i REVISED MUNICIPAL l REVENUE CODE q a PAGBILAO, QUEZON | 1 ; CY 2001 | I ] JRepublic of the Philippines Province of Quezon MUNICIPALITY OF PAGBILAO OFFICE OF THE MUNICIPAL MAYOR MESSAGE Evidently, TAXES represent the BLOOD and the LIFE of the government, To ‘encourage our taxpayers to pay their taxes willingly, promptly and correctly, we must have a more Considerate, Amenable, Realistic and Acceptable revenue generating measures consistent with the provisions of our Local Autonomy. In our pursuit for self-sufficiency and development, we must not always rely on the extended assistance or support from our national government. To cope up with all these compelling necessities of our times, we must equip ourselves with a well-oiled administrative tools so that, basic services are appropriately provided and delivered. The enactment of Municipal Tax Ordinance No. 1, otherwise known as the Revised Municipal Revenue Code of 2001, serves as a major step towards the realization of our dreams and aspirations in making our beloved town of Pagbilao a place we can ail be proud of I now appeal to my fellow Pagbilawin and fellow Taxpayers to be SUPPORTIVE, UNDERSTANDING and COOPER; E, LETS NOT FAIL OUR GOVERNMENT much as LET'S NOT FAIL OURRELVI OME® R. PORTES fcipal MayorRepublic of the Philippines Province of Quezon MUNICIPALITY OF PAGBILAO OFFICE OF THE SANGGUNIANG BAYAN MESSAGE “The enactinent of Municipal Tax Ordinance No. 1, otherwise Known as the Revised Municipal Revenue Code of 2001, brings to reality the aspirations of local [eaéer: and our aa eareats to map-out the destiny of our community with less interference “om the provincial and national government. The new code embodies the scope of our TaNIne and arvenue-raising powers, the corresponding administrative tolls and processes necessary 18 the exercise of such powers. Now that we have accorded by this code with the wider latitude for decision- snaking to carry out the spectrum of activities and opportunities for self-sufficiency, Tam appealing to our people in joining us in our development endeavors by being tax conscious citizens. Lastly, ifwe want a vibrant, progressive and sef-propelling community and make Pagbilao the bes! settlement for human habitat, let us work for it VERANIO R. FUENTES Municipal Viee Mayor! Presiding OfficerRepublic of the Philippines Province of Quezon Municipality of Pagbilao THE SANGGUNIANG BAYAN oy ' sunt ES LETS cee mo o “7 HON. VicTOR ROWELL 2, RADOVAN HON. MANUEL. LUNA Nunes Coincior EL HON. ROSAURO R. MERENE HON. GLENN a. MARTINEZ ‘Monica Casncor nip Coomtor ny HOW JACINTO A. PON ural Counce HON.ROSALIET. BATOCABE HON. JEFFREY A. MANA. HON. FERNANDO Mt, GUINTO ‘Manepal Cauncor nausea Cool Munipa Coonctor How. Le0PoL00 R AMANDY oy Munipal CeunetecLGA Preston JUAMITOT. DE RAMA, Muniepa Soartoy, HON. SENEN 9. DF MESA ‘muniopal CeuncioiSk PresentACRUOWLEDGEMENT ‘Mlawe at, ha Hirnicipal Mayor anc the Sangguatang. Bayan of Paghise, 2uezos wish to expects theta sincerest gratitude to AALMIGATY, GOD. for glutng us the utsdane and. gisling hands te cll our undertakings: Fe many persons whe hawe anslfiskty contributed thelr time and. efforts to wake the conitltion cf this Reused Manteipat Rescate Code possible, av achaowtedgonent of affietat dudebtednets and. profednd gratitude ta herelly extended to: The Uemictpat Reuene Code Revision Committee (HRORE) and the Techateat Yorking Grant (TG Nor epaning thar tine and genuine concerns which wade passitle the realisation of the project De Romals A, Caloanta, Assistant Provtnceal Director and De. Resets E. Castilla, Head, TSS. Gath of DILG, thes frovince, for thete tnualuatle techuteal assietance te shawing ther tng hts, dst aud expertise, thereby contribating greatly to the eacees of seotaing the Rewcnue Code of this municipality, Ae others iho, tn ane wg on ancthe, prauled manal saepant tn the realtgation of thes Project, aun sincere gratitude. THE ULI OTP AA MAYOR end THE SANGIN Ate BeteRepublic of the Philippines Province of Quezon MUNICIPALITY OF PAGBILAG, OFFICE OF THE SANGGUNIANG BAYAN. INCERPTS FROM THE MINUTES OP “TE REGULAR BAYAN OF PAGBIULAO, QUEZON HELD ON NOVEME SHE NEW ADMINISTRATION BULLDING. SION OF THE SANGGUNIANG {R 26, 2001 AT THE SESSION HALL OF ORESENT: Hon, Veranio 8. Fucntes Municipal Vice Mayor/Presiding Officer Mon, Victor Rowell Q. Radovan sal Councilor Hon, Manuct R, Luna Hon. Rosanro C. N. Hon. Hon. Manicipal Couneilor Hon. ant Municipal Councilor Hon, Fernando M. Guinto Municipal Councilor Hon. Jacinto A. Pifion Municipal Councilor Hon, Senen P, de Mes Municipal Couneilor/SKk Fed, President Hon. {.copoldo R. Amandy Municipal Councilor/Liga President ABSENT: None RESOLUTION NO. 234 Introduced by Tion. Fernando M. Guinto Chairman, Committee on Legal Matters and Ordinances RESOLUTION ENACTING MUNICIPAL CHE REVISED MUNICIPAL REVENUE NX ORDINANCE NO. 1, OTHERWISE KNOWN AS "ODE OF PAGBILAO, QUEZON Q2a01), WHEREAS, the existing Revenue Code of this municipality was formulated in 1993 and by aperations of jayy, should have been revised after five (5) years of implementation pursuant to Sections 18, 129, 142-150 and 191 of RA 7160, otherwise known as the Local Government Code of 1991; WHEREAS, the cogent need to revise said revenue code to enable this municipality to respond © the service requirement needs of our constituents cannot be overemphasized; WHEREAS, the draft of the Revised Manic stesented to this Sangeu sublic hearing m «al Revenue Code of Paghilao, Quezon (2001) was ‘ang Bayan for consideration and appropriate action and complied with tlie ddatory requirement, vigy 2. Resolution No. 234, WHEREAS, alter a earetil review atid ‘ound it to be in order for enactment, judy of the draft of said code, this Sangguniang Bayan NOW THEREFORE, on motion of Hon. Victor Rowell Q. Radovan, Chairman of the “ommitee on Vinanes, Budget and Appropriation, Ways and Means and Coopetatives with implied secondment from the members of the committee, this august body, BE IT RESOLVED, ax it is hereby Resolved t enact the Municipal Tax Ordinance No. 1 aiharwise Known as the “Revised Municipal Revenue Code of Pagbilao, Quezon 2001)", a eopy. of Vhich is appended hereto andl is made an integral part of this resolution, RESOLVED FURTHER, that copies of this Resohution and the Revised Municipal Revenue “ode (2001) be fumished the Sangguniang Pantalawigan of Quezon for ity review and appropriate vetion. ADOPTED, November 26, 2001 THEREBY CER FIPS to the coreetness of the foregoing resolution which was duly adopted by he Sangauoiane Nayon during its regular session held at Sangguniang Bayan Session [all on November 26, 2001 JUANITO T. DE RAMA vy 10 the Sangguniang Bayan ATTESTED AND CERTIFIED TOBE DULY ADOPTED: HON, ¥ 1O RO VUENT WYworPrestlmg Officer « Meipal MayorTABLE OF CONTENTS Title Page. Messages: Municipal Mayor Municipal Vice Mayor, ‘The Sangguniang Bayan, Acknowledgment Sangguniang Bayan Resolution No. 234 Table of Contents. REVISED MUNICIPAL REVENUE CODE CHAPTER I - GENERAL PROVISIONS, Article A. Short Title and Scope Article B. Definitions and Construction of Provisions. CHAPTER 2 ~ MUNICIPAL TAXES. Article A. Business Tax Article B. Tax on Peddlers. Article C, Article D. Tax on Forest Concession and Forest Products. ‘ax on Mining Operations Article E, Tax on Business of Operating Motorized and Non- Motorized Tricycle. Article B, Community Tax. CHAPTER 3 - PERMIT AND REGULATORY FEES. Article A. Mayor's Permit Fee on Business. Article B. Fees for Sealing and Licensing of Weights and Measures. Page iff iv vi viii 24 25 30 30TEU NNS SaaS ee area arnt nano Na ansnBsS SS SGBSEBEGESESESIE! Article C. Large Cattle Registration and Transfer Fees, Article D. Registration Fees on Fishing Boats, Tricycles, Bicycles and Caretela or Calesa. Article E. Registration and License Fee on Dogs. Article F. Poundage Fees Article G. Permit Fee on Parades, Aiticle H. Permit Fee on Film-Making Article 1. Permit Fee on Agricultural Machinery and Other Heavy Equipment. Article J. Pranchise and Other Fees on Tricycle Operation... Article K. Permit Fee for Cockpit Owners/Operators/Licensees and Cockpit Personnel Article L. Permit Fee for Cockfighting. Article M. Building Permit and Other Related Fees. Article N. Occupational or Calling Fee. CHAPTER 4 - SERVICE FEES Article A. Secretary's Fees. Article B. Local Registry Fees. Article C. Police Clearance Fees Article D. Service and Laboratory Fees for Health Examination Article E, Sanitary Inspection Fee Article F. Assessor's Annotation and Certification Fee Article G. Clearance or Certification Fee Article H. Garbage Fees. CHAPTER 5— MUNICIPAL CHARGES Article A. Market Fees. Article B, Fishery Rentals or Fees Article C. Rental Fee on Mineral Lands Article 9. Occupational Fee for Mining Claims. 43 44 45 46 47 48 48 49 60 61 $2 65 66 67 68 70 70 76 83 84Article E. Slaughterhouse and Corral Fees. Article F. Charges for Excavation Article G. Toll Fees or Charges Article H. Temporary Use of Municipal-Owned Streets/Sidewalks or Alleys for Holding of Social and Other Allowable Purposes. Article I. Rental for Use of Municipal-Owned Facilities/Equipment Article J. Charges for House Numbering and Installation. Article K. Wharf Usage Fee on Vessels as Article L. Temporary Use of Open Spaces by Circuses and Carnival During Town Fiesta 84 87 37 88 89 90 90 1 CHAPTER 6 - SHARE OF LOCAL GOVERNMENT IN THE NATIONAL WEALTH Article A. Share in the Proceeds from the Development and Utilization Of the National Wealth. CHAPTER 7- GENERAL ADMINISTRATIVE AND PENAL PROVISIONS... Article A. Collection and Accounting of Municipal Revenue. Article B. Civil Remedies for Collection of Revenues Article C. Taxpayer's Remedies Article D. Miscetlaneous Provision Article E. General Penal Provisions. CHAPTER 8 ~ FINAL PROVISIONS. 93 93 95 95 97 102 103 104 105List of Appendices ‘Appendix A. I" Indorsement dated November 29, 2001 of MLGOO Myrna S Rocafort, DILG, Pagbilao, Quezon. B, 2" Indorsement dated November 28, 2001 of Mr. Jose M. Cola, Provincial Director, DILG, Quezon, Province thereby strongly recommending favorable action to the Revised Municipal Revenue Code of Pagbilao, Quezon €. Sangguniang Panlalawigan Resolution No, 2002-90, dated February 4, 2002 approving the Municipal Tax Ordinance No.1 of Pagbilao, Quezon, 5 Se D. Excerpts from the Rules and Opinions on Local Taxes by Fidel C. Tbafiez, 1% Division 1995 “ E. Attendance sheet to Public Hearing on the Revised Municipal Revenue Code...... Reference... Page 106 107 108 110 9Republic of the Philippines Municipality of Pagbilao Province of Quezon TAX ORDINANCE NO. 1 Series of 2001 AN ORDINANCE REVISING THE REVENUE CODE OF THE MUNICIPALITY OF PAGBILAO, QUEZON Be it ordained by the Sangguniang Bayan of the Municipality of Pagbilao, Quezon that HAPTER 1. GENERAL PROVISIONS| Article A. Short Title and Scope of this Code SEC. 1A. 01. Short Title. - This ordinance shall be known as the Revised Revenue Code of the Municipality of Pagbilao, SEC, 1A.02. Scope and Application, - The Code shall govern the levy, assessment, and collection of all municipal taxes, fees, charges and other imposition, imposed within the territorial jurisdiction of this municipality. Article B. Defi itions and Construction of Prov SEC. 1B.01. Definitions. - When used in this 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 a partnership, corporation, or any juridical entity or association in a particular taxing jurisdiction, (c) “Charges” refer to pecuniary liability as rents or fees against persons or property. (4) “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sO () © (8) (h) @ ) @ and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles “Cooperation” includes partnerships, no matter how created or organized, joint: stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include general professional partnership and 4 joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnership are partnership formed by persons for the sole purpose of exercising their common Profession, no part of the income of which is derived from engaging in any trade or business. The term “resident foreign” when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. “Countryside and Barangay Business Enterprise” refers to any business entity, association or cooperative registered under the provisions of Republic Act numbered Sixty-eight hundred ten (RA 6810) otherwise known as “Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20).” “Fee” means a charge fixed by law or ordinance for the regulation or inspection of a business or activity, “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 quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT) “Levy” means an imposition or collection of an assessment, tax, tribute, or fine. “License or Permit” is a right permission granted in accordance with law or by 8 competent authority to engage in some business or occupation to engage in some transaction “Operator” includes the owner, manager, administrator or any other person who operates or is responsible for the operation of a business establishment or undertaking “Persons” means every natural or juricli I being, susceptible of rights andobligations or of being the subject of legal relations, (m) “Privilege” means a right or immunity granted as a peculiar benefit, advantage or favor. (n) “Rental” means the value of the consideration, whether in money or otherwise, given for the employment or use of a thing, (0) “Residents” refer to natural persons who have their habitual residence in the municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular municipality In the absence of such law, juridical persons are residents of the municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation, (p) “Revenue” includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes (q) “Services” mean the duties, work or functions performed or discharged by a government official, or by a private person contracted by the government, as the case may be. (2) “Tax” means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting govermmental needs, (s) “Wharfege” means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel, SEC. 1B.02. Words and Phrases not Herein Expressly Defined. - Words and phrases embodied in this code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of SEC. 1B.03, Rules of Construction. - In construing provisions of this Code, the following rules of construction shall be observed unless otherwise inconsistent with the manifest intent of the said provisions, or when applied, would lead to absurd or highly 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 other words which may have acquired a peculiar or appropriate meaning in the Code shall be construed and understood according to such technical, peculiar or appropriate meaningSSeS (b) Gender and Number. - Every word in this Code importing the masculine gender shall extend to both a male and female, Every word importing the singular number shall apply to several persons or things and every word importing the plural number shall apply to one person or thing. (c) Computation of Time. - The time which any 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, (@) References. - All references to Chapters, Articles, Sections are to Chapters, Articles, Sections in this Code, unless otherwise specified. (©) Conflicting Provisions of Chapters or Articles. - If the provisions of different Chapters or Articles conflict with or contravene each other, the provisions of each Chapter or Article shall prevail as to all specific matters and questions involved therein. (f) Conflicting Provisions of Sections. - If the provisions of different Sections in the same Article conflict with each other, the provisions of the Sections which is last in point or sequence shall prevailArticle A. Business Tax SEC. 2A. 01. Definitions. - When used in this Article - - (a) “Advertising Agency” 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, aigplanes, balloons or other media, whether in pictorial or reading form, (b) “Agricultural Product” includes the yield of the soil, such as corn, tice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, frui 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 apolication 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 styropor 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 of processing of an article remain over, and which are still of value and marketable like copra cake or molasses from sugar cane (©) “Amusement” is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun, (4) “Amusement Places’ include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by 4 seeing or viewing the show or performance () “Banks and other Financial Institutions” include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law, of rules and regulations(0) “Brewer” includes all persons who manufacture fermented liquors of any description for sale or delivery to others, but does not include manufacturers of tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters (g) “Business Agent” (Agente de nogocio) includes all persons who act as agents, of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. (h) “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. (i) “Carinderia” refers to any public eating place where food already cooked are served at a price, “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. (k) “Contractor” includes persons, natural or juridical, 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 specialty contractors as defined under applicable laws: filling, demolition and salvage works contractors, proprietors or operators of mine drilling, apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light heat, or power, proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments, proprietors or operators or 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 planing or surfacing and recutting’ of lumber, sawmills under contract to saw or cut logs belonging to others; proprictors or operators of dry-cleaning or dycing establishments, steam laundries, and laundries using washing machines; proprictors or owners of ships for the repair if any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators or 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 hotels, motels and lodging 6houses; proprietors or operators of arrasire and stevedoring, warchousing, 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 bulleting 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 end distributors. a (m) (n) ©) “Dealer” means one whose business is to buy and sell merchandise, goods, and chattels as a merchant, He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the Inbor he bestows upon his commodities but upon the skill and foresight with which he watches the market “Importer” means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by person, entities or agencies exempt from tax which are subsequently sold, transferred, or exchanged in the Philippines to non-exempt private person or entities, the purchases or recipient shall be considered the importer thereof, “Manufacturer” includes every person who, for the purpose of sale or distribution to others and not his own use or consumption, by physical or chemical process. (1) alters the exterior texture or 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 nay use or industry; or (3) combines any raw material or manufactured product with other materials or products of the same or of a 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 products in its original condition could not have been put “Motor Vehicle” means any vehicle propelled by any power other than musculac power using the public roads, but excluding road graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles which runs only on zails or tracks, and tractors, trailers, and fraction engines of all kinds used exclusively for agricultural purposes,(p) “Peddler” is a person who, either for himself or for commission, travels from place within the municipality and sells his goods or offers to sell ot deliver the same, (@ “Marginal Farmer or Fisherman” refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself or 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. (2) “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 (5) “Rectifier” comprises every person who rectifies, purifies, o refines distilled spirits or wines by any process other than by original and continuous distillation from mash, 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 es being engaged in the business or rectifying (t) “Restaurant” refers to any place which provides food to the public and accepts orders from them at a price. This term include caterers. (u) “Retail” means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold, (s) “Vessel” includes every type of boat, craft, or other artificial contrivances used, or capable or being used, as a means of transportation on water. (W) “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, SEC. 2A.02. Imposition of Tax. - There is hereby levied an annual tax on the following businesses at rates prescribed therefor: (2) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquor, distilled spirits and’ wines or manufacturers of any article of commerce or whatever kind or nature, in accordance with the following schedule:With gross sales or receipts for the preceding Amount of Tax calendar year in the amount of: Per Annum Less than P 10,000.00 P 181.50 P 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 332,20 20,000.00 or more but less than 30,000.00 484.00 30,000.00 or more but less than 40,000.00 726.00 40,000.00 or more but less than 50,000.00 907.50 50,000.00 or more but less than 75,000.00 1,452.00 75,000.00. or more but less than 100,000.00 1,815.00 = 100,000.00 or more but tess than 150,000.00 2,420.00 150,000.00 or more but less than, 200,000.00 2,992.00 200,000.00 or more but fess than 300,000.00 4,235.00 300,000.00 or more but less than 500,000.00, 6,050.00 500,000.00 or more but less than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 11,000.00, 1,000,000.00 or more but less than 2,000,000.00 15,125.00 2,000,000.00 or more but less than 3,000,000,00, 18,150.00 3,000,000,00 or more but less than 4,000,000.00 21,780.00 4,000,000.00 or more but less than 5,000,000.00 25,410.00 5,000,000.00 or more but less than 6,000,000.00 26,812.00 plus 6,500,000.00 or more At the rate not exceeding 41.25% of 1% The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated in subsection (c) of this section. (b) On wholesalers, importers, distributors, or dealers in any article of commerce of whatever kind of nature may impose on wholesalers, distributors, ete. in accordance with the following schedule With gross sales or receipts for the preceding Amount of Tax calendar year in the amount of, Per Annum Less than P 1,000.00 P 19.80 P 1,000.00 or more but less than 2,000.00 36.30 2,000.00 or more but less than 3,000.00 55.00 3,000.00 or more but less than 4,000.00 79.20 4,000.00 or more but less than 5,000.00 110,00 5,000.00 or more but less than 6,000.00 133.10 6,000.00 or more but less than 7,000.00 157.30 7,000.00 or more but less than 8,000.00 181,50,8,000.00 or more but less than. 10,000.00 205.70 10,000.00 or more but less than 15,000.00 242.00 15,000.00 or more but less than 20,000.00 302.50 20,000.00 or more but less than 30,000.00 363.00 30,000.00 or more but less than 40,000.00 484.00 * 40,000.00 or more but less than 50,000.00 726.00 50,000.00 or more but less than 75,000.00 1,089.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,057.00 150,000.00 ot more but less than 200,000.00 2,662.00 200,000.00. or more but less than 300,000.00 3,630.00 300,000.00 or more but less than 500,000.00 4,840.00 $00,000.00 or more but ess than 750,000.00 8,800.00 750,000.00 or more but less than 1,000,000.00 9,680.00 1,000,000.00 or more but less than 2,000,000.00 11,000.00 plus 2,000,000,00 or more At the rate not exceeding, 55% of 1% The businesses enumerated in subsection (a) above shall no longer be subjected to the tax on wholesaler, distributors, or dealers provided in this Article. (©) On the exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections (a), (b) and (c) of this Section: (1) Rice and corn; (2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural marine, and fresh water products, whether in their original state or not, (3) Cooking oi! and cooking gas, (4) Laundry soap, detergents, and medicine; (5) Agricultural, implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs; (6) Poultry feeds and other animal feeds, (7) School supplies; and (8) Cement 10a ‘The term “exporters” shall refer to those who are principally engaged in the business of exporting goods and merchandise as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates equivalent to one-half (1/2) of the rates prescribed under subsection (a), (b) and (c) of this Section, (@) On retailers With gross sales or receipts for the Rate of Tax preceding calendar year of: Per Annum More than P50,000.00 but not over P400,000.00 2.0% Over P400,000.00 11% (€) On contractors and other independent contractors: (Business establishments rendering or offering services such as, but not Timited to: ) Arrastre and stevedoring services Barber shops Battery charging shops Beauty parlors Bus & Jeepney & Van Operators CAT V Operators Construction /Repair of buildings, roads and bridges Dry cleaning or dycing establishments, steam laundries, and laundries using, washing machines Engineering (general), building (general) and specialty contractors Funeral Parlor Furniture Shops Heat or Power System Installer Hotels, motels, and lodging houses House and/or sign painters and printing shops Laundry shops including dry cleaning, drying establishments, steam laundries and laundries using washing machines Lithographers Junk shops Master plumbers ‘Motorboat (3 tons) Persons engaged in the installation of water system and gas or electric light, heat and power Photographic studios Plumbing and water system installation Printers, bookbinders, lithographers Recapping Repainting or welding shops of motor vehicle and equipmentRepainting shops of motor vehicle and heavy equipment Repair shops for any kind of mechanical and electric deviecs, instruments, apparatus or furniture Sawmills under contract to saw or cut logs belonging to others Shoe Repair Shops Smiths (Blacksmiths, goldsmiths, silversmiths, keysmiths, locksmiths, or tinsmiths) Sound System for hire ‘Tailor or dress shops Telecommunications Upholstery shops Video Rental Service Vuleanizing Warehousing or forwarding establishments Washing or greasing shops Watch repair shops Water refilling stations All other kinds of contractors THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: WITH GROSS SALES OR RECEIPTS FOR THER PRECEEDING CALENDAR YEAR IN THE AMOUNT OF: ANNUAL TAX Less than P 5,000.00 =P 30,25 P 5,000.00 or more but less than 10,000.00 67.76 z 10,000.00 or more but less than 15,000.00 114.95 15,000.00 or more but less than 20,000.00 181.50 20,000.00 or more but less than 30,000.00 302.50 30,000.00 or more but less than 40,000.00 423.50 40,000.00 or more but less than 50,000.00 605.00 50,000.00 or more but less than 75,000.00 968.00 75,000.00 or more but less than 100,000.00 1,452.00 100,000.00 or more but less than 150,000.00 2,178.00 150,000.00 or more but less than 200,000.00 2,904.00 200,000.00 or more but less than 250,000.00 3,993.00 250,000.00 or more but less than 300,000.00 5,082.00 300,000.00 or more but less than 400,000.00 6,776.00 400,000.00 or more but less than 500,000.00 9,075.00 500,000.00 or more but less than 750,000.00 10,175.00 750,000.00 or more but less than 1,000,000.00 11,275.001,000,000.00 or more but less than 2,000,000,00 12,650.00 2,000,000.00. or more At the rate not exceeding 5% of 1% in excess of 1,000,000.00 (9 On banks and other financial institutions, ata rate of fifty five percent (55%) of one percent (1%) of the gross receipts of the preceding calendar year derived from interests, commissions and discounts from tending activities, income from financial leasing, dividends, rental on property and profit from exchange or sale of property, insurance premium, All other income and receipts of banks and financial institutions not otherwise enumerated above shall be excluded from the tax. (8) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain, bars, or food caterers: With gross receipts for the preceding Amount of Tax calendar year in the amount of Per Annum not over 20,000.00 250.00 over 20,000.00 but not over 50,000.00 500.00 over 50,000,00 but not over 100,000.00 1,000.00 ‘ver 100,000.00 but not over 200,000.00 2,000.00 over 200,000.00 but not over 500,000.00 5,000.00 over $00,000.00. but not over 750,000.00 7,500.00 over 750,000.00 but not over 1,000,000.00 10,000.00 Over 1,000,000.00 At rate not to exceed | 55% of 1% (h) On amusement and other recreational places wherein the customers thereof Participate without making bets or wagers including but not limited to the following: day and night club, day club of night club, cocktail lounge ot bar. cabaret or dance hall, swimming pool, exclusive clubs such as country and sports clubs, resort and other similar places; skating rink; billiard or pool hall, bowling alleys, circuses, carnivals or the like; merry-go-rounds, roller coasters, ferries wheel, swings, shooting galleries and similar contrivences, boxing stadia, boxing contests; race tracks, theaters and cinemahouses. With gross receipts for the preceding Amount of Tax calendar year in the amount of Per Annum notover P 20,000.00 P-—-400.00 over 20,000.00 but not over 50,000.00 1,000.00 over 50,000.00 but not over 100,000.00 2,000.00over 100,000.00 but not over 200,000.00 4,000.00 ‘over 200,000.00 but not over 500,000.00 10,000.00 ‘over —1,000,000.00 20,000.00 plus 55% of 1% in excess of P 20,000.00 (i) On operators of privately owned public markets: With gross sales or receipts Amount of Tax for the preceding calendar year Per Annum. in the amount of: One Million Pesos or less 55% of 1% More than One Million Pesos 52.8% of 1% in excess of P10,000.00 (i) On subdivisions operators or real estate developers With gross sales or receipts Amount of Tax for the preceding year in the Per Annum amount of One Million Pesos or less 55% of 1% More than One Million 27.5% of 1% in excess of P10,000.00 (K) On lessors of real estate including commercial spaces, lots and apartments With gross sales or receipts Amount of Tax for the preceding year in the Per Annum amount of, Less than P5,000.00 P 55,00 P 5,000.00 or more but less than 10,000.00 110.00 10,000.00 or more but less than 20,000.00 275.00 20,000.00 or more but less than 30,000.00 385.00 30,000.00 or more but less than 40,000.00 495.00 40,000.00 or more but less than 50,000.00 605.00 For every P5,000.00 in excess of P50,000.00 On real property used for residential purposes (apartments) 5.50 For every P5,000.00 in excess of P50,000.00 j (On real property used for purposes other than residential 11.00(D_ Onany business not specified above: With gross receipts for the preceding Amount of Tax calendar year in the amount of: Per Annuin Not over P 20,000 P 250.00 Over P 20,000 but not over 50,000 600.00 Over 50,000 but not over 100,000 1,200.00 Over 100,000 but not over 200,000 2,400.00 ~ Over 200,000 but not over 500,000 6,000.00 Over 500,000 but not over 750,000 8,500.00 Over 750,000 but not over L million ~ 10,000.00 Over I million 10,000.00 plus 55% of 1% in excess of P10,000.00 SEC. 2A.03. Exemption. - Businesses engaged in the production, manufacture, refinery, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article. SEC. 2A.04. Computation of Tax for Newly-Started Business. - In the case of a newly-started business under Sec, 2B.02. (a), (b), (c). (4), (e). (1, (g), (h), and (i ), above, the tax shall be fixed by the quarter. The initial tax for the quarter in which the business starts to operate shall not exceeding two hundred seventy five thousandths of one-tenth of one percent (.275 of 1/10 of 1%) of the capital investment In the succeeding quarter or quarters, in cases where the business opens before the last quarter of the year, the tax shall be based on the gross sales or receipts for the preceding quarter at two hundred seventy five thousandths (.275) of the rates fixed therefore by the pertinent schedule in Section 23,02 (a), (b), (c), (d), (c), (A. (@), (h), and (i) above. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross sales or receipts for the preceding calendar year, or any fraction thereof, as provided in the same pertinent schedules SEC. 2A.05. Computation and Payment of Tax on Business, (a) The taxes 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 case where a person conducts or operates two (2) or more of the related businesses mentioned in Sec. 2.02 which are subject to the same rate of tax,the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. (©) 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. SEC. 2A.06. Situs of the Tax. (a) Definitions of terms- (1) “Principal Office” — the head or main office of the business appearing in the pertinent documents submitied to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case maybe. ‘The municipality 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 another municipality, 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 Municipal 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) “Warchouse” ~ 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 invoices as aforementioned shall not be considered a branch or sales office. (4) “Plantation” a tract of agricultural land planted to trees or seedlings whether ~ fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantationee (3) “Experimental Farms” - agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving 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 Article A, Chapter It of this Code and allocated in paragraph (b) of Sec. 2.05 (d) Sales Allocation (1) All sales made by a branch or sales office or warehouse located in this municipality shall be taxable herein, (2) In case the principal office is located in this municipality, all sales recorded in the principal office and those in other localities where there is no branch or sales * office or warehouse shall be taxable herein, (3) (a) If the principal office is located in this municipality 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 this municipality. (b) If the factory, project office, plant or plantation is located in this municipality and the principal office is located in another locality, seventy percent (70%) of the sales recorded in the principal office shall be taxable herein, ‘The sales allocation in () and (b) above shall not apply to experimental farms, (a) If the plantation is located in this municipality and the factory is located in another locality, forty percent (40%) of the seventy percent (70%) sales in paragraph 3 (b) shall be taxable herein. On the other hand, if the factory is located in this municipality, and the plantation is located in another locality, sixty percent (60%) of the seventy percent (70%) sales mentioned in paragraph 3 (b) shall be taxable herein. (b) If the factory, project office, plant or plantation is located in this municipality and other factories, project offices, plants or plantations are located in other localities, this municipality 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, plant or plantation located in this municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this municipality along with the sales made in the principal office. (5) In 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 considéred as the factory or plant and ‘warehouse of the manufacturers. (6 (a) All route sales made in the municipality where a manufacturer, producer, wholesalers, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxable herein. (©) This municipality shall tax the sales of the products withdrawn by route irucks from the branch, sales office or warehouse located herein’ but sold in another locality. SEC. 2A.07. Accrual of Payment. - Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year SEC. 2A.08. Time of Payment. - The tax shall be paid once within the first twenty (20) days of January or in time of payment quarterly installments within the first-twenty (20) days of January, April, July and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SEC. 2A.09. Surcharge for Late Payment, - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of Twenty Five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SEC, 2A.10. Interest on Unpaid Tax. - In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) monith. SEC. 2A.11. Administrative Provisions, (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in this municipality shallfirst obtain a mayor’s permit and pay the fee therefore and the business tax imposed under this Article. (b) Issuance and Posting of Official Receipt. ~ The Municipal 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 department of this municipality. Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking, If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon the demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives (c) 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 sales 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 requirement of the Burcau 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 businesses 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 the tax levied in this Article, any person engaged in business subject to the business tax based on gross sales and/or receipts for the preceding calendar year or quarter in such manner and forms as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records and/or subsidiaries for his business, the Municipal Treasurer or his 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 Municipal 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 officials receipt issued, upon payment of a fee of Twenty Five Pesos (P25.00)(O) Transfer of business to other location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without the payment of additional tax during the period of which the payment of the tax was made. (g) Retirement of business, ~ (1) Any person natural or juridical, subject to the tax on business under this Article shall, upon termination of the business, surrender to the Municipal Treasurer the official receipt issued for the payment of the business tax and submit a sworn statement of the gross sales or receipts for the current year or quarter within thirty (30) days following the closure, Any tax due shall first be paid before any business ot undertaking is finally terminated, For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by this municipality for record purposes in the course of the renewal of the permit or license to operate the business, ‘The Municipal Treasurer shall sce to it that the payment of 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: (@) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manage and/or new owner, the Municipal Treasurer shall recommend to the mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all the taxes, fees and charges imposed thereon under existing - local tax ordinances, and (b) In the ense 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 transfer of the business to him if there is an existing ordinance prescribing such transfer tax, (2) If it is found that the retirement or termination of the business is legitimate, and the tax due therefrom be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated 20(3) The permit issued to a business retiring or terminating its operations shall be surrendered to the Municipal Treasurer who shall forthwith cancel the same and record such cancellation in his books. (h) Death of licensee. When an 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. SEC. 2A.12. Penalty. - Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not fess than one (1) ‘month nor more than six (6) months, or both, at the discretion of the court Article B. Tax on Peddlers SEC. 2B.01. Imposition of Tax. - There is hereby levied annual tax on peddlers engnged in the sale of any merchandise or article of commerce within this municipality, at arate of Fifty Five Pesos (P55.00) per peddier. SEC, 2B.02, 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 article or commerce after January twenty (20) shall pay the full amount of the tax before engaging in such activity SEC. 28.03. Surcharge for Late Payment, - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of Twenty Five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due SEC. 2B,04, Interest on Unpaid Tax, - In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of Two Percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) month, SEC. 2B.05. Administrative Provision - The official receipt evidencing payment of the tax shall be carried in the person of the peddler and shall be produced upon demand by the Municipal Mayor or Treasurer or their duly authorized representatives, SEC. 28.06. Penalty. - Any violation of the provision of this Article shall be punishable by a fine of not Jess than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court, aArticle C. Tax on Mining Operations ‘When used in this Article, SEC, 2C.01 (a) “Minerals” refer to all naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state. (b) “Mineral Products” shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying, but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands. - (©) “Quarry Resources” means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff and rock phosphate. SEC. 2C.02. Imposition of Tax. - There is hereby levied an annual tax at the rate of two percent (2%) based on the gross receipts for the preceding year of mining operators. SEC. 2C.03, Situs of Tax. - Payment of the tax shall be made to this ‘municipality which has jurisdiction over the mining area. In ease the area transcends two or more local units, payment shall be made in pro-rata. SEC. 2C.04. Exclusion. - Extraction of the following are excluded from the coverage of the tax levied herein. (a) Mineral products such as ordinary stones, sand, gravel, carth and other quarry resources, (b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances. SEC, 2C.05. Time of Payment. - The tax shall be paid once within the first twenty (20) days of January or in time of payment quarterly installments within the first twenty (20) days of January, April, July, and October of each year. ‘The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SEC. 2C.06, Surcharge for Late Payment, - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of Twenty Five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due, SEC. 2C.07. Interest on Unpaid Tax. - In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) 22pet month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thercof exceed thirty-six (36) month SEC. 2C.08. Administrative Provisions (a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, abandonment, cancellation and others, are recorded. (b) It shall be the duty of every lessee, owner or operator to make a true and complete retum setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed SEC. 2C.09. Penalty, - Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court Article D. Tax on Forest Concessions and Forest Products SEC. 2D.01. Definitions. - When used in this Article. — (a) “Forest Products” means timber, pulp-woodichipwood, firewood, fuel wood and minor forest products such as bark, tree tops, resins, gum, wood, oil, honey, beeswax, nipa, rattan, or other forest growth such as grass, shrub, and flowering plants, the associated water, fish, game, scenic, historical, recreational, and geologic resources in forest lands. (b) “Forest Lands” include the public forest, the permanent forest or the forest 7 reserves, and forest reservations, SEC. 2D.02. Imposition of Tax. - There is hereby imposed a tax on forest concessions and forest products at a rate of Two percent (2%) of the annual gross receipts of the concessionaire during the preceding year. SEC. 2D.03. Time of Payment. - The tax shall be paid once within the first twenty (20) days of January or in time or payment quarterly installments within the first twenty (20) days of January, April, July and October of each year. The Sangpuniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months, SEC. 2D.04. Surcharge for Late Payment, - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of Twenty Five percentag (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SEC. 2D.05. Interest on Unpaid Tax. - In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of Two percent (2%) per month from the due date until the tax is fully paid but in no case shall be the total inferest on the unpaid amount or a portion thereof exceed thirty-six (36) month. SEC. 2D.06. Penalty. - Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P'1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. Article E. Tax on Business of Operating Motorized and Non-Motorized Tricycle SEC. 2E.01. Definitions, - When used in this Article ~ (a) “Motorized Tricycle” is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single-whcel sidecar or a motoreycle with a two-wheeled cab, the former having a total of four wheels, otherwise known as the motorela (b) “Non-motorized Tricycle” is composed of a bicycle fitted with a single-wheel side car and propelled by muscular power. (c) “Tricycle Operators” are persons engaged in the business of operating tricycles SEC, 2.02. Imposition of Tax. - There is hereby levied an annual tax on the business of operating motorized and non-motorized tricycles at rates prescribed hereunder (a) Motorized Tricycle 300.00 per unit (b) Non-motorized Tricycle 100.00 per unit SEC. 26.03, Time of Payment. - The tax shall be paid once within the first twenty (20) days of January or in time of payment quarterly installments within the first twenty (20) days of January, April, July and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months. SEC. 2E,04. Surcharge for Late Payment. - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of Twenty Five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. 24 4$$ SEC. 2E.05. Interest on Unpaid Tax. - In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of Two percent (2%) per month from the due date until the tax is fully paid but in no case shall be the total interest on the unpaid amount or a portion thercof exceed thirty-six (36) month SEC. 2E.06. Administrative Provisions, — (a) Prospective operators of tricycles should first sccure a Motorized Tricycle Operator's Permit (MTOP) or franchise from the Sangguniang Bayan. (b) The Municipal Treasurer shall keep a registry of all tricycle operators which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator. SEC. 2E.07. Penalty. - Any violation of the provision of this Article shall be punishable by a fine of not Jess than One Thousand Pesos (P1,000,00) nor more than Two Thousand Five Hundred Pesos (P2,500,00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court, Article F. Community Tax SEC, 2F.01, Imposition of Tax. - There is hereby levied an annual community tax on individuals and corporations at the rates prescribed hereunder: Amount of Tax Per Annum (a) On individuals Basic Community Tax Ps.00 Additional Community Tax P1.00 for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property but not to exceed 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 earings derived by them, (b) On corporations Basic Community Tax 500.00 Additional Community Tax 251, For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of the real property tax under existing laws... 2.00 2. For every Five Thousand Pesos (P5,000.00) gross receipts or earings derived by it from its business in the Philippines during . the preceding year : 2.00 The additional community tax on corporations shall not exceed Ten, Thousand Pesos (P10,000.00) ‘The dividends received by a corporation from another corporation shall be for the purpose of the additional tax be considered as part of the gross receipts or earnings of said corporation. SEC. 2F.02. Coverage of the Community Tax, - Individuals inhabitant of this municipality eighteen (18) years of age or over who: include every (@) Has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working says during any calendar year, or (b) Is engaged in business or occupation, or (©) Owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more; or (d) Is required by law to file an income tax return Corporations include domestic or resident foreign, no matter how created or organized, engaged in or doing business in this municipality SEC. 2F.03. Exemptions. - The following are exempt from the payment of the community tax. (a) Diplomatic and consular representatives; and (b) Transient visitors when their stay in this municipality does not exceed three (3) months. SEC. 2F.04. Time and Place of Payment 26(a) Time of payment (1) The community tax shall accrue on the first (1") day of January of each year which shall be paid not later than the last day of February of cach year. (2) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age ar upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the bencfit of exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent, (3) Persons who come to reside in the municipality or reach the age‘of eighteen (18) years on or after the first (1") day of July of any year, or who cease to belong to an exempt class on or after the same date, shail not be subject to the community tax for that year. (4) Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. (c) Place of Payment (1) The community tax shall be paid in this municipality where the residence of the individual is located or where the principal office of the juridical entity is located (2) It shall be unlawful for the Municipal Treasurer to collect the community tax outside the territorial jurisdiction of this municipality. (3) In case a corporation has a branch, sales office or warchouse in this municipality, and sales are made and recorded herein, the corresponding community tax shall be paid in this municipality. (4) Any person, natural or juridical, who pays the community tax to a municipality other than this municipality where his residence or principal office in the ease of juridical persons is located shall remain liable to pay such tax to this municipality. ~ SEC. 2F.05. Collection and Allocation of Proceeds of the Community Tax. - The Municipal Treasurer shall deputize the Barangay Treasurers to collect the community tax in their respective jurisdictions. Such deputation shall be limited to the 7SS community tax payable by individual taxpayers and shall be extended only to Barangay ‘Treasurers who are properly bonded in accordance with applicable laws Ninety-five percent (95%) of the proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the General Fund of the Municipality, and the remaining five percent (5%) thereof to the General Fund of the National Government to cover the cost of printing and the distribution of the forms of the community tax certificates and related expenses. The Municipal Treasurer shall remit to the National Treasurer the said share if the National Government within ten (10) days after the end of each year. ‘The proceeds of the community tax collected through the Barangay Treasurer shall be apportioned as follows after deducting the 5% share of the National Government (1) Fifty percent (50%) shall accrue to the General Fund of the Municipality; and (2) Fifty percent (50%) shall accrue to the barangay where the tax is collected. SEC. 2F.06, Penalty for Late Payment. - if the tax is not paid within the prescribed period, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until itis paid SEC. 2F.07, Community Tax Certificate, - A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued (o any person or corporation not subject to the community tax upon payment of One Peso (P1.00), SEC. 2F.08. Presentation of Community Tax Certificate on Certain Occasions. (a) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service receives any license, certificate, or permit from any public 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 from whom any salary. or wage is feceived to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. (b) When, through its authorized officers, any corporation subject to the community tax receives any license, certificate, or permit from anv public authority, pays any tax or fee, receives money from public finds, or transacts other official business, it shall be the duty of the public official with whom 28Ee eee aa such transaction is made or business done, to require such corporation to exhibit the community tax certificate SEC, 2F.09. Availment of the Blank Forms of the Community Tax Certificate, The Municipal ‘Treasuter shall secure the necessary blank forms of the ‘Community Tax Certificates from the Bureau of Internal Revenue (BIR). 29GULATORY FEF, Article A. Mayor's Permit Fee on Business SEC. 34.01. Umposition of Fee. - ‘There shall be collected an annual fee at the tates provided hercunder for the issuance of a Mayor's permit to every person that shall conduct a business, trade or activity within this municipality 1 On business subject to the graduated tex imposed in Article A as enumerated under Sec. 24.02 a, b, 6, de, fg hy i, j,k. fy the Mayor's Permit fee shall be in accordance with the following schedule: With gross receipts/sales during the Annual Permit Fee Preceding Calendar Year Less than 5,000 26.40 5,000 or more but less than 10,000 33.00 10,000 or more but less than 15,000 44.00 15,000 or more but less than 20,000 55.00 20,000 or more but less than 30,000 66.00 30,000 or more but less than 40,000 77,00 40,000 or more but less than 50,000 1 88,00 50,000 or more but less than 75,000 110.00 75,000 or more but less than 100,000 152,00 100,000or more but less than! 50,000 165.00 150,000 or more but less than 206.00 300,000 300,000 or more but less than 220.00 500,000 500,000 or more but ess than 275.00 1,000,000.00 For every P100,000.00 in excess of 5.50 P1,000,000.00 0C. On exporters, manufacturers, millers, IE Fepackers. or producers of essential commodities enumerated, the annual permit fee shall be in accordance with the following schectule If the amount of business tax paid in the preceding calendar year is Less than or more but less than or more but less than ‘or more but less than ‘or more but less than or more but less than or more but less than ‘or more but less than or more but less than or more but less than or more but less than P 300.00 500.00 600.00 800.00 1,000.00 2,000.00 3,000.00 4,000.00 5,000.00 10,000.00 D. On retailers of all other commodities not Permit Fee Per Annum, P 300.00 P 100.00 500.00 120.00 600.00 150.00 800.00 180.00 1,000.00 200.00 2,000.00 300.00 3,000.00 400.00 4,000.00 500.00 5,000.00 600.00 10,000.00 700.00 20,000.00 800.00 Classified as essential commodities the annual fee shall be in accordance with the following schedule: Ifthe amount of business tax paid in the preceding calendar year is: Less than or more but less than or more but less than or more but less than or more but less than or more but less than ‘or more but less than or more but less than or more P 300.00 $00.00 700.00 900.00 1,200.00 1,700.00 2,000.00 5,000.00 Permit Fee Per Annum P 300.00 P 55.00 500.00 77.00 700.00 110.00 900.00 165,00 1,200.00, 198,00 1,700.00 220.00 2,000.00 275.00 5,000.00 330.00 385.00 E, On contractors and independent contractors including, but not limited to those enumerated. The annual permit fee shall be schedule: Ifthe amount of business tax paid in the preceding calendar year is Less than 31 in accordance with the following Permit Fee Per Annum, P 300.00 PP 50.00| P 300.00 or more but less than 500.00 100.00 t 500.00 or more but less than 600,00 120.00 600.00 or more but less than 800.00 160.00 800.00 or more but less than 1,000.00 200.00 f 1,000.00 or more but less than 2,000.00 360.00 2,000.00 or more but less than 3,000.00 560.00 3,000.00 or more but less than 4,000.00 650.00 4,000.00 or more but less than 5,000.00 750.00 . 3,000.00 or more but less than 10,000.00 900.00 10,000.00 or more but less than 20,000.00 1,200.00 companies, stock markets, stock brokers, educationel plan agencies, health plan agencies and memorial, or life plan agencies. The annaal permit fee shall be in accordance with this schedule Ifthe amount of business tax paid Permit Fee in the preceding calendar year is Per Annum Less than P 500.00 pp 100.00 P 500.00 or more but less than 1,000.00 200.00 1,000.00 or more but less than 1,500.00 300.00 1,500.00 or more but less than 3,000.00 480.00 3,000.00 or more but less than 5,000.00 600.00 5,000.00 or more but less than 10,000.00 1,000.00 10,000.00 or more 1,200.00 6. On peddlers engaged in the sale of any merchandise or of commerce 33.00 per peddler H. On subdivisions operators or real estate developers Ifthe amount of business tax paid Permit Fee in the preceding calendar year is Per Annum Lessthan =P 1,000.00 P 100,00 P 1,000.00 or more but less than 5,000.00 200.00 5,000.00 or more but less than 7,000.00 300.00 7,000.00 or more but less than 10,000.00 330.00 10,000.00 or more 350.00 L Onlessors of real estate including apartments-for-rent 2eee Ifthe amount of business tax paid Permit Fee in the preceding calendar year is: Per Annum Less than P 300.00 P 60.00 P 300.00 or more but less than 500.00 90.00 500.00 or more but less than 600.00 108.00 600.00 or more but less than 700.00 126.00 700.00 or more but less than 1,000.00 180.00 1,000.00 or more but less than 3,000.00 360.00 3,000.00 or more but less than 5,000.00 500.00 5,000.00 or more but less than 700.00 J.On operators of rice, corn, meat, coconut and coffee mills for a fee. Rice Mill (kiskisan) 8, Large — output of more than 25 bags of rice per hour P 500.00 b. Small — output of less than 25 bags of rice per hour 300.00 Cono 750.00 Corn, meat, coconut and coffee mills 100.00 K, (a) On operators of amusement devices for-a-fee, including but not limited to those “enumerated below, the annual permit fee ‘shall be in accordance with the following schedule: } Permit Fee Per Annum | Jukebox Machine P 100.00 per unit | Videoke Machine 200.00 per unit Play Station/Family Computer 100.00 per unit | Slot Machine not classified as gambling device 100.00 per unit Betamax/VHS showing which collects admission fee 100.00 per w Other similar devices 100.00 per unit (b) Amusement and other recreational places wherein the customers thereof participate, including but not limited to the following: i Permit Fee | Per Annum i a) Resort Class A 3,000.00 i Class B 2,500.00 | : Class C 2,000.00 L. On cafes, cafeterias, ice cream and other refreshment parlor, restaurants, soda fountain, bars, carinderias, panciterias, lugawan and other similar establishments including food caterers; | 3Ifthe amount of business tax paid Permit Fee in the preceding calendar year is: Per Annum Less than P 300.00 -P 60.00 F 300.00 or more but less than 500.00 100.00 500.00 or more but less than 1,000.00 180.00, 1,000.00 or more but less than 2,000.00 360.00 2,000.00 or more but less than 3,000.00 450.00 3,000.00 or more but less than. 5,000.00 600.00 5,000.00 or more but less than 8,000.00 760.00 8,000.00 or more but less than 10,000.00 850.00 10,000.00. or more but less than 15,000.00 975.00 15,000.00 or more but less than 20,000.00 1,000.00 20,000.00 or more 1,500.00, M, On retail dealers or retailers in liquors or wines whether imported from other countries or locally manufactures including fermented liquors (beers), lambanog, tuba, basi and other distilled spirits not classified denatures alcohol: Ifthe amount of business tax paid Permit Fee in the preceding calendar year is: Per Annum Less than ? 100.00 P 55.00 P 100.00 or more but less than 200.00 165.00 ~ 200.00 or more but less than 500.00 220,00 500.00 or more but less than 1,000.00 275.00 1,000.00 or more , 330.00 N. On retail dealers or retailers on manufactures tobacco or snuff including cigar and cigarettes: Ifthe amount of business tax paid Permit Fee in the preceding calendar year is: Per Annum Less than P 100.00 PP 55.00 P 100.00 or more but less than 200.00 165.00 200.00. or more but less than 500.00 220.00 500.00 or more but less than 1,000.00 275.00 1,000.00 or more 330.06 0. On Agri-business enterprises: Permit Fee Per Annum. 1) On Fishpond Operators/Lessee:Less than One (1) hectares J hectares or more but less than 2 heciares or more but less than 3 hectares or more but less than 4 hectares or more but less than S hectares or more but less than 6 hectares or more but less than ‘T hectares or more but less than 8 hectares or more but less than 2 hectares 3 hectares 4 hectares 5 hectares 6 hectares T hectares 8 hectares 9 hectares " 9 hectares or more but less than 10 hectares 10 hectares or more but less than 11 hectares 11 hectares or more but less than 12 hectares 12 hectares or more but less than 13 hectares 13 hectares or more but less than 14 hectares 15 hectares or more but less than 16 hectares 16 hectares or more but less than 17 hectares 17 hectares or more but less than 18 hectares, 18 hectares or more but less than 19 hectares 19 hectares or more but less than 20 hectares 20 hectares or more but less than 21 hectares 21 hectares or more but less than 22 hectares 22 hectares or more but less than 23 hectares 23 hectares or more but less than 24 hectares 24 hectares ot more but less than 25 hectares 25 hectares or more 2) On Commercial Piggery Farms Less than 5 heads S heads or more but less than 15 15 heads or more but less than 30 30 heads or more but less than 50 50 heads or more but less than 75 75 heads or more 3) On Commercial Poultry Farms: Less than 500 heads 500 heads or more but less than 1,000 1,000 heads or more but less than 5,000 5,000 heads or more but less than 10,000 10,000 heads or more but less than 20,000 20,000 heads or more 35 P P 165,00 220.00 275.00 330.00 385.00 440.00 495.00 550.00 605.00 660.00 715.00 770,00 825,00 880.00 935.00 1,045.00 1,100.00 1,155.00 1,210.00 1,265.90 1,320.00 1,375.00 1,430.00 1,485.00 1,550.00 Permit Fee Per Annum, Exempt 82.00 137.00 275.00 495.00 600.09 16.00 22.00 33.00 44,00 66.00 110.00,P. On Mahjong Operators (Maximum of Two (2) Tables) nit Fee Per Annum First table ests P 300.00 Additional table... 2... 150.00 Q Newly started business computed on the basis on the amount of bus enumerated Pursuant to Section 3a.01 Paragraph A t P. ss ty paid R. On all other similar businesses, trades, or commercial establishments not expressly specified P 110.00 SEC. 34.02, ‘Time of Payment. - ‘The fee imposed in the preceding section shall be paid to the Municipal Treasurer upon application for a Mayor's Permit before any business activity can be lawfully begun or pursued or within the fest twenty (20) days of January of each year in case of renewal thereof, For a newly-started business or activity that starts to ‘operate afler January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business o activity is abandoned. the fee shall not be exacted for a period longer then the en af a falendar quarter, If the fee has been paid for a period longer than the current quarter and business or activity is abandoned, no refund of the fee corresponding to the nnespired quarter or quarters shall be made, SEC. 34.03. Surcharge for Late Payment. - Failure to pay the tax imposed in this Atticle on time shall subject the taxpayer to a surcharge of Twenty hive pereent (25%) of the erginal amount of tax due, such surcharge to be paid at the same time andiin the same manner as the tnx due SEC. 34.04. Application for Mayor's Permit; False Statements, - A writen application for a permit t0 operate: a business or engage in an activity shall be filed with the Office of the Mayor in four (4) copies. The application form shall set forth the name and eddrere of the applicant, the description or form of business, the place where the business shall fe conducted and such other pertinent information or date as may be required {a) For a Newly-Started Business (1) Location sketch of the new business ~ 2) Paid-up capital ofthe business as shown in the Articles of Incorporation, if corporation or partnership, of a sworn statement of the capital invested by the owner or operator, if sole proprietorship. (3) A certificate attesting to the tax exemption if the business is tax exempt. (4) Certification from the officer in charge of zoning that the location af the new business is in accordance with zoning regulations. 6(8) Tax clearance showing that the operator has paid all tax obligations in the municipality, (6) Barangay clearance. (7) Three (3) passport-size pictures of the owner or operator of in cases of a Partnership or corporation the picture of the senior or managing partners and that of the President or General Manager. (8) Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code. (©) For the Renewal of Existing Business Permits (1) Previous year’s Mayor’s permit (2) Two (2) copies of the annual or quarterly tax payments ) Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code. (4) Certificate of tax exemption from local taxes or fees, if exempt Upon submission of the application, it shall be the duty of the proper authorities to verify if the other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as safety requirements are complied with. The permit to operate shall be issued only Upon compliance with such requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal charges, Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may further be prosecuted in accordance with the penalties provided in this Article, A Mayor's permit shall be refused to any person (1) whose business establishment oF undertaking does not conform with zoning regulations and safety, health and other requirements of the municipality; (2) who has an unsettled tax obligation, debt or other liability to the Municipal Government, and (3) who is disqualified under any provision of lew or ordinance to establish, or operate the business for which a permit is being applied SEC. 34.05. Issuance of Permit; Its Contents. - Upon approval of the application for a Mayor's permit, two (2) copies of the application duly signed by the Municipal Mayor shall be retumed to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's permit and the corresponding business tax. The Mayor’s permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor's permit fee and business tax issied by the Municipal Treasurer, and upon compliance of such other requirements as may be 37> required for its issuance. Issuance of business registration and plate / sticker and corresponding fees shall be as follows Fee a. Plate P 80.00 b. Renewal Sticker 15.00 Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, i.e, whether the business is sole proprietorship, corporation or partnership; location of the business, date of issue and expiration thereof, and such other information as may be necessary. ‘The Municipal Mayor shall, upon presentation of satisfactory proof that the original permit has been lost, stolen or destroyed, issue 2 duplicate of the permit upon payment of Twenty Pesos (P20.00). SEC. 3A.06. Posting of Permit and Business Registration Plate/Sticker. - Every permit shall keep the permit conspicuously posted at all times in his place of business or office or if the individual has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives. ‘The permit issued shall be renewed within the first twenty (20) days of January. It shall have continuing validity only upon renewal thereof and payment of the corresponding fee. SEC. 34.07. Revocation of Permit. - When a person doing business in the municipality violates any provision of this Code; refuses to pay an indebtedness or liability to the municipality; abuses his privilege to do business to the injury of public morals or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance or is permitted to be used as a resort for disorderly conduct, the Municipal Mayor, after investigation, may revoke the permit. Such revocation shall forfeit all sums which may have been paid in respect of said privilege, in addition to the fine and imprisonment that may be imposed by the court for violation of any provision of this Code or any ordinance governing the establishment and maintenance of businesses and to prohibit the exercise thereof by the person whose privilege is revoked, until resolved by the Sangguniang Bayan. SEC. 3A.08, Other Requirements. - The issuance of a Mayor’s Permit shall not exempt the licensce from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this Code. SEC. 34.09. Penalty. - Any violation of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five 38Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court Article B. Fees for Sealing and Licensing of Weights and Measures SEC. 33.01. Imposition of Fees. - Every person before using instruments of weights and measures within this municipality shall first have thom sealed and licensed annually and pay therefor to the Municipal Treasurer the following fees (a) For sealing linear metric measures Not over one meter P 10.00 Over one meter 20.00 (b) For sealing metric measures of capacity Not over Ten liters P 40.00 Over ten liters 60.00 (c) For sealing metric instruments of weights With capacity of not more than 30 kg P 50.00 With capacity of more than 30 kg 2.00/kI _ but more than 300 kg. With capacity of more than 300 kg 2.0/1 but more than 3,000 kg With capacity of more than 3,000 kg 2.007K1 (A) For sealing apothecary balance of precision Over 3,000 kg Po 2.201 Over 300 to 3,000 kg 2.20/k1 Over 30 to 300 kg 2.20/k1 30 kg or less 2.20/k1 (©) For seating scale or balance with complete set of weights For each scale or balance or other balances with complete set of weights for use therewith — For each extra weights P 5.00 For each in every re-testing and re-sealing of weight and measures instruments including gasoline pumps outside the office upon request of the owner/operator, an additional charge of ¥ 2.00 (8 For calibrating gasoline and other oil products pump meter P 400.00/cal, (8) Any person making @ practice of buying or selling by weight and measure using unsealed anc/or unregistered instrument 1) When correct P 80.00 702) When incorrect but within tolerable allowance of defect or short measures P 160.00 (h) Failure to procedure weight and measure tag or license or certificate upon demand but the instrument is duly registered 1) When correct P 40,00 2) When incorrect but within tolerable allowance of defect or short measures P 80.00 ) Any person found violating any of the above two (2) provision for the second time shall be fined twice the above fees SEC. 3B.02. Exemption, — All instruments of weights and measures used in thi: ‘government work or maintained for public use by the National Government, Provincial, City or Municipal Government shall be tested and sealed free of charge | SEC. 3B.03. Time of Payment. - The fees levied in this Article shall be paid to the Municipal Treasurer when the weights or measures are sealed, before their use and thereafter, on or before the anniversary date SEC. 38.04, Surcharge for Late Payment. - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to 2 surcharge of Twenty Five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in he same manner as the tax due. SEC. 38.05. Place of Payment. - The fees herein levied shall be paid by persons conducting their business in the municipality. A peddler or itinerant vendor using only one (1) instrument of weight or measure, shall pay the fees in the municipality where he maintains his residence. SEC. 3B.06. Form and Duration of License for Use of Weight and Measures. ~ The official receipt for the fee issued for the sealing of a weight or measure shall serve a5 a licensee to use such instrument for one (I) year from the date of sealing, unless deterioration or damage renders the weights or measures 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 Municipal Treasurer orhis deputies. SEC. 3B.07. Secondary Standards Preserved by Municipal Treasurer Comparison thereof with the Fundamental Standards. - The Municipal Treasurer shall Keep fall sets of secondary standards in his office for use in testing of weights and measures, These secondary standards shall be compared with the fundamental standards in the Department of Science and Technology at least once a year. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and Technology, 40SEC. 3B.08. Destruction of Defective Instruments of Weights or Measures, - Any defective instrument of weights or measures shall be destroyed by the Municipal Treasurer or his authorized deputies if its defect is such that it cannot be readily and securely repaired. SEC. 38.09. Inspection of Weights and Measures. - The Municipal Treasurer ot 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 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 forthwith to the Municipal Treasurer and to the proper prosecuting officer. SEC. 3B 10. Dealers Permit to keep Unsealed Weights and Measures, - Upon obtaining written permission from the Municipal Treasurer, any dealer may keep unsealed instruments of weights or measure in stock, for sale until sold or used SEC. 3B.11. Fraudulent Practices Relative to Weights and Measures. - The following acts relating to weights and measures are prohibited (@) for any person other than the official sealer or his duly authorized Jepresentative 10 place or attached an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected. (b) for any person to imitate any seal, sticker, mark, stamp, brand, tag or other characteristic sign used to indicate that such instrument of weights and measures has been officially tested, calibrated, sealed or inspected; {c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weights or measures has been fully tested, calibrated, sealed or inspected: (4) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing of making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed’or inspected; (©) for any person other than the official sealer or his duly authorized epresentative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued: 4(f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the purpose of making it appear that an instrument of weight or measure has been tested, calibrated, sealed or inspected; (g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which estimated by weight or measure to possess, Use of maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefor has expired and has not been renewed in due time: (h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed; (i) for any person to knowingly use any false scale, balance, weight or measure after it its officially sealed; (i) for any person fraudulently give short weight or measure in the making of a scale; (kK) for any reason, assuming to determine truly the weight or measure of any article bought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof, or () for any person to produce the commission of any such offense above- mentioned by another. Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed thereto remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his authorized representative without penalty except a surcharge fixed by law or regulation. SEC. 3B.12. Compromise Power. - The Municipal Treasurer is hereby authorized to settle an offense which docs not involve commission of fraud before a case therefor is filed in court upon payment of a compromise penalty of not less than Two Hundred Pesos (P200,00). SEC. 3B.13. Penalties. (a) Any person who shall violate the provision of subsections (a) to (f) and subsection (1) of Sec. 3B.11 shall upon conviction be subject to a fine of Two Hundred Pesos (P200.00) but not more than One Thousand Pesos (P'!,000.00) or by imprisonment of six (6) months, or both upon the discretion of the court. 42(b) Any person who shall violate the provisions of subsection (g) of Sec. 38.11 for the first time shall be subject to a fine of Five Hundred Pesos (P500.00) or by imprisonment of six (6) months, or both, upon the discretion of the court. (©) The owner-possessor or user of instrument of weights and measure enumerated in subsections (h) to (k) of Sec. 3B.11 shall, upon conviction, be subject to a fine of Three Hundred Pesos (P300.00) or imprisonment of six (6) months or both, upon the discretion of the court Article C. Large Cattle Registration and Transfer Fees SEC. 3C.01. Definition. - For purposes of this Article, “large cattle” includes a two-year old horse, mule, ass, carabao, or other domesticated members of the bovine “family. SEC. 3C.02. Imposition of Fees. - There shall be collected by the Municipal Treasurer the following fees: a) Registration of Large Cattle P ——100.00/head b) For each certificate of ownership 5.00 ¢) Transfer ownership 50.00/hend 4) For each certificate of transfer 10.00 €) Registration of private brand 100.00 £) Branding fee (service) 10,00/head 8) Inspection fee to determine ownership 1. Large cattle 90.00/head 2. Goat 50.00/head 3. Pig 60.00/head PROVIDED that the transfer fee shall be collected only once if a large cattle is transferred more than once a day. SEC. 3C.03. Time of Payment, - The fees shall be paid to the Municipal ‘Treasurer upon registration or transfer of ownership of a large cattle.SEC. 3C.04. Surcharge for Late Payment. - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax duc. SEC. 3C.05. Administrative Provisions, — (a) Large cattle shall be registered with the Municipal ‘Treasurer upon reaching the age of two (2) years. (b) The ownership of a large cattle, or its sales or transfer of ownership to another Person shall be registered with the Municipal Treasurer. All large cattle Presented to the Municipal Treasurer shall be recorded in a registry book showing 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, age, sex, brand and other identifying marks of the large cattle. These data shall also be stated in the certificate of ownership issued to the owner thereof. (©) If the large cattle is sold or the ownership is transferred to another person, the names and residences of the vendor or transferor and the vendee or transferee, and or reference by number to the original certificate of ownership with the name of the local unit that issued it shall likewise be indicated in the transfer certificate of ownership. No entries of transfer shall be made or certificates of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificates of ownership and certificates of transfer and such other documents that show title to the owner. SEC. 3C.06. Penalty. - Any violation of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court SEC. 3C.07. Applicability Clause, - All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations Article D. Registration Fees of Tricycles SEC. 3D.01. Imposition of Fees. - There shall be collected an annual registration fee from the owners of the following means of transport operated within this municipality (a) For each tricycle (D). Motorized P 100.00 442) Non-motorized 50.00 SEC. 3.02. Time nnd Manner of Payment. — ‘the fees imposed herein shall be due on the first (1") day of January, and payable to the Municipal Treasurer within the first twenty (20) days of January of every year For each tricycle which are newly acquired after the first twenty (20) days of january, the corresponding fees shall be paid within the first twenty (20) days following its acquisition SEC. 30.03. Surcharge for Late Payment. - Failure to pay the tax imposed in (as Aiticle on time shall subject the taxpayer to a surcharge of Twenty Five percent (2574) of the original amount of tax due, such surcharge to be paid at the same time and inthe same manner as the tax due. SEC. 3D.04. Administrative Provisions. ~ (@® A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every tricycle at cost to the owners thereof, © (0) The Municipal Treasurer shall keep a register of tricycles which shall include among other the following information (1) The name and address of the owner; (2) For tricycle + make and brand of the tricycle ~ number of metal plate SEC. 3D.05. Penalty, - Any violation of this Article shail be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court Article E. Registration and License Fee on Dogs SEC. 3.01. Imposition of Fee. Every person who owns or keeps any dog over three (3) months of age shall obtain a license therefor and pay the Municipal Treasurer the following: PER ANNUM. a) License fee P 20.0030,00 10.00 3E-02. Time of Payment. ‘The fee imposed herein shall be due on the Tan aventy (20) days of January every year. The permit fee for dogs acquited after January 20 shall be paid without penalty within the frst twenty (20) days following the date of acquisition, SEC. 36.03. Administrative Provision. The Municipal Treasurer shall keep a register of all licensed dogs, describing the same by name, if any, breed, color, sex, and shall also enter in the registry the name and address of the ‘owner or keeper. Furthermore, the Municipal Treasurer shall provide the owner or keeper of any dog required to be licensed under this Article, a leather or metal collar inscribed / engraved with the registry * umber, the cost of which shall be defiayed by the owner or keeper Article F. Poundage Fees SEC. 3F.01, Definitions. - When used in this Article — (s)* 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. (©) “Streets and Public Places” include national, city or barangay streets, parks, plazas, and such other places open to the public. (©) “Private Places” include privately-owned streets, yards, ricefields or farmlands and lots owned by an individual other than the owner of the animal SEC. 3F.02. Imposition of Fee. - There shall be collected the following poundage fees for each day or fraction thereof from the owner of an astray animal { (a) Large cattle P 100,00 (b) All other animal 50.00 SEC. 3F.03. Time of Payment. - The poundage fee shall be paid to the Municipal Treasurer before the release of the animal to its owner. SEC. 3F.04. Administrative Provisions. — (@) The MHO, Members of the PNP and the Barangays shall apprehend and impound any astray animal which he shall record in.a book for this purpose. 46(0) The Municipal Treasurer shall cause a notice to be posted at the main door of the municipal hall for five (5) consecutive days, starting one (1) day after the animal is impounded, within which the owner is required to claim and establish ownership thereof, (c) If no person shall claim ownership of the animal after the expiration of five (S) days found in item (b) days from its impounding, it shall be sold at public auction under the following procedures; (1) The Municipal Treasurer shall post a notice for five (5) days in five (5) places including the main door of the municipal hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing o the Municipal Mayor. The owner or keeper may stop the sale by paying at any time before or during the auction sale, the poundage fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed. (2) The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs. shall accrue to the General Fund of the municipality. (3) In case the impounded animal is not disposed of within three (3) days from the date of notice of the public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due, SEC. 3P.05. Penalty. - Owners whose animals are caught astray and incurring, damages to plants and properties shall pay the following fines, (a) For the first offense. P 50.00 per day (b) For the second offense : 100.00 per day (c) For the third and each subsequent offense 150.00 per day In addition to the fine, the owners shall also pay to the amount of damage incurred, if any, to the property owner Article G. Permit Fee on Parades SEC. 36.01. Imposition of Fee. - There shall be collected a permit fee of One Hundred Pesos (P100.00) per day on every circus or menagerie parade or other parndes using banners, floats or musical instruments held in this municipality 47SEC. 36.02. Exemption. - Civic and military parades and religious processions ~ shall be exempt from the payment of the permit fee imposed herein SEC. 36.03. Time of Payment. - The foc imposed hercin shall be paid to the Municipal Treasurer upon application for a permit to the Municipal Mayor. SEC, 36.04. Administrative Provision. - Any person who shall hold a parade within this municipality shall first obtain a permit from the Municipal Mayor before undertaking the activity. For the 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. SEC. 36.05. Penalty. - Any violation of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. Article H. Permit Fee on Film-Making SEC. 3H.01. Imposition of Fee. - There shall be collected a permit fee of Three Hundred Pesos (P300.00) per day from any person who shall go on location-filming within the territorial jurisdiction of this municipality. SEC.3H.02. Time of Payment. - The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor’s permit before location filming is commenced. SEC. 31.03. Surcharge for Late Payment. - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to @ surcharge of Twenty Five percent (25%) of the original amount of tax due, stich surcharge to be paid at the same time and in the same manner as the tax due SEC. 311.04. Penalty. - Any violation of this Article shall be punishable by a fine of not less than One Thousand Pesos (1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. Article I. Permit Fee on Agricultural Machinery and Other Heavy Equipment SEC. 31.01. Imposition of Fees. - There shall be collected an annual permit fee at the following rates for each agricultural machinery or heavy equipment from non. resident operators of the said machinery, renting out said equipment in this municipality 48a, Tractors Pp 500.00 b, Bulldozers 500.00 ©. Forklifis 200.00 . Graders 300.00 ¢. Hand Tractors 2001.00 f. Rice Thresher 150.00 g. Power Saw 150.00 h, Vrailers 500.00 i. Loaders: 500.00 j. Crane 300.00 k. Back Hoe 300.00 1. Road Roller 150.00 ~ m, Com Sheller 150.00 n, Plower 150,00 p. Dumptruck 150.00 Other heavy equipment not enumerated above 200.00 SEC. 31.02. ‘Time and Manner of Payment. - ‘the fee imposed herein shall be payable prior to the rental of the equipment upon application. SEC. 31.03. Admi e Provision, - ‘The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner, SEC, 31.04, Penalty.- Any violation of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than'Two Thousand Five Hundred Pesos (P2,500,00) of imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court Article J. Franchise and Other Fees on Tricycle Operation SEC. 31.01. Definitions, ~ When used in this Article. (a) “Trieycles-for-hire” is a vehicle composed of a motorcycle fitted with a single —wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general publie for fee. (b) “Motorized Tricycle Operator's Permit (MTOPY" is a document granting franchise or license to a person, natural or juridical, allowing him te ope tricycles-for-hire over specified zones. (c) “Zone” is contiguous Jand area or block, say a subdivision or 2 barangay, where tricycles-for-hire may operate without a fixed origin and destination 49Eee eal SEC. 3.02. Imposition of Fees. - There shall be collected an anmuat franchise fer in the amount of One Hundred Eighty Five Pesos (PIRS(0) far dhe operation of trieycle-for-hire, Other fees on tricycle operations: (a) Filing fee. P 20.00 (b) Pare adjustment fee for fare . 20.00 (c) Piling fee for amendment of MTOP 20.00 SEC. 31.03. Time of Payment (a) Franchise fee shall be paid to the Municipality over twieycle-for-hire to LGUs Treasurer upon application or renewal of the franchise (b) The Tiling fee shall be paid upon application for an MTOP number of units. ed on the (6) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP. SEC. 34.04. Administrative Provisions, (a) The Sangguniang Bayan shall: (1) Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor, determine, fix, prescribe or periodically review and adjust but not oftener than once every three (3) Years, reasonable fees and other related charges in the regulation of \ricyeles-for-hire; and establish and prescribe the c ditions and ‘qualifications of service, ©) Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be sranted by the municipalities unless the applicant is in possession of units ‘with valid registration papers from the Land ‘Transportation Office (LTO), (3) The grantee of the MTOP shall cay a common batriers insurance sufficient (o answer for any liability it may incur to passengets and third parties in case of accidents. (4) Operators of trieyeles-for-hire shall employ drivers duly licensed by LTO, for 50