 0 ,5 2 0 ,4 4 0 ,6 0 0 ,2 1 0 ,6 4 0 ,1 6 0 ,4 4 0 7 2 0 -
-7 ,7 4 0 -6 ,4 8 0 -5 ,4 0 0 -4 ,3 2 0 -3 ,4 8 0 -3 ,0 0 0 -2 ,5 2 0 -2 ,0 4 0 1 ,3 2 0
D) SPECIAL USES BUILDINGS SPECIAL USE Schedule of Base Unit Cost For Buildings/Unit Construction cost per Square meter Types of class D-1 D-2 D-3 Structures School/Church Hospital/Clinic Gymnasium, Coliseum, Grandstand REINFORCED A 8,620-9,620 11,300-13,800 5,300-5,400 CONCRETE B 7,620-8,610 9,800-13,200 5,000-5,200 C 6,620-7,610 8,300-9,700 4,800-4,900 SEMIA 5,620-6,610 6,800-8,200 4,600-4,700 CONCRETE B 4,620-5,610 5,300-6,700 4,400-4,500 C 3,620-4,610 4,300-5,200 4,200-4,300 MIXED A 3,300-4,200 4,000-4,100 MATERIALS B 2300-3,300 3,800-3,900 C
D-4 Swimming Pool/ Inland Resort 6,300-6,600 6,000-6,200 5,600-5,900 5,300-5,500 5,000-5,200 4,700-4,900
Section 17. Schedule of Market Values for Extra Items considered as component parts of the building will be determined as provided below: 1) Carport 2) Mezzanine 3) Porch 4) Balcony 5) Garage 6) Deck Roof Penthouse Covered Open 7) Basement / Underground Residential High-rise building 8) Pavement Concrete 4thick 10 cm thick 6thick or 15 cm 8thick or 20 cm thick 1w/ 10mm temp. 450.00/sqm. 550.00/sqm. 700.00/sqm. w/out temp. bars 300.00/sqm. 450.00/sqm. 600.00/sqm. w/ temp reinforce 700.00/ sqm 800.00/sqm. 1,000.00/sqm. 30% of Base Unit Value 60% of Base Unit Value 40 % of Base Unit Value 45% of Base Unit Value 45 % of Base Unit Value 70% of Base Unit Value 60% of Base Unit Value 30% of Base Unit Value
70% of Base Unit Value 20% of Base Unit Value
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Tennis Court Asphalt 1 coarse 2 coarses 3 coarses 9) Floor Finish a) marble slabs b) marble tiles c) crazy cut marbles d) granolithic tiles/marbles/terrazzo e) narra f) Yakal g) narra/fancy wood tiles h) ordinary wood tiles i) Vinyl tiles j) Washout pebbles k) unglazed tiles l) Glazed ceramic tiles m) granite polished n) Granite unpolished o) Granite imported marble slab 10) Wallings
250.00/ sqm- 300.00/ sqm
200.00/sqm 350.00/sqm 500.00/sqm
800-1600/sq.m. 1000-1,300/sq.m. 500-800/sq.m 350-600/sq.m. 500-800/sq..m. 400-700/sq.m. 400-700/sq.m. 350-600/sq.m. 500/sq.m. 400/sq.m. 500/sq.m. 500-800/sq.m. 1500/sq.m. 1000/sq.m. 2000-2400/sq.m.
a) use the same rate for the floor finishing as indicated in 9-a,b, c, d, e,f, g, h,j,& k ashlar stone. b) double walling double walling (ordinary plywood, Ordinary wood panel) 3/16"x4'x8' Note: Add 50% of value for every additional thickness c) Double walling(narra panelling d) Glazed white tiles e) Glazed colored tiles f) Fancy tiles g) Synthetic rubble h) Bricks i) Anay/sand blasting/shell j) Ceramic tiles k) Washed-out Pebble l) Hardiflex Plywood 11) Special Panels a) Glass with wooden frame b) Glass with aluminum frame c) Tinted glass w/aluminum frame 12) CEILING ( below concrete floor or wooden floor) a) Ordinary plywood b) Luminous ceiling c) Acoustic d) Special finish e) Narra panelling f) Ordinary wood panelling g) Hardiflex concrete board 300/sqm 800/sq.m 600/sq.m. 800/sq.m. 600/sq.m. 350/sq.m. 350/sq.m. Clear 1000/sq.m. 1600/sq.m.
1,800/sq.m. 200-300/sqm
350-500/sq.m. 530/sq.m. 700/sq.m. 650/sq.m. 650/sq.m. 1000/sq.m. 300- 400/sq.m. 700/sq.m. 300/sq.m. 50-100/sq.m. Tinted 1200/sq.m. 2000/sq.m.
Note: if building has no ceiling deduct 15% of basic rate 13) Fence a) Wood(sawn rough lumber) b) Concrete 300/sq.m.
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10 cm. thick with rebars 15 cm thick with rebars 20 cm thick with rebars c) Reinforced concrete d) Steel grills e) Interlinks wire a) Cyclone b) with piping & 2 layers of CHB from the ground f) Concrete hollow blocks80 m. high and 1.2 m width (on center w/zocalo)w/gate a) 500/sq.m. b) 650/sq.m. g) Adobe stone a) with plaster finish on both sides b) without plaster h) Yakal with yakal post set on concrete foundation i) Apitong with apitong post set on concrete foundation j) Wrought iron grills k) Gates a) Plain with round bars b) Round bars c) Plain steel plate standard 14) Excess Heights a) Residential and commercial Fence
550/sqm 800/sqm 1,150/sqm 1400/sq.m. 1400/sq.m.. 350/sq.m. 400/sq.m.
1 face plaster(10 cm.thickness w/rebars 2 face plaster -10 cm. thick with rebars
400-500/sq.m. 350-400/sq.m. 350-400/sq.m 250-350/sq.m. 800/sqm
700-800/sq.m. 800-900/sq.m. 1000/sq.m.
Add 20% of Base Value for every meter in excess of three (3) meters Add 15 % of Base Value for every meter in excess of three (3) meters
b) Bodega and Factory
15) Roofing a) R.-span 200/ln.m. b) EPR 200/ln.m. c) Multi-R-Span 200/ln.m. d) Super R-span 200/ln.m. e) Standind- S- span 200/ln.m. f) Tilespan Maxi 300/ln.m. g) Tilespan elite 300/ln.m. h) Mega clad-V 350/ln.m. i) Mega clad 200/ln.m. j) Corspan 200/ln.m. k) Tegula (T & G) 25-50/pc. l) Pre-painted roof (color roof,dura color)-Add P50/sq.m. of roofing area m) Roofing clay tiles/asbestos-add 10% of base unit value n) Shinges-Add 200-400/sq.m. of roofing area 16) Extra Toilet and Bath a) Ordinary b) Flush Type with Fixtures c) Flush Type with Fixtures (Special Finish) 17) Foundation 18) Piles 19) Painting Wall paper 20) Second Hand Materials3,000-5,000/unit 8,000/unit 10,000/unit
P400 x total area less floor area of the 1st and 2nd floors P500 per linear meter of piles driven If the building is not painted, deduct 10% of the basic rate Basic rate is P300-350 / sqm If the building has been used second-hand materials deduct 15-20%
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21) For Wharf or Pier / SqM a) concrete b) timber/lumber 22) For Dikes / Barriers / Linear Meters 23) For Reservoir / Cubic Meter 24) Light Industry Buildings (services and gas stations,factories,etc.) a) 3" ready mixed pavement (Bituminous Asphalt) b) 4" concrete slab w 1/2 dia.Bars for temperature reinforcement 25) Heavy in Class A Concrete a) 6 slabs with 1/2 dia.Bars with 50 cm. On center both ways 26) Terrace a) Covered b) Open 27) Doors a) Narra panelling b) Glass w/ wooden frame c) Glass with aluminum frame d) Tinted glass w/ aluminum frame e) Accordion door (w00d) f) Accordion (steel) g) Ordinary wood panelling h) Marine plywood panelling i) Ordinary plywood panelling j) Roll-up door (steel) 28) Windows a) Glass Jalousie b) French window c) Wooden Jalousie d) Glass with steel Casement 29) Swimming Pool a) Standard b) Riprap 30) Other Extras a) Pre-cast Decorative Blocks b) Decorative Blocks c) Concrete Baluster d) Wooden Baluster e) Marble Baluster f) Ceramic Baluster g) Concrete mouldings h) Wooden moulding i) Septic Tank j) Bank Vault k) Paving Blocks l) Cloddings 1000/sq.m. 600/sq.m. 100/pc. 80/pc. 300/pc. 150/pc 100/pc. 80/pc. 1200/cu.m. 3000-4000/cu.m. 10/pc. 700/pc-1000/pc 3000-4,000-/cu.m. 800-1,500/sq.m. 750/sq.m. 1,000/sq.m. 750/sq.m. 1,500/sq.m. 2,500/sqm 2,400/SQ.M. 2,500-3,000/sq.m. 2,500-3,000/sq.m. 800-900/sq.m. 3,000-5,000/sq.m. 700-1,000/sq.m. 500-800/sq.m. 300-600/sq.m. 4,500-6000/sq.m. 50% of Base Unit Value 40% OF Base Unit Value 5,000 - 6000/sq.m. 2,000 - 4,000/sq.m. 4,000/ln.m. 3000/cu.m.
500/sq.m. 400/sq.m.
700/sq.m.
Section 18. Adjustment Factor for Residential Land Subdivision - Residential land subdivisions are classified according to the degree or extent of development and facilities, regardless of location from the trading
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center of the City. Therefore, respective schedule of market values shall be independently established based from the sales analysis of the lots therein. The unit market value of the subdivisions shall not under any circumstances be less than adjoining lands classified in accordance with the above criteria. Adjustment Factor: 1. Type of Road 1. Along Provincial Road & National Road 2. Along All Weather Road (AWR) 3. Along (DR/SC) 4. No Road Outlet (NRO) 2. Distance of Road 0-1 km Over 1-3kms Over 3-6kms Over 6-9kms Over 9 kms 3. Distance to Trading Center 0-1 km Over 1-3kms Over 3-6kms Over 6-9kms Over 9 kms 5% 0% 2% 4% 6% 0% 2% 4% 6% 8% 0% 3% 6% 9%
Section 19. Exemptions. The following are exempted from payment of the basic real property tax and the SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; (b) Charitable Institutions, churches, and parsonages or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real properties owned by duly registered cooperatives as provided for under Republic Act No. 6938; and (e) Machinery and equipment used for pollution control and environmental protection. All the properties mentioned in this Section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. Section 20. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund shall be due and payable on the first (1st) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments, the first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31.Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled, tax payments may be credited for the current period. Section 21. Tax Discount for Advanced and Prompt Payment. If both the basic real property tax and additional SEF tax are paid in full on or before March 31 and each end of quarter in accordance with the schedule under Section 20 of this code, the taxpayer shall be entitled to a ten percent (10%) discount. Provided, however, that if both the basic and SEF taxes for the succeeding year are paid in advance on or before June 30 of the current year, the taxpayer is entitled to twenty percent (20%) discount. Provided further, that such discounts shall only be granted to properties without any delinquency.
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Section 22. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws shall be the responsibility of the City Treasurer. The proceeds of the basic real property tax, including interest thereon, the proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of this Article, shall be distributed as follows: (a) City Share-Seventy percent (70%) to the general fund of the City of Panabo; and (b) Barangay share Thirty percent (30%) which shall be distributed among the component Barangays of the city in the following manner: The share of the Barangay shall be released directly to the Barangay Treasurer within five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall accrue entirely and shall be automatically released to the Local School Board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development. Section 23. Appraisal of Real Property. All properties, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the City in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment for real property pursuant to the provisions of the Local Government Code of 1991. Section 24. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements, within the City of Panabo, or their duly authorized representative, to prepare, or cause to be prepared and file with the City Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the City Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th). For this purpose, the City Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing the safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to an administrative fine of Two Thousand Five Hundred Pesos (Php2,500.00) to be collected by the City Treasurer, provided that an imprisonment of not more than one (1) month shall be imposed through the courts in case of willful neglect to comply with this provision. Section 25. Duty of Person Acquiring Real Property or Making Improvement thereon. (a) It shall be the duty of any person or his authorized representative, acquiring at any time real property situated in the City or making any improvement of real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier. (b) In the case of houses, buildings, or other improvement acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: (1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; (2) the date of completion of occupancy of the newly constructed building, house, or improvement whichever comes earlier; and (3) the date of completion or occupancy of any expansion, renovation, or additional structures or improvement made upon any existing building, house, or other real property, whichever comes earlier. (c) In the case of machinery, the sixty-day period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the City Assessor. For this purpose, the City Assessor may secure certification of the building official or engineer. (d) Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to an administrative fine of Two Thousand Five Hundred Pesos
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(Php2,500.00) to be collected by the City Treasurer. An imprisonment of not more than one (1) month shall be imposed through the courts in case of willful neglect to comply with this provision. Section 26. Proof of Exemption of Real Property from Taxation. Every person, by or for whom real property is declared, who shall claim tax exemption for such property under this Article, shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, bylaws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. Section 27. Notification of Transfer to Real Property Ownership. (a) Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. (b) In addition to the notice of transfer, the previous property owners shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same is cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Sections 21 and 22 of this Code. (c) Property owners or administrators or any person having legal interest therein who fail to comply with this provision shall be subject to an administrative fine of One Thousand Pesos (Php1,000.00) to be collected by the City Treasurer, provided that on top of the administrative fine, an imprisonment of not more than one (1) month shall be imposed through the courts in case of willful neglect to comply with this provision. Section 28. Duty of Register of Deeds to Furnish City Assessor of Real Property Listed in Registry. (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Register of Deeds shall prepare and submit to the City Assessor, within six (6) months from the date of effectivity of the Local Government Code (January 1, 1992) and every year thereafter, an abstract of the registry, which shall include brief but sufficient descriptions of real properties entered therein, the present owners, and the dates of the most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the documents. (c) The Register of Deeds and Notary Public shall furnish the City Assessor with copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by or acknowledged before them, within thirty (30) days from the date of registration or acknowledgement. Section 29. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the City Assessor. (a) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the City Assessor. (b) Any official referred to in paragraph (a) hereof shall likewise furnish the City Assessor with copies of the building floor plans and/or certificate of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the machinery as per rules and guidelines issued by the Department of Finance (DOF). Section 30. General Revision of Assessments and Property Classification. (a) The City Assessor shall undertake a general revision of real property assessment and once every three (3) years thereafter. (b) The general revision of assessments and property classification shall commence upon the enactment of an ordinance by the Sangguniang Panglungsod. Section 31. Valuation of Real Property. In case where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and
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assessment; or (c) a request is made by the person in whose name the property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Article, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon: Provided, however, that the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. Section 32. Date of Effectivity of Assessment or Reassessment. All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year: Provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause occurred, and shall take effect at the beginning of the quarter following the reassessment. Section 33. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no cases for more than ten (10) years prior to the date of initial assessment: Provided, however, That such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates enforced during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes, shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. Section 34. Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment is increased or decreased, the City Assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. Section 35. Miscellaneous Provision schedule of assessment as herein provided: 1. This section shall cover all properties not included in the
As far as property is applicable, this Schedule of market values shall be controlling but where the property to be assessed is of a kind not classified in the Schedule for which a value is not therein fixed, it shall be appraised at its current and fair market value independent of this schedule. a. b. c. d. e. 50% of current and fair market value in the case of commercial and industrial, 40% in the case of agricultural land 20% in the case of residential land and timber land 15% for lands and improvements on special classes of properties used for cultural, scientific and hospitals 10% for local water districts and government-owned or controlled corporations engaged in the supply and distribution of water or generation and transmission of electric power.
2.
All fruit bearing trees and perennial plants which are productive are subject to taxation, although they are not principal product of such parcel of tract of land, but are planted for commercial purposes, otherwise, these are listed for record purposes and exempt from taxation. Fruit bearing trees and perennial plants which have not reached the stage of production are to be listed and are to be considered as non-utilizable improvements, and as such exempt from taxation. All types of building and other structures such as fence, solar dryers shall be assessed or reassessed independently of lands, at the current graduated level of assessment for such properties; except for special classes of properties used for cultural, scientific hospital, etc. whose assessment level are fixed in RA. 7160. Machineries shall be assessed on the basis of their original cost or current reproduction cost less depreciation applying the level of assessment whether used as agricultural, residential and commercial or industrial purposes. As a general rule, 100% base value per square meter for urban land shall be applied to all lands within the 1st trip of 30 meters on commercial and residential lands fronting streets or roads. The portion of the urban lots beyond 30 meters depth shall be assigned the base value of the next lower class commercial or residential lands, as the case maybe.
3.
4.
5.
6.
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7.
Floor low and sunken are the urban land, a reduction from the base value per square meter maybe allowed due to cost of filling and compaction to bring the same at par with adjoining lot, provided, however, that such reduction will, in no case exceed 30% of the base value thereof. Corner influence of 10% of the value shall be added to the valuation of residential lots, 20% on the commercial lots located at the corner of two streets or roads. Vacant or idle lands located in purely commercial area, the same shall be classified as commercial, mixed residential-commercial area and shall be classified according to the class which is more predominant.
8.
9.
10. Flower lands, such as the cultivation of various orchids, anthurium, rose and other variety intended for commercial purposes shall be classified as commercial, including improvements, installed and/or constructed thereon, i.e. cemented pavements/pathways and sprinkle facilities. 11. Banana Local Plants; 1st Class: 2nd Class: 3rd Class: 12. Orchard Land; 1st Class: 2nd Class: 3rd Class:
Lakatan La Tondan/Senorita Cardava
Exotic fruits like Durian, Mango and Pomelo Lanzones, Mangosteen and Rambutan Calamansi and other fruits
13. Depreciation schedule for all types of buildings Physical Depreciation (Wear and Tear) straight line method Formula: Estimated Economic Life of the Building Age of the Building Economic Life
Section 36. Notice of Times for Collection of Taxes. The City Treasurer shall, on or before the thirtyfirst (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. Section 37. Payment under Protest. (a) No protest shall be entertained unless the taxpayer first pays the tax in full. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. (b) The tax or a portion thereof paid under protest shall be held in trust by the City Treasurer. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of tax protested shall be applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. Section 38. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this Chapter, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal.
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Section 39. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied under this Chapter, the City may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. Section 40. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses is collected. Section 41. Collection of Real Property Tax through the Courts. The City government may enforce the collection of basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in this Code. (a) The City Treasurer shall furnish the City Attorney a certified statement of delinquency that, within fifteen (15) days after receipt, shall assist the City Treasurer in filing the civil action in the name of the City in the court of competent jurisdiction. The civil action shall be filed within the period prescribed under this Code. (b) In both cases, that is, where the claim is either cognizable by an inferior court or by the regional trial court, the City Treasurer shall furnish the City Attorney the exact address of the defendant where he may be served with summons. Section 42. Action Assailing Validity of Tax Sale. No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with the interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale, if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities nor informalities in the proceedings unless the substantive rights of the delinquent owner of the real property of the person having legal interest therein have been impaired. Section 43. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may by motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. Section 44. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. Section 45. Interest on Unpaid Real Property Tax. Failure to pay real property tax or any other tax levied under this article upon the expiration of the periods as provided in Section 20, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. But in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. Section 46. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under assess any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than One Thousand Pesos (P1,000.00) or not more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine at the discretion of the court. The same penalty shall be imposed upon officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any officer required in this Article to perform acts relating to the administration of the real property tax to assist the City Assessor or City Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six months or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. Section 47. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five
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Hundred pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine at the discretion of the court. Section 48. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Code and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month or more than six (6) months, or a fine of not less One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine at the discretion of the court.
ARTICLE 4. Organization, Powers, Duties, and Functions of the City Board of Assessment Appeals. Section 49. Organization, Powers, Duties, and Functions of the City Board of Assessment Appeals. (a) The City Board of Assessment Appeals shall be composed of the Register of Deeds of the Provincial or City, as Chairman, the Prosecutor designated or assigned to the City and the City Engineer as members, who shall serve as such in an ex officio capacity without additional compensation. (b) The Chairman of the Board shall have the power to designate any employee of the City to serve as secretary to the Board also without additional compensation. (c) The Chairman and members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of office in the manner herein set forth: I, ____________ after having been appointed to the position of ___________, in the City of Panabo and now assuming my position as ___________ of the City Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the City Assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasions. So help me God. Signature Subscribed and sworn to before me on this _______________ Philippines. _____ day of _____ A.D. ________ at
________________________________ Signature of Officer Administering Oath Section 50. Meeting and Expenses of the City Board of Assessment Appeals. (a) The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. (b) All expenses of the Board shall be charged against the General Fund of the City and the Sangguniang Panlungsod shall appropriate the necessary funds to enable the Board to operate effectively. Section 51. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. Section 52. Action by the City Board of Assessment Appeals. (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issued subpoena and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings.
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(c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the Board. In case the City Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the City Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory. Section 53. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessment of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. Section 54. City Assessor to Furnish City Treasurer with Assessment Roll. On or before the thirtyfirst (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer.
ARTICLE 5. Tax on Transfer of Real Property Ownership Section 55. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of 50% of 1% of the total consideration involved in the transfer of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. Section 56. Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the City Treasurer within sixty (60) days from the date of the execution of the deed or from the date of sale. Section 57. Administrative Provisions. (a) The Register of Deeds of the City shall before registering any deed, require the presentation of the evidence of payment of tax. The City Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. (b) Notaries public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. Section 58. Exemptions. The following transactions shall be exempt from payment of tax: (a) Sale, transfer or other dispositions of real property pursuant to R.A. 6657 otherwise known as the Comprehensive Agrarian Reform Law. (b) Donation of real property to the City Government or its Barangay. (c) Sale, transfer or other dispositions pursuant to R.A. 7279 otherwise known as the Urban Development & Housing Act of 1992.
ARTICLE 6. Tax on Idle Lands Section 59. Idle Lands, Coverage. For Purposes of real property taxation, idle lands, shall include the following: a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in a City or Municipality, more than one thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax; Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, shall be subject to the additional tax payable by the subdivision owner or operator.
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Section 60. Imposition of Tax. There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. Section 61. Exemptions. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, or utilizing the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this Section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed. Section 62. Collection and Accrual of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue entirely to the City. Section 63. Listing of Idle Lands by the City Assessor. The City Assessor shall make and keep an updated record of all idle lands located within the City. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax. Section 64. Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Section 18 shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall, the total interest on the unpaid tax or portion thereof exceeds thirty-six (36) months.
ARTICLE 7. Compromise Agreement on Real Property Tax Section 65. Coverage - This article shall apply to Real Properties located within the City of Panabo Province of Davao Del Norte, as follows: (a) Real Properties covered are the following: 1. 2. Those which are undeclared, and subject to back taxes; Those which are declared and the real property tax thereon has not been paid from the start of the year of delinquency up to effectivity of this Code.
(b) Real Properties not covered are real properties subject of pending cases in court for real property tax delinquencies. Section 66. Authority to Compromise - The Sangguniang Panlungsod may authorize the City Mayor upon the recommendation of the City Treasurer to enter into a compromise agreement with a delinquent real property taxpayer or authorized representative over payment of real property taxes (Basic and SEF) including the penalties and other surcharges in the manner herein provided. Section 67. Who May Avail All delinquent real property taxpayers may apply. A taxpayer or authorized representative who desires to avail the benefits of this Code shall signify his/ her intention by applying before the City Treasurers Office using the prescribed form to be prepared by the City Treasurer. All applications shall be approved by the City Treasurer, who shall submit to the Sangguniang Panlungsod the names of the delinquent taxpayers, amount of delinquencies and the location of the subject real properties for the needed authority to enter into a compromise agreement. Section 68. Taxes Subject of Installment All delinquent real property taxes, basic and Special Education Fund (SEF) including penalties and surcharges due before the effectivity of this Code maybe paid on installment without any further penalties provided that at least twenty percent (20%) of the total delinquency shall be paid on the date of the signing the Compromise Agreement, the subject of which, is the balance after deducting the required twenty percent (20%) payment. The paying period will be from six (6) months to two (2) years from the date of the execution of the Compromise Agreement and shall be in accordance with the schedule of payment as stated thereat. However, in case of death of taxpayer, his heirs maybe granted extension of the paying period not to exceed six (6) months from the last installment period indicated in the compromise agreement. Section 69. Ceiling for Installments. The following ceiling shall be followed in the availment of the installment payments: Tax Delinquencies Installment Period
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(Amount (Basic & SEF)) (a) Less than and up to P5,000.00 (b) P5,001.00 P25,000.00 (c) P25,001.00 and above 6 months or 2 quarters 1 year or 4 quarters 2 years or 8 quarters
However, where a taxpayer or authorized representative regardless of the tax delinquency opts to reduce the installment period, his payment will be adjusted accordingly. The City Treasurer may designate the Revenue Collection Officers to process the taxpayers application for compromise agreement. Section 70. Remedy for the Collection of Real Property Tax Before availing of other administrative remedies (distraint on personal property and levy on real properties) and judicial action for collection of real property taxes, the City Government shall give to delinquent taxpayers the opportunity to pay on installments, the terms and conditions of which are embodied in a compromise agreement, within one (1) year from the effectivity of this Code. Failure to avail of the opportunity shall entitle the City to avail of administrative and/or civil remedies. Section 71. Application of Payment - Delinquent taxpayers or authorized representatives who want to avail of the benefits herein provided shall enter into a Compromise Agreement with the City Mayor. It should be understood however, payment of their current year taxes must adhere strictly to the provisions of Sections 246, 247, 249, and 250 of the Republic Act No. 7160, otherwise known as the Local Government Code of 1991. Section 72. Payment - Real property taxes shall be paid at the Office of the City Treasurer in accordance with the schedule of payments provided in the compromise agreement. Section 73. Guidelines for Compromise Agreement. The following rules shall apply: (a) Compromise Agreement shall extend to all delinquent real property taxes from the start of the delinquencies for Basic Tax and SEF Tax except for real properties under litigation due to tax delinquencies. (b) The City Treasurer and/or staff carefully verifies and computes all realty tax delinquencies and apply the corresponding penalties. The penalties shall be up to the month the application for compromise agreement is signed. The statement of total tax due shall be prepared by the City Treasurers Office in five (5) copies, to be distributed to: a) Taxpayer b) City Treasurers Office; c) Provincial Treasurers Office; d) Sangguniang Panlungsod; e) Legal Office. (c)The taxpayer who desires to avail the Compromise Agreement shall signify his/her intention by first applying before the City Treasurers Office using the prescribed form in five (5) copies to be distributed to: a.) Taxpayer b.) CTO File c.) PTO File d.) SP e.) City Legal Officer. The application shall be approved by the City Treasurer after the Statement of tax due is verified correct. (d) Application form and Compromise Agreement shall be processed together. (e) One property, One Application, one Compromise Agreement. (f) The due date shall be the last installment period. (g) If a taxpayer fails to comply the installment payment prescribed in the contract schedule after the installment period or due date has lapsed, the total unpaid balance will be computed plus the interest of 2% per month from that date/month it has lapsed shall be applied. (h) Any taxpayer who fails to comply the compromise agreement cannot get any tax clearance unless he fully pays his tax delinquency. Section 74. Compromise Agreement, Its Terms and Conditions - The installment shall be paid in the manner as stated in the Compromise Agreement, to wit:
COMPROMISE AGREEMENT KNOW ALL MEN BY THESE PRESENTS: This AGREEMENT is made and entered into in the City of Panabo, Province of Davao del Norte, Philippines, this _________ day of ________________________ , by and between the CITY GOVERNMENT OF PANABO, PROVINCE OF DAVAO DEL NORTE, a Local Government Unit with office address at Brgy. JP Laurel, Panabo City, herein represented by the City Mayor, ________________, hereinafter referred to as the LGU; and _________________________________________, Filipino; of legal age, single/married and a resident of ________________________________, hereinafter referred to as the TAXPAYER.
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WITNESSETH: That the Taxpayer is the declared owner of a certain Real Property who is delinquent in the payment of his/her corresponding real property tax obligation. The subject is located in Barangay __________________________, City of Panabo, Province of Davao del Norte which is more particularly described in the Notice of Real Property Tax Delinquency with cutoff date on _________________________, duly received by the aforesaid owner/ authorized representative on ___________________________; That the Taxpayer has been duly notified and hereby acknowledged that the aforedescribed Real Property incurred a total real property tax delinquency amounting to _____________________________________________________ (P__________________) covering the period ______________________ , ______ up to ________________________; That the Taxpayer voluntarily applied to avail the Compromise Agreement under the City Tax Ordinance No. ________________ to settle his/her Real Property Tax Delinquency by paying a down payment of not les than Twenty (20) percent of the total tax due upon signing this agreement as initial payment and the balance shall be paid in monthly/quarterly payment commencing on ________________________ until ______________________ (but not beyond Two (2) years from date hereof), without the necessity of demand in the following manner or amortizations:
TERM 1st Ins tallment 2nd Installment 3rd Ins tallment 4th Installment 5th Installment 6th Installment 7th Installment 8th Installment 9th Installment 10th Installment 11th Installment 12th Installment DUE DATE AMOUNT TERM 13th Installment 14th Installment 15th Installment 16th Installment 17th Installment 18th Installment 19th Installment 20th Installment 21st Installment 22nd Installment 23rd Installment 24th Installment DUE DATE AMOUNT
That the above scheduled amortizations cover only to the delinquent real property tax due/obligations of the taxpayer. In addition thereof, the Taxpayer further agrees to pay his current and succeeding real property tax obligations in accordance with the regular payment schedules as provided for under our existing laws; That as long as the taxpayer is updated in paying his delinquent real property tax obligation in accordance with the above scheduled amortizations, his/her updated payment of the corresponding current and succeeding real property taxes will not be imposed of any penalties and discounts; That in case the Taxpayer defaults in the payment of at least two (2) amortizations, the concerned local government unit shall proceed to collect the delinquencies through distraint on personal property, levy on real property or judicial action as provided for in Sections 174, 175, 176 and 183 of the Local Government Code of 1991. However, in case of death of the delinquent taxpayer, extension for the settlement of delinquent taxes may be granted to the heirs but paying period not to exceed six (6) months. Due date is reckoned at the last installment period indicated in the Compromise Agreement. That this agreement shall extend and binding upon the parties thereto, their administrators, executors and assigns. IN WITNESS HEREOF, we have hereunto set our hands and affixed our signature this __________ day of _________________ , at City of Panabo, Davao del Norte, Philippines.
CITY GOVERNMENT OF PANABO
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By: _____________________ City Mayor ____________________________ Taxpayer
SIGNED IN THE PRESENCE OF: __________________________ & _________________________ Witness Witness
ACKNOWLEDGEMENT Republic of the Philippines) Province of Davao del Norte) S.S. CITY OF PANABO ..) X ..X Before me, this _______ day of _____________________ , ____________ in the City of Panabo, Province of Davao del Norte personally appeared: __________________________ in his/her capacity as City Treasurer of the City of Panabo, Province of Davao del Norte, with Community Tax Certificate No. _______________ , issued on _______________________ at City of Panabo, Davao del Norte; __________________________ with Community Tax Certificate No. _____________ issued on _____________________ at Panabo City, Davao del Norte, known to me to be the same persons who executed the foregoing instrument, and they acknowledged to me that the same is their free and voluntary act and deed as well as the principal he/she/they represented. This instrument refers to a Compromise Agreement and consist of ___________ (________) pages including the page on which this acknowledgement is written, all signed by the parties and their two (2) instrument witnesses.
Witness my hand and seal on the place and date above-written. Doc. No. _______; Page No. _______; Book No. _______; Series of _______.
Section 75. Application Forms - The application shall be in the following form:
APPLICATION FOR AVAILMENT OF COMPROMISE AGREEMENT ON THE PAYMENT OF REAL PROPERTY TAX
________________ Date _______________________ City Treasurer Panabo City
Sir/Madam: I hereby apply for a Compromise Agreement on the payment of Real Property Tax. I agree to the following conditions, viz:
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(a) To pay at least 20% of the Total Delinquency upon signing of the Compromise Agreement; (b) To pay under installment basis the unpaid balance of delinquency for a period of _____________________ without any further penalties within the period. In the event that I fail to pay the taxes due as computed by the City Treasurers Office collector under the installment basis, the total balance of the delinquent real property tax, as well as the entire amount of the penalties shall become automatically due and shall be subject to collection and legal action in accordance with existing laws and regulations.
Declared Owner: __________________________ Location of Property: _______________________ Lot Area: ________________________________ Lot No.: _________________________________ Latest Tax Declaration No.: __________________ Assessed Value: ___________________________ Years of Delinquency: ______________________ Total Tax Due: ____________________________
Basic 20% First Payment
SEF
TOT AL
O.R. No.
Date
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Date of Signing of Compromise Agreement: _________________ Due Date: ________________ __________________________ Signature of Declared Owner or Authorized Representative Approved by: ___________________________ City Treasurer
Chapter III BUSINESS AND CITY TAXES ARTICLE 8. Business Tax Section 76. Definitions. When used in this Article: (a) Advertising agency is a business entity which includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or media, whether in pictorial or reading forms. (b) Agricultural products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt, all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase whether in their original form or not refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market. Agricultural products as defined include those that have undergone not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or "Styrofoam" or other packaging materials intended to process and prepare the products for the market. The term by-product shall mean those materials which in the cultivation or processing of an article remain over, and which are still of value and marketable like copra cake or molasses from sugar cane.
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(c) Amusement places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the shows or performances. They also include those places where one seeks admission to entertain himself by direct participation. (d) Banks and other financial institutions include banks, offshore banking, non-bank financial intermediaries, lending investors, finance and investment companies, investment houses, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange including pre-need companies, as defined under applicable laws, or rules and regulations. (e) Bar includes any place where intoxicating and fermented liquors or malt are sold, even without food, where services hired hostesses and/or waitresses are employed; and where customers may dance to music not rendered by a regular dance orchestra or musicians hired for the purposes; otherwise, the place shall be classified as a dance hall or night or day club. A cocktail lounge or beer garden is considered a bar even if there are no hostesses or waitresses to entertain customers. (f) Bicycle is a two-wheel vehicle, one in front of the other without motor. (g) Boarding house includes any house where boarders are accepted for compensation by the week or by the month or where meals are served to boarders only. A pension inn (or pension house) shall be considered a boarding house unless, by the nature of its services and facilities, it falls under another classification. (h) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others, but does not include manufacturers of tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production does not exceed two hundred (200) gauge liters. (i) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before, or after the dancing, and where professional hostesses or dancers are employed. (j) Call Center telecommunication business dealing with customers' phone calls: a place that handles high-volume incoming telephone calls on behalf of a large organization; A functional area within an organization or an outsourced, separate facility that exists solely to answer inbound or place outbound telephone calls. Usually refers to a sophisticated voice operations center that provides a full range of high-volume, inbound or outbound call-handling service, including customer support operator service, directory assistance, multilingual customer support, credit service, card service, inbound and outbound telemarketing interactive voice response and web-based services. (k) Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government board or bar examination, such as professional actors and actresses, hostess, masseurs, commercial stewards and stewardess, etc. (l) Capital investment is the capital which a person puts in any undertaking, or which he contributes to the common stock of a partnership, corporation or any other juridical entity or association. (m) Carenderia refers to any public eating place where food already cooked are served at a price. (n) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. (o) Collecting agency includes any person, other than a practicing attorney-at-law, engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying therefore. (p) Commercial broker includes all persons other than importers, manufacturers, producers or bonafide employees, who for compensation or profit, sell or bring about sales or purchases or merchandise for other persons; bring proposed buyers and sellers together or negotiate freights or other business for owners of vessels or other means of transportation for shippers, consignees of freight carried by vessels or other means of transportation. The term includes commission merchants. (q) Contractor includes persons, natural or juridical, not subject to professional tax whose activity consists essentially of the sale of all kinds of services for a fee regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Article, the term contractor shall include general engineering, general building and specially contractors as defined under applicable laws; filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of computer services/rental; proprietors or operators or dockyards; persons engaged in the installation of water system, and gas or electric
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light, heat, or power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planting or surfacing and recutting of lumber, sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of establishments or lots for parking purposes; proprietors or operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors. (r)Dealer means one whose business is to buy and sell merchandise, goods, and chattels as merchant. He stands immediately between the producer or manufacturer and consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (s)Dealer in securities includes all persons who for their own account are engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities. It shall also include pre-need companies or those engaged in the sale of educational plans, health care plans, memorial plans, etc. (t)Distributor refers to a person or a firm, especially a wholesaler, who distributes merchandise to retailers, usually within a specified geographic area, who is also involved in the delivery of goods from the producers to the consumers, including such items as sales methods. (u) Exhibit and Event Organizer refer to any person, company, or entity who shall be responsible in organizing, arranging, sponsoring and in taking control and acting for any and all organizations, exhibits or institutions, including the officers, agents and/or employees thereof, on all aspects of the management of an exhibit or event. (v) Exporter means any person who is engaged in the business of exporting articles or goods of any kind from the Philippines for sale or consumption abroad. (w) General Building Contractor refers to a person whose principal contracting business is in connection with any structure built, being built, or to be built, for the support, shelter and enclosure of persons, animals, chattels or movable property of any kind, requiring in its construction the use of more than two unrelated building trades or crafts, or to do or supervise the whole or any part thereof. Such structure includes sewers and sewerage disposal plants and systems, parks, playgrounds, and other recreational works, refineries, chemical plants and similar industrial plants requiring specialized engineering knowledge and skill, powerhouses, power plants and other utility plants and installation, mines and metallurgical plants, cement and concrete works in connection with the above mentioned fixed works. A person who merely furnishes materials or supplies without fabricating them into or consuming them in the performance of the work of the general building contractor does not necessarily fall within this definition. (x) General Engineering Contractor is a person whose principal contracting business is in connection with fixed works requiring specialized engineering, knowledge and skill, including the following divisions or subjects: irrigation, drainage, water power, water supply, flood control, inland waterways, harbors, docks and wharves, shipyards and ports, dams hydroelectric projects, levees, river control and reclamation works, railroads, highways, streets and roads, tunnels, airports and airways, waste reduction plants, bridges, overpasses, underpasses and other similar works, pipelines and other systems for the transmission of petroleum and other liquid or gaseous substances, land-leveling and earth-moving projects, excavating, grading, trenching, paving and surfacing works. (y) Hotel includes any house or buildings or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. Hotels shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guests therein. (z) Importer means any person who brings articles, good wares or merchandise of any kind of class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof.
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(aa) Joint Venture is a legal organization that takes the form of a short term partnership in which the person jointly undertakes a transaction for mutual profit. Generally each person contributes assets and share risks. Like a partnership joint ventures can involve any type of business transaction and the "persons" involved can be individuals, group of individuals, companies, or corporations. (bb) Lodging house includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients for compensation. (cc) Manufacturer includes every person who, for the purpose of sale or distribution to others and not for his own use or consumption, by physical or chemical process: (1) alters the exterior texture of form, or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any use of industry; or (3) combines any raw material or manufactured or partially manufactured product with other materials or products of the same or different kind in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such material, or manufactured or partially manufactured product in its original condition could not have been put. (dd) Marginal Farmer or Fisherman refers to individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family, and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. (ee) Motor vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinklers, lawnmowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads vehicles which run only on rails or tracks, and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. (ff) Night or day club includes any place frequented at nighttime or daytime, as the case may be, where patrons are served food or drinks and are allowed to dance with their partners or with professional hostesses furnished by the management. (gg) Occupation means one's regular business or employment or an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation. (hh) Partnership is a business entity in which two or more individuals carry on a continuing business for profit as co-owners legally. (ii) Pedaled Tricycle otherwise known as trisikad is a vehicle having three (3) wheels and operated by means of a pedal to include bicycle with side car. (jj) Peddler is a person who, either for him or for commission, travels from place to place within the city and sells his goods or offers to sell or deliver the same. (kk) Privately-owned public market means those market establishments including shopping centers funded and operated by private persons, natural or juridical, under government permit. (ll) Profession means a calling which requires the passing of an appropriate government board or bar examinations, such as practice of law, medicine, public accountant, engineering, etc. (mm) Public market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks and the like. (nn) Real estate brokers include any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise or receiving compensation, (1) sells, or offers for sale, buys or offers to buy, lists or solicits for prospective purchasers, or negotiates the purchase, sale or exchange of real estate or interests therein; (2) or negotiates loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase or exchange of a lease, or rents or places for rent or collects rent from real estate or improvements thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcels of real estate at a stated salary or commission, or otherwise to sell such real estate or any part thereof in lots or parcels. Real estate salesman means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One act of a character embraced within the above definition shall constitute the person performing or attempting to perform the same real estate broker. The foregoing definitions do not include a person who shall directly perform any acts aforesaid reference to his own property, where such acts are performed in the regular course of or as an incident to the
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management of such property; nor shall they apply to persons acting pursuant to a duly executed power-ofattorney from the owner authorizing final consumption by performance of a contract conveying a real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency or in any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. (oo) Real estate dealer includes any person engaged in the business of buying, selling or exchanging real properties on his own account as a principal and holding himself out as a full or part time dealer in real estate. (pp) Real Estate Developer refers to any person engaged in the business of developing real properties into subdivisions, or building houses on subdivided lots, or constructing, improving and rehabilitating residential or commercial units, townhouses and other similar units for his own account and offering them for sales or lease. (qq) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any person other than by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying. (rr) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers. (ss) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold. (tt) Sari-Sari Store refers to small retail stores conducted or operated within the residences or homes to cater to a small group of customers. (uu) Shopping center means a building, establishment or a place or parts thereof, leased to at least ten (10) different persons to be used principally by them separately for selling any article, of commerce of whatever kind or nature. (vv) Specialty contractor/Subcontractor is a person whose operations pertain to the performance of construction work requiring special skill and whose principal contracting business involves the use of specialized building trades or crafts. (ww) Tiangge or "Privilege Store" refers to a store or outlet which does not have a fix location and normally are set up in places like shopping malls, hospitals, office buildings, hotels, villages or subdivisions, churches, parks, sidewalks, streets and other public places, for the purposes of selling a variety of goods/services for a short duration of time or on special events. (xx) Telecommunications The breakthrough in science and technology in the industry of long distance communications whereby electromagnetic impulses and signals are transmitted and received through air and sound waves, fiber optics, radio frequencies, i.e., radio, radar, sonar, televisions, telegraphy, telephony, etc. (yy) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water. (zz) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end-user regardless of the quantity of the transaction. Section 77. Imposition of Tax. There is hereby levied an annual tax on the following businesses at rates prescribed therefore: (a) On Manufacturers, producers, assemblers, re-packers, processors of any article of commerce of whatever kind or nature, and brewers, distillers, rectifiers and compounder of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the schedule shown hereunder. With domestic gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum Amount of Gross Sales/Receipts For the Preceding Year Less than 10,000.00 10,000.00 or more but less than 15,000.00 15,000.00 or more but less than 20,000.00 20,000.00 or more but less than 30,000.00 198.00 264.00 362.40 528.00
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30,000.00 or more but less than 40,000.00 792.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,584.00 75,000.00 or more but less than 100,000.00 1,980.00 100,000.00 or more but less than 150,000.00 2,640.00 150,000.00 or more but less than 200,000.00 3,300.00 200,000.00 or more but less than 300,000.00 4,620.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,600.00 750,000.00 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 16,500.00 2,000,000.00 or more but less than 3,000,000.00 19,800.00 3,000,000.00 or more but less than 4,000,000.00 23,760.00 4,000,000.00 or more but less than 5,000,000.00 27,720.00 5,000,000.00 or more but less than 6,500,000.00 29,250.00 In excess of 6,500,000.00 At a rate of forty (40%) percent of one (1%) percent (b) On Wholesalers, distributors, importers, or dealers of any article of commerce of whatever kind or nature in accordance with the schedule shown hereunder. With domestic gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax per Annum With gross sales or receipts for the preceding Calendar year in the amount of: Less than P 1,000.00 21.60 1,000.00 or more but less than 2,000.00 39.60 2,000.00 or more but less than 3,000.00 60.00 3,000.00 or more but less than 4,000.00 86.40 4,000.00 or more but less than 5,000.00 120.00 5,000.00 or more but less than 6,000.00 145.20 6,000.00 or more but less than 7,000.00 171.60 7,000.00 or more but less than 8,000.00 198.00 8,000.00 or more but less than 10,000.00 224.40 10,000.00 or more but less than 15,000.00 264.00 15,000.00 or more but less than 20,000.00 330.00 20,000.00 or more but less than 30,000.00 396.00 30,000.00 or more but less than 40,000.00 528.00 40,000.00 or more but less than 50,000.00 792.00 50,000.00 or more but less than 75,000.00 1,188.00 75,000.00 or more but less than 100,000.00 1,584.00 100,000.00 or more but less than 150,000.00 2,244.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 300,000.00 3,960.00 300,000.00 or more but less than 500,000.00 5,280.00 500,000.00 or more but less than 750,000.00 7,920.00 750,000.00 or more but less than 1,000,000.00 10,560.00 1,000,000.00 or more but less than 2,000,000.00 12,000.00 2,000,000.00 or more..at a rate of Fifty-Three percent (53%) of one percent (1%) (c) On Exporter, shall be taxed at one-half (1/2) either under subsection (a), (b) or (e), depending on how the business is conducted or operated as provided in this Code. The term exporter shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. For this purpose, the amount of domestic sales of exporters shall be excluded and declared separately from the total sales and the remaining sales shall be subject to the rate of one-half (1/2) of the rates prescribed under sub-sections (a), (b) and (e) respectively. (d) On exporters, manufacturers, millers, producers, wholesalers, distributors, dealers, or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections (a), (b) and (e), respectively, of this section: (1) (2) Rice and corn; Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine and fresh water products, whether in their original state or not;
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(3) (4) (5) (6) (7) (8)
Cooking oil and cooking gas; Laundry soap, detergents, and medicine; Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; Poultry feeds and other animal feeds; School supplies; and Cement
(e) On retailers, shall be taxed at the following rates: With gross sales or receipts for the preceding calendar: Rate of Tax Year in the Amount of: Per Annum
Less than P400,000.00 .. 2.15% P400,000 8,600.00 In excess of P400,000.00 8,600.00 +1.5% of the amount in excess of P400,000.00 Provided, however, that the barangay shall have the exclusive power to impose tax on retailer for fixed business establishments with gross sales or receipts of the preceding calendar year of fifty thousand pesos (Php50,000.00) or less at the rate not exceeding one percent (1%) on such gross sales or receipts. (f) On Contractors and other independent contractors defined in Sec. 77 (q) of Chapter III of this Code; and on owners or operators of business establishments rendering or offering services such as; advertising agencies; rental of space of signs, signboards, billboard or advertisements; animal hospitals; assaying laboratories; belt and buckle shops; blacksmith shops; bookbinders; booking offices for film exchange; booking offices for transportation on commission basis; breeding of game cocks and other sporting animals belonging to others; business management services; collecting agencies; escort services; feasibility studies, consultancy services; garages; garbage disposal contractors; gold and silversmith shops; inspection services for incoming and outgoing cargoes; interior decorating services; janitorial services; job placements or recruitment agencies; landscaping contractors; lathe machine shops; management consultants not subject to professional tax; medical and dental laboratories; mercantile agencies; messengerial services; operators of shoe shine stands; painting shops; perma press establishments; rent-a-plant services; polo players; school for and/or horse-back riding academy; real estate appraisers; real estate brokerages; photostatic; white/blue printing, photocopying, typing and mimeographing services; car rental, rental of heavy equipment, rental of bicycles and/or tricycles; furniture, shoes, watches, household appliances, boats, typewriters, etc; roasting of pigs, fowls, etc; shipping agencies; shipyard for repairing ships for others; shops for hearing animals; silkscreen or T-shirt printing shops; stables; travel agencies; vaciador shops; veterinary clinics; video rentals and/or coverage services; dancing schools/speed reading/EDP; nursery, vocational and other schools not regulated by the Department of Education (DepEd), day care centers; etc. With gross sales or receipts for the preceding calendar year in the amount of: Gross Sales/Receipts for the Preceding Year Less than 5,000.00 5,000.00 or more but less than 10,000.00 10,000.00 or more but less than 15,000.00 15,000.00 or more but less than 20,000.00 20,000.00 or more but less than 30,000.00 30,000.00 or more but less than 40,000.00 40,000.00 or more but less than 50,000.00 50,000.00 or more but less than 75,000.00 75,000.00 or more but less than 100,000.00 100,000.00 or more but less than 150,000.00 150,000.00 or more but less than 200,000.00 200,000.00 or more but less than 250,000.00 250,000.00 or more but less than 300,000.00 300,000.00 or more but less than 400,000.00 400,000.00 or more but less than 500,000.00 500,000.00 or more but less than 750,000.00 750,000.00 or more but less than 1,000,000.00 1,000,000.00 or more but less than 2,000,000.00 In excess of 2,000,000.00 Amount of Tax per Annum 33.00 73.92 125.40 198.00 330.00 462.00 660.00 1,056.00 1,584.00 2,376.00 3,168.00 4,356.00 5,544.00 7,392.00 9,900.00 11,100.00 12,300.00 13,800.00 at a rate of Fifty-three percent (53%) of one percent (1%)
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For purposes of this Section, all general engineering, general building, and specialty contractors with principal offices located outside the City but with multi-year projects in the City, shall secure the required business permit and shall be subject to pay the taxes, fees and charges based on the total contract price payable in annual or quarterly installments within the project term. Should a contractor (applicable only to general engineering and general building contractor) undertake to furnish the materials in the construction work, only the cost of such materials shall be deducted from his gross receipts for the purpose of determining the tax due. Upon completion of the project, the taxes shall be recomputed on the basis of the gross sales/receipts for the preceding calendar years and the deficiency tax or the excess refunded , if there be any, shall be collected as provided in this Code and the contractor shall retire the business permit secured, upon full completion of the projects undertaken in the City. (g) On banks and other financial institutions, at the rate of seventy-five percent (75%) of one percent (1%) of the gross receipts of the preceding calendar year derived from : g.1 Banks and Banking Institutions whether these transactions are recorded in the office: g.1.1 Interest from loans and discounts this represents interest earned and collected on loans and discounts. The following is the breakdown: principal
actually
a. Discounts earned and actually collected in advance bills discounted b. Interest earned and actually collected on demand loan c. Interest earned and actually collected on time loans, including the earned portions of interest collected in advance d. Interest earned and actually collected on mortgage contracts receivables g.1.2 Interest earned and actually collected on inter bank loans g.1.3 Rental of property this represents the following rental income: Earned portion of rental collected in advance from lessees of sale deposit boxes b. Rental earned and actually collected from lessees on bank premises and equipment g.1.4 Income earned and actually collected from acquired assets g.1.5 Income from sales or exchange of assets and property g.1.6 Cash dividends earned and received on equity investments g.1.7 Bank Commissions from lending activities g.1.8 Income component of rentals from financial leasing g.1.9 Interest Income from unpaid amount due from delinquent cardholders and Finance Charges g.1.10 Merchants Discount g.1.11 Income from Automated Teller Machine (ATM) g.2 Other financial institutions whether these transactions are recorded in the principal office: g.2.1 Gross receipts derived from interest, commissions and discounts from lending activities. g.2.2 Income from financial leasing, dividends, rentals on property (h) On any of the following business at a rate of 2.5% of the gross sales or receipts of the preceding calendar year: h.1. Restaurants, cafes, cafeterias, carenderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars; h.2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferries wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadium, race tracks, driving range, golf course and other similar establishments; h.3. Lessors, dealers, brokers of real estate; h.4. Travel agencies and travel agents; h.5. Boarding houses, pension houses, motels, apartments, apartelles and condominiums; a.
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h.6. Subdivision owners/ Private Cemeteries and Memorial Parks; (i) On owners or operators of any business not specified above, shall pay the tax at the rate of two and a half percent (2.5%) on the gross sales and/or receipts of the preceding calendar year. Section 78. Computation of Tax for Newly-Started Business. In the case of a newly-started business, the initial tax for the year shall be one-twentieth of one percent (1/20 of 1%) of the capital investment or paid up capital. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, for any fraction thereof, as provided in the same pertinent schedules. For purposes of determining the capital investment or capitalization of a corporation, resort shall be made to the paid-up capital as appearing in the records of the Securities and Exchange Commission without prejudice in the increase in assessment if actual inspection of the establishment shows that total investment, including receipts of loan proceeds, is more than the declared paid-up capital. Section 79. Computation and Payment of Tax on Business. (a) The tax imposed herein shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same. (b) In cases where a person conducts or operates two (2) or more of the related businesses mentioned in Section 76 which are subjected to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (c) In cases where a person conducts or operates two (2) or more businesses mentioned in the aforesaid section which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported, and the tax thereon shall be computed on the basis of the appropriate schedule. Section 80. Presumptive Income Level. For every tax period the Treasurers Office, or his authorized representatives, shall prepare a stratified schedule of presumptive income level to validate the declaration of gross receipts of each business classification. Section 81. Additional Line of Business. In case of application for an additional line of business, it shall be treated in the same manner as a new business. Section 82. Situs of the Tax. (a) Definition of Terms (1) Principal Office the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be. The municipality or city specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof. In case there is a transfer or relocation of the principal office to other municipality or city, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the City Mayor within fifteen (15) days after such transfer or relocation is effected. (2) Branch or Sales Office a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office. (3) Warehouse a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoice as aforementioned shall not be considered a branch or sales office. (4) Plantation a tract of agricultural land planted with trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to
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allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantation. (5) Experimental Farms agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiment involving agricultural, agribusiness marine or aquatic, livestock, poultry dairy and other similar products for the purpose of improving the quality and quantity of goods or products. On site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under the Article 8, Chapter III of this Code and allocated in paragraph (d) of Section 76. (b) Sales Allocation (1) All sales made by a branch or sales office or warehouse located in the city shall be taxable herein. (2) In case the principal office and the factory are located in this City, all sales recorded in the principal office and those on the other localities where there is no branch or sales office or warehouses shall be recorded in the principal office and taxable by the City. (3) (i) If the principal office is located in the city and the factory, project office plant or plantation is located in another locality, thirty percent (30%) of the sales recorded in the principal office shall be taxable by the City. (ii) If the factory, project office, plant or plantation is located in this City and the principal office is located in another locality, seventy percent (70%) of the sales recorded in this City shall be taxable herein. These sales allocation in (i) and (ii) above shall not apply to experimental farms. (iii) If the plantation is located in the City and the factory is located in another locality, forty percent (40%) of the seventy percent (70%) sales determined in paragraph 3 (ii) of this section shall be taxable herein. On the other hand, if the factory is located in the City, and the plantation is located in another locality, sixty percent (60%) of the seventy percent (70%) sales determined in paragraph 3 (ii) above shall be taxable herein. (iv) If the factory, project office, plant or plantation is located in the City and the other factories, project offices, plants or plantations are located in other localities this City shall tax the sales in proportion to the volume of production in the factory, project office, plant or plantation located herein during the tax period. In the case of project offices or services and other independent contractors the term production shall refer to the cost of projects actually undertaken during the tax period. (4) All sales made by the factory, project office, or plant located in this City shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this City. In case there is no branch or sales office or warehouse in this City, but the principal office is located herein, the sales made in the said factory shall be taxable by the City along with the sales recorded in the principal office. (5) In the case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the foregoing rules on the situs of taxation shall apply. However, the factory or plant and warehouse of the contractor utilized for the production and storage of the manufacturers products shall be considered as the factory or plant and warehouse of the manufacturers. (6) (i) All route sales made in this City where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded and shall be taxable herein. (ii) This City shall tax the sales of the products recorded and withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality where there is no branch, sales office, warehouse. Section 83. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue in the first day of January each year.
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Section 84. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or in quarterly installments to the City Treasury in accordance with the following schedule: 1st quarter payment on or before the twentieth (20th) day of January 2nd quarter payment on or before the twentieth (20th) day of April 3rd quarter payment on or before the twentieth (20th) day of July, and 4th quarter payment on or before the twentieth (20th) day of October Section 85. Other Fees and Charges. The following fees shall be paid for application of any of the following: (a) Termination/Stop Operation (b) Transfer of Ownership (1) Single proprietorship to single proprietorship (2) Single Proprietor to corporation/partnership (3) Corporation/Partnership to single proprietorship (c) Transfer of Business to another location: (1) with machineries and multiple installations (2) Others (d) Failure to complete the processing of the Business Permits (1) Corporation and Partnership (2) Others 600.00 400.00 360.00 180.00 P 80.00
180.00 360.00 500.00
ARTICLE 9. Tax on Business of Printing and Publication Section 86. Imposition of Tax. There is hereby levied a tax at the rate of Sixty percent of one percent (60% of 1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in printing and/or publication of newspapers and magazines placing of advertisement, obituaries, legal notices, books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar character/nature. In the case of a newly-started business, the tax shall be One Eighteenth of One percent (1/18 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate the tax shall be based on the gross receipts of the preceding calendar year, or any fraction thereof. Section 87. Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education, Culture and Sports (DECS) as school texts or references shall be exempt from the tax herein imposed. Section 88. Time of Payment. The tax shall be paid to the City Treasurer within the first Twenty (20) days of January or of each subsequent quarter, as the case may be. Failure to pay on the prescribed due date, a penalty of 25% of the tax due shall be collected. ARTICLE 10. Tax on Transportation Business Section 89. Imposition of Tax. There shall be collected annually from every person engaged in business of transportation, hauling and trucking services within the City: (a) Primemovers with Trailers and Cargo (b) 10 wheelers and above (c) 6 wheelers below, Elf, Mini Dumptruck (d) Buses (e) Vans (f) Multicabs (g) Other motor vehicles not mentioned herein P2,500.00/unit 2,000.00/unit 1,500.00/unit 2,000.00/unit 1,250.00/unit 750.00/unit 500.00/unit
This tax does not apply to transportation units exclusively used by a business entity for transporting or hauling its own products or to pursue its own business.
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Section 90. Time of payment. - The fee imposed herein shall be paid to the City Treasury upon application for a Mayors Permit to operate hauling, transportation or trucking services in this City. In the succeeding year, the fee shall be paid within the first Twenty (20) days of January of every year, in case of renewal thereof. Section 91. Surcharge for Late Payment. - Failure to pay the fee required in this Article shall subject the taxpayer to a surcharge of twenty percent (20%) of the original amount due, such surcharge to be paid at the same time and in the same manner as the original amount of fees due. Section 92. Administrative Provisions. - The City Treasurers Office shall monitor all business establishments engaged in trucking services as to the number of vehicles used in their operation.
ARTICLE 11. Franchise Tax Section 93. Definition of Franchise. It is a right or privilege, affected with the public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. Section 94. Imposition of Tax. Notwithstanding any exemption granted by any law or special law, the City shall impose a tax on businesses enjoying a franchise at the rate of Seventy-Five percent (75%) of one percent (1%) based on the gross annual receipts which shall include both cash sales and sales on accounts realized during the preceding calendar year within the territorial jurisdiction of the City. All businesses enjoying a franchise whether granted by Congress of the Philippines, National Franchising Offices, or the Sangguniang Panlungsod, when operating within the territorial jurisdiction of the City shall be subject to the Mayor's Permit and other City Regulatory Fees. In the case of a newly-started business, the tax shall be Two-Thirtieth (2/30) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located in the City, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organizations, shall be considered as the capital investment. (b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or city where it is located. (c) Where the newly started business located in the City is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. Section 95. Exclusion. The term business enjoying franchise shall not include holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchise. Section 96. Time of Payment. The tax shall be paid within the first Twenty (20) days of January or of each subsequent quarter, as the case may be. In case of failure to pay on the prescribed due date, a penalty of 25% of the tax due shall be collected.
ARTICLE 12. Professional Tax Section 97. Imposition of Tax. There is hereby levied an annual professional tax on each person engaged in the exercise or practice of profession requiring government examination at the following rates: (a) Three Hundred Pesos (P300.00) for Lawyers, Physicians, Engineers, CPAs and others that require bar/board examinations.
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(b)
One Hundred Fifty Pesos (P150.00) for Midwifery, Master Electrician, Master Plumber, Radio Operators and other board passers whose courses are less than four (4) years.
Section 98. Coverage. Professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and other government agencies shall be subject to the professional tax including but not limited to the following: actuaries; architects; land and naval; aviators; certified public accountants; chemists; criminologists; custom brokers; dentists; dietitians; engineers; aeronautical, agricultural, chemical, chief motor, civil, electrical, electronics, geodetic, marine, mechanical, (mechanical plant engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers and have paid the tax as mechanical engineers; mining, sanitary, etc; food technologies; foresters; insurance agents, sub-agents, brokers, or adjusters; geologists; land surveyors; lawyers; marine officers; third mates, second mates, chief mates, ship masters; marine surveyors; master mariners; medical practitioners; medical technologists; midwives; morticians, nurses, nutritionists; opticians; optometrists; pharmacist; physical and occupational therapists; real estate brokers; registered electricians; stockbrokers; sugar technologists; and veterinarians. Section 99. Exemption. Professionals exclusively employed in the government shall be exempted from the payment of this tax. Section 100. Payment of the Tax. The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other professions for which the tax has been paid. Section 101. Time of Payment. The professional tax shall be payable annually on or before the Thirty-first (31st) day of January. Any person beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. Failure to pay the tax within the time fixed therein a surcharge of 25% of the tax due shall be collected. Section 102. Place of Payment. Every person legally authorized to practice his/her profession shall pay the professional tax to the City, where he/she practices profession or where he/she maintains his/her principal office, in case he practices his profession in several places. Section 103. Administrative Provisions. (a) Every person who has paid the corresponding professional tax shall be entitled to practice his/her profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. (b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: (1) require payment by that person of the tax on his profession before employment and annually thereafter, and (2) submit a list of professionals under his/her employment to the Office of the Mayor including the following information on or before the last day of March of every year: 1) 2) 3) 4) 5) Name of professional Profession Amount of tax paid Date and number of official receipt Year covered and place of payment
Failure to submit the certified list herein required shall subject the person thereof to a surcharge of Fifty Pesos (P50.00) per month of the delay or fraction thereof. (c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipts issued to him. (d) For the purpose of collecting the tax, the City Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. ARTICLE 13. Amusement Tax Section 104. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other amusement places at the following rate of the gross receipts from admission fees: (a) Movie Theaters or Cinema 30% for foreign films 15% for local films 15%
(b) Concert Halls, Comedy Bars, KTV, clubs,
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Cocktail Lounges and other Night Spots (c) Carnivals, Theme Parks, Video and Game Arcades, Mechanical Rides and other Fun Houses (d) Cockpits/Derbies (e) Sports Stadia and Multi-Purpose Coliseum (e) All other amusement places for the preservation Of wildlife or environment as well as educational Purpose 15%
30% 15%
5% provided that admission fees for students and senior citizens shall be 50% less than the admission fee. 30% for foreign films 15% for local films 15% for foreign artists 5% for local artists 15%
(g) Movie Premiers (h) Musical Concerts, Theatrical Plays, Fashion Shows and other Live shows (i) All other Amusement Places not specifically falling under the above enumeration
For the purpose of this Article, Admission Fees shall mean any amount paid or consideration given for entrance, seats, tables, reserved or otherwise and other similar accommodations in an amusement place, including charges for the use of facilities therein, irrespective of whether or not an admission ticket is issued in exchange for such admission fee or consideration. The same shall also include: show, table, minimum, consumable, cover and other similar charges; charges for the first drink and other similar coupons; and V.I.P. room, equipment and other similar rental charges and consumables. Section 105. Manner of Computing the Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by the proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. Section 106. Exemptions. The tax herein imposed does not apply in the following cases, provided that the application for exemption is submitted for the approval of the City Mayor at least two (2) weeks before the scheduled date: (a) Where the admission fees are collected for and in behalf of the charitable, education or religious institutions or associations who are declared by law or presidential proclamation as exempted from the payment of amusement tax on paid admission; provided, further, that such exhibition, show, performance, and the like, shall be limited to only three (3) days in a calendar year; (b) Where the admission fees are collected in connection with the holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop rock, or similar concerts, not intended primarily for profit and furthermore, not including film exhibitions; and Provided, further, that said exemption shall be applicable only to the share of the sponsoring exempted institutions or organizations as aforementioned. However, the remaining proceeds, including those accruing to the promoter, shall be subject to the payment of amusement tax, in accordance with the above rates. (c) The procedure and manner of availing exemption for cockfights and derbies shall continue to be governed by the Cockfighting Code of the City. Section 107. Time and Manner of Payment. The amusement tax imposed on the gross receipts within first ten working days of the month shall be paid to the City Treasurer. Failure to pay the tax within the time fixed herein shall render those liable to a surcharge of 25% of the tax due. A ten (10) day amusement tax return indicating the gross receipts for ten (10) days duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the City Treasurer every tenth day payment of the tax. The City Treasurer shall compare the return with the corresponding record of inspectors assigned during the week and verify the correctness of the return before acknowledging the tax payment.
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Section 108. Administrative Provisions. (a) All admission tickets of amusement places subject to the tax imposed in this Article shall be registered with the Office of the City Treasurer without any charges, who shall mark said tickets properly by the word REGISTERED and keep a record thereof. The Office of the City Treasurer shall likewise issue a certification to the owner, proprietor, or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered. A color scheme and numbering system shall be prescribed by the Office of the City Treasurer for control purposes. (b) The City Treasurer shall require owners, proprietors, operators or lessees of amusement places to provide in the establishment, two boxes: one be marked with letter "O" for the operator, and the other one be marked with letter "G" for the government, in a place where tickets are presented by the customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter "O", and the other half shall be deposited in the box marked with letter "G". (c) The boxes used for admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the City Government. Both boxes shall be opened daily in the presence of representatives from the management and the city government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Weekly Amusement Tax Return to be submitted to the Office of the City Treasurer. (d) No business permit shall be issued to the establishment unless the above regulations are complied with.
ARTICLE 14. Annual Fixed Tax for Every Delivery Truck or Van Section 109. Imposition of Tax. There is hereby levied an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of the following products: distilled spirits, fermented liquors, soft drinks and other beverages, cigars and cigarettes, agricultural products whether in the original or processed form, poultry, livestock, meat, fish and aquatic products, plastic wares, appliances, furniture, and other products to sales outlets, or consumers, directly within the City, in the following amounts: (a) Two Hundred Pesos (P 200.00) for every motorcycle and motorized tricycle; (b) Four Hundred Pesos (P400.00) for every delivery jeepney, and similar vehicle; and (c) Eight Hundred Pesos (P 800.00) for every truck, van, or any vehicle with six wheels and above. Section 110. Time of Payment. The tax shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. Section 111. Penalties.- (a) There shall be imposed, in addition to the tax required to be paid, an administrative penalty equivalent to twenty five percent (25%) of the amount due, for failure to pay the tax within the time prescribed herein. (b) In case of willful neglect to file and pay the tax within the period prescribed, or in case a false fraudulent return is willfully made, the penalty to be imposed shall be Fifty Percent (50%) of the tax due. Section 112. Administrative Provisions. (a) The City Treasurer shall keep a record of trucks, vans or vehicles subject to the tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information; (b) The owner or proprietor of the truck, van or vehicle shall be required to declare or indicate in its business permits as manufacturer, wholesaler, retailer or dealer the plate numbers and type of vehicles used for delivery of its goods or products; (c) The City Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid; (d)All motor vehicles must be declared upon Business Permit application or renewal. The Licensing Section shall cause the plate numbers to be reflected in the Business Permit issued.
ARTICLE 15. Tax on Peddlers Section 113. Imposition of Tax. There is hereby levied an annual tax on peddlers engaged in the sale of any merchandise or article of commerce within the City at the following rates: (a) Peddlers of any article or merchandise carried in trucks or jeeps or delivery panels, cars or any vehicle
800.00
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(b) Peddlers of any article or merchandise carried in motorized bicycle, tricycle or similar motorized vehicle not specified above (A) (c) Peddlers of any article or merchandise carried on bicycle or pedicab (d) Peddlers of any article or merchandise carried in a caretela, or other animal drawn vehicle (e) Peddlers of any other article or merchandise carried by Person
350.00
200.00
100.00
50.00
Section 114. Time of Payment. The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity. Section 115. Administrative Provision. The official receipt evidencing payment of the tax shall serve as license to peddle in the City, and shall be carried by the person or the peddler, and shall be produced upon demand by the City Mayor or Treasurer or their duly authorized representatives.
ARTICLE 16. Fixed Business Tax on Amusement Places Section 116. Imposition of Tax. There is hereby levied an annual tax on amusement places wherein customers thereof actively participate without making bets or wages, including but not limited to the following, unless otherwise specified: Amusement Places Cockpits Jai-Alai Arena Tax 20,000.00 15,000.00
Section 117. Time of Payment.- The tax herein imposed shall be payable within the first twenty (20) days of January. An individual or entity who will start to operate amusement places after January 20 shall pay the full amount of the tax before engaging in such activity.
ARTICLE 17. Community Tax Section 118. Individual Community Tax. Every inhabitant of the City, eighteen (18) years of age or over, who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or is engaged in business or occupation, or owns real property with an aggregate assessed value of P1,000.00 or more; or is required by law to file an income tax return shall pay an annual basic community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or property but in no case shall the additional tax exceeds Five Thousand Pesos (P5,000.00). In case of husband and wife, each of them shall be liable to pay the basic tax of Five Pesos (P5.00) but the additional tax imposable on the husband and wife shall be One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income from the total property owned by them, and/or the total gross receipts or earnings derived by them. Section 119. Corporate Community Tax. Every corporation, no matter how it is created / organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this City, shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax which shall in no case exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedules: a) For every Five Thousand (P5,000.00) Pesos worth of Real Property in the Philippines owned by it during the preceding year base on the valuation used in the payment of real property tax is situated Two Pesos (P2.00);
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 pesos (P2.00). c) The dividends received by a corporation from another corporation shall for the purpose of the additional tax, be considered as a part of the gross receipts or earnings of said corporation.
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Section 120. Exemptions. The following are exempt from the payment of the community tax: (a) diplomatic and consular representatives; and (b) transient visitors when their stay in this City do not exceed three (3) months. Section 121. Time of Payment. (a) The community tax shall accrue on the first (1st) day of January of each year, which shall be paid not later than the last day of February of each year. (b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit and exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. (c) Persons who come to reside in this City or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year. (d) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first (1st) day of July shall not be subject to the community tax for that year. Section 122. Place of Payment. (a) The community tax shall be paid in the City where the residence of the individual is located or where the principal office of the juridical entity is located. (b) It shall be unlawful for the Treasurer of this City to collect the community tax outside the territorial jurisdiction of the City. (c) In case a corporation has a branch, sales office or warehouse in this City and sales are made therein, the corresponding community tax shall be paid to the City. (d) Any person, natural or juridical, who pays the community tax to the City or Municipality other than this City where his residence or principal office in the case of juridical persons is located shall remain liable to pay such tax to this City. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid. Section 123. Collection and Allocation of Proceeds of the Community Tax. The City Treasurer may deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who are properly bonded in accordance with applicable laws. One Hundred percent (100%) of the proceeds of the community tax actually and directly collected by the City Treasury shall accrue entirely to the General Fund of the City. The proceeds of the community tax collected through the Barangay Treasurers shall be apportioned as follows: (a) Fifty percent (50%) shall accrue to the General Fund of the City; and (b) Fifty percent (50%) shall accrue to the Barangay where the tax is collected. Section 124. 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 125. Presentation of Community Tax Certificate on Certain Occasions.- (a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer, or corporation with whom such transaction is made or business done or whom any salary or wage received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter.
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(b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit community tax certificate. (c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice.
ARTICLE 18. Tax on Mining Operations Section 126. Tax on Mining Operations. An annual tax shall be levied from mining companies and/or entities operating in the jurisdiction of the City at the following rate: Particulars Gross Receipts for the preceding year of mining companies and/or entities Section 127. Situs of the Tax. over the mining area. Tax Rate
1.0%
Payment of the tax shall be made in the City which has jurisdiction
Section 128. Exclusion. Extraction of the following are excluded from the coverage of the tax levied herein: 1) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources. 2) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. Section 129. Mandatory Requirement. Every person or entity who shall engage in mining operations shall secure first a license from the Department of Environment and Natural Resources (DENR) before issuance of permit. Section 130. Time of Payment. The tax shall be paid within the first twenty (20) days of January or in quarterly installments. Failure to pay the tax on the prescribed period, an additional penalty of twenty-five percent (25%) of the tax due shall be collected. Chapter IV PERMIT AND REGULATORY FEES ARTICLE 19. Mayor's Permit Fees Section 131. Mayor's Permit Fee on Business. It shall be unlawful for any person or entity to conduct or engage in any business, trade or occupation within the territorial jurisdiction of the City without first having secured a permit from the City Mayor and pay the necessary fees in the City Treasury, which permit is required for the proper supervision and enforcement of existing laws and ordinances governing the sanitation, security, welfare of the public, and health of the employees engaged in the business, trade or occupation, and other ordinances that may be enacted,. The permit is payable for every separate or distinct establishment or place where the business trade or activity is conducted. All business establishments enjoying tax incentive, tax exemption or tax relief operating within the territorial jurisdiction of the City shall be subject to pay Mayor's Permit and other regulatory fees under this Chapter. Section 132. Business Categories Based on Asset Size - For purpose of the Mayors Permit Fee, the following categories of business based on business asset size are hereby adopted: Categories (a) Cottage (b) Small (c) Medium (d) Large Asset Size P500,000 and below Over P500,000 to P2M Over P2M to P10M Over P10M
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Section 133. Applicable Rates - There shall be collected an annual fee at the rate provided hereunder, for the issuance of a Mayor's Permit to every person who shall conduct business, trade or activity within the City: Rates (a) On Manufacturers/Importers/Producers/Exporters Cottage Small Medium Large (b) On Banks Rural, Thrift and Savings Banks Commercial, Industrial and Development Banks Universal Banks ( c ) On Other Financial Institutions Cottage Small Medium Large (d)On Contractors/Service Establishments Cottage Small Medium Large (e) On Wholesalers/Retailers/Dealers or Distributors Cottage Small Medium Large (f) On Transloading Operations Cottage Small Medium Large (g) On gasoline Cottage Small Medium Large (h) On Other Businesses Cottage Small Medium Large (i) Sari-Sari Store 500.00 1,000.00 3,000.00 5,000.00 200.00 5,000.00 10,000.00 15,000.00 25,000.00 1,000.00 5,000.00 10,000.00 15,000.00 1,000.00 5,000.00 10,000.00 15,000.00 1,000.00 5,000.00 10,000.00 15,000.00 1,000.00 3,000.00 5,000.00 7,000.00 5,000.00 10,000.00 15,000.00 P 1,000.00 5,000.00 10,000.00 15,000.00
Section 134. Additional Requirements for Certain Proprietors/Operators.- The proprietors or operators, building administrators, building superintendents or any person in-charge of the maintenance and upkeep of commercial buildings, commercial apartments, privately-owned markets, shopping centers or food centers, shall furnish the Licensing Section on or before January 20, of the year, in a sworn statement, the following data and/or information:
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(a) Annual list of business establishments/business occupants; (b) Annual Mayor's Permit registration numbers of each of the business establishments/business occupants. (c) Annual official receipts number evidencing payment of City taxes, fees and charges. (d) Each business occupant shall present the latest approved business permit of the building / commercial space leased during application or renewal of business permit. Section 135. Mayor's Permit Fee on the Exercise of Profession, Occupation or Calling Not Requiring Government Examinations. There shall be collected an annual fee of One Hundred Pesos (P100.00) for the issuance of a Mayor's Permit to every worker or employee, whether working on a temporary, contractual, casual or permanent basis, regardless of his/her position with the exemption of those individuals who are subject to the professional tax imposed under Article F, Chapter III of this Code, and the government employees. Section 136. Submission of Certified List of Employees.- Owners and/or operators of business establishments located in the City are required to submit the certified list of their employees, whether contractual, casual, temporary, probationary or permanent basis, such list shall include the following data and/or information: (a) Name of Employee (b) Position/Occupation or Calling (c) Amount of tax paid (d) Date and number of official receipt/permit number The list must be submitted to the Licensing Section on or before the twentieth (20th) of January. Section 137. Failure to Submit Certified List.Any owner and/or operator of business establishment who fails to submit such list, signed and under oath, shall be subject to an administrative fine of Five Hundred Pesos (P500.00) without prejudice to the revocation of their existing business permit and/or closure of their business establishment at the discretion of the City Mayor. Section 138. Age Limit for Certain Occupation.In case of night and day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusement, they shall under no circumstances allow hostesses, waitresses, waiters, entertainers, or hospitality girls below twenty-one (21) years of age to work as such. For those who shall secure the Individual Mayor's Permit on their respective twenty first (21st) birth year, they shall present their respective baptismal or authenticated birth certificates duly issued by the City Civil Registrar or National Statistics Office. Section 139. Requisites for Application for Mayor's Permit Fee on the Exercise of Profession, Occupation or Calling.- Individual applicant in any of these occupations or calling shall obtain a Community Tax Certificate of the current year, Police Clearance and Barangay Clearance. Section 140. Time of Payment. The fee imposed in this Article shall be paid to the City Treasurer upon application for a Mayor's Permit before any business, occupation, profession, or calling can be lawfully begun or pursued by an individual or, in cases where the business has already been established, the renewal of business permits and licenses are concerned. The company or employer shall advance the fees or amount incurred for each employee concerned and shall be exempt from all other requirements upon submission of a company medical certificate. The Individual Mayor's Permit so secured by such shall be renewed in the same instance and together with the renewal of business permits and licenses during the first twenty (20) days of January of every year. Newly-hired workers and/or employees shall secure their individual Mayor's Permit from the moment they are actually accepted by the management of any business or industrial establishments to start working. Section 141. Mayor's Permit Required; Contents; False Statement. Any person, whether natural or juridical, desiring to engage in any business, trade, or activity within the City, shall first submit a written application to the Mayor for the corresponding permit and license on a form prescribed for this purpose. The application, duly subscribed and sworn to by the applicant before any person in authority to administer oath, shall state the name and citizenship of the applicant, the business, trade, or activity he desires to engage in, the particular place where the same shall be conducted, and such other pertinent information and data as may be required. Upon submission of the application, it shall be the duty of the proper authorities to verify the other City requirements regarding the operation of the business or activity such as sanitary requirements, installations of power and light requirements, as well as other safety requirements to be complied with. The permit to operate shall be issued only upon compliance with such safety requirements, and after the payment of the corresponding inspection fees and other impositions required by this Code and other City tax ordinances.
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If said applicant deliberately makes a false statement regarding his business, trade or activity, the City Mayor shall revoke said permit and the applicant shall be prosecuted in accordance with the penal provisions prescribed in this Code. Section 142. Barangay Clearance. All business establishments applying for or renewing business permits shall secure Barangay Clearance from the Barangay where they are located, before a Mayor's Permit may be issued. However, if such Barangay Clearance is not acted upon within seven (7) days after filing thereof, the City Mayor may issue the permit applied for. Section 143. Permit or License Certificate. The applicant shall secure the permit or license certificate from the Office of the City Mayor and pay the corresponding permit or license fee to the City Treasury. The Office of the City Mayor shall keep a record of all the permits issued. Section 144. Term of Permit or License. All permits and licenses shall be granted for a period of one (1) year, to take effect on the date of issue, and shall expire on the date specified therein, but not beyond December 31st of the year it was issued. Section 145. Posting or Display for Public View. The Mayor's Permit and Business Plate issued by the City to any business or industry shall at all times be posted or displayed in the respective business establishment for public view. Failure on the part of the taxpayer to display the same, an administrative fine of One Hundred (P100.00) Pesos per day, but not more than Five Thousand (Php5,000.00) Pesos, shall be charged against the taxpayer until this requirement is complied with. Section 146. Requisites for Newly-Started Business. In the case of newly-started business, a Mayor's Permit shall be issued only if the following requisites are strictly complied with: (a) For newly-started business: (1) Lease Contract between the Lessor and the Lessee. If leased, attach Mayor's Permit registration of the building owner/landlord as a Real Estate Lessor. If owned, transfer Certificate of Title (TCT) or Tax Declaration (photocopy). (2) Business Name Registration with the Department of Trade and Industry (for sole proprietorship/Single Proprietorship)/Certificate of Registration from Securities and Exchange Commission (SEC) or Cooperative Development Authority (CDA). (3) Articles of Incorporation or Partnership (approved by S.E.C.)/ Article of Cooperation (4) Barangay Clearance (5) Market Clearance, if applicable (6) Real Property Tax Clearance (7) Locational Clearance (8) Valid Identification Card (9) Other Requirements required by law such as: a) Certificate of Exemption, if applicable; b) Certificate of Good Standing and Good Status from Cooperative Development Authority (CDA) in the case of cooperatives c) Health & Sanitary Certificate d) Philippine Coconut Authority (PCA) Clearance (coconut lumber only) e) Department of Trade and Industry (DTI) Registration (establishments with trade names). f) DENR Certification (sawmills, lumber retailers, quarry). g) Insurance Commission Permit/Authority (insurance companies only) or Authority to operate an insurance Branch from the main office (insurance branches only). h) Central Bank Authority/Certification (banks & pawnshops only) i) Department of Labor and Employment (DOLE) Authority (recruitment agencies only) of Authority to operate a recruitment branch from the main office (branch recruitment agencies only). j) Clearance from the Optical Media Board for videograms k) BFAD license for pharmacy / drugstore l) POEA license for employment agencies (overseas) m) CHED permit- for Review Centers/Tertiary Learning Institutions n) TESDA Permit Vocational, technical and skills training centers o) DepEd Permit for Elementary and Secondary leaning institutions p) PNP permit Security Agency (PSCUCIA National License) q) DOE License Gasoline / LPG Dealers and retailers r) DOH license Hospital / Clinical Labs / rehabilitation Center/Clinics s) DENR license Mining Industry
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t) Such other permit or clearances from regulatory agencies not enumerated herein but required by law. u) Other pertinent information and data as may be required. (b) For the renewal of existing business permits: (1) Previous years Mayor's Permit/License (2) Official receipts of payments 1st to 4th quarters for the preceding year (3) Declaration of gross sales/receipts for the preceding year (4) Residence certificates (5) Income Tax Return and Financial Statements for the preceding year which were filed with the BIR on the current year. For consolidated FS, attach breakdown of gross sales/receipts from other City/Municipality. For Fiscal year FS, attach breakdown of gross sales/receipts from January to December. (6) Requirements no. 4,5,6 of Section 146 (a). (7) Other pertinent information and data as maybe required Section 147. Permit Refused; To Whom, Revocation and Closure. (a) Issuance of Mayor's Permit may be denied to any person who has violated any ordinance or regulation relating to a license previously granted, or who has failed to pay the tax or fee for a business being conducted but not licensed, or fails to pay any fine, penalty, tax or other debt or liability to the City within thirty (30) days from the date of the demand. The City Mayor shall close any business establishment operating without Mayor's Permit or license. In the case of an existing license to any person, the same shall be revoked and the establishment may be closed by the City Mayor upon his refusal to pay each indebtedness or liability to the City. The penalty for a person operating a business without Mayors Permit is imprisonment of not less than six (6) months but not more than one (1) year or a fine of not less than Two Thousand (Php2,000.00) Pesos, but not more than Five Thousand (Php5,000.00) Pesos or both, at the discretion of the Court. Likewise, a Mayors Permit shall be denied to any person or applicant who declares an amount of gross sales or receipts that are manifestly below industry standards or presumptive income level of gross sales or receipts, as established by the City. (b) Any person or business establishment who removes the posted Order of Closure without the lifting of the Order of Closure from the City Mayor shall be fined an amount of not less than Three Thousand (Php3,000.00) Pesos, but not more than Five Thousand (Php5,000.00) Pesos, or an imprisonment of not less than six (6) months but not more than one (1) year, or both, at the discretion of the Court. Section 148. Separate Permit and License Tax on Different Kinds of Business or Occupation.- If a person desires to engage in more than one kind of business or trade, he shall pay the permit fee and license tax imposed on each separate or different business or trade notwithstanding the fact that he may conduct or operate all such distinct businesses or trade in one establishment only. Section 149. Duplicate License. The Office of the City Mayor shall, upon presentation of satisfactory proof that the original of the license certificate has been lost, stolen or destroyed, issue a duplicate of the license certificate, upon payment of Two Hundred Pesos (Php200.00) for each duplicate issued. Section 150. Inspection of Business Establishment. Establishments where businesses are being conducted may, at all times, be subjected to inspection by any official connected with public health, welfare and safety and who has technical and official authority in such matters to determine the effective compliance of the requirements of existing laws and of this Code. Upon the recommendation of the said officials, a permit or license may be revoked by the City Mayor, and no refund of the amount paid by the permittee or licensee be made upon revocation thereof. Section 151. True Status of Business; Books Being Destroyed or Hidden to Subvert Examination. The taxpayer keeps regular books of accounts and/or records required by the Bureau of Internal Revenue. It shall be his/her duty to keep such books and other records, duly approved by the City Treasurer before its use, which shall truly reflect his business or trade for purposes of assessing the taxes or fees provided therein. If the taxpayer keeps his regular books of accounts and other records outside the territorial limits of the City, he shall keep copies thereof in his business office located within the City and submit the same for examination. Should the City Treasurer, or his representative duly authorized in writing, believes that the records of a taxpayer are in danger of being destroyed, or hidden, in order to render its examination futile or to subvert the assessment or collection of any delinquent or deficient tax, the books of account and/or records may be taken, upon issuance of the corresponding receipts, and keep in the office of the City Treasurer until examination is terminated and the delinquency or deficiency tax is paid. The books of accounts, and/or other records as well, must be preserved by the taxpayer for a period of five (5) years from the date of the last entry. Section 152. Administrative Provisions. (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in the City, shall first obtain a Mayor's permit, and pay the fee and the business tax imposed herein.
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(b) Issuance and Posting of Official Receipts. The City Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this City. Every person issued with an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. (c) Issuance of Invoices or Receipts. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (P25.00) or more at any one time, prepare and issue sale or commercial invoices and receipts serially numbered in duplicate, showing, among others, their names or styles if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirements of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code. (d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor's permit to operate the business. Upon payment of tax levied in this article, any person engaged in business subject to the business tax based on gross sales and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sale or receipts, due among others for his failure to have a book of accounts, records and/or subsidiaries for his business. The City Treasurer or his/her authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. (e) Issuance of Certification. The City Treasurer may, upon presentation of satisfactory proof that the original official receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One Hundred Pesos (P 100.00). (f) Transfer of Business to Other Location. Any business for which a City business tax has been paid by the person conducting it may be transferred and continued in any other places within the territorial limits of the City, without payment of additional tax during the period for which the payment of the tax was made but subject to the payment of transfer fee. (g) 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. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application of Mayors Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year. The deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made. (h) Retirement/Transfer of Business. Any person natural or juridical who discontinues, transfer to other localities or close/retire his/her business operation(s) is subject to the taxes, fees and charges on business. Within the period of thirty (30) days of the discontinuance, transfer or closure/retirement of business, the taxpayer shall surrender to the Licensing Section the original business permit license of the current year, official receipt issued for the payment of the business tax, and submit a sworn statement of the gross sales or receipts for the current year or quarter and the corresponding taxes must be collected. Any tax due must first be paid before any business or undertaking is finally terminated. Failure on the part of the permittee to retire the business within the period stated above shall be construed that the business is still operational and continues to be liable for all taxes, fees and charges imposed under this Code. But in no case shall the obligation be more than three (3) years based on the latest tax due, fees and surcharges imposed upon the permittee as applied for. In case the applicant is assessed but does not continue with his application, he shall still be liable to pay taxes, dues and surcharges as appearing therein as if the business continues to be in operation. The following documents should support the application for business retirement: 1. Audited Financial Statement for three (3) calendar years for verification of the gross sales or receipts of the business. In case there is a branch, sales office, factory, warehouse and/or project office outside Panabo, breakdown of gross sales or receipts, assessment and
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2. 3. 4. 5. 6. 7.
proof of payments or Certified True Copies of Official Receipts evidencing payments from other LGU's are also to be submitted to this office. Original Mayor's Permit/License for the current year. Business Plate Board Resolution/Secretary's Certificate (Corporation/Partnership) Affidavit of Non-Operation in case of no sales/operation (Sole Proprietorship) Special Power of Attorney (original) with I.D. of the person authorized to transact and xerox I.D. of the taxpayer/applicant In case of inconsistencies with the above submitted documents, the opening of the Books of Accounts will be required for examination before the business is completely retired.
For purposes hereof, termination shall mean that business operations are stopped completely or discontinued for at least six (6) months from the time of actual retirement. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered for record purposes in the course of the renewal of the permit or license to operate the business. In case of failure on the part of the permittee to retire the business within the period stated, the permittee shall be liable for the following administrative fines: 1 month after the 6-month period 2 months to 3 months after the 6-month period 4 months to 6 months after the 6-month period After 6 months but not exceeding 1 year After 1 year 100.00 200.00 300.00 500.00 1,000.00
In case the taxpayer, after having surrendered the business permit, continues the same business activity within the six (6) month- period stated above, any approval of the surrender of the business permit and recording of the termination of the business shall be cancelled and the business shall be assessed as a continuing business activity. (i) The Head of the Licensing Section shall see to it that the payment of the taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed: (1) The Head of the Licensing Section or his duly authorized representative shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the Head of the Licensing Section shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all the taxes, fees and charges imposed thereon under existing local tax ordinances; (2) In case the licensee surrendering has licenses for the previous years which upon the inspectors verification is found out to be operational until the current year, assessment and payment of previous taxes, fees and other charges shall first be made before the termination is approved; (3) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayors permit therefore; (4) In case it is found that the retirement or termination of the business made after January 20 of every year is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated; (5) In case the business is transferred to a new owner, the transferor will be assessed for the previous years operation and will pay the taxes, fees and other charges, and a new owner will apply a new business permit and declare a new capitalization. (6) The permit issued to a business retiring or terminating its operations shall be surrendered to the Licensing Section which shall forthwith cancel the same and record such cancellation in the books. (j) 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.
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(k) Closure of Business Establishments. - In the event of enforcement of this Code through closure or padlocking of establishments due to nonpayment of fees and failure to secure business permit, the unlicensed or delinquent business establishments shall not be spared from padlocking or closure unless an approved business permit for the current year is presented. (l) General Building Contractor to Submit list of Sub-Contractor. All general building contractors are required to submit to the City Treasurer/Licensing Section the list of their sub-contractors for projects located in the City. The list must be comprehensive, signed under oath inclusive of the amount of contract price, duly notarized and must be accompanied by the respective sub-contract agreement.
ARTICLE 20. Fees for Sealing and Licensing of Weights and Measures Section 153. Imposition of Fees. Every person before using instruments of weights and measures within the City shall first have them sealed and licensed annually and pay to the City Treasurer the following fees: (a) For sealing linear metric measures: Not over one (1) meter Measures over one (1) meter (b) For sealing metric measures of capacity: Not over ten (10) liters Over ten (10) liters For sealing metric instruments of weights: With capacity of not more the 30kgs. With capacity of more than 30kgs. With capacity more than 300kgs. but not more than 3,000kgs. With capacity of more than 3,000kgs. (d)For sealing apothecary balances of precision: the fee shall be doubled of the rate provided above
60.00 60.00
60.00 60.00
60.00 60.00 60.00 60.00
(e) For sealing of gasoline/diesel pumps: Per pump Per pump (oil dispenser) (f) For sealing of every tanker compartment: Of gasoline/diesel and other petroleum products per compartment (g) (h) Sticker
200.00 100.00
60.00 60.00
For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps, an additional service charge of One Hundred Pesos (P100.00) for each instrument shall be collected.
Section 154. Gasoline Station Dispensing Pumps. Operators/owners of gasoline stations shall have their dispensing pumps calibrated/registered in a bi-monthly basis and pay to the City Treasury the following prescribed fees: (a) For sealing metric measures of capacity: Not over ten liters Over ten liters 30.00 40.00
Section 155. On-the-Spot Calibration/Inspection - The City Government shall, through the City Treasurer or his duly authorized representatives, conduct "on the spot" calibration/inspection of all dispensing pumps. For each and every re-testing and re-sealing of weights and measures instruments outside the office, an additional service charge of One Hundred (P100.00) Pesos for each instrument shall be collected. Therefore, it is required for all gasoline stations in the City to have their dispensing pumps used in the performance of their business be calibrated and registered. Section 156. Penalty.- Unless otherwise provided therein, the penalties for the violation of this article shall be as follow:
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First Offense Second Offense Third Offense
Fine of P2,000.00 Fine of P3,5000.00 Fine of P5,000.00 and imprisonment of months nor more than one (1) year.
not less than six (6)
Section 157. Payment of Fees and Surcharges. The fees herein imposed shall be paid to or collected by the City Treasurer. The weight and measure instruments shall be sealed before its uses and thereafter, on or before the anniversary date thereof. The official receipt serving as license to use the instruments is valid for one (1) year, from the date of sealing, unless such instrument becomes defective before the expiration period. Failure to have the instrument retested and paid the corresponding fees within the prescribed period shall subject the owner or user to a surcharge of Fifty Percent (50%) of the prescribed fees which shall no longer be subject to interest. Section 158. Place of Payment. The fees herein levied shall be paid in the City where persons are conducting their businesses. A peddler or itinerant vendor using only one (1) instrument of weight and measure shall pay the fee in the City where he maintains his residence. Section 159. Exemptions. The following shall be exempted from payment: (a) Instruments for weights and measures used in government work or maintained for public use by any instrumentality of the government shall be tested and sealed free. (b) Dealers of weight and measure instruments intended for sale. Section 160. Destruction of Defective Instruments of Weights or Measures. Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer or his duly authorized representatives in the presence of the City Auditor or his representative. Section 161. Form and Duration of License for use of Weights and Measures. The official receipt for the fee issued for the sealing of weight and measures shall serve as a license to use such instrument for one (1) year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and, together with the weight or measure covered by the license, shall be exhibited on demand by the City Treasurer or his deputies. Section 162. Unlawful Possession or Use of Instrument not Sealed Before Using and not Sealed Within Twelve Months Any person making a practice of buying or selling by weight or measure, or of furnishing services the value of which is estimated by weight and measure, who has in his possession without permit any unsealed scale, balance, weight or measure; and any person who uses, in any purchase or sale or in estimating the value of any service furnished, any instrument of weight or measure that has not been officially sealed, or if previously sealed, the license has expired and has not been renewed in due time, shall be punished by a fine not less than Two Thousand Pesos (P 2,000.00) nor more than Five Thousand Pesos (P 5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both. If such scale, balance, weight or measure so used has been officially affixed thereto remains intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed with repairs or alteration, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights or measures, be sealed and the owner, possessor, or user of same shall be subject to no penalty except a surcharge equal to five times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by same official and in the same manner as the regular fees for sealing such instruments. Section 163. Alteration of Fraudulent Use of Instrument of Weight or Measure Any person who, with fraudulent intent alters any scale or balance, weight or measure w hether sealed or not, shall be punished by a fine of not less Three Thousand (P3,000.00) Pesos nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than One (1) month nor more than Six (6) months, or both such fine and imprisonment at the discretion of the Court. Any person who fraudulently gives short weight or measure in the making of a scale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight or measure, fraudulently misrepresents the weight or measure thereof shall be punished by a fine of not less than Two Thousand (P2,000.00) Pesos nor more than Five Thousand (P5,000.00) Pesos or by imprisonment for not less than One (1) month nor more than Six (6) months, or both such fine and imprisonment, at the discretion of the Court.
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The City Treasurer or his authorized representatives is hereby authorized to confiscate in favor of the City Government altered instruments of weight. Section 164. Inspection of Weights and Measures. The City Treasurer or his authorized representative shall inspect and test instruments of weights and measures. In case the inspection and testing is conducted by his authorized representatives, they shall report on the condition of the instruments in the territory assigned to them. It shall be their duty to secure evidence of infringements of the law or of fraud in the use of weights and measures or of neglect of duty on the part of any office engaged in sealing weights and measures. Evidence so secured by them shall be presented to the City Treasurer and to the proper prosecuting officer.
ARTICLE 21. Permit Fee on Bicycle Registration Section 165. Registration Fee. There shall be collected an annual registration fee from the owner of bicycle in the amount of Sixty Pesos (P60.00.) Section 166. Rules and Regulation. (a) No person shall operate a bicycle unless Clearance shall first be obtained from the Traffic Division of Panabo PNP. (b) No registration or renewal shall be allowed on units which are unfit for public use or not roadworthy as determined by Traffic Division of Panabo PNP. (c) Cost of plate shall be added to the registration fees and to be paid at the City Treasurers Office depending on the amount purchased per plate. (d) Registration of Bicycle shall be done within the first twenty (20) days of January. Failure to register within the specified period, the owner is liable to a 25% surcharge in the registration fees. (e) Newly-acquired bicycle shall be registered within 30 days from the date of acquisition upon presentation of official receipts, deed of sale or any other proof of purchase or ownership. (f) The City Treasurer or his duly authorized representative is hereby authorized to apprehend or impound unregistered bicycles.
ARTICLE 22. Permit Fee on Parades Section 167. Imposition of Fee. There shall be collected a permit fee on parades and other street activities held in the City: (a) Parades/Motorcades (b) Recoreda (c) Float Parade (d) Street Dancing (e) Circus Parade 200.00 200.00 200.00 200.00 300.00
Section 168. Exemption. Civic and military parades and religious processions shall be exempted from the payment of the permit fee imposed herein but shall be required to still secure a written permit for regulation purposes. Section 169. Time and Place of Payment. The fee imposed herein shall be paid to the City Treasurer upon application for a permit to the City Mayor. Section 170. Administrative Provision. Any person who shall hold a parade within the City shall first obtain a permit from the City Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall set forth the name and address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information or data as may be required.
ARTICLE 23. Permit Fee on Film-Making Section 171. Requirement for Permit. No person or entity shall be allowed to go on location-filming within the City without securing first a permit from the City Mayor. Section 172. Imposition of Fees. There shall be collected the following permit fees for commercial film-making:
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(a) Local Filming (b) International Filming -
3,000.00 5,000.00
The fees shall cover the entire duration of location-filming. Section 173. Time and Place of payment. The fees imposed herein shall be paid to the City Treasurer upon application for a Mayor's Permit.
ARTICLE 24. Fee on Ambulant and Itinerant Amusement Operators Section 174. Imposition of Fee. - There is hereby imposed a special permit fee on ambulant and itinerant amusement operators, during fiestas and fairs at the following rates, subject to the payment of amusement tax, whenever applicable: (a) Circus, Carnivals, or the like per day P 100.00/day for the first ten days and P10.00/day thereafter. P50.00/day for the ten days and P10.00/day thereafter per unit of contrivances
(b) Merry-Go-Round, roller coaster, ferries wheel, swing shooting gallery and other similar contrivances.
Section 175. Time of Payment. - The fee herein imposed shall be payable before engaging in such activity. Section 176. Requisites. - Clearances from the Parks and Plaza Management and payments of electrical, sanitary and garbage shall first be obtained. Section 177. Administrative Provision. - Operators/ owners who have unpaid obligations or previous violations of any of the regulations and ordinances relating to these activities may be refused or disqualified to operate such activities in the City.
ARTICLE 25. Special Permit Fee Section 178. Administrative Provision. Any person, whether natural or juridical, desiring to engage in any special activities and/or events on a specified or limited period of time in a particular location within the jurisdiction of the City, shall first submit a written application to the City Mayor for a Special Permit. For that purpose, a written application in a prescribed form shall indicate the name and address of the applicant, the description of the activity, the time and date/s and the particular place or places where the same will be conducted and such other pertinent information and data as may be required. Section 179. Imposition of Fees. The following Regulatory Fees shall be collected for each day from any person except those specifically exempted by law which shall conduct any special activity and/or event within the City: (a) House to House Sales (b) To participate public bidding in this city. (1) Business located in Panabo (2) Business not located in Panabo (c) Fee to Extract Sand & Gravel (d) Raffle Draws (1) Promotional (2) Fund Raising (e) Promotional Sales (1)without selling of products (2)with selling of products (f) Solicitation (g) Movie Premiere/Advance Screening/ Film Festival and Others 200.00/month 300.00/month 100.00/year 200.00/draw 150.00/draw P 200.00/month
300.00/year 400.00/year 500.00/year
300.00/day
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(h) Fashion Show (i) Painting and Art Exhibitions (j) Flower Shows, Car Shows and Other similar shows (k) Bingo Social Raffle (l) Pop/Rock Concerts or Other similar concerts (m) Boxing Tournament and Other similar tournaments (n) Product Sampling/Launching (o) Special Sale (Midnight Madness) (p) Other Special Activities or Fund Raising Activities not mentioned
300.00/day 200.00/day 200.00/day 200.00/day 500.00/day 500.00/day 500.00/day 500.00/day 200.00/activity
Section 180. Time of Payment. The regulatory fee referred herein shall be paid to the City Treasurer before the issuance of Special Permit to conduct any such special activity and/or event. Section 181. Exemption Activities sponsored by the Barangay Council for fund raising activities shall be exempted from the payment of this fee. Section 182. Administrative Provision Only solicitations by legitimate charitable institutions shall be issued with permits. For this purpose, the applicant shall be required to submit SEC registration, Articles of Incorporation and written authority from the institution to conduct solicitation.
ARTICLE 26. Special Occasion Permit Fee Section 183. Imposition of Fees. The following regulatory fees shall be collected during the duration of every special occasion such as Araw ng Panabo, City Fiestas and other celebration or similar occasions, with the following fees. Merchandise 1.) Used Clothing 2.) Fruit Shake with refreshment 3.) Plastic wares/curtains/utensils/ceramics native products/house wares and the like 4.) Shoes/sandals/slippers/RTW/bags novelties & other fashion accessories 5.) Plants/ornamentals 6.) Herbal products 7.) VCD / Tapes 8.) Motor / Appliances 9.) Fast foods (Jollibee/Greenwich) 10.) Appliances, furniture, motorcycle 11.) Any other permit not mentioned above Permit Fee/Stall 500.00 300.00 500.00 500.00 350.00 350.00 350.00 500.00 1,500.00 1,500.00 300.00
Section 184. Time of Payment. The fee herein imposed shall be payable before engaging in such activity during special occasions.
ARTICLE 27. Ambulant Vending Fee Section 185. Imposition of Fees. There shall be collected the following ambulant vending fees for the privilege of selling in designated vending areas within the City: a.) b.) c.) d.) e.) f.) g.) h.) i.) j.) k.) l.) m.) n.) Barbecue (w/ eatery during night time only) Crispy Chicken (Rolling Stand) Lechon Manok (Rolling Stand) Tinap-anan Kakanin/Siopao/Nilagang Mais/Balut/Banana que etc. Prito Saging w/ juice Fruits Vegetables Shoes/Nipper/Umbrella Repair/Services Salted Fish Dried Fish Herbal Products Cigarette Stand Cigarette Stand w/ Newspaper, Magazine, etc. 1,000.00 800.00 800.00 500.00 300.00 300.00 800.00 800.00 300.00 300.00 300.00 300.00 200.00 300.00
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o.) Watch repair p.) Cellphone Repair/Services q.) Other Ambulant vending activity not mentioned
200.00 300.00 300.00
Section 186. Time of Payment. The fee mentioned above shall be paid to the City Treasurer before the issuance of the Mayors Permit.
ARTICLE 28. Permit Fee, Educational Support Program Fee and Security Fee for the Conduct of Group Activities Section 187. Imposition of Fees. Fees shall be imposed to any person, group or organization, who will conduct or hold any program or activity, for not more than twenty-four (24) hours, involving group of people, on the following schedule of fees: Particulars 1) Assembly/Seminars/Conventions/ Meetings/Crusades2) Rallies/Demonstration i. Political rallies for local candidates ii. Political rallies with national candidates 3) Athletic Competitions 4) Car/Motorcycle/Bicycle Competition/ Show/Races 5) Animal Show 6) Stage Show/Vaudeville/Drama/ Coronation/Ball 7) Amateur Singing Contests 8) Concerts/Cultural Shows/Fashion and Accessories Shows/ Beauty and Popularity Contests, DISCO/Variety Shows Fee 200.00/day
1,000.00/day 2,000.00/day 300.00/day 500.00/day 200.00/day 200.00/day 200.00/day
1,000.00/day
Section 188. Time of Payment. The fee imposed in this Article shall be paid to the City Treasurer upon filing of application for permit with the City Mayor. Section 189. Exemption.- Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of fees herein imposed, provided, that the Mayors Permit shall be secured. Section 190. Administrative Provision. A copy of every permit issued by the City Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the City who shall assign police officers to the venue of the program or activity to help maintain peace and order.
ARTICLE 29. Tiangge or Privilege Store Section 191. Definition. Tiangge or "Privilege Store" refers to a store or outlet that does not have a fixed location and normally set up in places like shopping malls, hospitals, office buildings, hotels, villages or subdivisions, churches, parks, sidewalks, streets and other public places for the purpose of selling a variety of goods or services for short duration of time or special events. Section 192. Imposition of Fees. (a) There shall be a daily fee of P50.00 to all stalls set up in an air-conditioned place/area or establishment regardless of dimension, located in the City for the duration that the Tiangge or "Privilege Store" is allowed to operate; (b) There shall be a daily fee of P25.00 to all stalls set up in a non-air-conditioned place/area or establishment regardless of dimension, located in the City for the duration that the Tiangge or "Privilege Stores" is allowed to operate; (c) Should the duration exceeds three (3) months in any taxable year, it shall not be considered a Tiangge or "Privilege Store". It shall be subject to the business tax at the rate prescribed under Chapter III, Article 8, Section 76, subsection (e) of this Code.
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Section 193. Exemption. The fees imposed in this Article shall not be collected from the following: (a) Those under contract with Exhibit Organizers, provided however, that the exhibit organizer must have an existing business permit and has paid the city taxes and fees for the current year; and (b) Tiangge stores operating under the Taboan sa Panabo, that are charged based on the fees prescribed for business establishments under the Taboan; while those operating under the Night Market shall be charged also based on the fees prescribed in the Night Market Ordinance. Section 194. Time and Manner of Payment. The fees imposed herein shall be paid to and collected daily by the duly authorized representative/s of the City Treasurer and shall, in return issue an Official Receipt as evidence of payment of the daily activities of the Tiangge or Privilege Stores. Section 195. Penalty. The Tiangge or Privilege Store who fails to pay the daily fee for five (5) consecutive days shall be caused automatic closure of the Tiangge or Privilege Store.
ARTICLE 30. Permit Fee for Firing Range Section 196. Imposition of Fees Every person or entity who shall establish, operate and maintain gun clubs within the City shall first secure a permit from the City Mayor through the Business Permit and Licensing Section and pay the corresponding annual fees: (a) 1 5 firing range . . . . . . . . . . . . . . . . . . . . P 1,500.00 (b) 6 10 firing range . . . . . . . . . . . . . . . . . . . P 3,000.00 (c) more than 10 firing range . . . . . . . . . . . . . . P 5,000.00 Payment of this permit fee shall be in lieu of Mayors Permit to conduct business but still subject to payment of business taxes in accordance with this Code. Section 197. Administrative Provisions. (a) The pre-requisite of law relative to the establishments, operations and maintenance of firing ranges should be strictly complied with, before a permit shall be issued. (b) Upon the order of the City Mayor, the duly authorized representative shall have the authority to inspect firing ranges to ensure that the standard verifications relative to Public Safety are strictly complied with. ARTICLE 31. Air Gun Permit Fee Section 198. Imposition of Fees. No person shall be allowed to carry an air gun in the City unless the owner registers the same with the Office of the City Mayor and pays to the City Treasury an annual fee of One Hundred Pesos (P100.00) within one month from the date of acquisition. Section 199. Administrative Provision Possession and/ or use of non-registered air guns shall be subject to confiscation and may only be returned upon payment of the surcharge of Three Hundred (P300.00) per year in addition to the annual registration fee.
ARTICLE 32. Permit Fee on Pedaled Tricycle Section 200. Who are Authorized to Operate Only Filipino citizens, corporation or entity, 60% of the ownership of which are owned by Filipino citizens are authorized to operate bicycles or pedicabs for hire. Section 201. Registration.- (a) No person shall operate a Trisikad or pedicab unless the same is registered with the Traffic Division of the PNP Station in the City and the corresponding fee is fully paid; (b) Registration of Trisikad shall be done within the first twenty (20) days of January. Failure to register within the period specified, shall subject the owner to a 50% surcharge in the registration fees; (c) Newly-acquired trisikads and/or pedicabs shall be registered within thirty (30) days from date of acquisition without prejudice to sub-paragraph (c) hereof; (e) A common carrier insurance sufficient to cover for any liability to any passenger in case of accidents shall be required upon registration of each pedal-operated tricycle or trisikads; (f) Cost of plate in the amount of P75.00 shall be added to the registration fee and to be paid at the City Treasurers Office.
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Section 202. Display of Plate Number and Carrying a Photostat Copy of the Registration The registration plate number of a bicycle and/or pedicab shall be prominently displayed at the rear portion of the pedicab, clearly visible at a distance of 15 meters and the driver/operator shall always carry a photocopy of the registration papers. Section 203. Imposition of Fees The annual rate of registration fee shall be as follow: a) Trisikad for hire(passenger, cargo or commercial) b) Trisikad for Private Use c) Traffic Clearance 200.00 120.00 50.00
Section 204. Operating Conditions For safety reasons, no Trisikad shall cross and pass the DavaoAgusan National Highway. Trisikads are likewise prohibited to use the perimeter road at the central public market from 7:00 A.M. to 7:00 P.M. to avoid traffic congestion. Section 205. Compliance of All Traffic Rules and Regulations The drivers or operators of pedicabs shall at all times comply with the traffic rules and regulations. No person shall drive and/or operate a Trisikad whose age is below Eighteen (18) years old and he must be a recipient of a Certificate of Attendance of Traffic Rules and Regulations seminar, to be jointly conducted by the Land Transportation Office (LTO) and Local Traffic Enforcers, and likewise a holder of a student permit issued by the LTO. The Trisikad-for-hire shall not be allowed to carry more than Three (3) passengers including the driver. Section 206. Time of Payment The fee imposed herein shall be due on the First (1st) day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. Failure to register within the period specified shall be subject to the penalty above stated.
ARTICLE 33. Trisikad Drivers Permit Section 207. Imposition of Fee There shall be collected an Annual Fee of P 75.00 for every Trisikad driver applicant. Section 208. Who are authorized to Operate Only Filipino Citizens whose ages are not below 18 years old and who are holders of Certificate of Attendance of Traffic Rules and Regulations conducted either by LTO or Local Traffic Enforcers, can operate a Trisikad unit. Section 209. Requirements The following requirements shall be submitted before a permit be issued: (a) Traffic Clearance (b) 2 pcs. 2x2 ID Picture (new applicants only) (c ) Old drivers permit (for renewal only) Section 210. Penalty Violation of the above provisions shall have a fine of P200.00 per year of operation without a permit or an imprisonment of not more than Fifteen (15) days or both at the discretion of the court.
ARTICLE 34. Fees for Tricycles-For-Hire Section 211. Imposition of Fees. No person shall operate a motorized Tricycle-for-hire without the payment of the following fees: (a) Franchise Fee - (to be collected every 3 years ) (1) 4 wheels (2) 3 wheels 400.00 325.00
(b) Filing Fee - (to be collected every 3 years) (1) 4 wheels (2) 3 wheels 450.00 400.00
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(c) (d) (e) (f)
Mayors Annual Permit Fee Traffic Clearance Sticker Service Fee
100.00 50.00/year 75.00/year 50.00/year
Section 212. Requirements for MTOP/Franchise. The following shall be submitted: (a) (b) (c) (d) (e) (f) Verified Application (Notarized 4 copies) Picture of the unit (front view only) with the owner standing beside Approved Insurance Coverage for property damage and physical injuries Certificate of Registration (CR) and Official Receipt (OR) Traffic Clearance Two(2) valid Identification Cards (Photocopies only)
Section 213. Requirements for Annual Mayors Permit. The following shall be submitted to support application for Mayors permit: (a) (b) Certificate of Registration (CR) and Official Receipt (OR) Traffic Clearance
Section 214. Administrative Provisions. The following shall govern the issuance of MTOP and the operation of motorized tricycle- for- hire: (a) No MTOP shall be granted by the City unless the applicant is in possession of units, with valid registration papers from the Land Transportation Office (LTO); The grantee of the MTOP shall be required to carry common carrier insurance sufficient to answer for liability it may incur to passengers and third parties in case of accidents; The MTOP permanent registration number must be awarded to the new applicants on a firstcome-first serve basis; All new MTOP applicants must personally apply to the Office of City Mayor-Licensing Section to receive the right of MTOP; Franchise/MTOP shall be granted every 3 years, subject to renewal. The MTOP shall be coterminus with the MCHs registration with the LTO as indicated in the last digit of its plate number; The right of the MTOP granted will be awarded to the new applicants on a first come, first serve basis upon failure to renew within two (2) months after the expiration of the MTOP; MTOP renewed within 2 months after expiration will be imposed with a one time surcharge of P300.00; The tricycle-for-hire shall operate only within the prescribed zones or routes within the City; No registration shall be accepted unless Clearance from the Traffic Division of Panabo PNP shall first be obtained; Common Carrier insurance must be required before the renewal of Mayors Permit; MTOP sticker bearing the MTOP permanent registration number shall be released annually upon the renewal of Mayors Permit and must be conspicuously posted at the front view of the vehicle from time to time inspection of this Citys authorized personnel; and Failure to renew the Mayors Permit on the specified renewal date shall be subject to a one-time surcharge of P200.00 per MTOP holder; Failure to renew the MTOP/franchise within One (1) month after expiration of the same shall be subject a one-time surcharge of P300.00 per MTOP holder. Transfer of ownership of unit with assumption of franchise may be allowed upon payment of transfer of ownership fees.
(b)
(c)
(d)
(e)
(f)
(g)
(i) (j)
(k) (l)
(m)
(n)
(o)
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Section 215. Requirements for Renewal of MTOP/Franchise The same requirements under Section 212, except (b) of this Code. Section 216. Requirements for Dropping of Franchise The following shall be submitted for the dropping of franchise: (a) BIR Clearance/Certification for Dropping (b) Certificate of Registration (CR) and Official Receipt (OR) Section 217. Requirements for Substitution of Unit. substitution of unit: The following shall be submitted for the
(a) Certificate of Registration (CR) and Official Receipt (OR)-old (b) Certificate of Registration (CR) and Official Receipt (OR)-new Section 218. Other Fees (a) Dropping Fee (b) Substitution Fee (c) Transfer of Ownership Section 219. P 200.00 / unit P 300.00 / unit P 5,000.00 / unit
Requirements for Transfer of Ownership:
(a) Approved application for dropping of franchise by the grantee of MTOP (b) Affidavit of consent executed by the grantee of MTOP for the transfer of ownership. Section 220. Administrative Provision. The following shall govern the dropping and substitution of units: (a) The permittee shall personally cause the dropping /substitution and sign the prescribed forms. In case of death, a death certificate must be presented. In all other cases where the permittee cannot personally transact, a Special Power of Attorney shall be required from the authorized representative; and (b) MTOPs dropped shall be automatically considered vacant MTOPs and recorded in the registry of vacant and available MTOP. Vacant and available MTOP shall be awarded to applicants on a first-come-first-serve basis.
ARTICLE 35. Building Permit and Related Fees Section 221. Assessment and Collection of Fees. There shall be assessed and collected fees and charges for services rendered in connection with the processing and issuance of building permits and the performance of other regulatory functions on a person firm and corporation before they are allowed to erect, construct, alter, move, convert or demolish any public or private building or structure within the City in accordance with the rates prescribed in the rules and regulations implementing P.D. 1096, otherwise known as the National Building Code, as amended. Section 222. Administrative Provisions (1) Contractors, subcontractors and/or constructions undertaken by third persons other than the owners/operators of the constructions who personally supervise the construction projects shall secure the required business permits prescribed in this Code and pay the business taxes, fees and charges based on the allocation of gross receipts of seventy (70%)-thirty (30%) percent, depending on the location of principal office and/or projects undertaken. (2) For this purpose, no construction permits of whatever kind or nature shall be finally issued to all concerned, unless and until business permits are duly secured by the contractor. Likewise, no final certificate of occupancy shall be issued, unless and until the corresponding business taxes, fees and charges are fully paid. (3) Contractors, subcontractors and others concerned whose principal offices are located elsewhere and who are required to secure the construction permits and pay the business taxes, fees and charges prescribed herein, shall retire the business permits secured upon full completion of the projects undertaken in the City. (4) Principal contractors who are required by law to secure the construction permits prescribed herein shall furnish the offices concerned, the list of subcontractors who shall undertake the construction of projects located in the City. (5) Ancillary structure plans shall be required together with the main Architectural and Structural Plans for the purpose of computing the correct fees required for building permits, such as business signs, swimming pools, fences, smokestacks on oven for commercial uses, water tanks etc.
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Section 223. Time of Payment. The fees and charges referred to in this Article shall be paid to the City Treasurer before the issuance of the building permit. Section 224. Accrual of payment. The building permit fees shall accrue entirely to the City.
ARTICLE 36. Permit Fee for Zoning/Locational Clearance Section 225. Imposition of Fees. There shall be collected fees for Zoning/Locational Clearance for all structures constructed/projects in the City in accordance with the prescribed HLURB rates. Section 226. Time of Payment. The fees in this Article shall be paid by the applicant or his representative to the City Treasury when zoning/locational clearance is granted.
ARTICLE 37. Road Diggings/Excavations and Restorations Fees Section 227. Imposition of fees. The following fees and charges shall be collected from any person, firm, or corporation except those specifically exempted by law which shall make or cause to be made any excavation or digging on private or public roads, streets and thoroughfares, including passageways and sidewalks within the City: Fees per Annum (a) Processing Fee 1. For water house connections 2. For all other excavations (b) Excavation Permit Fee (1) Underground Utility Lines a) First 50 linear meter length of excavation and below a) Over 50 linear meter length of excavation (2) Excess over 0.50 meter width of trench (c) For Foundation of Structures (d) For Road Concreting/Blocking and Asphalt Pavement (e) For Installation of Wooden/Concrete Utility Poles 300.00 500.00
500.00
15.00/l.m. 15.00/sq.m. 20.00/sq.m. 5.00/sq.m. 100.00/pole
Section 228. Deposits for Restoration and Maintenance. In addition to the fees imposed in the preceding Section, the following deposits shall be required from the excavator/permittee to cover the cost of restoration and maintenance for a period of one year of the excavated portions of the streets and thoroughfares, including passageways and sidewalks: (a) Restoration Deposit The restoration deposit shall be based on the following schedule: Per Square Meter or Fraction thereof : (1) Concrete Pavement a) 9" thickness b) 8" thickness c) 7" thickness d) 6" thickness e) 4" thickness (2) Concrete Sidewalk (3) Macadam Pavement (4) Asphalt Pavement 2" thickness (5) Curb and Gutter 950.00 863.00 784.00 712.00 588.00 588.00 400.00 520.00 400.00
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If the excavators/permittee shall undertake the restoration of the damaged portion of the streets/thoroughfares/passageways, a performance bond acceptable to the City shall be posted in lieu of the restoration deposit. (b) Maintenance deposit: (1) Concrete Pavement a) 9" thickness b) 8" thickness c) 7" thickness d) 6" thickness e) 4" thickness (2) Asphalt (3) Macadam (4) Curb and Gutter 238.00 216.00 196.00 178.00 147.00 130.00 50.00 100.00
Section 229. Penalties Any person violating the requirements of this Article shall be penalized by a fine of not less than Three Thousand Pesos (P3,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not more than Three (3) months. In the case of a corporation, partnership or association, the president, manager or the person-in-charge of the project shall be liable therefor. Section 230. Payment of Fees. The fees shall be paid to the City Treasurer or his duly authorized deputies before the permit to dig, obtain water, or excavate streets or thoroughfares and alleys in the City is issued. Section 231. Surcharge. A surcharge of Twenty Five percent (25%) of the fee imposed under this Article shall be collected from any person or entity which has already commenced to dig or excavate before the permit has been issued. Section 232. Administrative Provisions. (a) Applications for authority to undertake digging and excavations shall be filed with the City Engineering Office; (b) Escalation Clause Should there be any increase in the cost of labor and/or materials, including the increase in cost of operation and maintenance equipment, corresponding increase, subject to the approval of the Mayor, shall be adjusted in the restoration costs listed herein but not to exceed fifty percent (50%) of the increase in the cost of items and not oftener than once a year; (c) Disposition of proceeds. All fees collected, except the restoration deposit, under this Article shall accrue to the General Fund of the City to cover part of the costs of maintenance of the restored streets, sidewalks, curbs and gutters resulting from said excavations.
ARTICLE 38. Cockpit and Cockfighting Fees Section 233. Imposition of Fees. - No cockpit shall be operated nor shall any cockfighting activities be conducted, without first paying the following fees and securing the necessary licenses/permits herein required : a) b) c) d) Annual Registration Fee Cockpit Operators Permit Ocular Inspection Fee Special Permit Fee for Derbies (1) International Derby (2) National Derby (3) Regional/Local Derby e) Promoters Fees for each Derby 1) 2) 3) 4) 5 Cock Derby and above 4 Cock Derby 3 Cock Derby 2 Cock Derby 5,000.00 4,000.00 3,000.00 2,000.00 1,000.00 10,000.00 500.00
5,000.00 4,000.00 3,500.00
(f) Sultada Fees
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(1) Ordinary (2) Derby
50.00 100.00
Section 234. Annual Permit Fees for Cockfighting Officials - The following officials are required to obtain an annual permit to act as cockfighting officials upon payment of the following fees: a) Cockpit Managers b) Referees ( sentenciadores) c) Bet Takers ( masyadores/kristo) d) Bet Managers ( kasadores) e) Gaffers (mananari) f) Derby Match Makers 500.00 300.00 300.00 300.00 300.00 300.00
The permit shall be renewable yearly during the first twenty (20) days of January .
ARTICLE 39. Registration & Renewal Fee for Chainsaw Owners/Operators Section 235. Imposition of Fees. - (a) Chainsaw operators or owners are required to register his/her chainsaw units with the City Environment and Natural Resources Office (CENRO) and pay the registration or renewal at the City Treasury, at the rate imposed herein: Particulars Registration Fee Renewal Fees 300.00/unit 200.00/unit
(b) A penalty of Five Thousand Pesos (P5,000.00) shall be imposed for non-registration of chainsaw units.
ARTICLE 40. Regulatory Provisions on Certain Business Establishments Section 236. Bars, Massage Parlors, Sauna Baths and Similar Establishments. (1) Location - No bar, massage parlor, sauna bath, and other similar establishments shall be located within a distance of Fifty (50) lineal meters from any public building, school, hospital or church; (2) Building Requirement. Bars, massage parlors, sauna baths and other similar establishment shall be well-lit leaving no dark corners and shall be maintained under good sanitary condition at all times. There shall be neither private room nor separate compartments, except for lavatories, dressing rooms for ladies and the kitchen. (3) Days and Hours of Operation. No bars, massage parlors, sauna baths and other similar establishments shall be opened to the public except during the hours from 9:00 oclock in the morning to 12:00 oclock midnight everyday. However, during Sundays, days preceding official holidays and town fiestas they may open until 2:00 oclock in the morning of the following day. In case a bar is also duly licensed to operate a regular restaurant, caf or refreshment parlor, it may remain open before or after said hours to serve only meals, refreshments or non-intoxicating drinks. Any store, place, establishment, wherein alcoholic beverages or liquors of any kind are sold, shall be considered a bar for purposes of limiting the days and hours of operation prescribed herein. (4) Restriction to Persons- (a) Minors under eighteen years of age, intoxicated persons and persons carrying weapons or firearms of any description, except peace officers in the exercise of official duties shall not be admitted nor allowed to remain in any bar either as customer, employee or under any capacity; (b) No person shall be employed as bartender, waiter, waitress in a bar unless he is at least Twenty One years of age. He shall first obtain written certificate from the City Health Officer attesting that he is free from contagious disease. It shall be the duty of the operator of any bar to see to it that persons employed by them have been issued the afore-mentioned medical certificate; (c) The permits for all employees of massage parlors, barber shop with massage parlors, sauna baths and similar establishments shall be for a period of six (6) months and shall be renewable or validated within the first twenty (20) days of every semester of each year but in case of business or occupation newly started anytime within that semester, the certificate shall expire on the last day of the year it was issued.
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The operator shall, before employing any helper, waiter, waitress, dancer, hostess or entertainer, require each one of them to secure the necessary permit and health certificates and to produce evidence of payment of his or her license fee. In no case shall any entertainer, waiter, waitress, dancer or hostess be allowed to work in the aforesaid places of amusement unless he or she has provided himself or herself with the papers herein required. Section 237. Billiard or Pool Halls and Bowling Alleys. (1) Location- No billiard or pool hall or bowling alley shall be allowed to be maintained or operated within a radius of Fifty lineal meters from any public building, school, hospital or church. (2) Time of operation - Billiard or pool halls and bowling alleys shall be opened to the public only from 8:00 o clock in the morning to 12:00 oclock midnight daily. However, on Saturdays, days preceding official holidays and town fiestas, billiard or pool hall and bowling alleys may be opened until 2:00 oclock in the morning of the following day. However, bowling alleys located in any residential section shall not be permitted to operate on any day after 12:00 oclock in the evening; (3) Minors prohibited- No person conducting or operating a billiard or pool hall shall admit minors less than eighteen (18) years of age to participate in any games therein. In the case of bowling alley, minors under 12 years of age shall not be allowed to participate in any games therein. (4) Intoxicating liquor and firearms prohibited- No intoxicating liquor shall be sold within the premises of any billiard or pool room, or bowling alley neither shall any deadly weapons or firearms of any description be permitted to be carried within the premises thereof, except by peace officers in the performance of official duties. Section 238. Boxing and Wrestling Contest or Exhibition. (1) Permit required- No person shall stage a boxing or wrestling contest or exhibition for a purse within the territorial limits of the City unless it has been duly authorized by the Games and Amusements Board. (2) Amateur contests or exhibitions exempted- The provisions of the preceding paragraph shall not apply to amateur contests or exhibitions promoted and sponsored by under the auspices of school, college and universities recognized by the government or generally recognized amateur athletic of the government societies or federation where there is no purse to compete for. (3) Duty of promoters- It shall be the duty of the promoters, persons or entities conducting boxing or wrestling contest to see to it that peace and order is maintained in premises where the contest and exhibition is being conducted. Section 239. Nightclubs, Cabarets and Dancing Schools. (1) Location- No nightclubs and cabarets shall be established within the distance of Two Hundred (200) lineal meters and within Fifty (50) lineal meters in case of a dancing school, from any public building, school, hospital or church. (2) Building requirements (a) In each nightclub, cabaret or dancing school dancing space shall be properly ventilated, or well- lit and maintained under sanitary conditions at all times that the establishment is opened, and leaving no dark corners therein. The building should be safe for dancing purposes. (b) In these establishments there shall be neither private rooms nor separate compartments, except those assigned for lavatories, dressing rooms for ladies, bar and kitchen. There shall be in these establishments at least two sets of lavatories, one exclusively for women and another for men. The dancing and dining hall of every nightclub, cabaret, or dance hall, which is also authorized to operate a hotel, shall be on floor separate from its lodging rooms. Days and hours of operation- No nightclubs, cabarets, dancing schools or dance halls shall be opened to the public, except from the hours from 5:00 oclock in the afternoon to 12:00 oclock midnight everyday. However, during Saturday, days proceeding official holidays and during town fiestas, they may be opened until 2:00 oclock in the morning the following day. In case any of these establishments is also duly licensed to operate a regular restaurant, caf or refreshment parlor, it may remain opened before or after said hours to serve only meals or refreshments, without permitting dancing to take place therein. (3) Restrictions as to persons-(a) No minor under Eighteen (18) years of age, persons carrying deadly weapon or firearms of any description, except peace officers in the exercise of official duties, and intoxicated person shall be admitted nor allowed to remain in any nightclub, cabaret, dancing school or dance hall, either as customer, employee or under any capacity; (b) No person shall be employed as a professional hostess, dancer, or in any capacity of this
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establishment unless he/she is at least Twenty-One (21) years of age and without first having obtained a written Medical Certificate from a City Health Officer attesting that he/she is free of contagious or infectious disease. It shall be the duty of the operator of any those establishments to see to it that persons employed by them have been issued the aforementioned medical certificate. Section 240. Operation of Video Machine, Computer Games, Parlor, for Commercial Purposes. (1) No person, natural or juridical, shall operate a video machine parlor for commercial purpose without first securing a permit from the office of the City Mayor. (2) No commercial operation of video machine parlor shall be established within one hundred (100) meters away from all corners of elementary, secondary and tertiary schools. Section 241. Internet Caf Establishment. (a) The nature and scope of Internet Caf establishment are as follow: (1) Any establishment, which includes residential units with more than one computer unit principally offering internet services, including, but not limited to, e-mail, fax, online and network games, chatting, surfing and other such services covered by the internet technology which are accessed for a fee. (2) Other business establishments that offer a combination of services such as food and internet bar, and Internet recreation, and others of similar nature. Internet and other combination are still included as Internet Caf and shall be covered by this Ordinance. (3) Educational institutions, private homes and corporate entities using the Internet through an Internet Service Provider (ISP) for purposes other than business shall not fall under the category of Internet Caf establishment. (4) Internet Caf establishments expanding to other lines of services such as offering short term courses which may run between one to six months and which may fall under computer programming, computer technology and other such similar courses shall apply for a permit to offer such courses from the Technical Education and Skills Development Authority (TESDA). (b) Operation of Internet Caf Establishment - Internet Caf establishment shall follow the following guidelines for its operation: 1) Internet Caf establishments are required to secure a Business Permit and other licenses required by the local government to operate; 2) Internet Caf establishments which offer a combination of other services as defined in this ordinance are also required to declare in their business permit other lines of business other than internet services. 3) Internet Caf establishments should not allow students to stay in the premises of the establishment during their class hours unless for specific educational purposes such as data research or statistical gathering. 4) Internet Caf establishments shall not offer online and network gaming services during class hours to students and/ or minors. 5) Prohibited drugs, intoxicating drinks, selling of cigarettes, and smoking are prohibited inside the Internet Caf establishments; 6) Selling of food and meals are allowed only when Internet Caf establishments have declared in their original permits or the permit to do other businesses. 7) Internet Caf establishments shall not allow computer hackers or computer hacking to be practiced in their premises. 8) Internet Caf establishment must post in a conspicuous and visible area within the establishment a warming sign against accessing pornography and playing games by students during prescribed class hours on school days. 9) Internet Caf establishments must be well lit and no colored lights. 10) Internet Caf establishments offering a combination of services such as research and games shall either provide headphones for every unit being used for gaming or reduce the volume of the gaming unit so as to prevent excessive sound that could disturb other users. Internet Caf establishments may play music at a moderate volume. 11) Internet Caf establishments may provide for means of downloading/ saving information from the internet user, to be determined by the Board. 12) Internet Caf establishments must not fully enclose cubicle for every computer. Only halfclosed cubicle shall be allowed, the specifications of which will be provided by the Board. 13) Internet Caf establishment offering the use of web cameras or web cams must not allow its users to use it for obscenity and lewd designs. 14) Internet Caf establishments shall be maintained under good sanitary condition.
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15) Internet Caf establishments should not tolerate or promote indecent, lewd and immoral behavior inside the establishment. (c) Guidelines for Services Offered - The following services of Internet Caf establishments are covered by this Article, specially viewing, sourcing and interacting with: 1) 2) 3) 4) 5) 6) 7) 8) 9) Magazines archives Public and University Current world and business news Advertisement and shopping Sports and recreational services Entertainment and games Chatting and e-mail E-commerce and various printing and documentation needs Other similar matters and/or services not falling under Section 5.2
Internet gambling, nudity, vulgar language, depiction of graphic sex and all other forms of lewd pictorial presentation are prohibited from being sourced, accessed or provided by Internet Caf establishments and by all internet users regardless of age. Corresponding penalty will be meted to establishments that allow violation of this section. Chatting by minors which will lead to sexual exploitation and experimentation with pedophiles and other sexual perverts shall be terminated by the establishments that allow violation of this section. A floor rate for internet use to be followed by all accredited Internet Cafs may be set by the Board for compliance after proper consultation with owners and/ or authorized organization of Internet Caf owners. d) Consortium, Linkages and Networking with other Sectors or Agencies The following are the guidelines for consortium, linkages and networking of Internet Caf with other sectors or agencies. Internet Caf establishments may enter into consortium with private educational institutions for the purpose of providing computer technology information to students without prejudice to their permits or licenses. e) Punishable Acts. Under this Article, the following acts committed by Internet Caf establishments shall be deemed punishable, and subject to the penalties set forth under sub-paragraph f hereof. 1) Operating an Internet Caf without business permit or license. 2) Operating other business in combination with Internet services without the necessary business permit or license. 3) Allowing students to surf or source data / information other than those needed to study or educational processes during prescribed class hours; 4) Selling or allowing the use or consumption of prohibited drugs and intoxicating drinks within the Internet Caf premises; 5) Smoking and selling of cigarettes within its premises, specially to children and minors; 6) Allowing the use of Internet facilities for fraud and deceit whether of sexual or business nature, promotion of indecent and immoral behavior, the sourcing or accessing of depictions of nudity, graphic sex and all other forms of lewd pictorial presentations, injurious materials and confidential websites that are protected by the government, gambling, and other criminal activities. f) Penalty. The above violations shall be subject to the following penalties: 1) A fine of P 1,000.00 for the first offense and/or 5-day suspension of business operation. 2) A fine of P 3,000.00 for the second offense and/or two weeks suspension of business operation; 3) A fine of P5,000.00 and/ revocation of business permit by the City Mayor for the third offense. Section 242. Videoke Establishment. Videoke refers to an electronic device with television connected to KARAOKE or any musical instrument with a coin supplied or feed and automatically plays according from its selected list of songs which can serve as a singing accompaniment. Videoke House is a licensed entertainment place with a coin-operated karaoke which customers feed or supply personally for them to sing-along. All establishments with Videoke within the public market premises shall operate up to 10:00 P.M. during Mondays and Fridays and 12:00 midnight during Saturdays, Sundays and Holidays.
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Some establishments located in other places shall only operate up to 10:00 P.M. with the volume thereof not to exceed the prescribed volume as determined by the barangay in order not to disturb the neighboring establishments or residents. Videokes operated within a residential area shall be required as a condition to the issuance of a business permit to put up or install sound proofing materials to regulate the sound. No business establishments with videoke shall be granted a Business Permit to operate unless a Barangay Clearance duly signed by the Barangay Captain shall first be obtained. The establishment shall be located within a distance of 50 linear meters from any public building, school, hospital or church. In case a videoke is operating with a refreshment parlor or serving meals, snacks, alcoholic drinks or any other beverages, this must be licensed and assessed separately from the Videoke Operation. Monitoring by the duly authorized personnel shall be done from time to time to ensure safety of the general public.
ARTICLE 41. Registration and Monitoring Fee of Single-Motorcycle Section 243. Definition of Terms a) Single-Motor is a single motorcycle unit with two (2) wheels registered as private utility vehicle with the Land Transportation Office (LTO) existing in the City. b) Sticker Fee is a luminous sticker bearing the logo of the Local Government Unit with seven (7) digit numbers to be visibly displayed on the single motor unit that shall serve as a control number in the LTFRB inventory for all single motorcycles existing in the City. c) Monitoring Fee is the fee imposed to commensurate the service fee rendered in monitoring proper observance and compliance of policies and the provisions of this Article. Section 244. Imposition of Fees. The following fees shall be collected from operator(s) of single motorcycle units existing in the City, as follow: Sticker Fee Monitoring Fee Total 50.00 per unit 100.00 per unit 150.00
Section 245. Administrative Provisions. All owners of single motorcycles operating in the City shall, for inventory record purposes, submit for listing its single motorcycles registration with the office of the LTFRB of the City with a certification from the barangay concerned on the legitimate ownership of the single motorcycle unit. The total amount of One Hundred Fifty (P150.00) Pesos shall be paid to the City Treasurer or to his duly authorized representative not later than January 31 every year. A luminous sticker shall be issued to the operator of the single motor which shall be displayed at the visible part of the unit at all times. Section 246. Penalty. Any owner of single motorcycle operating in the City found violating any of the provisions of this Code shall be fined in the amount of Five Hundred (P500.00) Pesos and an imprisonment of not more than seven (7) days at the discretion of the court.
ARTICLE 42. Permit Fee for the Storage of Flammable and Combustible Materials Section 247. Imposition of Fee. Every person or entity who operates and maintains storage facilities and depots, used for flammable, combustible or explosive substances which are hazardous and dangerous to life and limb, shall pay a yearly permit or Certificate of Inspection in compliance with the standard safety requirements and regulations from the City Health and City Engineering Offices, in coordination with the City Fire Marshall, and shall pay the regulatory fees, to be computed on the basis of the total volume or weight, as the case maybe, on the substances which are stored in or used by the facilities or depots during the preceding calendar year. A) Storage of Flammable, Combustible or Explosive Substance: 1) Flammable liquid with flash points at 20 degrees Fahrenheit or below such as gasoline and other carbon basophile, naphtha, benzon, allodin and acetone: 1 to 25 gals. 22.00
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Over 25 to 50 gals. Over 50 to 100 gals. Over 100 to 500 gals. Over 500 to 1,000 gals Over 1,000 to 1,500 gals. Over 1,500 to 2,000 gals. Over 2,000 to 2,500 gals. Over 2,500 to 3,000 gals. Over 3,000 to 3,500 gals. Over 3,500 to 4,000 gals. Over 4,000 to 8,000 gals. Over 8,000 to 10,000 gals. Over 10,000 to 50,000 gals. Over 50,000 to 200,000 gals. Over 200,000 to 500,000 gals. Over 500,000 to 1,500,000 gals. Over 1,500,000 to gals. In excess of 2,000,000 gals. Plus P1.00/100 gals.
44.00 88.00 132.00 198.00 264.00 330.00 396.00 495.00 605.00 715.00 825.00 1,320.00 2,200.00 3,300.00 4,400.00 5,500.00 6,600.00
2) Flammable liquids with flash points at 20 degrees Fahrenheit and below 100 degrees Fahrenheit such as alcohol amyl acetate, tolout, ethyl acetate: 1 to 25 gals. Over 25 to 50 gals. Over 50 to 100 gals. Over 100 to 500 gals. Over 500 to 1,000 gals. Over 1,000 to 5,000 gals. Over 5,000 to 25,000 gals. Over 25,000 to 50,000.00 gals. Over 50,000 gals. B) Combustible Liquids 1) Combustible liquids with flash point at 100 degrees Fahrenheit to 200 degrees Fahrenheit such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish , cleansing solvent and polishing liquids: 1 to 25 gals. 22.00 Over 25 to 100 gals. 44.00 Over 100 to 500 gals. 82.50 Over 500 to 2,000 gals. 165.00 Over 2,000 to 10,000 gals. 550.00 Over 10,000 to 50,000 gals. 1,100.00 Over 50,000 to 100,000 gals. 1,650.00 Over 100,000 gals. 1,750.00 2) Combustible liquids with flash point over 200 degrees Fahrenheit when subject to spontaneous ignition or are artificially heated of higher than their flash point as petroleum oil, crude oils and others: 1 to 25 gals. Over 25 to 50 gals. Over 50 to 100 gals. Over 100 to 500 gals. Over 500 to 1,000 gals. Over 1,000 to 20,000 gals. Over 20,000 gals. 22.00 33.00 55.00 142.00 242.00 330.00 550.00 27.50 44.00 66.00 82.50 165.00 330.00 550.00 1,100.00 1,650.00
C) Acetylene, hydrogen, coal, gas and other flammable in gaseous form, including liquefied petroleum gas and other compressed gases: 1 to 25 gals. Over 25 to 100 gals. Over 100 to 500 gals. Over 500 to 2,000 gals. Over 2,000 to 10,000 gals. Over 10,000 to 50,000 gals. 11.00 22.00 66.00 132.00 330.00 660.00
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Over 50,000 to 100,000 gals. Over 100,00 gals. D) Combustible Solids 1) Calcium Carbide 1 to 20 kgs. Over 20 but not more than 50 kgs. Over 50 but not more than 500 kgs. Over 500 but not more 1,000 kgs. Over 1,000 but not more than 5,000 kgs. Over 5,000 but not more than 10,000 kgs. Over 10,000 but not more than 50,000 kgs. Over 50,000 kgs. 2) Pyrolyxin 1 to 50 kgs. Over 50 to 200 kgs. Over 200 to 500 kgs. Over 500 to 1,000 kgs. Over 1,000 to 3,000 kgs. Over 3,000 to 10,000 kgs. Over 10,000 kgs. 3) Matches 1 to 100 kgs. Over 100 to 500 kgs. Over 500 . to 1,000 kgs. Over 1,000 to 5,000 kgs. Over 5,000 kgs.
990.00 1,650.00
44.00 55.00 72.50 110.00 165.00 220.00 330.00 440.00
44.00 82.50 110.00 220.00 440.00 660.00 1,375.00
44.00 165.00 275.00 550.00 1,100.00
4) Nitrate, phosphorous, bromine, sodium, picric acid and other hazardous explosives, corrosive oxidizing & lachrymatory properties: 1 to 25 kgs. Over 25 to 100 kgs. Over 100 to 500 kgs. Over 500 to 1,000 kgs. Over 1,000 to 5,000 kgs. Over 5,000 kgs. 44.00 55.00 110.00 220.00 330.00 440.00
5) Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum and other similar combustible shavings and fine materials: 1 to100 cu. ft. Over 100 to 500 cu. ft. Over 500 to 1,000 cu. ft. Over 1,000 to 2,500 cu. ft. Over 2,500 cu. ft. 44.00 82.50 110.00 220.00 330.00
6) Tar, resin, waxes, copra, rubber, coal, bituminous coal and similar combustible materials: 1 to 100 kgs. Over 100 to 500 kgs. Over 500 to 1,000 kgs. Over 1,000 to 3,000 kgs. Over 3,000 to 5,000 kgs. Over 5,000 to 10,000 kgs. Over 10,000 kgs. 7) Cinematograph films With total aggregate weight of not more than 500 kls. With total aggregate weight of not more than 500 kls. but not more than 2,000 kls. 220.00 440.00 44.00 82.50 165.00 220.00 275.00 385.00 660.00
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With total aggregate weight of more than 2,000 kls.
660.00
Section 248. Time of Payment. The fees imposed in this Article shall be paid to the City Treasurer upon application of permit with the City Mayors Office. Section 249. Administrative Provisions. (a) No person shall keep or store at his place of business any of the foregoing flammable, combustible or explosive substances without securing a permit therefor. Gasoline or naphtha 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 City Mayor shall promulgate regulations for the proper storing of said substances and designate an official who shall supervise enforcement of the said regulations.
ARTICLE 43. Regulation and Fees for the Conveyance of Transportation of any Explosive or Hazardous Inflammable Liquids Section 250. Permit. It shall be unlawful for any person, firm or corporation to convey or transport any explosive or hazardous inflammable liquid within the City of Panabo in any truck, tank trailer, vessels, boat or craft or any motor vehicle without first having obtained a permit from the City Mayor for said conveyance, upon recommendation by the Chief of Local Fire Service. Section 251. Hazardous Inflammable Liquid. This includes liquids with points below one hundred (100) degrees Fahrenheit such as gasoline, oil, kerosene and other similar materials. Section 252. Imposition of Fees. For every permit granted under the provisions of this Title, the following fees shall be paid by the manufacturer, distributor, dealer and the gasoline oil depot: (a) Cargo trucks a payload capacity of 20 50 gallons or its equivalent (b) Over 50 gallon drums or equivalent (c ) Tank trucks, tank trailer and semi tank trailers, having capacity of: 6,000 liters or less Over 6,000 liters (d) Self propelled or non propelled package (e) Self propelled or non propelled bulk/craft 500.00 750.00 500.00 750.00 500.00 750.00
Provided, that no fuel for consumption, conveyance and storage tank deposited on the conveyance up to fifty (50) gallons, shall be permitted without first securing permit or paying the above fees. Provided, further that no person shall be allowed to store, display or sell any hazardous inflammable liquid, except those who are granted permit by the City Mayor. Provided, finally, that the government of the Republic of the Philippines and/or any of its political subdivisions, the United States Army and Navy, United States Embassy and members of its staff, diplomatic and consular representatives and officers of foreign powers are hereby exempted from the imposition of the fees mentioned herein.
ARTICLE 44. Ambulant Vending Fees Section 253. Imposition of Fees. There shall be collected the following ambulant vending fees for the privilege of selling in designated vending areas within the City of Panabo. Mayors Permit per year Space occupied per sq.m. / per day Wheeled store per sq. m. of space occupied per day 100.00 4.00 10.00
Provided, however, that special permit be secured by seasonal vendors during special occasions such as festival, city fiestas and other celebration or similar occasions with the following fees: Special Permit Fee Space occupied / sq.m./ day 200.00 25.00
Section 254. Time and Manner of Payment. The City Treasurer is hereby authorized to assign or designate a collector for this purpose. The vending fee shall be collected daily.
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Section 255. Administrative Provisions.-(a) Ambulant vending shall be allowed only in designated areas to be determined by the Sangguniang Panlungsod; (b) Only those vendors, permitted by the City Mayor might sell their wares in designated vending areas. For the purpose of the issuance of annual vendors permit, priority shall be given to those who are residents of Panabo City and whose income is on the poverty line; (c ) No vendor shall be allowed to permanently occupy any portion of the vending sites or to put any permanent structures. The occupancy of a portion of the vending site shall be on first come, first serve basis each day and no person shall be allowed to use as his quarters the space authorized for him to vend.
ARTICLE 45. Persistent Sidewalk Vendor or Persistent Vendor Fees Section 256. Imposition of Fees. The following fees shall be paid for using sidewalks, street sides, lands of public domain, government buildings and other properties owned by the government to include individuals engaged in rental of huts, cottages within the shoreline of the City without the foreshore lease being approved by the Department of Environment and Natural Resources (DENR). Space Occupied / sq. m. Wheeled caterers - 2.00/sq.m./day - 20.00/sq.m./day
Section 257. Administrative Provision.- (a) Collection of fees under this Article does not legalize stay or use by any persistent sidewalk vendors or persistent vendors in places above mentioned but only for purposes of regulating them while engaged in the business. They can be demolished, removed or driven out at anytime when interest of the public so requires; (b) Each vendor shall be responsible for the cleanliness of his area and dispose of his wastes in designated garbage dump area.
Chapter V SERVICE FEES AND OTHER CHARGES ARTICLE 46. Mayors Certification Section 258. Imposition of Fees There shall be collected a service fee, for each Mayors Certification issued for the following purposes: (a) For Local and Domestic employment/requirements (b) For Passport/Visa application (c) For travel/employment abroad (d) For application of Filipino Citizenship (e) For Firearms Permit application (f) For scholarship and study grant (g) Other Purposes 100.00 200.00 300.00 500.00 500.00 50.00 100.00
Section 259. Requisites. Before the issuance of the above-mentioned certification, Barangay Clearance, Police Clearance or Court Clearance shall first be obtained.
ARTICLE 47. Civil Registry Fees Section 260. Registration Fees. Fees shall be collected for the registration of the following certificates: (a) Birth Certificate (1) Timely-(within 1 month from the date of birth) (2) After 30 days from the time of birth but not more than 6 months (3) After 6 months from the time of birth but not more than 1 year (4) After 1 year from the time of birth (b) Death Certificate (1) Timely (within 1 month from the date of death) (2) After 30 days from the time of death but not more than 6 months (3) After 6 months from the time of death but not more than 1 year (4) After 1 year from the time of death onwards (c) Marriage Certificate (1) Timely 50.00 200.00 250.00 300.00 45.00 150.00 225.00 300.00
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a) Within 15 days ( with license) b) Within 30 days ( for Art. 34 & other traditional rites) (2) After 15 days/30 days from the time of marriage but not more than 6 months (3) After 6 months from the time of marriage but not more than 1 year (4) After 1 year from the time of marriage (c) Registration of Birth of Foundling (d) Registration of Birth of Children in Need of Special Protection (CNSP) Section 261. Service Fees. Fees shall be collected for the following services: (a) Application for Marriage License: (1) Where applicants are residents of Panabo City (2) Where one of the applicants is a non-resident (3) Where one of the applicants is a foreigner (b) Issuance of License (1) Under Art.65 of the Family Code/RA 386 (2) Others (c) Solemnization by the City Mayor (1) Within City Hall Building (2) Venues Other than the City Hall Building (d) Processing Fees (1) Legitimation (2) Acknowledgment /Admission of Paternity (3) Use of Surname of Father (4) Use of Surname of Father ( for indigents) (5) Supplemental Report (6) Correction of Wrong Registration (e) Annotation of Court Decrees/Orders (1) Judicial Correction of Clerical Error (2) Annulment of Marriage (3) Legal Separation (4) Cancellation of Double Registration (5) Declaration of Presumptive Death (6) Adoption (f) Subscription of Oath (g) Conversion to Islam (h) Administrative Services under R.A. 9048 1) Change of First Name (CFN) 2) CFN Migrant Petition service fee 3) Correction of Clerical Error (CCE) 4) CCE Migrant Petition service fee 5) Registration of CCE/CFN 6) Certificate of Finality 7) Record Sheet 8) Affirmation of Petition 9) Annotation on Birth/Marriage/Death Certificate (i) Issuance of Certified True Copy (j) Issuance of Certified True Copy (For Travel Abroad) (k) Electronic Endorsement (l) Out-of-Town Request for Parental Advice/Consent (m) Out-of-Town Registration/Endorsement (n) Request for NSO copy of Birth/Marriage/Death Cert. & CENOMAR (o) Photocopy of Document per page (p) BREQS(Batch Request Entry Query System) Service Fee (q) Request for SECPA (from local office) (r) Posting Fee (s) Archival Fee (t) For the registration of documents and certified copies of documents on file: (1) Per registration of court decision recognizing or acknowledging natural children or recognizing/denying such recognition (2) Per recognition of judicial determination of paternity
200.00 200.00 250.00 300.00 350.00 Exempt Exempt
225.00 300.00 450.00 2.00 200.00 375.00 750.00 200.00 200.00 1,000.00 500.00 100.00 200.00 300.00 525.00 525.00 300.00 400.00 500.00 50.00 200.00 3,000.00 1,000.00 1,000.00 500.00 200.00 50.00 50.00 50.00 50.00 60.00 350.00 150.00 100.00 200.00 100.00 2.00 150.00 100.00 50.00 50.00
200.00
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affiliation (3) Per recognition of court decision or order of custody on minor and guardianship (4) Per registration of aliases (5) Per registration of naturalization (6) Per registration of Filipino citizenship (7) Per registration of repatriation of Citizenship
250.00 250.00 200.00 2,000.00 1,250.00 2,000.00
Section 262. Exemptions. The above fees shall not be collected in the following cases: (a) Issuance of certified copies of documents for official use, at the request of a competent court or other government agency; (b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school; (c) Burial permit of a pauper per recommendation of the City Mayor. Section 263. Time of Payment. The fees shall be paid to the City Treasurer before the registration of a document or issuance of the license or certified copy of a civil registry document. Section 264. Administrative provision. (a) A Marriage License shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on Pre-Marriage Counseling Seminar (PMC); (b) It shall be the duty of the City Treasurer to receive and collect administrative fines as provided for in this Article; (c) Persons incharge with the duty of reporting to the Local Civil Registrar the facts of births, deaths and marriages in accordance with the Civil Registry, otherwise known as Act 3753, who fails to perform their duties shall be reported by the Local Civil Registrar to the City Legal Officer for proper action or prosecution for violation of the Civil Registry Law.
ARTICLE 48. Assessors Fee Section 265. Imposition of Fees. a) Certified True Copy of Tax Declaration b) Certification of Property holdings/no landholdings c) Certified copy of barangay maps For every square inch in excess of the long bond paper d) Preparation of locational maps or vicinity maps or other extra mapping works e) Assessors Fee (segregation/consolidation of lots) f) True copy of tax maps g) Research works/verification service fee h) Reproduction of maps (photocopy, white or blue print) i) Service Fee (Assessor) 75.00 75.00 225.00 1.00 225.00 75.00 225.00 75.00 225.00 75.00
Section 266. Time of Payment. The fees imposed in this Article shall be paid to the City Treasurer upon application/request for clearance or certificate.
ARTICLE 49. Other Clearances Section 267. Imposition of Fees for Police Clearance. There shall be collected a service fee for each police / mayors clearances certificate issued, as follow: (a) For domestic employment, scholarship, study grants (b) For firearms permit application (c) For change of name (d) For passport /visa application (e) For application for Filipino citizenship (f) For telephone installation (g)For other purposes not specified above 100.00 200.00 150.00 250.00 350.00 150.00 100.00
Section 268. Fees for Police Blotter - Any person securing police report or blotter from the Panabo City Police Station shall pay to the City Treasurers Office a fee of seventy-five (P75.00) pesos. Section 269. Imposition of Fee for Clearance/Certification from the Bureau of Jail Management and Penology.- There shall be collected a service fee of seventy-five ( P75.00) pesos for every clearance or certification issued by the Bureau of Jail Management and Penology.
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Section 270. Time of Payment. The service fees imposed in this Article shall be paid to the City Treasurer upon application for clearance or certificate.
ARTICLE 50. Health Certificate Fees Section 271. Health Certificate. No person who exercises profession, occupation, and/or calling, within the jurisdictional limits of the City, whether working on a contractual, casual, temporary, probationary or permanent basis, regardless of his/her position shall be employed without a health certificate issued by the City Health Officer. This certificate shall be issued only after submitting the required physical and medical examinations. Section 272. Imposition of Fees. All persons required by existing laws, rules and regulations to secure health certificate from the City Health Office shall pay an annual fee of Sixty (P60.00) Pesos, except the following persons / workers who shall pay the corresponding fees stated hereunder: FEES PER ANNUM (a) Food Service personnel (b) Entertainment service personnel (c) Managerial / supervisory personnel 70.00 100.00 100.00
Section 273. Definition of Terms. - For the purpose of applying this section, the following classification of workers shall be used: a) Food Service Personnel shall include the following positions: food attendant/food handler, waiter/waitress, bartender/barmaid, cook, kitchen staff, service crew, team member, chef, maitre D, cashier, rider, production worker, kitchen crew, delivery helper, dishwasher, butcher, barista, caterer, pantryman, baker, server, pastry/cake maker, commis, busboy, busgirl, steward, nutritionist, food and beverage/banquet personnel, recipe developer, food service specialist, food vendor, all other related positions. b) Entertainment Service Personnel shall include the following positions: Dance Instructor, Entertainer, Dancer, Commercial Sex Workers, CCA, CLEO, model, singer, band member, stand-up comedian/actor, group performer, stage performer, all other related positions. c) Managerial/Supervisory Personnel shall include but not limited to the following positions: project manager, marketing/store manager, administrator, administrative supervisor, accountant, treasury officer, restaurant manager/supervisor, editor, publisher, general manager, duty manager, front desk manager, housekeeping manager, food and beverage manager, banquet manager, production manager, boutique supervisor, team leader, management trainee, warehouse supervisor, compensation/benefit manager, immigration consultant/assessor, test/IT Manager, Call Center Manager, HR generalist, logist superintendent, all other related positions. Section 274. Time of Payment. The fee imposed herein shall be paid to the City Treasurer upon application for a Health Certificate before any business, occupation, profession, or calling can be lawfully begun or pursued by an individual. In cases where the business has already been established and that the renewal of business permits and licenses are concerned, the company may shoulder the amount incurred of each employee concerned and shall be exempt from all other requirements upon submission of a company medical certificate. The Individual Health Certificate so secured by such shall be renewed in the same instance and together with the renewal of business permits and licenses during the first Twenty (20) days of January of every year. Newly hired workers and/or employees shall secure their Individual Health Permit from the moment they are actually accepted by the management of any business or industrial establishments to start working.
ARTICLE 51. Other Fees for Health and Medical Services Section 275. Medical, Health, Sanitary and Laboratory Fees. For the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public, every owner or operator of business, industrial, commercial or agricultural establishment accessories, building and houses for rent, and/or any person required by the existing laws and regulations to secure a health certificate from the City Health Office, shall secure a sanitary certificate or permit upon payment of a fee, in accordance with the following schedules: A) Medical Certificate 1) Medical certificate fees (a) Students
60.00 30.00
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(b) Non-residents (c) Others 2) Medical certificate in connection with application for: (a) Naturalization/Legitimation/adoption/annulment of marriage / gender change (b) Travel abroad (c) All others not mentioned above (d) Delayed renewal of health certificates B) Examination 1) Fluoroscopic (x-ray) examination (a) x-ray examination for purposes of employment, travel abroad and others (b) x-ray examination for diagnostic purposes to aid the physician for a correct diagnosis 2) Cervico vaginal examination (a) paps smear examination fee (b) gram stain (1) routine and/or smear for any organism (2) smear examination for gonococcus C) Laboratory Fees (1) Urinalysis (a) Routine (b) pregnancy test (2) Feces (a) Routine, microscopic search for parasite, eggs, abnormal cells, flagellates, amoeba, cysts, etc. (b) Determination of count blood or other chemical tests (3) Sputum (a) Direct smear examination for TB (4) Cerebrospinal fluid (a) Total cellular count (b) Differential count (c) Qualitative test for protein, sugar, etc. (d) Wassermann of Khans tests (e) Smear examination for organism (f) Examination for TB (a) Platelet Examination (5) Blood Examination (a) Complete blood count (b) Count total, leukocyte / erythrocytes Count, differential leukocytes (d) Platelet count (e) Coagulation time only (f) Bleeding time (g) Malarial parasites (h) Filarial, micro, search (i) Blood Typing (j) Blood Matching (k) Typing and matching (l) Wassermann or khans tests (VDRL) (m) Hemoglobin Count/Hematocrit count (n) ESR (6) Serological test (a) VDRL / RPR (b) TPPA (c) HIV / AIDS Test (Screening) (d) Hepa B Surface Antigen Test (7) Blood Chemistry (a) Fasting Blood Sugar (FBS) (b) Uric Acid (UA) (c) Cholesterol (d) Creatinine (e) Blood Urea Nitrogen (BUN) (f) Triglyceride (g) HDL / LDL
100.00 60.00
250.00 150.00 60.00 60.00
200.00 100.00
50.00 60.00 50.00
20.00 100.00
20.00 100.00 60.00 150.00 150.00 150.00 500.00 250.00 250.00 50.00 60.00 50.00 50.00 80.00 50.00 50.00 75.00 75.00 50.00 200.00 250.00 150.00 50.00 150.00 70.00 150.00 350.00 200.00 60.00 80.00 80.00 80.00 80.00 150.00 150.00
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(8) Enteric & General Bacteriology (a) Urethral Smear (Grams) (b) Culture & Sensitivity Test (c) Culture D) Dental Service Fee (a) Tooth extraction (a) With additional 50.00Php / tooth for suturing (1) Anterior (Temporary Tooth) (2) Posterior (Temporary Tooth) (3) 4 Anterior Tooth (permanent tooth) (4) Cuspid to 2nd molar (permanent tooth) (b) Root Fragment (c) Fractured Tooth
50.00 300.00 150.00
50.00 75.00 100.00 150.00 150.00 200.00
SENIOR CITIZEN AND DISABLED- LESS 20% ON ALL FEES b) Filling (a) Permanent Tooth (1) Anterior with Incisal Edge (Light Cure) (2) Posterior (Light Cure) c) Oral Prophylaxis (a) School children (b) Adults (1) Female (2) Male d) Dental Certificate (a) Student (b) Employment
300.00/surface 300.00/surface 100.00 250.00 300.00 30.00 50.00
Section 276. Time of Payment - The fees herein imposed shall be paid to the City Treasurer after a sanitary inspection of the establishment has been made but prior to the issuance of the sanitary inspection certificate by the City Health Office, and upon renewal of the same every year thereafter within the first Twenty (20) days of January. Section 277. Discounts and Exemption from Payment. Senior Citizens are entitled to a discount of twenty percent (20%) of the fees for health and medical services herein prescribed upon presentation of a valid identification card from the Office of the Senior Citizens Affairs (OSCA). Indigent residents of the City shall be exempted from payment of fees for health and medical services upon presentation of a certificate of indigency from the City Social Welfare Office, subject to verification by the City Health Office; and upon presentation of a PhilHealth Para sa Masa Card. Section 278. Administrative Provisions. The following regulations shall be implemented: (a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examinations before they can be employed and be renewed every year thereafter: 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13) 14) 15) 16) Food Service Industries Retail /Wholesale Service Establishments Tourist Oriented Service Places Beauty /Tonsorial & Fitness Service Establishments Industrial/Manufacturing Companies Customer Service Offices Entertainment Service Officers Amusement & Recreational Service Places Professional /Personal Service Establishments Construction Service Offices Finance Services Offices Publishing/Printing/Advertising/Media Service Establishments Managerial/Supervisory Offices Office Personnel & Staff Offices Medical Service Establishments Other Service Oriented Companies
(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 necessary health certificates.
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(c) The City Health Officer shall keep a record of physical and other health examinations conducted, and the copies of health certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made. Section 279. Penalties a) Employees without Health Certificate (shouldered by the employer) 1) First Offense 2) Second Offense 3) Third Offense b) GROs and Dancers without certificates 1) First Offense 2) Second Offense 3) Third Offense 200.00 500.00 1,000.00 100.00 300.00 500.00
c) Failure to present Monthly Water Analysis for water refilling stations 1) First Offense 2) Second Offense 3) Third Offense warning 500.00 1,000.00
Article 52. Sanitary Inspection and Permit Fees Section 280. Imposition of Fees. There shall be collected an annual sanitary inspection and permit fees from every/each business establishment in the City, in accordance with the following schedule: A) Sanitary Inspection Fees (a) Building (b) Poultry Projects (c) Piggery Projects (d) Food Processing (1) Small (2) Medium (3) Large (e) Other business, industrial, commercial agricultural establishments (f) Sea Transportation (g) Land Transportation (h) Air Transportation B) Sanitary Permit Fees (a) Sanitary permit of cleaning of septic vaults (b) Transfer of cadaver permit fee (c) Exhumation permit fee (d) Annual permit fee for cellsite (e) Certificate of water potability (f) Designated Smoking Area Sticker (g) Annual permit fee for a Designated Smoking Area (h) Any certified true copy document C) Sanitary Permits Issued to Different Establishments (a) Airline and/or shipping companies (b) Banks and other financial institutions (c) Gasoline service / filling stations (d) Private hospitals, animal hospitals (1) Tertiary (2) Secondary (3) Primary (e) Medical / Dental / Veterinary Clinic (f) Dwellings and spaces for rent (1) Hotels, per room accommodation 250.00 350.00 350.00 100.00 300.00 500.00 500.00 500.00 500.00 500.00
300.00 200.00 200.00 500.00 60.00 100.00 100.00 60.00
5,000.00 750.00 500.00 1,000.00 500.00 200.00 500.00 60.00
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(2) Building, per office/residential space (3) Appartels, pensions, drive-inns per room accommodation (4) Commercial apartments/ Condominiums, per space (5) Residential apartments/ Condominiums per unit (6) Dormitories, lodging or boarding houses, per boarder Accommodation (7) Residential houses for rent, per house (7.1) With garage and/or swimming pools (7.2) Without garage and/or swimming pools (7.3) With rooms occupied by different tenants with common kitchen and/or comfort facilities
60.00 45.00 500.00 45.00 30.00 750.00 300.00 150.00
G) Institution of learning, per room teaching accommodation 30.00 H) Media facilities 600.00 I) Telegraphs, teletypes, cable and wireless communication companies, telephone/electric power plant 1,000.00 J) Restaurants / fast foods/ cocktail lounges / family clubs/ night clubs / bars / disco houses / beer houses 500.00 K) Breweries 350.00 L) Confectioneries 300.00 M) Exporters of food and other products 500.00 N) Food processing/ canning 500.00 O) Theaters / movie houses 350.00 P) Beach resorts 350.00 Q) Funeral parlors 500.00 R) Barber shops / massage parlors / sauna bath 250.00 S) Supermarkets 500.00 T) Terminals 250.00 U) Slaughterhouse 500.00 V) Cockpits 500.00 W) Bakeries / bakeshops 350.00 X) carenderias/ kitchenettes / cafeterias/refreshment parlors / food catering / sumsuman 200.00 Y) Distributors / wholesalers of drugs 500.00 Z) Pharmacy / drugstores (retailer of drugs) 250.00 AA) Retailers and independent wholesalers of gen. merchandise 250.00 BB) Repacking 200.00 CC) Ships handler 350.00 DD) Rice and corn mills 350.00 EE) Agricultural supplies and veterinary products 350.00 FF) Dancing schools / finishing schools / gym 200.00 GG) Barber shops / beauty parlors / dress shops 150.00 HH) Retailer of gen. merchandise (sari-sari store) 200.00 II) Meal / fish / vegetables / tuba / fruit vendors 150.00 JJ) Billiard halls 150.00 KK) Cottages 100.00 LL) Others not mentioned 100.00 MM) Peddlers 30.00 NN) All other business, industrial, commercial, agricultural establishments not specifically mentioned above: (1) With an area of 1,000 sq.m. or more 1,000.00 (2) 500 or more but less than 1,000 sq.m 500.00 (3) 200 or more but less than 500 sq.m 300.00 (4) 100 or more but less than 200 sq.m. 200.00 (5) 50 or more but less than 100 sq.m. 100.00 (6) 25 or more but less than 50 sq.m. 50.00 (7) Less than 25 sq.m. 25.00 Section 281. Definition of Terms.- Financial institutions include banks, non-bank financial intermediaries, lending investors, finance and investment companies, investment house, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange including pre-need companies, and foreign exchange dealers. Section 282. Time of Payment. The fees herein imposed shall be paid to the City Treasury after a sanitary inspection of the establishment has been made but prior to the issuance of the sanitary inspection certificate by the City Health Officer, and upon renewal of the same every year thereafter within the first Twenty (20) days of January.
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Section 283. Administrative Provisions. The City Health Officer or his duly authorized representative shall conduct an annual sanitary inspection of all houses, accessories or business, commercial and industrial establishments or buildings, in the City in order to determine adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws. Every permit issued shall show the name of the applicant, his nationality, marital status, address, nature of organization, whether sole proprietorships, partnership or corporation, location information or data as may be necessary. The permit shall be granted for a period of not more than one (1) year and shall expire on the Thirty First (31st) day of December following the date of issuance thereof, unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation, surrender of the same upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, charges and fees due thereon.
ARTICLE 53. Medical Fees for Emergency Clinic / Safe Birthing Facility Section 284. Imposition of Fees. There shall be collected medical fees for each of the services given, in accordance with the following schedule: A) Medical Service Fees (a) Medical Consultations (1) Resident (2) Non-resident (b) Vital Signs Taking Nebulization (1) Without nebulizing solution (2) With nebulizing solution (d) Intravenous/Intramuscular injections/Immunization (e) Common Procedures like internal (1) Exams, NGT insertions, Rectal Tubings and Rectal Exams (f) ECG (1) With reading (2) Without reading (g) Drug Testing B. Surgical Service Fees (excluding meds) 1. Circumcision 2. Cyst Excision a. <5 cm b. 5-10 cm c. >10 cm 3. Suturing/Debridement a. <5 cm b. 5-10 cm c. >10 cm 4. Incision & Drainage a. <5 cm b. 5-10 cm c. >10 cm 5. Wound Dressing 6. Foreign Body Removal C. OB-Gyne and FP Service Fees 1) Delivery Procedures a) Normal Spontaneous b) Breech Presentation 2) IUD insertion 3) IUD check-up 4) IUD removal 5) Vasectomy (NSV) 6) BTL 7) Dilation and Curettage D. OTHER Fees (1) Medico legal fees (a) Medico legal examination
30.00 50.00 10.00 20.00 50.00 10.00 30.00 100.00 70.00 250.00
100.00 75.00 125.00 200.00 50.00 100.00 200.00 40.00 80.00 150.00 30.00 100.00
1,500.00 2,000.00 50.00 25.00 30.00 500.00 500.00 1,000.00
100.00
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(b) Post-mortem examination 1,000.00 (c) Autopsy 2,000.00 (2) Ambulance Service Fee Gasoline reimbursement (3) Pre-Marriage Counseling Seminar Fee: (a) Pre-Marriage Counseling Seminar (1) Filipino Citizens both (resident & non-resident) 250.00/couple (2) Filipino Citizen with foreign partner 500.00/couple (3) Special PMC sessions / EO 1,500.00/couple (b) Pre-Marriage Certification fee (for lost Certificates) 100.00/couple (4) Counseling Seminar for Commercial Sex Workers 30.00
Section 285. Cost Recovery Scheme for Medicines/FP Commodities and Supplies.- The recipient shall pay a counterpart amount equivalent to 50% of the acquisition cost of such medicines or supplies. Section 286. Time of Payment The fee shall be paid to the City Treasurer before the physical examination is made and the medical certificate is issued.
ARTICLE 54. Environmental Fees Section 287. Environmental Hazard Fee.- An environmental hazard fee shall be imposed against all industrial, commercial and other types of businesses, including transportation business, whose activities are potential sources of land, air, and water pollution. No business permit shall be issued without payment of this fee. Section 288. Schedule of Fees. The following shall be the prescribed environmental hazard fees: (a) Industrial / Manufacturer (b) Quarrying / Mining (c ) Agro-Industrial (d) Hospitals (e) Funeral Parlors (f) Private Cemeteries/ Memorial Parks (g) Private Slaughterhouse/ Abattoir (h) Animal Farms (Piggery/ Poultry) (i) Gasoline Stations/ Fuel Depot (j) Recycling/ Treatment And Disposal of toxic wastes (k) Resorts/ Recreation & Leisure Parks (l) Other Business & Activities Not Mentioned 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 500.00 300.00 300.00
Section 289. Environmental Certification Fees. Any person or entity securing an environmental certification from the City Environment and Natural Resources Office (CENRO) shall be imposed a fee of Fifty Pesos (P 50.00) per certification.
ARTICLE 55. Solid Waste Management Fees and Garbage Fees Section 290. Waste Disposal Permit and Dumping Permit - No industrial and commercial establishments, including hospitals, shall be allowed to dispose or dump their garbage in the Sanitary Landfill, managed and operated by the City without securing a waste disposal or dumping permit from the City Environment and Natural Resources Office (CENRO). Every permit issued shall be valid for a period of One (1) year from the date of issuance, subject to revocation in case of violation of existing laws and other ordinances on waste disposal. Section 291. Schedule of Dumping Fees - The following fees shall be imposed: (a) (b) (c) (d) Industrial/ Manufacturer/ Corporation Hospital/ Hotels/ Resorts & Restaurants Commercial And Other Business Residential 2,000.00 1,500.00 1,000.00 500.00
Section 292. Sanitary Landfill Facilities Maintenance Fee- Vehicles dumping wastes in the Sanitary Landfill maintained and operated by the City, shall be collected with the following maintenance fees: (a) 10 Wheeler Vehicle and above (b) 6 Wheeler Vehicle 50.00/ entry 40.00/ entry
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(c ) 4 Wheeler Vehicle (d) Pedicab/ Trisikad
30.00/ entry 20.00/ entry
Section 293. Schedule of Garbage Fees - There shall be collected an annual garbage fee before a permit or license for business, trade or occupation, including lodging and boarding houses, in places where garbage collection and disposal services by the City Government be issued, in accordance with the following schedule of fees: A) Banks (1) Banks, Banking Institutions, Savings, Loan Associations, Investment Houses and other financial institutions B) Insurance Companies (1) Insurance Companies, agencies, adjusters C) Bars D) Clubs (1) Day and Night Club (2) Night Club only (Family/super or cocktail lounges E) Booking Offices (1) Airlines and establishments of booking offices and shipping Agencies (2) Stevedoring or arrastre with operating equipment less than P500,000.00 or without equipment (3) Stevedoring or arrastre with operating equipment valued at P500,000.00 or more F) Funeral Parlors (1) With embalming establishments and depositing corpse in their funeral parlor and rendering funeral services by any kind of transportation: every branch thereof. (2) Rendering funeral service only G) Hotels/Cottages/Motels/Dormitories a) Dormitories, Lodging Houses, Boarding Houses (1) Accommodation of 15 or less (2) More than 15 persons to 20 persons (3) Accommodation of 21 to 25 persons (4) Accommodation of 26-50 persons (5) Accommodation of 51 or more persons b) Hotels/ Cottages/ Motels/Pension Houses (1) Those having 15 or less rooms (2) Those having 16 to 25 rooms (3) Those having 26 to 50 rooms (4) Those having 51 to 80 rooms (5) Those having 81 to 100 rooms (6) Those having more than 100 rooms H) Hospitals/Clinics a) Private Hospitals, Clinic, Maternity Clinics, etc. (1) With a bed capacity of 300 persons or more (2) With a bed capacity of 250 to less than 300 persons (3) With a bed capacity of 200 to less than 250 persons (4) With a bed capacity of 150 to less than 200 persons (5) With a bed capacity of 100 to less than 150 persons (6) With a bed capacity of 50 to less than 100 persons (7) With a bed capacity of less than 50 persons I) Laundry Services a) Laundry and dry cleaning establishments 1,500.00 1,300.00 1,000.00 800.00 650.00 500.00 300.00 250.00 500.00 600.00 800.00 1,000.00 1,200.00 200.00 300.00 500.00 600.00 800.00
500.00 500.00 500.00 500.00 300.00 500.00
500.00 300.00 500.00
1,000.00 500.00
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(1) With machinery or steam (2) Ordinary laundry without machinery or steam J) Lumberyard/Corn and/or Rice Mills K) Manufacturing a) Candle and/ or soap factory (1) With machinery (2) Without machinery b) Manufacturer of paints, posters, inks, dyes and other similar Products (1) With machinery (2) Without machinery c) Manufacturer of coconut oil (1) With machinery (2) Without machinery
450.00 250.00 500.00
1,000.00 500.00
1,000.00 500.00
1,000.00 500.00
d) Manufacturer of lard or boiling fats, butter, sauce, soy sauce, sausages, hotdogs, bologna and other similar products (1) With machinery (2) Without machinery e) Manufacturing of Biscuits (1) Biscuit factory or bakery f) Manufacturer of coffee and chocolates candies and other confectioneries or similar products (1) With machinery (2) Without machinery g) Manufacturer of Ice Creams or Ice Products (1) With machinery (2) Without machinery h) Manufacturer of Ice or Ice Factory i) Manufacturer of Batteries or Recharging Batteries j) Manufacturer of cigars, cigarette or mascada (1) Without machinery (2) With machinery k) Manufacturer of mattresses, beds and all kinds of furniture (1) Without machinery (2) With machinery l) Manufacturer and repair of shoes (1) Without machinery (2) With machinery m) Manufacturer of Boxes (1) With machinery (2) With machinery 20 or less HP (3) With machinery 21 to 50 HP (4) With machinery more than 50 HP n) Manufacturer of Cigar boxes and other similar boxes o) Manufacturer of bricks, hollow blocks, tiles and other similar Products (1) Without machinery (2) With machinery 300.00 500.00 500.00 500.00 300.00 500.00 300.00 500.00 300.00
300.00 500.00
300.00 500.00 300.00 500.00 300.00 500.00 600.00 800.00 250.00
300.00 500.00
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p) Manufacturer of Mike, Bijon, Sotanghon, Misua and other similar products
500.00
L) Printing Presses a) Printing press with hand set type b) Printing press with linotype M) Photo Studios a) Lithographers/ engravers (1) Without machinery (2) With machinery b) Photo engravers c) Photo studio/ establishments N) Recreation, Billiard, Bowling Centers a) Billiard and pool halls (1) With one table (2) With 2 to 3 tables (3) With 4 to 5 tables (4) With 6 to 8 tables (5) With 8 or more tables b) Bowling Lanes (1) With 4 lanes (2) With 6 to 11 eleven lanes (3) With 12 to 20 lanes (4) With 21 to 30 lanes (5) With 31 or more lanes c) Cockpits O) Restaurants and Eateries a) Restaurants, panciterias, cafes or cafeterias, carenderias, kitchenettes, refreshments, parlors or any other public eating places (1) 10 and below seating capacity (2) With 11 to 20 seating capacity (3) With 21 to 30 seating capacity (4) With 31 to 40 seating capacity (5) With 41 to 50 seating capacity (6) With 51 or more seating capacity P) Storage Services a) Storage of alcohol b) Distillery or rectifier or processors of alcoholic beverages c) Cold storage d) Motor oil storage e) Gasoline, Petroleum or other similar products (storage)
300.00 500.00
300.00 500.00 500.00 500.00
300.00 500.00 600.00 800.00 1,000.00
250.00 500.00 600.00 800.00 1,000.00 500.00
250.00 450.00 600.00 800.00 1,000.00 1,200.00
150.00 350.00 500.00 500.00 800.00
Q) Supermarkets (including the following sections: wet market, groceries, drug stores, hardware, school supplies, dry goods and other sections) 1,000.00 R) Dealers, Retailers and Other Stores a) Drug stores b) Hardware and appliance stores c) Variety stores/ tindahang bayan (1) Those with capitalization not exceeding P 1,000 (2) Those with capitalization of over P1,000 but not exceeding P 5,000 (3) Those with capitalization exceeding P 5,000 d) Dealers in logging and farm machineries and equipment e) Dealers/Retailers of automobile, trucks, jeepneys or jitneys and 450.00 450.00
75.00 150.00 250.00 500.00
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other vehicles f) Dealers/Retailers of motorcycle, tricycles, in board and out board motors S) Schools a) Universities, colleges, schools and other teaching and other vocational institutions: (based on semestral enrolment) (1) 10,000 or more students (2) 8,000 to less than 10,000 students (3) 5,000 to less than 8,000 students (4) 2,000 to less than 5,000 students (5) 1,000 to less than 2,000 students (6) Less than 1,000 students T) Shops a) Manufacturer of chairs made of rattan or Bamboo
500.00 500.00
1,300.00 1,000.00 800.00 600.00 500.00 300.00
(1) With machinery 500.00 (2) Without machinery 300.00 b) Manufacturer of furniture made of wood or iron or combined, with or without upholstery (1) With machinery 500.00 (2) Without machinery 300.00 c) Manufacturer of woodcrafts and/ or carpentry shops (1) With machinery 500.00 (2) Without machinery 300.00 d) Establishment for the repair of motor vehicles, repair and/ or construction of bodies of motor vehicles (based on space areas) (1) 10 sq. m. or less 300.00 (2) 11 to 20 sq. m. 350.00 (3) 21 to 30 sq. m 500.00 (4) 31 to 40 sq. m. 600.00 (5) 41 sq. m. or more 650.00 e) Blacksmith Shops (1) With machinery (2) Without machinery f) Welding Shops (1) With machinery moved by hands (2) With machinery moved by electricity g) Tinsmith Shops (1) With machinery (2) Without machinery h) Repair shops for pianos, radios, phonographs, adding machines, calculators, mimeographs and other similar apparatus
500.00 300.00 300.00 500.00 500.00 300.00
(1) With machinery 500.00 (2) Without machinery 300.00 i) Machine shops, establishments for manufacturing or repairing of parts of mechanical apparatus or engines or manufacturing of any kind of articles made of metals (1) Without lathe machine 300.00 (2) Not more than 1 lathe machine 500.00 (3) Not more 2 lathe machines 600.00 (4) Not more than 3 lathe machines 800.00 (5) Not more than 5 lathe machines 1,000.00 (6) With 6 or more lathe machines 1,200.00 j) General repair on articles, iron, brass, etc. other than foundries and machine shops: manual or mechanical 300.00 k) Recapping Plants and Vulcanizing Shops (1) Recapping plants 500.00 (2) Vulcanizing shops 300.00 l) Beauty Parlors (1) With 2 or less helpers 300.00 (2) With 3 to 5 helpers 500.00
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(3) With 6 to 10 helpers (4) With more than 10 helpers m) Tailoring and Dressmaking Shops (1) With 1 to 3 machines (2) With 4 to 6 machines n) Barbershops (1) With 1 ordinary chairs (2) With 2 to 5 chairs (3) With 6 to 8 chairs (4) With 8 or more chairs o) Massage Parlors/Clinics (1) With 1 to 3 beds (2) With 4 t0 8 beds (3) With 9 to 12 beds (4) With 13 to 20 beds (5) With 21 or more beds p) Pawnshops q) Theater or Cinematographers House U) Vendors V) Warehouses W) Other Kinds of Businesses a) Peddler or General Merchandise (1) Without transportation (2) With transportation b) Duckery and Poultry (1) Commercial (Large scale) (2) Backyard (Small scale) c) Ballot Making d) Photocopying Services e) Flower shops f) Push and pull carts g) Management/ consultancy h) Dealer of jewelry i) Promotion and entertainment j) Trucking Services (1) With 1 to 5 units (2) With 6 to 10 units (3) With 10 t0 20 units (4) With 20 to 25 units (5) With 25 units or more k) Rental of Video Tapes Services l) Internal decorator services m) Retailer/ Wholesaler of 2nd hand parts n) Dealer and retailer of office/ school supplies/ equipment o) Retailer of medical/ dental supplies and equipment p) Manufacturer of Kitchen Utensils q) Wholesaler/ distributor of newspapers and magazines r) Retailer of newspapers and magazine s) Manufacturer of window grills t) Retailers/ Wholesalers of religious articles u) Wholesalers of Cosmetics v) Retailers of Fire Extinguishers w) Retailer/ rental of flower /plants (ornamental) x) Glass Figurine Making y) Marketing of LPG z) Retailers/ Wholesalers of scrap metals aa) Food processors bb) Pest control services cc) Wholesalers/ distributors of softdrinks dd) Booking/ liaison offices ee) Grocery Stores/ departments stores/ dry goods stores ff) Real estate lessors gg) Music and Dance Studios hh) Radio Broadcasting Stations ii) Radio and Telecommunications Stations jj) Amateur Radio Associations
600.00 800.00 300.00 500.00 300.00 500.00 600.00 800.00 300.00 500.00 600.00 800.00 1,000.00 600.00 600.00 150.00 600.00
250.00 450.00 500.00 250.00 300.00 300.00 300.00 150.00 250.00 300.00 300.00 250.00 400.00 550.00 700.00 850.00 300.00 300.00 500.00 500.00 500.00 500.00 250.00 150.00 500.00 150.00 400.00 300.00 300.00 300.00 600.00 500.00 300.00 300.00 600.00 300.00 450.00 250.00 300.00 300.00 300.00 300.00
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kk) Civic/ professional/ religious organizations maintaining buildings and club houses ll) Circus/ Carnival and the like mm) Cooperative banks/ credit unions/ consumers coop/ marketing coop/ agricultural farmers coop and similar cooperatives nn) Others- all other businesses, trades and occupations not included in the foregoing sections
300.00 600.00 300.00 300.00
Section 294. Time of Payment. The fees prescribed in this Article shall be paid to the City Treasurer or his duly authorized representative within the first Twenty (20) days of the year. Section 295. Garbage Service Charges for Multiple Businesses. Where there are two (2) or more kind of businesses subject to the garbage charges, conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the businesses concerned plus Twenty-Five percent (25%) thereof, provided, that the total garbage fee shall not exceed Ten Thousand Pesos (P10,000.00) per annum. Section 296. Manufacturers, producers maintaining or operating principal offices, factories and/or sales offices in the same premises. For purposes of collection of the garbage charges, manufacturers or producers maintaining their factory, principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rates prescribed under this Article. Section 297. Newly Established Business. In case of newly started business, the applicable garbage charges shall be computed proportionately to the annual charge. Section 298. Surcharge for late payment. Failure to pay the garbage fees on time shall be subject to a surcharge of Twenty Five percent (25%) of the original amount of charge due, such surcharge to be paid at the same time and in the same manner as the fees due. Section 299. Administrative provisions. The following administrative regulations shall be strictly implemented: (a) The owner or operator of business establishments and occupants of residential houses, apartments and flats shall provide within their premises the required garbage can or receptacle properly covered, which shall be placed in front of their respective establishment or place before the time of collection. No Mayor's permit shall be issued or renewed without first complying with this provision, in case of businesses. (c) The Sanitary Inspector (or the City Health Officer) or his/her authorized representative shall inspect once a month the business establishment to find out whether garbage within their premises is properly disposed. Section 300. Exemption.- The Barangay Government is exempted from payment of the fees in this Article.
ARTICLE 56. Equipment Rental Fee Section 301. Schedule of Rental Rates for Equipment. The following daily rental rates shall be applied for the use of equipment owned by the City Government: (a) Dumptruck 3 cu.m. 5 cu.m. 8 cu.m. 10 cu.m. .83 cu.m. .99 cu.m. 1.30 cu.m. 1.76 cu.m. 1.5 cu.m. P3,500.00 5,800.00 6.500.00 7,200.00 7.800.00 8,950.00 9,600.00 15,600.00 10,000.00 7,900.00 125hp 135hp 6,100.00 12,800.00
(b) Loader (Crawler)
(c)Loader (Wheel Type) (d) Backhoe Loader (e) Grader
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(f) Bulldozer
95hp 140hp 215hp .63 cu.m. .76 cu.m. 1.18 cu.m. 1.98 cu.m.
13,200.00 18,900.00 30,400.00 11,300.00 14,500.00 30,500.00 49,600.00
(g) Backhoe
(g) Farm Tractor & Implements 1. 2. 3. Dozing (pre-Plowing activity Disc Plowing (Deep Plowing) Disc Harrowing (Rastillo) 1,000.00/ha. 4,000.00/ha. 2,000.00/ha.
Section 302. Administrative Provisions.- (a) The rental fees shall be paid in advance to the City Treasurers Office; (b) Salaries and allowances of operators and other personnel shall be shouldered by the City; (c) The rental rates shall be inclusive of fuel, oil, and lubricants; (d) Usage in excess of 8 hours operation for per day shall be considered overtime. There shall be charged an additional hourly rate. The hourly rate shall be the daily rate divided by eight hours; (e) Request for extension of the original contracted period for rental should be filed at least before the expiry date of the original contract and the corresponding payment shall be made within the said period, otherwise, the subject equipment shall be automatically withdrawn by the City Government after the expiry date of the contract. Expenses for the transporting of the unit shall be charged against the lessee; (f) In case of mechanical breakdown of equipment and/or official shutdown of the project, the lessee should immediately notify officially the City Engineer or his designated representative, otherwise, breakdown time shall be subject payment of rental; (g) The equipment shall be under the responsibility of the lessee from the time the same was turned over to the latter until delivered back and officially turned over to the City; (h) The equipment can be withdrawn by the City Government anytime even before the expiry date of the rental in the event of emergency or calamity necessitating the urgent use for public welfare, subject to the refund of the unused portion of the rental fees; (i) That the requesting party shall be charged with at least Three (3) hours rental rate for every equipment/s idle when the area is not workable the entire day. If the area is workable though the activity and/or operation of the equipment is less than 8 hours, rentals for one (1) day operation shall be charged; (j) For tractor and farm implements, the rental rate is inclusive of fuel and oil cost. Section 303. Discount for Old Equipment. - Equipment which are at least Ten (10) years of age, based on the date of original acquisition, shall be subject to a discount of Twenty (20%) percent of the rates herein prescribed.
ARTICLE 57. Bids and Awards Committee Fees Section 304. Interpretation of Terms.- All terms used in this Chapter shall be used and interpreted in the manner that they are defined and used in R.A. 9184, otherwise known as the Government Procurement Reform Act, and its Implementing Rules and Regulations. Section 305. Sale of Bid Documents. Every bidder participating in any public bidding conducted by the City for any project, regardless of source of funding, shall pay the following non-refundable fees for the purchase of bid documents: (a) Infrastructure Projects Project/Package Approved Budget Cost (1) P250,000.00 and below (2) Over P250,000.00 but not more than P500,000.00 P 1,000.00/project or package 2,000.00/project or package
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(3) Over P500,000.00 but not more than P2,000,000.00 (4) Over P2,000,000.00 but not more than P5M (5) Over P5,000,000.00 but not more P10M (6) Over P10,000,000.00
3,000.00/project or package 5,000.00/project or package 7,500.00/project or package 10,000.00/project or package
In cases where several projects are lumped into packages of two (2) or more projects, the total approved budget cost of all projects in a package shall be the basis for the computation of the fees herein prescribed. The fees herein paid shall be inclusive of copies of the plans, and specifications which form an integral part of the bidding documents. (b) Goods - .1 % of the Approved Budget Cost of the project, provided that the rate shall not be lower than P50.00, in which case the fee shall be the minimum of Fifty pesos (P50.00), and, provided further, that in no case shall the fee exceeds P10,000.00. (c) Consultancy Project Approved Budget Cost (1) P 500,000.00 and below P 1,000.00/project (2) Over P500,000.00 but not more than 1,000,000.00 1,500.00/project (3 ) Over P1,000,000.00 but not more than P3,000,000.00 2,500.00/project (4) Over P3,000,000.00 but not more than P5M 3,000.00/project (5) Over P5,000,000.00 5,000.00/project Section 306. Protest Fee. An aggrieved party may protest the decision of the Bids and Awards Committee in accordance with R.A. 9184 by filing a verified position paper with the Office of the City Mayor, copy furnished the Chairman of the Bids and Awards Committee, accompanied by payment of a non-refundable fee protest fee of One percent (1 %) of the approved budget cost of the project, provided that the protest fee shall in no case be lower than P 100.00 per project or procurement. Section 307. Other Service Charges (a) Extra copies of plans and specifications (b) Minutes of Bidding and BAC Resolutions (c ) Certification 100.00/sheet 50.00, if not more than 3 pages 100.00, if more than 3 pages 50.00
Section 308. Accrual of Fees All fees collected under this Article shall be placed in a trust fund and utilized for payment of compensation for the members of the Bids and Awards Committee and its Technical Working Group in accordance with the circulars issued by the Department of Budget and Management.
ARTICLE 58. Secretary's Fees Section 309. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from offices of the City: (a) For every 100 words or fraction thereof, computer printed or typewritten (not including the certification and notation) (1) first copy 35.00 (2) for every additional copy 5.00 (b) Where the copy to be furnished is in printed form in whole or in part, or each page (Double this fee if there are two pages in a sheet). (1) first copy (2) Additional page 25.00 10.00/page
(c) For each certificate of correctness with seal of office written on the copy or attached thereto 35.00 (1) 1st copy (2) Additional page 5.00/page (d) Certified photo copy or any other copy produced by copying machine (e) For preparing affidavits or any document 20.00/page 15.00/page
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(f) For administering oath (g) Local Codes (printed copies) (1) 100 pages or less (2) More than 100 but not more than 300 pages (3) More than 300 pages (h) Downloading of copies thru electronic means (1) 50 pages or less (2) More than 50 but not more than 150 pages (3) More than 150 pages (i) Verification fee (j) Clearances, certifications issued by other offices not otherwise provided in this Code (k) Maps /plans
35.00/document 300.00 400.00 500.00
75.00 100.00 150.00 100.00/document 100.00 200.00
Section 310. A Fifty percent (50%) reduction of fees shall be imposed to students requesting which of the above documents. Section 311. Exemption. The fees imposed in this Article shall not be collected for copies, furnished to other offices or branches of the government for official business except for copies required by the Court at the request of the litigants, in which case charges shall be made in accordance with the schedule in Section 309. Section 312. Time of Payment. The fees shall be paid to the City Treasurer at the time of the request, written or otherwise, for the issuance of the copy of any official record or document is made.
ARTICLE 59. Fishery Permits and Fees Section 313. General Schedule of License Fees The privilege of catching fish and taking of fishery/ aquatic products in the city waters by means of nets, traps and other fishing gears with or without the use of fishing boats of less than Three (3) gross tons shall be granted under this ordinary license permit issued for that purpose by the City Mayor, upon the recommendation by the City FARMCs. Permits for specific fishery activity shall be granted only to individuals, organizations, partnerships and cooperatives upon payment of corresponding annual fees at the rate fixed hereunder: (a) Fishery Permit (1) For Individual (2) For Fishermens Organization Association (3) For Partnership & Cooperative (b) License for Fishing Boats (1)Non- motorized (2) Motorized (c) Cert. of Number (d) Boat Permit (e) Registration of Fishing Vessels (f) Re-issuance of Cert. of Number (g) Change of Name of the boat (h) Construction of Fish Coral, Bintol and other Fishing Structures (1) Fish Coral (max. length 200m) (Bunsod) (2) Deep sea Fish Coral (Pugmad) (3) Stationary Bagnet (Bintol, new look) (4) Fish pen (40x100m) (5) Fish cage (max. 16x16m) (6) Culture farm/ ha. (7) Culture beds/ha. (i) Fishing gears and nets: (1) Palaran 1,000m length or less 1,001m length or 1,500m 1,000m length or less 1,001m length or 2,000m 110.00 220.00 100.00 220.00
110.00 550.00 1,100.00
55.00 220.00 200.00 50.00 150.00 150.00 100.00
1,100.00 1,650.00 1,100.00 1,100.00 1,100.00 1,800.00 1,800.00
(2) Pamalo
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(3) Pamangsi
1,000m length or less 1,001m length or 2,000m 1,000m length or less 1,001m length or 2,000m 1,000m length or less 1,001m length or 2,000m 1,000m length or less 1,001m length or 2,000m
110.00 220.00 110.00 220.00 110.00 220.00 110.00 220.00
(4)Matangbaka
(5) Pamo
(6) Bottom set gill net
PROVIDED, that no entangle net shall be allowed to operate beyond maximum length of 2,500m and depth requirement 30m depth. The mesh size of the net should not be less than three (3) centimeters when stretched. (j) Trap net/ Sirada (1) Saranggat (2) Multiple longline (palangre) (3) Drift longline (more than 1,000m length) (less than 1,000m length) (4) Hook and line with or without Petromax (k) Operation of apparatus for fry catching (Each individual can get a minimum of 100 square meters and a maximum of 200 square meter) (l) Shell gatherer (m) Operation of Fish pot and similar Fishing Gear (bobo) (1) 5-10 units (2) 11-25 units (3) 26-50 units (4) 1 sq. m. size (large bobo) (n) Permit fee for Construction and Operation of Tourism Facilities 220.00 55.00 55.00 220.00 110.00 50.00 220.00 11.00 50.00 20.00 30.00 50.00 10.00 550.00
Section 314. Gratuitous Permit The City Government may issue gratuitous permit to government agencies, educational and research institution to occupy, produce, culture and gather fish of any specie and other fishery products in the city water and engage in the fishery activities in the city water for scientific educational purposes, subject to the terms and conditions as may be imposed. Section 315. Duration of Auxiliary Invoice/Permit The permit issued shall expire seven (7) days after the date of issuance. Unused invoices to transship shall be considered automatically revoked and cancelled. Section 316. Share of the Coastal Barangays in Revenues of the City Government The City Government shall appropriate Thirty percent (30% ) of all the revenues derived from the utilization and exploitation of the city waters and coastal and fishery resources to the corresponding coastal barangays. Section 317. Wharfage Fees The following annual wharfage fees shall be collected from all boats berthing in the City owned or operated ports or wharves: (a) All fishing boats wharfing in the city owned ports or wharves to discharge catches, repair, reload, replenish supplies and other activities: (1) 3.1 tons 5.1 tons (2) 5.2 tons 10 tons (3) 10 tons & above 660.00 1,320.00 2,640.00
(b) For operation of motorized bancas and boats- for passenger, merchandize cargo ferrying and other purposes: (1) 1 ton below (2) 2 tons below (3) 3 tons below 275.00 330.00 385.00
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Section 318. Illegal Operations of Fish Corals, Fish Pens, Fish Cages and Other Fishing Structures. No person shall occupy, produce, breed, culture or gather fish resources in the City and coastal waters without license/permit. Violations of this section shall be penalized, as follow: 1st offense 2nd offense 3rd offense 1,000.00 3,000.00 5,000.00 or an imprisonment of six (6) months or both at the discretion of the court.
Section 319. Issuance of Auxiliary Invoice of all Incoming and Outgoing Fish Sale/Transaction Within the City All fish sale and transaction of commercial value of one (1) rattan crate (bukag) above shall be issued an auxiliary invoice stating the value and kind for record and data gathering purposes and for monitoring of fish activities in the City. The following fees for issuance of auxiliary invoice shall be imposed: (a) 1,000kgs. Or less (b) 1,001 kgs -5,000 kgs (c) 5,001 kgs 10,000 kgs (d) 10,001kgs above 20.00 30.00 60.00 150.00
All incoming fishery products with corresponding auxiliary invoice from points of origin which are destined to the wet market in this City shall be excluded for the issuance of auxiliary invoice. The auxiliary invoice/ documents shall be issued in duplicate copies, one (1) for the delivery and the other for the City Government record. Violation of this Section shall be penalized with a fine of not more than Five Thousand Pesos (Php5,000.00) and impounding of fishery and aquatic products.
ARTICLE 60. Fees for Cattle Slaughter and Artificial Insemination for Swine Section 320. Definition of Terms. For purposes of this Article, the following terms shall be defined: a) Slaughter-bound Female Animals refer to female animals bound for slaughter for food consumption, public and private utilization.
b) Pregnancy Diagnosis refers to rectal palpation of large animals to determine early stages of pregnancy. c) Artificial Insemination (A.I.) a process in which male gametes, the spermatozoa, are collected and introduced artificially into female genital tract for the purpose of fertilization.
d) Ruminants refer to animals with functional rumen in the digestive system (cattle, carabao, goat and sheep) e) f) g) FMD (Foot and Mouth Disease) a viral disease that can be transmitted to human beings. Breedable a term referring to the optimum age of animal fit for breeding. Swine refers to artiodactyls animals such as hogs/pigs.
Section 321. Administrative Provisions The following regulations shall be strictly implemented by the City, through the City Agriculture Office: a) It shall be prohibited to slaughter female animals without paying fees imposed therein.
b) Female animals should have its full potential of breeding before slaughtering. c) Pregnant animals shall be returned to the owners, allowing it to give birth first before slaughtering.
d) Female cattles and carabaos aged 6 years old and below shall not be slaughtered. e) The owner of female animal to be slaughtered shall secure Slaughter Certificate/ Pregnancy Diagnosis Permit from the City Agriculture Office.
Section 322. Schedule of Fees The following are the applicable fees: a) Pregnancy Diagnosis fee 100.00
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b) Female slaughter fee c) Artificial Insemination (A.I.) for Swine (1) With in Panabo City (2)Outside Panabo City
300.00
50.00 100.00
ARTICLE 61. Poundage Fee Section 323. Definitions. When used in this Article, the following terms are defined: a) Astray animal means an animal which is set loose or not under the complete control of its owner, or the one in charge or in the possession thereof, or found in streets and public or private places whether fettered or not.
b) Private places include privately-owned streets yards, rice fields or farmlands and lots owned by an individual other than the owner of the animal. c) Streets and public places include national city or barangay streets, parks, plazas and such other places open to the public.
Section 324. Impounding Fee There shall be collected a fee of One Hundred pesos (P100.00) per day from the owners of an astray animal for their impounding. Section 325. Other Fees The following fees shall be imposed: a) b) c) d) Adoption fee Castration fee Metal dog tag Vaccination for anti-rabies is free of charge. 100.00 150.00 25.00
ARTICLE 62. Registration and Transfer Fees on Large Cattle Section 326. Imposition of Fee The owner of a large cattle is hereby required to register said cattle with the City Treasurer for which a Certificate of Ownership shall be issued to the owner upon payment of a registration fee as follows: a) For Certificate of Ownership b) For Certificate of Transfer of Ownership c) For Registration of Private Brand 100.00 200.00 300.00
The transfer fee shall be collected only once the ownership of large cattle is transferred more than one day. Section 327. Time and Manner of Payment The registration fee shall be paid to the City Treasurer upon registration or transfer of ownership of the large cattle. Section 328. Administrative Provisions. -(a) Large cattle shall be registered with the City Treasurer upon reaching the age of two (2) years. (b) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the City Treasurer. All branded and counter-branded large cattle presented to the City Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color,sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle. (c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the City issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the City Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner.
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Section 329. Applicability Clause. The pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations shall govern all other matters relating to the registration of large cattle.
ARTICLE 63. Charges for Parking Section 330. Imposition of Fees. It shall be unlawful for any vehicle owners / drivers to park their motorized vehicles in designated City streets without paying the following daily parking fees: Vehicle Type (a) For the first three (3) hours (a) Buses or cargo trucks (b) Mini buses or jeepneys (c) Cars (d) Tricycles / motorcycles (b) For each succeeding hour or a fraction thereof: (a) Buses or Cargo trucks (b) Mini buses or jeepneys (c) Cars (d) Tricycles / Motorcycles 4.00 2.00 1.00 1.00 10.00 5.00 5.00 2.00 Amount
Section 331. Payment of Fees. Parking Fees prescribed in this Code shall be paid to the City Treasurer or his duly authorized deputies. The City Treasurer may deputize the Barangay Treasurer to collect fees. In case a bond is required for the purpose, the City Government shall pay the premium thereon in addition to the premiums of bond that may be required as prescribed under the Local Government Code. It is understood that the barangays from which the parking fee is collected, shall be entitled to a share of twenty percent (20%) from the total amount collected, which share shall be remitted to the barangays concerned after deducting any or all expenses. Chapter VI ECONOMIC ENTERPRISE MANAGEMENT & DEVELOPMENT
ARTICLE 64. Panabo Public Markets Section 332. Transfer Permits Fee. A Transfer Permit Fee shall be imposed on all fish and other aquatic products bought in the new public market, in accordance with the following schedule of fees: 100 kg. and below 101 kg. but less than 1,000 kg 1,001 kg. and above 10.00 15.00 35.00
Section 333. Packing Area and Service Charges. Packing area shall be designated within the vicinity of the fish landing area in the public market where inspection of fish, verification of packing procedures and collection of fees are made. For this purpose, a service charge of P5.00 per 30 kilos / baera shall be collected. Section 334. Market Rental Rates. The monthly rental rates of market stalls, rooms/booths and spaces are hereby fixed and computed based on market classification, in accordance with the following rates: Particular Section Meat Section Fish Section Vegetable Section Fruit Section General Merchandise Dried Fish Section Eatery, Cafeteria Poultry Product Ice Storage BAGSAKAN: Agricultural Product/ Ambulant/ and others Rate /rent/sq.M/day 21.00/day/stall 21.00/day/stall 21.00/day/stall 21.00/day/stall 3.00/sq.m/day 3.00/sq.m/day 3.00/sq.m/day 3.00/sq.m/day/s 5.00/sq.m/day 5.00/sq.m/day
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Provided that, for better located stalls or booths such as the front stalls facing the market periphery or streets and corner stalls/booths, there shall have a value added to the above prescribed fees: Front Corner Stall or booths Front stall or booth Inside corner stalls or booth plus 20% of the rates imposed plus 15% of the rates imposed plus 10% of the rates imposed
Section 335. Market Entrance Fee. - A market entrance fee shall be imposed on all transient wholesalers and retailers of any commodity or merchandise being brought in the public market before sale, on the basis of weight, bundle, sack, can, carload, or any convenient unit of measure. Market Entrance Fees to be collected shall be based on the following rates: Products Root Crops : Ube, Gabi, Curioso, Cassava, Karlang, Peanuts, Camote, etc. Bananas: Lacatan, Cardava, Tundan, Seorita, Cavendish and other native varieties Vegetables: Leafy Vegetables: Cabbage, Chinese pechay, native pechay, camote tops, alugbati, and other leafy vegetable. Vegetables: Ampalaya, beans, eggplant, atsal, carrot, potato, bantiyong, sikwa, siyutis, tanbayag, upo, kalabasa, okra and other kinds of vegetables Spices: Carrots, Chinese spices, garlic, ginger, tomatoes, onions leaf, onions bulb, raddish, singkamas, pepper, potatoes, pipino etc. Cereal and Grains: Cacao, Coffee beans, peanuts (shelled and unshelled) corn (grain, grits) sorghum rice and corn bran, soya beans, castor beans and other kind of beans and etc. Fruits: Apple, grapes, Sunkist, chicos, jackfruit, lanzones, papaya, pineapple, guavas, marang, mango, sineguelas, calamansi and other fruits: Fresh Egg Dried Fish Salted Fish Dressed Chicken Poultry/Birds : Tui Chicken, Duck, Pabo, etc. Pig: Lechon Size Large Size Fish : Class A Escuhedo varieties, Bangus, Talakitok, lapu-lapu, bariles, crabs, prawn and others. Class B Barilison, Perit, Tilapia, Heto, sap-sap, shrimps, Class C. Tahong, budyong, deep sea clams, mussels w/shells, lampirang w/shells, samong, imbaw and other clams Meat Carabeef or beef Pork, Venison Fowl and other kinds of meat .15/kilo Rate of Fees 3.00/sack/box/crate
3.00/sack/crate/kaing/box
2.00/tray 5.00/crate 5.00/5 gals. container .50/kilo .50/head 10.00/head 20.00/head .30/kilo
.25/kilo
.50/kilo .50/kilo .50/kilo
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Charcoal Ice block and cubes Farm Products: Coffee, cacao, beans, mongo, corn, palay and other agriproducts Tobacco Rice and Corn 50kls/sack Firewood - Small or Large Flowers Planting Materials/Ornamental Plants Durian, pomelo, nangka, marang, mango, mangostene, santol, calamansi, avocado, guava, tambis, chico, rambutan and other fruits Delivery Van/Panel/Truck Delivery Tanker of Dumoy Water Other Products
3.00/sack 3.00/block/container 3.00/sack
2.00/bundle 1.50/sack .20/bundle. .30/bundle .30/seed bag/piece
20.00/delivery/entry 100.00/entry 3.00/sack/crate/box
Section 336. Market Fees for Ambulant /Transient Vendors. Market fees for the occupancy of market premises by ambulant vendors are fixed under the preceding section which shall be due & payable daily. Provided that space occupancy shall in no case exceed an area of one meter by one and one half meters or an area of one and one half square meters. Provided further, that ambulant/transient vendors shall be limited to areas not earmarked and/ or utilized as passage or entrance to the market building. Provided finally, that no structure of any kind, temporary or otherwise, shall be put up or constructed by ambulant/transient vendors. Section 337. Increase of Market Rental Rates and Entrance Fees. There shall be an automatic market rental & fee increases of fifteen percent (15%) every two (2) years thereafter, after the approval of this Code to cover the increasing cost of operation. Section 338. Occupancy Fee.- An Occupancy Fee of Two Thousand Five Hundred pesos (P2,500.00) shall be imposed to the qualified new occupant of any of the stalls, booths/spaces at the public market. Section 339.Charges for Use of Public Toilets The following shall be collected for use of public toilets: (a) For urinating (b) For defecating 2.00 4.00
ARTICLE 65. Panabo City Vegetable Dropping Zone (Bagsakan) and Laray Group For Vegetables, Rootcrops, and Other Common In Season Fruits Section 340. Bagsakan Fees.- The bagsakan area shall collect the following rate of fees: (a) A weighing scale fee of ten centavos (Php 0.10) for every kilo of commodity weighed at the government weighing scale. (b) A storage fee of (Php 1.25) per sack/bukag/or box per day shall be charged from any use of the bagsakan or storage of goods while waiting to be disposed of. (c) A parking fee of fifty (Php 50.00) pesos for elf and jeep and One Hundred (Php 100.00) Pesos for forward and trucks per day. Section 341. Fees for Laray Group. There shall be a designated space for small planters, backyard gardeners or small vegetable growers who have no stalls or spaces in the market, to sell their products on a designated time only. The use of space shall be imposed with an arkabala at the rate of Ten Pesos (Php 10.00) per prescribed table per day.
ARTICLE 66. The Panabo City Integrated Bus and Jeepney Terminal (PCIBJT)
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Section 342. Rental for Terminal Stalls. The daily stall rental fees for fixed stalls shall be five pesos per square meter (P5.00/sq.m.), and shall increase at 10% every after three (3) years. Section 343. Collection of Rental for Terminal Stalls . Stall rentals shall be collected on a weekly basis. Section 344. Occupancy Fee. An Occupancy Fee of Two Thousand Five Hundred pesos (P2,500.00) shall be imposed to the qualified new occupant of any of the stalls, booths/spaces at the terminal. Section 345. Entrance Fees.- There shall be collected the following fees from different kinds of transportation vehicles per entrance at the terminal:
Large Buses Minibus PUVan Taxi PUJ (Double Tire) PUJ (Single Tire) Multicabs
30.00 25.00 12.00 10.00 20.00 10.00 8.00
The above fees shall increase at ten percent (10%) every after 3 years hereafter. Section 346. Parking Fees for Private Cars, Pedicabs, and Single Motorcycles. Private cars, pedicabs and single motorcycles shall be charged at two (P2.00) pesos for the first hour and one peso (P1.00) per hour for the succeeding hours. Section 347. Charges for Use of Public Toilets The following shall be collected for use of public toilets: (a) For urinating (b) For defecating 3.00 5.00
Section 348. Payment of Fees. Unless otherwise provided herein, the terminal fee shall be paid upon entrance or parking at the bay in the terminal designated to each company or group of individual passenger vehicles.
ARTICLE 67. The City Slaughter House Section 349. Butchers Permit. There shall be imposed a Butchers Permit to persons engaged in the butchering of livestock like large cattle, hog, goats, and fowls in the amount of Five Hundred Pesos (P 500.00) per annum with corresponding ID issued by the City Mayor. Section 350. Permit Fee. Cooperatives, associations and person(s) engaged in transacting business for the selling/purchasing of large cattle, and all other livestocks are required to have a Mayors Permit in the amount of Five Hundred (P 500.00) Pesos per annum with the corresponding ID duly issued by the City Mayor for individual, and Five Thousand Pesos (P5,000.00) for Cooperatives and or Associations per annum with the corresponding I.D issued by the City Mayor. Section 351. Slaughter Fee. There shall be collected slaughter fees in the following amount on the basis of carcass weight: KILO 9 BELOW 10 - 20.9 21 - 30.9 31 - 40.9 41 - 50.9 51 - 60.9 61 - 70.9 71 80.9 81 90.9 91 100.9 101 110.9 111 120.9 121 130.9 131 140.9 141 150.9 CATTLE Php 2.23 2.16 2.09 2.02 1.95 1.88 1.81 1.74 1.67 1.60 1.53 1.46 1.39 1.32 1.25 HOG Php 3.20 3.00 2.80 2.60 2.40 2.20 2.00 1.80 1.70 1.65 1.60 1.55 1.50 1.45 1.40 GOAT/SHEEP Php 5.25 5.00 4.90 4.80 4.70 POULTRY Php 2.00 -
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151 160.9 161 170.9 171 above
1.18 1.11 1.04
1.35 1.30 1.25
Section 352. Other Fees. There shall be imposed and collected Slaughterhouse Fees for the following; (a) Slaughter Permit Fee. Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Livestock Inspector or from his/her duly authorized representative, and the corresponding permit fee shall be paid to the CEEMDO. (b) Ante-Mortem Inspection Fee. . For the services in examining the animals prior to slaughter to select for food animals which are adequately rested and are apparently free from diseases or abnormal conditions; isolate for further examination of a disease, suspected disease, or suspected abnormal animals; prevent contamination of personnel, premises and equipment by an animal suffering from a disease which is communicable; and gather information for post mortem inspection, diagnosis and judgment of carcass and offal; (c) Post-Mortem Inspection Fee. For services in inspecting all animals to ensure detection of lesions and abnormalities, and to pass only meat and edible offal fat for food; all such meat and offal as inspected shall be properly stamped and/or marked before transport to the Panabo City Public Market, the basis of which shall be the carcass weight; (d) Rates for Fees. The following are the applicable rates for the above enumerated fees or charges: FEE Stockyard Fee Ante Mortem Insp. Holding Pen Fee Permit to Slaughter Post Mortem Insp. Cert. of Ownership Transfer of Cert of Ownership Fee Livestock Dev. Fund Entrails Cleaning Fee Dehairing Fee of large cattle hide, head and tail CATTLE 10.00/head 10.00/head 10.00/head 50.00/head 70.00/head 50.00/head 100.00/head 2.00/head 40.00/head 100.00/head HOG 5.00/head 5.00/head 5.00/head 20.00/head 20.00/head 20.00/head GOAT/SHEEP 5.00/head 5.00/head 5.00/head 20.00/head 20.00/head 20.00/head POULTRY 1.00/head 1.00/head 1.00/head 1.00/head 10.00/head 1.00/head -
Section 353. Delivery Charges. All carcasses and meat products of animal slaughtered at Panabo City slaughterhouses shall be delivered to the public market or wholesaler outlets, through meat Delivery Van with corresponding delivery fees/charges which shall be collected by the City, the basis shall be the carcass weight. There shall be imposed and collected a delivery charge for carcasses and edible offal of Php .25 per kilo from the Panabo City Slaughterhouses to Panabo City Public Markets and additional of Php 0.10 per kilo per kilometer if carcass is to be transported outside the public market of Panabo Section 354. Washing Fee. - For the privilege to wash or clean delivery cargo trucks, pick-up, tricyles and other transport vehicles or facilities. (a) Delivery cargo trucks, pick-ups (b) Multicab, Fierra, Jeep (c ) Pedicab, Cart 50.00/unit 30.00/unit 10.00/unit
Section 355. Fees and Charges under the National Meat Inspection Services.- All other fees and charges imposed and collected under existing laws and orders of the National Meat Inspection Services shall continue to be imposed and collected pursuant thereto.
ARTICLE 68. The City Public Cemetery Section 356. Fees.- The following fees for the sale or lease of grave lots or niches shall be collected: Classification Gravelots (1.2X2.50M) for sale A. residents B. Non-Residents Price 6,000.00 12,000.00
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Cadaver Niches(for lease only) A. Residents B. Non-Residents Renewal Fee Perpetual Bone Niches (for sale) A. Residents B. Non-Residents Common Depository
1,800.00 3,600.00 Additional 30% based from the original amount paid (contract price)
2,400.00 4,800.00 Free
Section 357. Periodic Rate of Increase - The niches rental is subject to a periodic increase of Six Hundred (P600.00) Pesos, every five (5) years, based from the date of the effectivity of this Code. Section 358. Maintenance Fees.- There shall be imposed the amount of Fifty (P50.00) pesos a year as maintenance fees which amount will be paid up to fifth year after which the bones will be transferred to the Perpetual bone niche. Non payment of the maintenance fee after three (3) written notices shall subject the skeletal remains or bones for transfer into a common bone depository. Section 359. Charges for Use of Public Toilets. The following shall be collected for use of public toilets: (a) For urinating (b) For defecating 3.00 5.00
ARTICLE 69. Recreational Facility Charges for the Panabo Multi-Purpose Tourism, Cultural and Sports Center and Other Recreational Facilities Section 360. Coverage. - The Panabo Multi-Purpose Tourism, Cultural and Sports Center (PMTCSC) shall cover the building and the open grounds enclosed by the perimeter fence located at Barangay J. P. Laurel , Panabo City. Section 361. Imposition of Fees for the PMTCSC - There shall be collected the following fees and charges for the use of the facilities of the PMTCSC to cover the cost of maintenance: (a) For use of the Gymnasium (1) For Training/Seminars, School Functions Social and Civil Activities or for non profit purposes (2) For holding of Concerts, Sports Exhibitions, and other profit gaining purposes (a) Local events (b) National Events (3) For use of Electronic Clock & Scoreboard (4) For use of Airconditioning Facilities (5) For use of Sound System (b) For use of the Open Space/Grounds (1) For holding of Taboan and similar activities (2) Motorcross and other similar activities (c) For use/lease of Rooms/Office Spaces 5.00/sq.m./day 3,000.00/day 7.00/sq.m./day 15,000.00/day 30,000.00 /day 2,500.00/day 1,000.00/unit/day 2,50000.00/day
2,000.00/day
Section 362. Fees for the Use of Other Recreational Facilities. - The following fees shall be imposed for use of other recreational facilities: (a) Covered Court (1) For graduation programs, weddings, coronation, and
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Other programs
500.00/day
(2) For holding of concerts, sports exhibitions, and other profitgaining purposes (3) For trainings/seminars, assemblies, meetings and other non profit purposes
1,000.00/day
300.00/day
Section 363. Charges for Electric Consumption. - Electric Consumption shall have an additional fee of 30% over the prevailing rate per kilowatt hour of the Electric Utility. Section 364. Payment - Except for the fees and charges for the PMTCSC which shall be paid to the City Economic Enterprise Management and Development Office or his duly authorized representative, all other fees and charges for recreational use shall be paid before the City Treasurers Office before the use or occupancy of the property.
Chapter VII GENERAL ADMINISTRATIVE AND PENAL PROVISIONS
ARTICLE 70. Collection and Accounting City Revenues Section 365. Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period of all city taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments. Section 366. Accrual of Tax. Unless otherwise provided in this Code, all city taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees and charges in the rates thereof, shall accrue on the first (1st) day of the next quarter following the effectivity of the Ordinance imposing such new levies or rates. Section 367. Time of Payment. Unless otherwise provided in this Code, all City taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Panlungsod, for justifiable reason or cause, extend the time of payment of such taxes, fees or charges without surcharges or penalties but only for a period not exceeding six (6) months. Section 368. Surcharges and penalties on unpaid taxes, fees, or charges. There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirtysix (36) months. Section 369. Interest on other Unpaid Revenues. Where the amount of any other revenue due to the city except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as. part of that amount an interest at the rate of 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 portion thereof exceed thirty-six (36) months. Section 370. Collection of City Revenues by City Treasurer. Unless otherwise specified, all city taxes, fees, or charges shall be collected by the City Treasurer and his duly authorized deputy. The City Treasurer may designate the Barangay Treasurer as his deputy to collect city taxes, fees, or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code. Section 371. Examination of Books of Accounts and Pertinent Records of Business Establishments by the City Treasurer. Only the City Treasurer may, by himself/herself or through any of his/her deputies duly authorized in writing, examine the books of accounts, and other pertinent records of any person, partnership, corporation, or association subject to city taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the taxes, fees and charges. Such examination shall be made during regular business hours, within a period of five (5) years pursuant to Section 194 of the Local Government Code (LGC) of 1991. The City Treasurer may examine the books of accounts and other records pertinent to the previous unexamined years, and shall be certified to by the City Treasurer. Such certificate shall be made of record in the books of accounts of the taxpayers examined.
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The Business Establishment under examination shall furnish the following financial documents: a) Certified true copies of Audited Financial Statements, Income Tax Returns and Quarterly Value Added Tax (VAT); b) In case of Fiscal Year, a readjustment from Fiscal Year to Calendar Year shall be made by the taxpayer; c) Photocopies of the Official Receipts in payment of business taxes, fees and charges, and duly approved application form for renewal of annual business permits; d) In case there is a branch, sales office, factory, warehouse and/or project office located in another locality or outside Panabo, breakdown of "Gross Sales or Receipts", assessment and proof of payment or certified true copies of Official Receipts issued by the localities where the branch, sales office, factory, warehouse and/or project office is located covering the years of examination; and e) Books of Accounts. In case the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. Section 372. Effect of Refusal of Access to Book of Accounts or Failure to Submit Documents - In case the City Treasurer or his/her duly authorized representative is refused or denied entry to taxpayer's premises, or refused or denied access to taxpayer's books of accounts and other pertinent financial records, the taxpayers Mayor's Permit may be revoked and the business establishments accordingly closed. Further, a copy of the taxpayer's financial statements and other pertinent financial records shall be submitted to the City Treasurer within five (5) days from receipt of written demand duly signed by the City Treasurer, or within the period stated therein. Failure to submit the documents required under this provision within five (5) days from receipt of written demand or within the period set therein, the taxpayer's Mayor's Permit may be revoked and the business establishment accordingly closed. Section 373. Penalty for Violation. - In addition to the sanctions mentioned in the last two preceding paragraphs, the taxpayer w ho refuses or denies entry or access to books of accounts and other pertinent financial records, or who fails or refuses to submit the books of accounts and other pertinent financial records to the City Treasurer despite demand, or the president, comptroller, or accountant, in case the taxpayer is a corporation, shall suffer a penalty of imprisonment of Thirty (30) days or a fine of not less than Three Thousand Pesos (Php3,000.00), but not more than Five thousand pesos (PhP5,000.00) for every year of examination, or both, at the discretion of the court. For this purpose, the record of the revenue district office of the Bureau of Internal Revenue and Security Exchange Commission shall be made available to the City Treasurer, his/her deputy, or duly authorized representative subject to the guidelines issued by the Department of Finance. Section 374. Presumptive Assessment. In case the City Treasurer or his/her duly authorized representative is refused or denied entry to taxpayer's premises, or refused or denied access to taxpayer's books of accounts and other pertinent financial records, or the taxpayer fails or refuses to submit his books of accounts and other pertinent financial records when so required, the taxpayer shall be presumed liable for taxes, fees and charges based on available tax mapping records and documents, and presumptive assessment shall be prepared by the City Treasurer's Office accordingly. Section 375. Oversight Committee (a) Within seven (7) days after the approval of this Code, the City Mayor shall convene the Oversight Committee herein provided. The said Committee shall review, modify and/or update the official forms, whenever necessary for the efficient and effective implementation of the provisions of this Code; and recommend from time to time to the Sangguniang Panlungsod additional regulations, amendments and changes of its provisions. (b) The Oversight Committee shall be composed of: (1) The City Administrator - Chairman; (2) The City Treasurer as member; (3) The City Legal Officer, as member; (4) The City Assessor, as member; and (5) The Head of Licensing Division, as member. (c) The Oversight Committee may call the heads of the concerned departments to assist the Committee in the review, modification and updating of official forms.
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Section 376. Accounting of Collection. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the General Fund of the City. Section 377. Accrual to the General Fund of Fines, Costs and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any city ordinance shall accrue to the General Fund of the City. Section 378. Issuance of Receipts. It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and the account for which it is paid. In acknowledging payment of city taxes, fees and charges, it shall be the duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose the number of the corresponding city tax ordinance. Section 379. Record of Taxpayers. It shall be the duty of the City Treasurer to keep the records, alphabetically arranged and open to public inspection, of the names of all persons paying city taxes, fees and charges, as far as practicable. He shall establish and keep current appropriate tax role for each kind of tax, fee or charge provided in this Code. Section 380. Compromise Power Before a case is filed in Court for an offense which does not involve fraud, the City Treasurer is hereby authorized to settle such an offense upon payment of compromised penalty of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00).
ARTICLE 71. Civil Remedies for Collection of Revenues Section 381. Local Government's Lien. City taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent city taxes, fees and charges including related surcharges and interests. Section 382. Civil Remedies. The civil remedies for the collection of city taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action thru distraint of goods, chattel, 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 by levy upon real property and interest in or rights to real property; and (b) By judicial action. Either or both of these remedies may be pursued concurrently or simultaneously at the discretion of the Mayor upon the recommendation of the City Treasurer. Section 383. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a)Seizure Upon failure of the person owing any local tax or other impositions to pay the same at the time required, the City Treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person of any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charges in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayers right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b)Accounting of Distrained Goods The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with owner or person from which possession of goods, chattels or effects were taken, or to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the city 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. One place for posting of the notice shall be at the Office of the Mayor.
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(d) Release of Distrained Property upon Payment Prior to Sale. If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five days (5) after the sale, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the city for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the City Treasurer as chairman, with a representative of the Commission on Audit and the City Assessor as members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the express of the distraint and sale. Any balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses are collected. Section 384. Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the descriptions of the property upon which levied is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and the Register of Deeds of the city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlungsod. Section 385. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or any of his deputies who fail to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. Section 386. Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall proceed to publicity, advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the city where the property is located. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city building, or on the property sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlungsod. The City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by
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means of the remedies provided for in this Article, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. Section 387. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer 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 two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus interest of 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, related surcharges, interests and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. Section 388. Final Deed for Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser of the property as had been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. Section 389. Purchase of Property by the City Government for want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the City to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives, may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeem as provided herein, the ownership thereof shall be fully vested on the city. Section 390. Resale of Real Estate taken for Taxes, Fees, or Charges. The Sangguniang Panlungsod shall, by separate ordinance duly approved, and upon notice of not less than Twenty (20) days, sell and dispose of the real property acquired in section 389, at public auction. The proceeds of the sale shall accrue to the General Fund of the City. Section 391. Collection of Delinquent Taxes, Fees, Charges or other Revenues through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in subsection (a) of Sec. 394 of this Code. Section 392. Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. Section 393. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any city tax, fee or charge, including the related surcharge and interest: a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent Taxpayer may select, and necessarily used by him in his ordinary occupation; c) His necessary clothing, and that of all his family; d) Household furniture and utensils necessary for housekeeping and used for the purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); e) Provisions, including crops, actually provided for individual or family use Sufficient for four (4) months; f) The professional libraries of doctors, engineers, lawyers and judges; g) Any material or article forming part of a house or improvement of any real property;
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Section 394. Taxpayer's Remedies. (a) Periods of Assessment and Collection.- 1) City taxes, fees, or charges shall be assessed within five (5) years from the date they become 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: Provided, that taxes, fees or charges which have accrued before the effectivity of the Local Government Code may be assessed within a period of three (3) years from the date they become due. 2) 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 total of the fraud or intent to evade payment. 3) City 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: Provided, however, That, taxes, fees, or charges assessed before the effectivity of the Local Government Code may be collected within the period of three (3) years from the date of assessment. 4) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: (i) The Treasurer legally prevented from making the assessment of collection; (ii) The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect and (iii) The taxpayer is out of the country or otherwise cannot be located. (b) Protest of Assessment. When the City 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 on 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 City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancellation wholly or partially the assessment. However, if the City Treasurer finds assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. (c) Payment under Protest No protest, however, shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipt the words "paid under protest." A copy of the tax receipt shall be attached to the written protest contesting the assessment. (d) 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 of refund or credit has been filed with the City Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. The tax credit granted a taxpayer shall not be refundable in cash but shall only be applied to future tax obligations of the same taxpayer for the same business. If a taxpayer has paid in full the tax due for the entire year and he shall have no other tax obligations payable to the Local Government of the City of Panabo during the year, his tax credit, if any, shall be applied in full during the first quarter of the next calendar year or the tax due from him for the same business of said calendar year. Any question on the constitutionality or legality of this Code 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 the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein. Provided, finally that within thirty (30) days after 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 appropriate proceedings with a court of competent jurisdiction.
ARTICLE 72. General Penal Provision Section 395. Penalty. In addition to administrative fines and penalties provided in this Code, any violation of the provisions of this Code not herein otherwise covered by a specific penalty, shall be punished by a fine of not exceeding One Thousand Pesos (1,000.00), or imprisonment of not less than one (1) month nor more than six (6) months or both, at the discretion of the Court.
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ARTICLE 73. Final Provisions Section 396. Separability Clause. If, for any reason, any provision, section or part of this Code is declared not valid by a Court of competent jurisdiction, such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be in force and effect. Section 397. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. Section 398. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any of the provisions of this Code are hereby repealed or modified accordingly. Section 399. Effectivity. This Code shall take effect after its complete publication in a newspaper of general and/or local circulation.
Enacted, 9th day of March, 2009 in the City of Panabo, Davao del Norte.
Attested: Certified Correct:
NELIA A. MONDOEDO Secretary to the Sanggunian
JAMES G. GAMAO City Vice Mayor Presiding Officer
Approved, ______________________.
ATTY. JOSE L. SILVOSA, SR. City Mayor
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The Sangguniang Panlungsod 4th City Council
Hon. James G. Gamao, City Vice Mayor Hon. Roy J. Catalan, SP Member
Hon. Janrey G. Gavina, Member Hon. Gregorio U. Dujali, III, MPA, Member Hon. Demetrio B. Dolon, Member Hon. Alan G. Piedad, Member Hon. Manuel S. Yambao, Member
Hon. Jannet N. Tanong, Member Hon. Jamalon B. Ranain, Member Hon. Jovito M. Glodo, Member Hon. Artemio L. Pude, Member Hon. Ferdinand A. Gocon, Ex-Officio Member- ABC Vice-Pres Hon. Josie Mary G. Relampagos, Ex-Officio Member, SKCF
**********************************************************************************
The Technical Working Group SP Secretariat
Nelia Alcala- Mondoedo, SP Secretary, Chairperson Lorlyn Marces - Verallo, Asst. SP Secretary, Vice Chairperson Brenda Andales- Sauping, Member Lorna Soterol-Luces, Member Libertad Villega-Regis, Member Joycelyn Ruiz-Dacanay, Member Lolita Lafuente-Donayre, Member Archimedes D. Suganob, Member Leila P. Saligumba, Member
The Revenue Codification Committee Hon. Jose L. Silvosa, Sr., City Mayor, Chairperson Cristeta M. Oducayen, City Treasurer, Vice-chairperson
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Republic of the Philippines Province of Davao del Norte PANABO CITY THE SANGGUNIANG PANLUNGSOD 4th City Council

Be it ORDAINED by the Sangguniang Panlungsod in Session Assembled, that:

Revised Revenue Code of 2009 of Panabo City

City Ordinance No. 04-09

Revised Revenue Code of 2009 of Panabo City

Revised Revenue Code of 2009 of Panabo City

Revised Revenue Code of 2009 of Panabo City

Revised Revenue Code of 2009 of Panabo City

Revised Revenue Code of 2009 of Panabo City

Commercial Industrial Mineral Timberland

50% 50% 50% 20%

On Machineries: Class Residential Assessment Levels 50%

Revised Revenue Code of 2009 of Panabo City

Agricultural Commercial Industrial (4)

40% 80% 80%

Revised Revenue Code of 2009 of Panabo City

1st (R1) 360.00 180.00

3rd (R3) 240.00 96.00

1st (C1) 1,680.00 1,140.00

3rd (C3) 1,140.00

1st (I1) 96.00 84.00

3rd (I3) 72.00

Revised Revenue Code of 2009 of Panabo City

Revised Revenue Code of 2009 of Panabo City

d) Commands the highest industrial land value;

1,680.00 360.00 96.00

C-1 R-1 I-1

360.00 1,680.00 1,380.00 1,140.00

R-1 C-1 C-2 C-3

1,680.00 1,380.00 1,140.00 360.00

C-1 C-2 C-3 R-1

1,680.00 1,380.00 1,140.00 360.00 96.00 25,560.00/ha.

C-1 C-2 C-3 R-1 I-1 A-2

Revised Revenue Code of 2009 of Panabo City

1,680.00 1,380.00 1,140.00

C-1 C-2 C-3

360.00 360.00 1,680.00 1,380.00 1,140.00

R-1 R-1 C-1 C-2 C-3

96.00 1,680.00 360.00 96.00 1,680.00 1,380.00 360.00

I-1 CBD/C-1 R-1 I-1 C-1 or C-2 R-1

1,680.00 360.00 1,140.00 360.00 1,140.00

C-1 R-1 C-3 R-1 C-3

Revised Revenue Code of 2009 of Panabo City

360.00 1,680.00 1,380.00 1,140.00 96.00

R-1 C-1 C-2 C-3 I-1

1,680.00 1,380.00 1,140.00 96.00 360.00

C-1 C-2 C-3 I-1 R-1

Revised Revenue Code of 2009 of Panabo City

I.REINFORCED CONCRETE/ II. SEMI-CONCRETE

III. MIXED MATERIALS

IV. LIGHT (TMS) MATERIALS

3,480-3,960 3,000-3,360 2,520-2,880 2,160-2,520 1,800-2,040 1,440-1,680 1,200-1,320 840-1,080

8,160-9,720 6,840-10,440 5,760-8,160 4,800-5,640 3,960-4,680 3,480-3,840

7,080-8,7 60 5,640-6,9 60 4,200-5,5 20

Types of Structures Types of Structures class

B-7 Gasoline Stations

B-8 Terminals/ Multi-Purpose Sheds

B-9 Bowling Lanes

B-11 Hospitals/ Clinics

I.REINFORCED CONCRETE/ II. SEMICONCRETE III. MIXED MATERIALS

6,840-7,560 5,400-6,360 4,440-5,280 3,600-4,320 3,240-3,480 2,640-3,120

5,040-5,880 4,320-4,920 3,360-4,200 2,760-3,240 2,400-2,640 2,040-2,280 1,560-1,920 960-1,440 432-840

7,080-8,760 5,640-6,960 4,500-5,600 3,600-4,440 2,880-3,480

By: _ City Mayor ________ Taxpayer

SIGNED IN THE PRESENCE OF: __ & _ Witness Witness

Date _______ City Treasurer Panabo City