Republic of the Philippines

Municipality of Subic
ZAMBALES

BARANGAY CALAPACUAN
OFFICE OF THE SANGGUNIANG BARANGAY

EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF ALL

SANGGUNIANG BARANGAY CALAPACUAN HELD ON SEPTEMBER 03, 2011 AT
THE BARANGAY SESSION HALL AT EXACTLY 10:00 IN THE MORNING.

PRESENT:

HON. ORLANDO M. TIMBOL - PUNONG BARANGAY

PRESIDING OFFICER

HON. EDUARDO R. CAMACAM - KAGAWAD

HON. RONNIE B. DELA CRUZ - KAGAWAD
HON. JANE M. SOLANO - KAGAWAD
HON. TERESITA D. ALVER - KAGAWAD
HON. LORETO L. CABREROS - KAGAWAD
HON. MAJIE J. AHARI - KAGAWAD
HON. RODOLFO V. BUMANLAG - KAGAWAD
HON. RAYMARK M. RIGONAN - SK CHAIRMAN

ORDINANCE NO. ____ - 2011

 AN ORDINANCE IMPLEMENTING  THE SPECIFIC PROVISIONS ON

THE TAXING AND OTHER REVENUE-RAISING POWERS OF LOCAL
GOVERNMENT UNITS, PARTICULARLY THIS BARANGAY, AS
MANDATED BY R.A. 7160.

WHEREAS,   Section 129 of the Local Government Code of 1991 [R.A. 7160] states:

POWER TO CREATE SOURCES OF REVENUE - Each local government shall

exercise its power to create its own sources of revenue and levy taxes, fees, and
charges subject to the provision herein, consistent with the basic policy of local
autonomy. Such taxes, fees, and charges shall accrue exclusively to the local
government units;

WHEREAS,   section 152 of 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: 

[a] Taxes –      On stores or retailers with fixed business establishments

with  gross sales or receipts of the preceding calendar year of Fifty
thousand pesos [ Ph 50,000.00 ] or less, in the case of cities at the
rate of one percent [1 % ] on such gross sales or receipts.
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 [b] Barangay Clearance –      No city or municipality may issue any license
or permit for any business or activity unless a clearance is
first obtained from the barangay where such business or activity
is located or conducted. For such clearance, the sangguniang
barangay may impose a reasonable fee.

WHEREAS,   section 132 of R.A. 7160 concluded that LOCAL TAXING AUTHORITY

– the power to impose a tax, fee, or charge or to generate revenue under this code shall
be exercised by the sanggunian of the local government unit concerned through an
appropriate ordinance;

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

This Ordinance shall be known as:

BARANGAY CALAPACUAN TAXATION and REVENUE GENERATING POWERS

SECTION 2 – FUNDAMENTAL PRINCIPLES

The following principles shall govern the exercise of the taxing and other
revenue-raising powers of Barangay Calapacuan: 

1. Be equitable and based as far as practicable on the taxpayer’s ability to pay;

2. be levied and collected only for public purposes;
3. not be unjust, excessive, oppressive, or confiscatory;
4. not be contrary to law, public policy, national economic policy, or in restraint of
trade;
5. the collection of local taxes, fees, charges, and other impositions shall in no case
be let to any private person;
6. the revenue collected pursuant to the provisions of this Ordinance shall inure
solely to the benefit of, and be subject to disposition by the Local Government of
Barangay Calapacuan, unless otherwise specifically provided herein ; and
7. as far as practicable, the Local Government of Barangay Calapacuan, shall
evolve a progressive system of taxation.

SECTION 3 – SCOPE OF APPLICATION

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

When used in this Title, the term: 

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. 

2. Amusement – is a pleasurable diversion and entertainment. It is synonymous to

relaxation, avocation, pastime, or fun;

3. Amusement places – includes theatres, cinemas, concert halls, circuses and

other places of amusement where one seeks admission to entertain oneself by
seeing or viewing the show  or performances;

4. Business -  means trade or commercial activity regularly engaged in as a means

of livelihood or with a view to profit;

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;

7. Banks and other financial institutions – banks and non-bank financial

intermediaries, lending investors, finance and business companies, pawnshops,
money shops, insurance companies, stock markets, stock brokers and dealers in
securities and foreign exchange, as defined under applicable law, or rules and
regulations there under;

8. Contractor - includes persons, natural or juridical, not subject to professional tax

under Section 139 of R.A. 7160, 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/her employees. As used in  this Section, the term ‘contractor’
shall include general engineering, general building and specialty contractors as
defined under applicable laws; filling, demolitions and salvage works contractor;
proprietors or 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
of establishments for repairing, painting, upholstering, washing or greasing  of
vehicles, heavy equipment, vulcanizing, recapping and battery charging;
proprietors or operators of furniture shops and establishments for planning or
surfacing and re-cutting of lumber, and sawmills under contract to saw or cut logs
belonging to others; proprietors or operators of dry cleaning or dyeing
establishments, steam laundries and laundries using washing machines;
proprietors or operators of shops  for the repair of any kind of mechanical and
electrical devices, instruments, apparatus, or furniture and shoe repairing by
machine or any mechanical contrivance; proprietors or operators  of
establishment or lots for parking purposes; proprietors or operators of tailor shop,
dress shop, beauty parlours, barbershops, massage clinic, sauna, Turkish or
Swedish baths, slenderizing and building saloons and similar establishment;
photographic studios; funeral parlours; proprietors or operators of hotels, motels,
and lodging houses; proprietors or operators of warehousing or forwarding

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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. 

11. Manufacturers – includes every persons who, by physical or chemical process,

alters the exterior texture of form or inner substance of any raw material or
manufactured or partially manufactured product in such manner as to prepare it
for special use or uses to which it could not have been put in its original condition,
or who by any such process, alters the quality of any such raw material or
manufactured or partially manufactured products so as to reduce it to marketable
shape or prepare it for any of the use of industry, or who by any such process,
combines any such raw material or manufactured or partially manufactured
products with other materials or products of the same or of different kinds and in
such manner that the finished products of such process or manufacture can be
put to a special use or uses to which such raw material or manufactured or
partially manufactured products in their original condition could have been put,
and who in addition, alters such raw material or manufactured or partially
manufactured products, or combines the same to produce such finished products
for the purpose of their sale or distribution to others and not for his own use or
consumption;

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.

SECTION 5- LOCAL TAXING AUTHORITY

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

ON THE TAXING POWERS

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.

SECTION 7 – VARIOUS BARANGAY CLEARANCES,

FEES, PERMITS, FILLING FEES, AND OTHER CHARGES APPLICATIONS

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

LESSORS PERMIT FOR APARTMENTS AND HOUSE FOR RENT

 Per unit/ House -         100.00

BUSINESS CLEARANCE

Advertisement shops - 500.00

Auto Parts Supply - 300.00
Auto & Tire Supply - 1,000.00
Bakery or Bakeshops - 300.00
Bank - 1,000.00
Barber Shops - 200.00
Battery Charging Shops      -  200.00
Beauty Parlors                               - 200.00
Beach - 1,000.00
Boat Builder/Repair - 500.00
Brake & Clutch Bonding Shop        -         500.00
Broadcasting -         1,000.00
Brokerage - 500.00
Building Permit - 500.00
Buy and Sell - 200.00
(Bombay, Commercial Vendor)
Calibration Center - 1,000.00
Car Wash - 500.00
Catering - 1,000.00
Cellphone Repair Shop - 300.00
Cellsites - 2,000.00
Circuses - 1,000.00
Computer Services - 200.00
Concert Hall - 1,000.00
Concrete Products - 400.00
Consulting Agency  - 500.00
Contractors - 1,000.00
Cooperatives - 100.00
Copper Product - 500.00
Docking Fee - 100.00
Dress Shops - 200.00
Educational Institution - 500.00
Equipment Rental - 1,000.00
Farm/orchard/piggery/livestock - 200.00
Fast-food - 500.00
Flowers Arrangement/Plant Shops -  300.00
Food Processing Shops - 1,000.00
Foundation - 500.00
Freight Services - 1,000.00
Funeral Parlors - 1,000.00

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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

             [1] Sanlang Tira - 1% of the Total Amount

             [2] Deed of Sale - 1% of the Total Amount

FILLING FEES [LUPONG TAGAPAMAYAPA]

             [1] Basic filing fee - 100.00

             [2] Collection cases

                        [a] Sum below P50,000 - 200.00

                        [b] Sum of P50,000 up to P200,000 - 300.00

                        [c] Every P1,000 exceeding P200,000 - add’l.  P10.00

                        [d] Non-compliance hearing - 100.00

                        [e] Motion for execution hearing - 100.00

                        [f] Writ of execution - 100.00

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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 :

1. Billboards or signboards for advertisements of business per square meter of

fraction thereof:

                         [a] Single Face - 50.00

                         [b] Double Faces - Additional 50.00

2. Billboards or signs for professionals, per square meter or fraction thereof:

50.00

3. Billboards or signs or advertisements for business and professionals painted

on any building or structures or otherwise separated or detached there from,
per square meter thereof.

50.00

4. Advertisement for business or professions by means of slides in movies

payable by the advertisers:
300.00

5. Advertisements by means of vehicles, balloons, kite, etc. Per day or fraction

thereof:
50.00

Per week or fraction thereof 100.00

Per month or fraction thereof 150.00

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:

Residential - P 20.00 / month

Establishment - P 50.00 / month

CERTIFIED TRUE COPY

             Any person who wishes to secure photocopy or reproduction of barangay

records shall pay the following:

Copy of Barangay Blotter - P 2.00 / page

Copy of Barangay Clearance for Bus. Permit - P 50.00
Copy of Certification for Lot Occupancy - P 50.00         

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.

SECTION 8 – PENAL PROVISION

             In case of non-compliance with any of the provisions promulgated in this

ordinance, the Sangguniang hereby empowers and authorizes the Punong Barangay to
take effective remedial measures to enforce compliance therewith. The sangguniang
barangay is authorized to prescribe fines or other penalties for violation of this
ordinance but in no case shall such fines be less than One hundred pesos [Ph 100.00]
nor more than One thousand pesos [P 1,000.00]

SECTION 9 – SURCHARGES AND PENALTIES

ON UNPAID FEES OR CHARGES

          The sangguniang barangay may impose a surcharge not exceeding twenty-five

percent [25%] of the amount of fees or charges not paid on time.

SECTION 10 – TIME OF PAYMENT

           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.

SECTION 12 – MANDATORY REVIEW EVERY FIVE YEARS

           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.

 SECTION 13 – REPEALING CLAUSE

 There being no other ordinance implemented at present, in relation to this ordinance in

the Baraga, there is nothing to repeal; whereby, this ordinance shall be implemented in
accordance with Republic Act 7160 of 1991.

SECTION 14 – SEPARABILITY CLAUSE

 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.

            Importance of the amending procedure. Should there be problems that no

human foresight can anticipate, as conditions are never static, so must this ordinance
be freed from the constraint of rigidity. While it its reduced to writing, it should not be
devoid of the element of flexibility. Thus, a well written ordinance must not only
safeguard individual rights, but indicate how it maybe amended in order to make it
responsive to changing economic, social, and political conditions.

SECTION 16 – EFFECTIVITY CLAUSE

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.

WHEREAS; copies of this Ordinance shall be forwarded to all agencies concern;

NOW THEREFORE; on motion of Kagawad Jane M. Solano duly seconded by

Kagawad Rodolfo V. Bumanlag in session assembled do hereby resolved as it is
hereby unanimously resolved approving this Barangay Ordinance ____, series of 2011.

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 HON. ORLANDO M. TIMBOL
Punong Barangay

Concurred By:

HON. EDUARDO R. CAMACAM HON. RONNIE M. DELA CRUZ

BARANGAY KAGAWAD BARANGAY KAGAWAD

HON. JANE M. SOLANO HON. TERESITA D. ALVER

BARANGAY KAGAWAD BARANGAY KAGAWAD

HON. LORETO L. CABREROS HON. MAJIE J. AHARI

BARANGAY KAGAWAD BARANGAY KAGAWAD

HON. RODOLFO V. BUMANLAG HON. RAY MARK M. RIGONAN

BARANGAY KAGAWAD SK CHAIRMAN

ATTESTED BY:

LAILANE P. ANTONIO
BARANGAY SECRETARY

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