Professional Documents
Culture Documents
RESOLUTION Tax Ordinance
RESOLUTION Tax Ordinance
Municipality of Subic
ZAMBALES
BARANGAY CALAPACUAN
OFFICE OF THE SANGGUNIANG BARANGAY
PRESENT:
WHEREAS, Section 129 of the Local Government Code of 1991 [R.A. 7160] states:
SCOPE OF TAXING POWERS- the Barangays may levy taxes, fees, and
charges, as provided in this article which shall exclusively accrue to them:
WHEREAS, there is a need for the barangay to raise revenue to augment its
operational expenses and finance its various projects;
WHEREFORE, in response to said need, the council hereby adopts and approves the
following rates which are to be applied uniformly:
SECTION 1 – TITLE
The following principles shall govern the exercise of the taxing and other
revenue-raising powers of Barangay Calapacuan:
This ordinance shall apply to all business entities and inhabitants within the
political jurisdiction of Barangay Calapacuan as defined and enumerated in SECTION
4- DEFINITION OF TERMS.
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SECTION 4 – DEFINITION OF TERMS
1. Agricultural product – includes the yield of the soil, such as corn, rice,
coconuts, sugarcane, root crops, vegetables, fruits, flowers, ornamental plants
and their by- products, 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, producer or
owner through the application of processes to preserve or otherwise to prepare
said products for the market such as freezing, drying, salting, smoking, or
stripping.
5. 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 other
juridical entity or association in a particular taxing jurisdiction;
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establishments; master plumbers, smiths, and house or sign painters; printers,
bookbinders, lithographers; publishers except those engaged in the publication or
printing of any newspaper, magazine, review or bulletin which appears at regular
intervals with fixed prices for subscription and sale and which is not devoted
principally to the publication of advertisements; business agents, private detective
or watchman agencies; commercial and immigration brokers and cinematographic
film owners, lessors and distributors.
9. Dealers - means one whose business is to buy and sell merchandise, goods,
and chattel as a merchant. He stands immediately between the producer or
manufacturer and the consumer and depends for his profit not upon the labor he
bestows upon his commodities but upon the skill and foresight with which he
watches the market;
10. Fee – means a charge fixed by law or ordinance for the regulation or inspection
of a business or activity.
12. Operator – includes the owner, manager, administrator, or any other person who
operates or is responsible for the operation of a business establishment or
undertaking;
13. Peddler – means any person who, either for himself or on commission travels
from place to place and sells his goods of offers to sell and deliver the same.
Whether a peddler is a wholesale or a retail peddler of a particular commodity
shall be determined from the definition of wholesale dealer or retail dealer as
provided in this title;
14. Retail – means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold;
15. 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.
The power to impose a tax, fee, or charge or to generate revenue under this
ordinance shall be exercised by the sanggunian of the local government unit of this
barangay.
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SECTION 6 – COMMON LIMITATIONS
Unless otherwise provided herein, the exercise of the taxing powers of this
barangay shall not extend to the levy of the following:
1. Income tax
2. Documentary stamp
3. Taxes on estates, inheritance, gifts, legacies and other acquisition;
4. Custom duties
5. Taxes, fees or charges on agricultural products when sold by marginal farmers;
6. Taxes on business enterprises certified to y the Board of Investments as a
pioneer or non-pioneer for a period of six [6] and for [4] years, respectively from
the date of registration;
7. Excise taxes on articles enumerated under the National Internal Revenue Code,
as amended, and taxes, fees or charges on petroleum products;
8. Percentage or value-added tax [VAT] on sales, barters or exchanges or similar
transactions on goods or services;
9. Taxes, fees or charges for the registration of motor vehicles and for the issuance
of all kinds of licenses or permits for the driving thereof;
10. Taxes, fees, or other charges on Philippine products actually exported;
11. Taxes, fees, or charges, on Countryside and Baraga Business Enterprises and
cooperative duly registered under R.A. No. 6810 and R.A. No. 6938 otherwise
known as the Cooperatives Code of the Philippines respectively;
12. Taxes, fees or charges of any kinds on the National Government, its agencies
and instrumentalities, and local government units.
BARANGAY CLEARANCES
Barangay ID - 50.00
Clearances - 50.00
Employment
Postal Identification
Certification of Residency/Occupancy
Late Register
Electrification
Water Connection
Police Clearance
Loan Purposes
Bank Requirement
and other similar personal purposes
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Building/Fencing Clearance
Residential - 50.00
Postal Identification - 100.00
BUSINESS CLEARANCE
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Furniture Shops/Sash Factory - 500.00
Games & Amusement - 1,000.00
(STL, Lotto Outlet)
Garments - 500.00
Gasoline Station - 1,000.00
General Merchandise - 1,000.00
Golf Course - 1,000.00
Gravel and Sand - 1,000.00
Gym/Body Building - 300.00
Hardware - 1,000.00
Hatchery - 1,000.00
Hogs & Poultry Raisers - 1,000.00
Hospital - 1,000.00
Hotels, Motels, & Lodging Houses - 1,000.00
House & Sign Painting Shop - 200.00
Insurance - 1,000.00
Internet Café - 1,000.00
Iron Works - 500.00
Junk Shop - 1,000.00
Key Duplicating Shops - 200.00
Lamination - 200.00
Laundry Shops/Dry Cleaning - 1,000.00
Lending Investor - 1,000.00
Lights and Sounds - 500.00
LPG Dealer/Distributor - 500.00
Machine Shop - 500.00
Magazines & Newspapers Stands - 200.00
Manufacturer - 1,000.00
Massage Clinics - 1,000.00
Master Plumbing Shops - 200.00
Meat Shop - 300.00
Meat Shop (Fresh Option/Monterey) - 1,000.00
Medical Clinic - 1,000.00
Medical Distributor - 1,000.00
Medical Foundation - 1,000.00
Medical Services - 500.00
Memorial Chapel - 1,000.00
Memorial Parks - 1,000.00
Mini-Grocery - 500.00
Money Shops/Money Changer - 1,000.00
Motor Repainting Shops - 1,000.00
Motor Repairing Shops - 1,000.00
Optical Clinic - 500.00
Parking Lots Establishments - 500.00
Party Needs - 300.00
Pawnshops - 1,000.00
Photographic Studios - 1,000.00
Poultry Supplies - 500.00
Printing & Bookbinders - 500.00
Publications - 1,000.00
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PUJ Operator - 500.00
Radiator Repair Shops - 500.00
Refrigeration & Air-conditioning Shops - 500.00
Repair Shops for Mechanical - 500.00
& Electrical Devices
Resort - 500.00
Restaurants & Eateries Establishment - 1,000.00
Retailer - 200.00
Sari-sari Stores - 200.00
Sawmills - 500.00
Smelting/Engraving/Plating Shops - 500.00
Smiths Shops - 500.00
Swimming Pools - 1,000.00
Tailoring Shops - 200.00
Travel Agency - 1,000.00
Tri-Bike Permit - 200.00
Trucking - 1,000.00
Upholstery Shops - 300.00
Veterinary Clinic/Supplies - 500.00
Vulcanizing Shops - 200.00
Warehousing Establishments - 1,000.00
Watchman Agencies - 1,000.00
Water Station - 1,000.00
CONTRACT AGREEMENT
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PERMITS ON BILLBOARDS, SIGNBOARDS, NEON SIGNS AND OUTDOOR
ADVERTISEMENTS
Billboards, signboards, signposts, neon sign and any other forms of posted
advertisements of whatever material, whether of a permanent or temporary nature rate
not less than the following :
50.00
For the use of electric or neon lights in billboards under item (1) to (5) above, the
amount of Twenty Pesos (P 20.00) per square meter or fraction thereof shall be
imposed in addition to the above prescribed rate.
GARBAGE COLLECTION
All garbage fees/ charges collected from the household and business/
commercial establishments shall be utilized for garbage collection and disposal activity
under the maintenance and other operating expenses.
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A garbage collection fee shall be imposed on the following:
EXEMPTIONS
Provided that business establishments situated within the jurisdiction of the
barangay shall be exempted from assessments if said advertisement is placed within its
property limits or a reasonable distance there from and does not cross the highway or
road; provided further, that all government announcements for purely public service
purposes shall likewise be exempted from payment of said fees.
Unless otherwise provided in this ordinance, all fees and charges shall be paid
ithin the first thirty days [ 30 ] of January, the sanggunian concerned may, for a
justifiable reason or cause, extend the time for payment of said fees or charges without
surcharges or penalties, but not for a period exceeding three [ 3 ] months.
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SECTION 11 – COLLECTION OF LOCAL FEES
All local fees and charges shall be collected by the barangay treasurer or
persons duly deputized by the barangay council. All revenues collected shall be
deposited in the account of Barangay Calapacuan, Subic, Zambales in the designated
bank.
The barangay council shall undertake a mandatory review of this ordinance at
least once in every five years [5] with the primary objective of providing a more
responsive and accountable local government structure.
If for any reason any part of this ordinance shall be held to be unconstitutional or nvalid,
other parts or provision hereof, which are not affected hereby; shall be continued in full
force and effect.
SECTION – 15 – AMENDMENTS
Any amendments to, or revision of, this ordinance maybe proposed by:
The barangay council, upon a vote of two thirds of all its members; one year [1]
after the effectivity of this ordinance.
This ordinance shall take effect upon approval hereof and upon posting the same in all
conspicuous places within the barangay for three [3] consecutive weeks.
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HON. ORLANDO M. TIMBOL
Punong Barangay
Concurred By:
ATTESTED BY:
LAILANE P. ANTONIO
BARANGAY SECRETARY
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