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WHEREAS, Section 152 in Relation to Section 153 to 155 and Section 186 to 187 of Republic Act 7160,
otherwise known as Local Government Code of 1991, vested to every local government unit, including
the Barangay, to impose and collect fees service or user charges for any service rendered in the amount
commensurate to such service provided. And power to create its own sources of revenue and levy taxes,
fees and charges which shall accrue exclusively to the local government unit concerned;

WHEREAS, there are changes of the amount of taxes, fees and charges from previous tax codes;

WHEREAS, the old tax codes are still in effect to date, after it has been adopted by a Resolution of the
new elected barangay council until such new and revised tax codes been approved;

WHEREAS, the revenue is believed to augment the limited fund allocation in the Barangay budget and to
finance special activities which are vital considered part and parcel of good community services, there is
an imperative need to collect taxes, fees and service or user charges;

WHEREAS, there are official activities of the Barangay which are urgently required to meet the
exigencies of delivering basic services to the community and such activities need funding so that its
objective could be accomplished;

WHEREAS, the new tax codes is formed thru the joint effort of the Committee on Appropriation
following the procedure for approval in accordance with the provisions of this Code.

NOW THEREFORE, BE ORDAINED, as it is hereby ordained by the Barangay Council of Barangay Pedro Sa.
Baculio (Bolobolo), City of El Salvador in session assembled:

SECTION 1. Title. This Ordinance shall be known as “AN ORDINANCE ENACTING THE
Brgy. Del Monte, Island Garden City of Samal, Davao del Norte.
SECTION 2. Legal Basis. Section 16 of the Local Government Code of 1991 reads:
“General Welfare. – Every local government unit shall exercise the powers expressly
granted, those necessarily implied therefrom, as well as powers necessary, appropriate, or
incidental for its efficient and effective governance, and those which are essential to the
promotion of the general welfare. Within their respective territorial jurisdictions, local
government units shall ensure and support, among other things, the preservation and
enrichment of culture, promote health and safety, enhance the right of the people to a
balanced ecology, encourage and support the development of appropriate and self-reliant
scientific and technological capabilities, improve public morals, enhance economic prosperity
and social justice, promote full employment among their residents, maintain peace and
order, and preserve the comfort and convenience of their inhabitants.”
SECTION 3. Coverage. This Ordinance shall cover all issuances of the barangay such as
Barangay Residency Certification, Barangay Clearance, Business Clearance, Certificate of
Low Income, Barangay Construction Clearance, Travel Certification for Livestock, Cutting
Certification, Certificate of Low Income, and other related issuances.

SECTION 4. Imposition of Requirements. There are hereby imposed omnibus requirements

on the issuance of barangay certification and clearances as follows:
Type of Certification/Clearances Mandatory Requirements
Barangay Residency Certification a. Purok Clearance

b. Resident Certificate (Cedula)

c. BESWMC Clearance
d. Payment of Fees
Barangay/Business Clearance
a. For Employment a. Purok Clearance
b. Cedula
c. BESWMC Clearance
d. Lupon Clearance
e. Attendance of Drug Abuse Seminar
f. Payment of Fees
b. For Loan a. Purok Clearance
b. Cedula
c. BESWMC Clearance
d. Lupon Clearance
d. Payment of Fees
c. For New or Renewal of Business a. Purok Clearance
b. Cedula
c. BESWMC Clearance
d. Lupon Clearance
e. Attendance on Ecological Solid
Waste Management Orientation
d. Payment of Fees
Barangay Construction Clearance a. Purok Clearance
b. Cedula
c. BESWMC Clearance
d. Title (Photocopy) or Deed of Sale
e. Vicinity Map
f. If the applicant is not the owner,
SPA or authorization from the
g. Payment of Fees
Travel Certification for Livestock a. Purok Clearance
b. Cedula
c. Deed of Sale or
(Kasabutan sa Palit)
d. Payment of Fees
Cutting Certification a. Purok Clearance
b. Cedula
c. Title (Photocopy) or Deed of Sale
d. Inspection Report
e. Replacement Tree/s (1:5)
f. Payment of Fees

SECTION 5. Penalties. For non-compliance of the abovementioned requirements, all

applicant shall be denied thereof. However, when the applicant have substantially complied
hereof, the issuance of the document herein sought shall be issued without delay.

SECTION 6. VARIANCE. In the event that clearance is withheld without any valid reason, the
Punong Barangay has the power to suspend the production of any of the requirements and
direct the immediate issuance of the document sought. On the other hand, the Punong
Barangay is empowered to request additional requirements deemed it necessary to satisfy
the issuance of the document sought.

SECTION 7. Separability Clause. If any provision of this Ordinance or the application of such
provision to any person or circumstances is declared unconstitutional, the remainder of this
Ordinance or the application of such provision to other persons or circumstances shall not
be affected by such declaration.
SECTION 8. Repealing Clause. All existing ordinances and resolutions of this barangay found
to be inconsistent herewith are hereby repealed or modified accordingly.
SECTION 9. Effectivity. This Ordinance shall take effect in accordance with the provisions of
the Local Government Code of 1991.
ENACTED AND APPROVED by the Sangguniang Barangay of Del Monte, Island Garden City
of Samal this May 2, 2011.

SECTION 1. Scope- This Ordinance shall govern the exercise of taxing, fees and service or
user charges and other common revenue raising power of the Barangay which shall
exclusively accrue to them;

SECTION 2. Definition of Terms- As used in this ordinance, the following meaning and

i. Gross Sales or Receipts refers to the total amount of the money or its equivalent
representing the contract, price, compensation or service fees, including the amount
charges for materials supplied with the services performed or to be performed for another
person, excluding discounts if determined at the time sale/s, sales return, excise tax and
value added tax (VAT).

i i. Business refers to trade of commercial activity regularly engaged, or means of

livelihood, or with a view to profit.

iii. Amusement refers to pleasurable diversion and entertainment. It synonymous to

relaxation, avocation, past time or fun.

iv. Amusement places refers to theaters, cinemas, concert, balls, circuses, and other similar
places of amusement where one seeks admission to entertain oneself by seeing or viewing
the show or the performers.

v. Charges refer to pecuniary liabilities as rents or fees against persons or properties.

vi. Fees refer to dues fixed by laws or regulation, ordinance, or inspection of the business or
vii. Operator refers to the owner, manager, administrator or any other who operates or is
responsible for the operation of the business establishment or undertaking.

viii. Commercial Building refers to all building, located in the commercial area/s centers
including malls, market and the like.

ix. Peddlers or Vendors refer to any person who either for him or commission, travel from
place to place and sells his goods, offers to sell and deliver the same. Whether a peddlers or
vendor is a wholesale peddler of a particular commodity shall be determined from the
definition/s of a wholesale dealer or retailer dealer.

x. Public Utility Vehicles refer to as any vehicle propelled by any power using the public road
such as Tricycle, Pedi Cab and alike.

SECTION 3. Taxes on Stores/ Retailers- all stores or retailers with fixed business
establishments operating in the Barangay and with a gross sale or receipts of the preceding
calendar year Fifty Thousand pesos (P50, 000.00) or less, shall pay the Barangay Treasurer
the corresponding taxes thereon in the amount not exceeding one percent (1%) on such
gross sales or receipts. In the absence of said gross sales or receipts, the sworn statement/
declaration of sales of the owner/s, operator, or proprietor thereof shall be used as basis for

SECTION 4. Barangay Clearance- the rate of fees to be collected for the issuance of
Barangay Clearance shall be as follows:

Purpose Fees

1. Employment P 20.00

2. Proper Identification P 20.00

3. Residency P 20.00

4. Certification for Character check/ validation P 20.00

5. Loan Purposes P 50.00

6. Liquor Clearance P 100.00

7. Electrification (Electrician) P 50.00

8. Excavation (MAYNILAD) P 50.00

9. Renewal of TRU Franchise P 50.00

10. Postal ID Application P 50.00

SECTION 5. Provided however, that the aforementioned clearance shall be deemed expired
after a period of One (I) year from the date of issuance thereof and an exemption for
business falling under Section 133 (n) of the Local Government code;
SECTION 6. Construction of the following:

1. Commercial Edifice:

2. Residential Edifice

3. Immovable Fence

a. Major P 100.00

b. Minor P 50.00 P 50.00 P 50.00

SECTION 7. Student, Senior Citizen, Disabled- No fee shall be collected for the issuance of
individual Barangay Clearance and Certification requirements of the following Barangay
Residents: a. Student for Educational Purposes b. Senior Citizens c. Disabled Citizens d.
Indigence A standard fee of Thirty Pesos (P30.00) shall however, be collected for all
applicants including students who reside in other Barangay enrolled in school existing within
this Barangay. Proper coordination with corresponding schools will be done for monitoring.
It is the council's prerogative to exempt residents other than those mentioned above of
financial consideration.

SECTION 8. Issuance of Certified Thru Copy of the Official Documents of the Barangay- the
Punong Barangay, shall upon presentation of satisfactory proof that the original copy of the
official document/s presented to be certified is/ are in the custody of the authorized record
custodian/s of the Barangay, issue a certified thru copy of the same upon payment of a
corresponding fee of Five Pesos (P5.00) for every Certified thru Copy furnish by the record

SECTION 9. Fee from Issuance of Certification to File Action- No dues shall be collected for
any complaints, petition, except criminal cases filed before the Lupong Tagapamayapa. After
exploiting all possible venue for party reconciliation and still being unsuccessful, the
complaint will be levied a fee of One Hundred Pesos (PI00.00) should he insist in securing a
Certification to File Action from the Barangay for

SECTION 10. Other fees and Charges- the Barangay may levy the following fees and
charges on Billboards, Signboards, Neon Signs and other outdoor advertisements. The sole
basis of the number of the face of the board would not be considered and the rate of ( he
fee woul d he us follows –

a. Non-Illuminated b. Illuminated P 1 5.00 /SQUAR E fDOT /FACE/YEA R P 30.00

/SQUAR E FOOT /FACE/YEA R Provided however, that if the purpose of the
advertisement is to promote project and/or programs of any government
agency/s and to disseminate information necessary for Public Welfare, no amount
shall be collected/ imposed. SECTION 10.Service Fees or Charges - Barangay
may collect reasonable fees or charges of (P5.00) Five Pesos per day per Street
or Market Vendors for the maintenance of Peace and Order within the jurisdiction.
SECTION 11 .Other Service Fees - the Barangay can collect reasonable fee for
the use of baraneav-owned properties for the maintenance and repairs. SECTION
12.Time of Payment- Taxes on Stores/Retailers shall be paid within the first
twenty (20) days of January or within the first twenty (20) days of the first
month of each subsequent quarter, as the case maybe. Fees and Charges on
Public Utility Vehicles and Peddlers/ Vendors shall be paid per day. The
Sanggunian concerned may, for a justifiable reason or cause, extend the time for
payment of such taxes and annual fees without surcharge or penalties, but only
for a period not exceeding six(6) months. SECTION 13.Collection- Pursuant to the
provision of the preceding section, all taxes, fees, charges shall be collected by
the Barangay Treasurer on his duly authorized deputy, pursuant to section 170 of
Republic Act 7160. SECTION 15.Penalty/s- Any person or judicial entity found
violating any provision of the ordinance such as fees or charges not paid on time
will have a penalty based on the following; SECTION 16.Effectively- this
ordinance shall take effect after fifteen (15) days following its complete local
circulation and upon compliance with the posting requirements as set forth under
Section 511 of Republic Act 7160; 1 s t Offense 2 n d Offense P 300.00 P 500.00
V and siiccewlirm oTfenses P 1 000 00 NOW, THEREFORE, BE IT RESOLVED, as it
is hereby resolved by the Sanggunian Barangay in a session duly assembled, to
immediately implement within Adopted this H«v of M«ri>h ritv of Calooran
Certified true and correct Mary Katherine R. Gonzalez Barangay Secretary
Approved byhnnque u. bantos Jr . Punong Barangay Barangay 15, Zone 2, City of
Caloocan, City, as amended.