Revised Revenue Code of The City of Dasmariñas, Cavite (2014)

December 8, 2014
Excerpts from the Minutes of the 49th Regular Session Held by the
Sangguniang Panlungsod of the City of Dasmariñas, Cavite on December 8,
2014 at the City Session Hall.
PRESENT:
City Vice Mayor/Presiding
Hon. Valeriano S. Encabo
Officer
Hon. Robin Chester J. Sangguniang Panlungsod
Cantimbuhan Member
Sangguniang Panlungsod
Hon. Reynaldo C. Canaynay
Member
Hon. Resty M. Encabo
Member
Hon. Jacinto B. Frani, Jr.
Member
Hon. Roderick M. Atienza
Member
Hon. Peter-Tom B. Antonio
Member
Hon. Nickanor N. Austria, Jr.
Member
Hon. Tagumpay P. Tapawan
Member
Hon. Fulgencio C. dela Cuestra, Sangguniang Panlungsod
Jr. Member
Hon. Teofilo F. Campano
Member
Hon. Napoleon F. Gonzales
Member
Hon. Angelo C. Hugo
Member
Hon. Mamerto B. Noora, Jr. President, CCLB
ABSENT:
None
DASMARIÑAS CITY TAX ORDINANCE NO. 001-14
TAX ORDINANCE ENACTING THE "REVISED REVENUE CODE OF THE CITY

OF DASMARIÑAS, CAVITE (2014)"
Sponsored by: SPM Fulgencio C. dela Cuesta, Jr., Chairman, Committee on

Ordinances and Legal Matters, SPM Robin Chester J. Cantimbuhan, Chairman,
Committee on Ways and Means, Games and Amusements
Co-sponsored by: SPM Reynaldo C. Canaynay, SPM Resty M. Encabo, SPM
Jacinto B. Frani, Jr., SPM Roderick M. Atienza, SPM Peter-Tom B. Antonio, SPM
Nickanor N. Austria, Jr., SPM Tagumpay P. Tapawan, SPM Teofilo F. Campano,
SPM Napoleon F. Gonzales, SPM Angelo C. Hugo and SPM Mamerto B. Noora,
Jr.
Be it ordained by the Sangguniang Panlungsod in a session duly
assembled, that:
CHAPTER I
General Provisions
ARTICLE A
Title and Scope
SECTION 1. Title. —
This Tax Ordinance shall be known as the "REVISED REVENUE CODE OF
THE CITY OF DASMARIÑAS, CAVITE (2014)".
SECTION 2. Scope. —
This Code shall govern the levy, assessment and collection of taxes,
fees, charges and other legal impositions within the jurisdiction of this City.
ARTICLE B
Definition of Terms and Rules of Construction
SECTION 3. Definitions. —
When used in this Code, each of the following words and phrases shall
be construed to mean as follows:
a) Acquisition Cost — for a newly-acquired machinery not yet
depreciated and appraised within the year of its purchase, refers
to the actual cost of the machinery to its present owner, plus the
cost of transportation, handling and installation at the present
site.
b) Agricultural Products — include the yield of the soil, such as corn,
rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops,
vegetables, fruits, flowers, and its by-products; ordinary salt; all
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 product by the
farmer, fisherman, producer or owner through the application of
processes such as, freezing, drying, salting, smoking or stripping
for purposes of preserving or otherwise preparing said products
for the market.
To be considered an agricultural product whether in its original
form or not, its transformation must have been undertaken by
the farmer, fisherman, producer or owner.
It also include those that have undergone not only simple but even
sophisticated processes employing advance technological means
in packaging like dressed chicken or ground coffee plastic bags or
Styrofoam or other packaging materials intended to process and
prepare the products for the market.
c) Amusement — is a pleasurable diversion and entertainment. It is
synonymous to relaxation, avocation, and pastime or fun.
d) Amusement Places — include theaters, cinemas, concert halls,
circuses and other places of amusement where one seeks
admission to entertain oneself by seeing or viewing the show or
performance.
e) 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 laws or rules
and regulations hereunder.
f) Billboards — refer to any elevated structure made either with
wooden or steel support structures of various shapes and sizes
typically used for advertising purposes that may or may not be
digital in format, lighted, or electrically powered.
g) Business — trade or commercial activity regularly engaged in as
means of livelihood or with a view to profit.
h) Business License Fee or Mayor's Permit Fees — are charges
imposed under the government's exercise of police power to
cover the cost of regulating business activities or charges and
should therefore be differentiated from a Tax which is an
imposition primarily for revenue purposes and its regulation is
merely incidental.
i) Capital — signifies the actual estate, whether in money or
property owned by an individual or corporations; it is a fund with
which to transact business, which would be liable to each
creditor, and which in case of insolvency passes to a receiver. aDSIHc
j) 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.
k) Cell site or Cellular Site — also known as a "base transceiver
station", refers to a structure that gives 4G coverage to a
particular area. It may also refer to a cellular telephone site
where antennas and electronic communications equipment are
placed, usually on a radio mast, tower or other high place, to
create a cell (or adjacent cells) in a cellular network. The elevated
structure typically supports antennas, and one or more sets of
transmitter/receivers transceivers, digital signal processors,
control electronics, a GPS receiver for timing, primary and backup
electrical power sources and sheltering.
l) Charges — refer to pecuniary liability, as rents or fees against
persons or property.
m) Cock Fighting — is the sport of pitting or evenly matching
gamecocks to engage in an actual fight where bets on either side
are laid. Cockfighting may also be formed as "cockfighting
derby", "pintakasi" or "tupada," or its equivalent in different
Philippine localities.
n) Contractor — includes persons, natural or juridical, not subject to
professional tax under Article 139 of the Local Government Code
of 1991 and the Implementing Rules and Regulations, whose
activity consists essentially of the sale of all kinds of services for
a fee, regardless of whether or not the performance of the
services call for the exercise or use of the physical or mental
faculties of such contractor or his employees. As used in this
Code, the term "contractor" includes, but not limited to the
following:
General engineering, general building, and specialty contractors as
defined under applicable laws:
Filling, demolition and salvage works contractors;
Persons engaged in the installation of water system and gas or
electric lights, heats or power;
Proprietors or operators of smelting plants;
Engraving, plating and plastic lamination establishments;
Proprietors or operators of establishment for repairing, repainting,
upholstering, washing or greasing of vehicles, heavy equipment,
vulcanizing, recapping and battery charging;
Proprietors or operators of furniture shops and establishment for
surfacing and re-cutting of lumber and sawmill under contract to
saw or cut logs belonging to other;
Proprietors or operators of establishments or lots for parking
purposes;
Proprietors or operators of tailor shops, dress shops, milliners,
hatters, beauty parlors, barber shops, massage clinics, sauna,
Turkish and Swedish baths, slender and body building saloons
and similar establishments;
Photographic studios;
Funeral parlors or funeral homes;
Proprietors or operators of hotels, motels and lodging houses;
Proprietors or operators of arrastre or stevedoring, warehousing or
forwarding establishments, master plumbers, smiths and house
or signs painters;
Printers, bookbinders, lithographers;
Publishers except those engaged in the publication or printing of
newspaper, magazine, review of bulletin which appears at regular
intervals with fixed price 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.
o) Corporation — includes partnerships, no matter how created or
organized, joint-stock companies, joint accounts (cuentas en
participacion), associations or insurance companies but does not
include general professional partnerships and joint venture or
consortium formed for the purpose of undertaking construction
projects or engaging in petroleum, coal, geothermal, and other
energy operations or consortium agreement under a service
contract with the government. General professional partnership's
common profession, no part of the income of which is derived
from engaging in any trade or business.
The term "foreign resident" 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.
p) Countryside and Barangay Business Enterprise (CBBE) — any
business entity, association or cooperative registered under the
provisions of Republic Act 6810 otherwise known as Magna Carta
for Countryside and Barangay Business Enterprises (Kalakalan
20).
q) Dealer — 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 but
upon the skill and foresight with which he watches the market.
r) Environmental Protection Fee — is an annual fee imposed to all
industries/manufacturing plants, commercial establishments,
development activities and service-oriented businesses which
have the potential to produce huge volume of wastewater either
domestic or industrial process effluents and solid waste as a
result of their operations.
s) Fee — a charge fixed by law or ordinance for the regulation which
is conferred upon private persons or corporations, under such
terms and conditions as the government and its political
subdivisions may impose in the interest of public welfare, security
and safety.
t) Franchise — is a right or privilege, affected with public interest
which is conferred upon private persons or corporations, under
such terms and conditions as the government and its political
subdivisions may impose in the interest of public welfare, security
and safety.
u) Goodwill — build up right to use any stall or commercial space
for a period as specified in the contract of lease.
v) Gross Sales or Receipts — include the total amount of money or
its equivalent representing the contract price, compensation or
service fee, including 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 by another person excluding discounts if
determinable at the time or sales return, excise tax and value-
added tax (VAT).
w) Heavy Industry — heavy industry projects can be generalized as
more capital intensive or as requiring greater or more advanced
resources, facilities or management.
x) International Derby — refers to an invitational cockfight
participated in by local and foreign game cockers or cockfighting
"aficionados" with "pot money" awarded to the proclaimed
winning entry.
y) Jurat — a certificate added to an affidavit stating when, before
whom, and where it was made.
z) Light Industry — is a manufacturing activity that uses moderate
amounts of partially processed materials to produce items of
relatively high value per unit weight.
aa) Local Derby — is an invitational cockfight participated in by
game cockers or cockfighting "aficionados" of the Philippines with
"pot money" awarded to the proclaimed winning entry. ETHIDa
bb) Mall — a large building or group of buildings containing stores

of many different kinds and sizes.
cc) Manufacturer — includes every person who, by physical or
chemical process, alters the exterior texture or from or inner
substance of any raw material or manufactured or partially
manufactured products in such manner as to prepare it for
special use/s 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 materials, manufactured or partially manufactured
products with other materials or products of the same or different
kinds and in such manner that the finished products of such
process or manufacture can be put to a special use/s to which
raw materials, manufactured or partially manufactured in their
original condition could not have been put and who, in addition,
alter such raw materials, manufactured or partially manufactured
products, or combines the same to produce such finish products
for the purpose of their sale or distribution to others and not for
his own use or consumption.
dd) Marginal Farmer or Fisherman — individuals engaged in
subsistence farming or fishing which shall be limited to the sale,
barter or exchange of agricultural or marine products produced
by himself and his immediate family and whose annual net
income from such farming or fishing does not exceed Fifty
Thousand Pesos (PhP50,000.00) or the poverty line established
by the National Economic and Development Authority (NEDA) for
the particular region or locality, whichever is higher.
ee) Market premises — any open space of the market compound,
part of the market buildings, usually occupied by transient
vendors especially during market days.
ff) Medium Industry — medium-scale businesses typically result
from the slow and steady growth that results from a successful
small business.
gg) Motorized tricycle — is a motor vehicle propelled other than by
muscular power, composed of a motorcycle fitted with a single
wheel sidecar or a motorcycle with a two-wheeled cab, the latter
having a total of four wheels, otherwise known as "motorela".
hh) Motor Vehicle — any vehicle propelled by any power other than
muscular power using public roads, but excluding road rollers,
trolley cars, street sweepers, sprinkles, lawn mowers, bulldozers,
graders, forklifts, amphibian trucks and cranes if not used on
public roads, vehicles which run only on rails or tracks and
tractors, trailers and traction engines of all kinds used exclusively
for agricultural purposes.
ii) Operator — includes the owners, managers, administrators, or
any person who operates or is responsible for the operation of a
business establishment or undertaking.
jj) Peddler — any person who, either, for himself or on commission,
travels from place to place and sells his goods or offers to sell and
deliver the same. Whether a peddler is a wholesale peddler or
retail peddler of a particular commodity shall be determined from
the definition of wholesale dealer or retailer.
kk) Person — every natural or juridical being, susceptible of rights
and obligations or being the subject of legal relations.
ll) Private place — includes privately-owned streets or yards, rice
fields or farm lands, or lots owned by an individual other than the
owner of the animal.
mm) Public Market — a place, building or structure of any kind
owned or operated by a city or municipality designated as such
by the Sanggunian of that city or municipality dedicated to the
service of the general public, where basic food items and other
commodities are displayed and offer for sale. It also includes
market stalls, tiendas, buildings, roads, subways, waterways,
drainage, parking spaces and other appurtenances, which are
integral thereto.
nn) Public place — includes national, city, or barangays streets,
parks, plazas, and such other places open to the public.
oo) Public Utility — includes those doing business within the
territorial jurisdiction of the City of Dasmariñas and engaged in
any commercial, construction or maintenance activity, or those
whose services are for hire or compensation to serve the public
and the public is given the right to demand its service.
pp) Relay station/s — also known as broadcast relay station, relay
transmitter, broadcast translator, re-broadcaster, or repeater
(two-way radio) is a broadcast transmitter which repeats or
transfers the signal of another radio station or television station,
usually to an area not covered by the signal of the originating
station. They may serve, for example, to expand the broadcast
range of a television or radio station beyond the primary signal's
coverage area, or to improve service in a part of the main
coverage area that receives poor signal due to geographic
constraints.
qq) Replacement of Reproduction Cost — is the cost that would be
incurred on the basis of current prices, in acquiring an equally
desirable substitute property, or the cost of reproducing a new
replica of the property on the basis or current prices with the
same or closely similar materials.
rr) Residents — natural person who have their habitual residence in
the province, city or 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 province, city or municipality.
In the absence of such law, juridical persons are residents of the
province, city or municipality where they have their legal
residence or principal place of business or where they conduct
their principal business or occupation.
ss) Retail — a sale where the purchaser buys the commodity for his
own consumption, irrespective of the quality of the commodity
sold.
tt) Shopping Center — an area or complex of stores with adjacent
parking.
uu) Stall — refers to any allotted space or booth in the public
market where merchandise of any kind is sold or offered for sale.
vv) Tricycle Operators — are persons engaged in the business of
operating tricycles.
ww) Vessel — includes every type of boat, craft, or other artificial
contrivance used, or capable of being used, as a means of
transportation on water.
xx) Waters — includes not only streams, lakes, and tidal waters
within the City not being the subject of private ownership and not
comprised within the national parks, public forest, timber lands,
forest reserves, or fishery reserves, but also marine waters
included between two lines drawn perpendicularly to the general
coastline from points where the boundary lines of the
municipality or city touch the sea at low tide and a third line
parallel with the general coastline and fifteen (15) kilometers
from it. Where two (2) cities are so situated on the opposite
shores that there is less than fifteen (15) kilometers of marine
waters between them, the third line shall be equally distant from
opposite shores of the respective cities.
yy) Wholesale — 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 4. Words and Phrases Not Herein Expressly Defined. —
Words and phrases embodied in this Code not herein specifically
defined shall have the same definitions as found in Republic Act 7160 and its
Implementing Rules and Regulations as well as in other applicable laws.
SECTION 5. Rules of Construction. —
In construing the provisions of this Code, the following rules of
construction shall be observed unless inconsistent with the manifest intent
of the provisions or when applied they 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
in this Code which may have acquired a peculiar or appropriate
meaning shall be construed and understood according to such
technical, peculiar or appropriate meaning.cSEDTC
b) Gender and Number. Every word in this Code importing the

masculine gender shall extend to both male and female. Every
word importing the singular number shall apply to one (1) person
or thing and every word importing the plural number shall extend
and apply to several persons or things.
c) Computation of Time. The time within an act is to be done as
provided in this Code or in any rule or regulation issued pursuant
to the provision when expressed in days shall be computed by
excluding the first day and including the last day, except when
the last day falls on Sunday or Holiday in which case, the same
shall be excluded from the computation, and the next business
day shall be considered the last day.
d) References. All references to Chapters, Articles and Sections are
to Chapters, Articles and Sections in this Code unless otherwise
specified.
e) Conflicting Provisions of Chapters. If the provisions of different
chapters conflict with each other, the provisions of each chapter
shall prevail as to all specific matter and questions involved
therein.
f) Conflicting Provisions of Sections. If the provisions of different
sections in the same chapter conflict with each other, the
provisions of each section which is last in point of sequence shall
prevail.
CHAPTER II
City Taxes
ARTICLE A
Business Tax
SECTION 6. Definition of Terms. —
When used in this Article, each of the following words and phrases shall
be construed to mean as follows:
a) Advertising Agency — includes all persons who engaged in the
business of advertising for the other by means of billboards,
posters, placards, notices, signs, directories, pamphlets, leaflets,
handbills, electric or neon lights, airplanes, balloons or other
media, whether in pictorial or reading form.
b) Bars — include beer gardens or places where intoxicating and
fermented liquors or malts are sold, disposed of, or given away
for compensation, even without foods, where the services of
hostesses and/or waitresses are employed, and where customers
are entertained by occasional dancing the music not rendered by
a regular dance orchestra or musicians hired for the purpose,
otherwise, the place shall be classified as a "dance hall" or "night
club". A "cocktail lounge" is considered a "bar" even if there are
no hostesses or waitresses to entertain the customers.
c) Brewer — include all persons who manufacture fermented liquor
of any description for the sale or delivery to others but does not
include manufacturer of tuba, basi, tapuy or similar domestic
fermented liquors, whose daily production does not exceed two
hundred (200) gauge liters.
d) Business Agents — (Agente de Negocios) include 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.
e) Carinderia — is a public eating place where cooked foods are
served at a price.
f) Cockpits — includes any place, compound, building or portion
thereof, where cockfights are held whether or not money bets are
held on the results of such cockfights.
g) Collecting Agency — includes any person other than a practicing
"Attorney-at-Law" engaged in the business of collecting or suing
debts or liabilities placed in his hands for said collection or suit,
by subscribers or customers applying and paying therefor, while a
"mercantile agency" is any person engaged in the business of
gathering information as to the financial standing ability or credit
of persons engaged in the business and reporting the same to the
subscribers or to customers applying and paying therefor.
h) Compounder — comprises every person who, without rectifying,
purifying, or refining distilled spirits, shall be mixing such spirits,
wine or other liquor with any materials except water,
manufacture any intoxicating beverage whatever.
i) Dance Hall — includes any place or establishment where dancing
is permitted to the public in consideration of any admission,
entrance or any other fee paid on, before or after the dancing,
and where professional hostesses or dancers are employed.
j) Distiller of Spirits — comprise all who distill spirituous liquors by
original and continuous distillation from mash, wort (a sweet
liquid from mash and fermented to make beer and whisky), wash,
sap or syrup through continuous closed vessels and pipes until
the manufacture thereof is completed.
k) 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 product 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
prescribed above.
l) General Building Contractor — a person whose principal
contracting business is in connection with any structure built,
being built or to be built, for the support, shelter and enclosure of
persons, animals, chattels or movable property of any kind,
requiring in its construction the use of more than two (2)
unrelated building trades or crafts, to do or superintend the
whole or any thereof. Such structure includes sewers and
sewerage disposal plants and systems, parks playgrounds and
other recreational works, refineries, chemical plants and similar
industrial plants requiring specialized engineering knowledge and
skill, power houses, power plants and other utility plants and
installations, mines and metallurgical plants, cements and
concrete works in connection with the above-mentioned fixed
works.
A person who merely furnishes materials or supplies without
fabricating them into or consuming them in the performance of
the work of the general building contractor does not necessary
fall within this definition.
m) General Engineering Contractor — is a person whose principal
contracting business is in connection with fixed works requiring
specialized engineering knowledge and skill, including the
following divisions or subjects; irrigation, drainage, water power,
water supply, flood control, inland waterways, harbors, docks,
wharves, shipyards and ports, dams, hydro-electric projects,
levees, river controls and reclamation works, railroads, highways,
street and roads, bridges, overpasses, underpasses and other
similar works; pipelines and other system for the transmission of
petroleum and other liquid or gaseous substances; land leveling
and earth moving projects, excavating, grading, trenching,
paving and surfacing works.
n) Gross Receipts — includes all monies and properties received in
consideration of services rendered or articles sold, exchanged or
leased, without any deduction, or the whole amount of the
receipt of the business before the cost of production is deducted
therefrom.
o) Hotel — includes any house or building or portion thereof in
which any person/s may be regularly harbored or received as
transient or guests. A hotel shall be considered as living quarters
and shall have the privilege to accept any number of guests and
to serve food to the guests therein.
p) Importer — means any person who brings articles, good from
abroad for unloading herein 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 persons, entities or agencies
exempt from tax which are subsequently sold, transferred or
exchanged in the Philippines to non-exempt private persons or
entities, the purchaser or recipient shall be considered as the
importer thereof.
q) Independent Wholesaler — means any person other than a
manufacturer, producer or importer, who buys commodities for
resale to persons other than the end-users regardless of the
quantity of the transaction.SDAaTC
r) Lending Investors — include all persons who make a practice of

lending money for themselves or others at interests.
s) Lessor — a person or company that leases property to someone.
t) Levy — means imposition or collection of assessment, tax, tribute
or fine.
u) License or Permit — a right or permission granted in accordance
with law by a competent authority to engage in some business or
occupation or to engage in some transaction.
v) Lodging House — includes any house or building, or portion
thereof, in which any person/s may be regularly harbored or
received as transient for compensation. Taverns or inns shall be
considered as lodging houses.
w) Manufacturer of Cigars or Cigarettes — includes those whose
business is to make or manufacture tobacco or snuff, whether
such manufacture be by cutting, pressing, grinding or rubbing
any raw or leaf tobacco or otherwise preparing raw or leaf
tobacco, or manufactured or partially manufactured tobacco or
snuff, or putting up for consumption scraps, refuse, or stems of
tobacco resulting from any waste by sifting, twisting, screening or
by any other process.
x) Money Shop — is an extension service unit of a banking
institution usually operating markets with authority to accept
money for deposit and extend short terms for specific purposes.
y) Motel — includes any houses or building or portion thereof in
which any person/s may be regularly harbored or received as
transients or guests and which is provided with a common
enclosed garage or individually enclosed garage where such
transients or guests may park their motor vehicles.
z) Pawnbroker — includes every person engaged in granting loans
or deposits or pledges of personal property on the condition of
returning the same at the stipulated prices, displaying at his
place of business their gilts or yellow balls or exhibiting a sign or
money to loan or personal property or deposit or pledge.
aa) Private Market — also known as the "private market sector", is
the part of a nation's economy that is not controlled by
government. It is operated by individuals and firms with the aim
of making profits.
bb) Privilege — means a right or immunity granted as a peculiar
benefit, advantage or favor.
cc) Real Estate Dealer — includes any person engaged in the
business of buying, selling, exchanging or renting property as
principal and holding himself out as a full or part-time dealer in
real estate or an owner of rental property or properties rented or
offered to rent for an aggregate amount of One Thousand Pesos
(PhP1,000.00) or more a year. Any person shall be considered as
engaged in the business as a real estate dealer by the mere fact
that he is the owner or sub-lessor or property rented or offered to
rent for an aggregate amount of One Thousand Pesos
(PhP1,000.00) or more a year. An owner of sugar lands subject to
tax under Commonwealth Act Numbered Five Hundred and Sixty-
Seven (CA 567) shall not be considered as a real estate dealer
under this definition.
dd) Rectifier — comprises every person who rectifies, purifies or
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,
shall be regarded as rectifier and as being engaged in the
business of rectifying.
ee) Re-packer of Wines or Distilled Spirits — includes all persons
who remove wines or distilled spirits from the original container
for repacking and selling the same at wholesale.
ff) Restaurant — any place which provides food to the public and
accept orders from them at a price. This term includes "food
caterers".
gg) Retail Dealer in Fermented Liquor — includes every person
except retail dealers in tuba, basi, tapuy, who for himself or on
commission sells or offers for sale fermented liquors on quantities
of five (5) liters or less at any one time and not for resale.
hh) Retailer — a person that purchases goods or products in large
quantities from manufacturers directly or through a wholesale,
and then sells smaller quantities to the consumer for a profit.
"Retailer" is also applied where a service provider services the
needs of a large number of individuals, such as for the public.
ii) Retailing — is the activity involved in the selling of goods to
ultimate consumers for personal or household consumption.
"Retailing" can be done in either fixed locations like stores or
markets, door-to-door or by delivery.
jj) Retail Tobacco Dealer — comprehends every person, who for
himself or on commission, sells or offers for sale not more than
two hundred (200) cigars, not more than eight hundred (800)
cigarettes, or not more than five (5) kilograms of manufactured
tobacco at any time and not for resale.
kk) Retail Vino Dealer — comprehends every person, who for
himself or on commission, sells or offers for sale only domestic
distilled spirits in quantities of five (5) liters or less at any one
time and not for resale.
ll) Revenue — includes taxes, fees and charges that a state or its
political subdivision collects and perceives into the treasury for
public purposes.
mm) Services — duties, work or functions performed or discharged
by the government officer or by any private person contracted by
the government, as the case may be.
nn) Specialty Contractor — is a person whose operations pertain to
the performance of construction work requiring special skills and
whose principal contracting business involves the use of
specialized building trades and crafts.
oo) Supermarket — a large self-service retail market or store
consisting mainly of groceries and limited products on non-food
item.
pp) Tax — an enforced contribution usually monetary in form,
levied by the law-making body on person and property subject to
its jurisdiction for the precise purpose of supporting
governmental needs.
qq) Wholesale Dealer in Fermented Liquors — means anyone who
for himself or on commission, sells or offers for sale fermented
liquors in quantities larger than five (5) liters at any one time, or
who sells or offers for sale such fermented liquor (excluding
"tuba", "basi", "tapuy" and similar domestic fermented liquors)
for the purpose of resale, regardless of quantity.
rr) Wholesale Tobacco Dealer — comprehends every person, who
for himself or on commission, sell or offers for sale cigars,
cigarettes or manufactured tobacco in quantities larger than two
hundred (200) cigars, eight hundred (800) cigarettes or five (5)
kilograms of manufactured tobacco at any one time or sells or
offers the same for the purpose of resale regardless of quantity.
SECTION 7. Imposition of Tax. —
There is levied an annual tax on the business mentioned in this Article
at rates prescribed therefore.
The tax is payable for every distinct establishment and one (1)
business or activity does not become exempt by being conducted with some
other business or activity for which a tax has been paid.
(a) On Manufacturers, Assemblers, Re-Packers, Processors, Brewers,
Distillers, Rectifiers and Compounders of Liquors, Distilled Spirits and
Wines or Manufacturers of Any Article of Commerce of Whatever Kind
or Nature in Accordance with the Following Schedule
With Gross Sales or Receipts for the Amount of Tax
Preceding Calendar Year in the Amount
Per Annum
of
Less than PhP10,000 PhP199.65

10,000 or more but less than 15,000 266.20
50,000 or more but less than 75,000 1,597.20
750,000 or more but less than
12,100.00
1,000,000
1,000,000 or more but less than
16,637.50
2,000,000
2,000,000 or more but less than 19,965.00
3,000,000
23,958.00
4,000,000
27,951.00
5,000,000
29,493.75
6,500,000
6,500,000 or more 45% of 1%
PROVIDED, that the preceding rates shall apply only to the amount of
domestic sales of manufacturers, assemblers, re-packers, 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 classified as "essential commodities" as enumerated
under Section 7 (C) of this Article.acEHCD
PROVIDED FURTHER, that the businesses enumerated in Section 7 (A)

of this Article shall no longer be subject to the tax on wholesaler, distributor
or dealers as provided under Section 7 (B) of this Article.
(b) On Wholesalers, Distributors, Exporters, Producers of or Dealers in
Article of Commerce of Whatever Kind or Nature in Accordance with
the Following Schedule
Amount of
With Gross Sales or Receipts for the
Tax
Preceding Calendar Year in the Amount of Per Annum

750,000 or more but less than 1,000,000 10,648.00
2,000,000 12,100.00
60.50% of
2,000,000 or more
1%
PROVIDED, that the preceding imposition shall no longer be applied to

the businesses already subject to the "tax on manufacturers, assemblers, re-
packers, processors, brewers, distillers, rectifiers and compounders of
liquors, distilled spirits and wines or manufacturers of any article of
commerce of whatever kind or nature."
(c) On Exporters, Manufacturers, Millers, Repackers or Producers of
Essential Commodities Enumerated Hereunder, the Rate of Tax Shall
Be in Accordance with the Following Schedule
Rice and corn;
Wheat or cassava flour, meat, dairy products, locally manufactured,
processed or preserved foods, sugar, salt and other agricultural,
marine and fresh water products, whether in the original state or not;
Cooking oil and cooking gas;
Laundry soap, detergents and medicines;
Agricultural implements, equipment and post harvest facilities,
fertilizers, pesticides, insecticides and other farm inputs;
Poultry feeds and other animal feeds;
School supplies; and
Cement
Amount of
Tax

PhP10,000 or more but less than 15,000 133.10
8,318.75
2,000,000
9,982.50
3,000,000
3,000,000 or more but less than 11,979.00
4,000,000
13,915.00
5,000,000
14,746.88
6,500,000
22.55% of
6,500,000 or more
1%
(d) On Wholesalers, Distributors or Dealers of Essential Commodities

Enumerated under Section 7 (C) the Rate of Tax Shall Be in
Accordance with the Following Schedule
Amount of
Tax

6,050.00
2,000,000
30.25% of
2,000,000 or more
1%
(e) On Retailers of All Commodities Excluding Retail Dealers in Liquors or

Wines and Cigars or Cigarettes, the Rate of Tax Shall Be in Accordance
with the Following Schedule
Preceding Calendar Year in the
Per Annum
Amount of
PhP400,000.00 or less Two point Forty-Two
Percent (2.42%)
One point Twenty-

More than PhP400,000.00
One
Percent (1.21%)
PROVIDED, that if the retail business is located in legally recognized

barangays and the amount of gross sales or receipts does not exceed Fifty
Thousand Pesos (PhP50,000.00) the barangay concerned shall have
exclusive power to levy the corresponding business tax at the rate
prescribed in a barangay ordinance duly enacted for the purpose.
(f) On Contractors, Independent Contractors and Other Kinds of
Contractors or Persons (Natural or Juridical) Rendering or Offering to
Render Services For-A-Fee Including, But Not Limited to the Following
Accounting firms or offices rendering accounting or bookkeeping
services;
Actuarial or appraising offices;
Advertising agencies;
Barber shops;
Battery charging shops;
Beauty parlors;
Belt and buckle shops;
Brokering offices (real brokers, custom brokers and similar ones);
Business agents;
Business management firms/offices;
Carpentry shops;
Cinematographic film owners, lessors and distributors;
Commercial and immigration brokers;
Communication and wire services (radio, telegraph, telefax, etc.);
Computer or electronic repair centers or shops;
Consultancy firms/offices;
Drafting or fine arts shops, painting or sign shops;
Dry-cleaning or dyeing establishment, steam laundries and laundries
using washing services;
Employment agencies;
Engineering offices rendering services on architectural, civic, chemical,
electrical, mechanical, mining, sanitary, agricultural, geodetic,
electronics, communications and the like; SDHTEC
Engraving, plating and plastic lamination establishments;
Filling, demolition and salvage works contractors;
Flower shops not engaged in wholesale or retail but rendering services
upon order customers;
Freight services, trucking services;
Funeral parlors;
Furniture shops;
General Engineering, general building and specialty contractors as
defined under applicable laws;
House and/or sign painters;
House painting shops/house wiring shops;
Ice and cold storage for-a-fee;
Interior decoration offices and shops;
Judo Karate gyms for-a-fee;
Landscaping contracting offices or shops;
Lathe machine shops;
Law offices rendering legal or notarial services;
Massage clinics/sauna, Turkish and Swedish baths;
Master plumbers;
Medical clinics, dental clinics, optical clinics, and similar clinics;
Milliners and hatters;
Operator of dancing, driving, judo-karate schools;
Parking lots or establishments for parking purposes;
Perma-press shop;
Persons engaged in the installation of water system and gas or electric
light, heat or power;
Photographic studios;
Printers, bookbinders, lithographers;
Private detective or watchman agencies;
Private hospitals and private education institutions;
Promotion offices or agencies, promoters of shows, games or
performances;
Proprietors or operators of dockyards;
Proprietors or operators of hotels, motels and lodging houses;
Proprietors or operators of mine drilling apparatus;
Proprietors or operators of smelting plants;
Publishers, except those engaged in the publication of any newspaper,
magazines, review or bulletin which appears at regular intervals with
fixed prices for subscription and which is not devoted principally to the
publication of advertisements;
Recapping shops;
Recopying or duplicating, Xerox copying or mimeographing services;
Rental agencies/offices/shops renting out for-a-fee machines,
apparatuses, equipment, contrivances, bicycles, trucks, cars, farm
tractors, heavy equipment, electronics devices, tapes, furniture and
similar kinds;
Repainting shops of motor vehicle and heavy equipment;
Repair centers/shops for home appliances and medical equipment;
Repair or welding shops of motor vehicle and heavy equipment;
Repair shops for any kind of mechanical and electronic devices,
instruments, apparatus or furniture;
Repair shops for computers and other electronics equipment;
Sawmills under contract to saw or cut logs belonging to others;
Sculpture shops;
Service stations for motor vehicle;
Shoe repair shops;
Shops for planning or surfacing and re-cutting lumber;
Slenderizing and body building saloons;
Smith (blacksmith, goldsmith, silversmith, key smith, locksmith or
tinsmith);
Surveying offices (private land surveying or geodetic);
Tailor or dress shops, modiste shops, haberdashery shops;
Transportation terminals for-a-fee;
Upholstery shops;
Vaciador shops;
Video coverage services;
Vulcanizing shops;
Warehousing forwarding services;
Watch repair center or shops;
Washing or greasing shops; and
Other similar establishments.
The rate of tax shall be in accordance with the following schedule:
Amount of Per Annum

1,597.20
100,000
2,395.80
150,000
3,194.40
200,000
4,392.30
250,000
5,590.20
300,000
7,453.60
400,000
9,982.50
500,000
11,192.50
750,000
12,402.50
1,000,000
13,915.00
2,000,000
2,000,000 or more 60.50% of 1%
(g) On Banks and Other Financial Institutions Including Non-Bank

Intermediaries, Lending Investors, Finance and Investments
Companies, Pawnshops, Money Shops, Insurance Companies, Stock
Markets, Stock Brokers, and Dealers in Securities and Foreign
Exchange, Educational Plan Agencies, Health Plan Agencies, and
Memorial or Life Plan Agencies
Per Annum
Amount of
PhP1,000,000 or less Sixty point Five

Percent of One
Percent
(60.50% of 1%)
More than 1,000,000 Fifty-eight point Zero
Eight Percent of One
Percent (58.08% of
1%)
PROVIDED, that except for the gross receipts derived from inter-
commissions and discounts from lending activities, income from financial
leasing, dividends, rentals on property and profits from exchange or sale
property insurance premium no other kind of income and receipts of banks
and finance institutions shall be included in the computation of the tax due
thereon.
(h) On Peddlers Engaged in the Sale of Any Merchandise or Article of
Commerce, the Amount of Tax Per Annum Shall Be Paid Sixty Pesos
(Php60.50) n Per Peddler
Delivery trucks, vans, or motor vehicles used by manufacturers,
producers, wholesalers, dealers or retailers enumerated under Section 7 of
this Article (Item "A" are exempted from the peddler's tax imposed herein).
AScHCD
(i) On Privately-Owned Public Markets

Per Annum
Amount of
PhP1,000,000 or less Sixty point Five

Percent of One
Percent
(60.50% of 1%)
Fifty-eight Point
More than 1,000,000
Thirty
Percent (58.30% of
1%)
(j) On Subdivision Operators or Real Estate Developers

Amount of
Tax
Per Annum
Amount of

847.00
250,000
1,089.00
500,000
1,452.00
1,000,000
For every 100,000 in excess of 1,000,000 145.20
(k) On Private Cemeteries or Memorial Parks

Amount of
With Gross Sales or Receipts for the Tax
Per Annum
Amount of

For every 5,000 in excess of 50,000 60.50
(l) On Lessors of Real Estate Including Apartments and Operators of

Boarding Houses, Pension Houses, Dormitories, Condominiums,
Lodging Houses, Taverns and Inns
Amount of
Tax
Per Annum
Amount of

For every 5,000 in excess of 50,000 24.20
(m) On Millers of Non-Essential Commodities

Amount of
Tax
Per Annum
Amount of

For every 5,000 in excess of 50,000 1.21%
PROVIDED, that rice and corn millers who are also engaged in the
business of wholesaling and retailing of said cereals shall also secure a
Mayor's Permit before engaging in retailing and wholesaling apart from the
permit granted to them as rice and corn millers or operators of rice and corn
mills. They should have also a separate store space accessible to the public
with a signboard announcing that they are retailer or wholesaler of said
cereals. And, FINALLY, they should possess the necessary documents
required of them by the National Food Authority.
(n) On Operators of Amusement Places Wherein the Customers Thereof
Actively Participate Including, But Not Limited to the Following
Bar or Cocktail Lounge including "beer gardens", "beer houses", "disco
pub", "pub houses" and similar establishments;
Boxing Stadium, Coliseum, sports arena or similar establishments;
sports contest promoters;
Billiard or pool hall;
Bowling center;
Cabaret or dance hall, dance studio/dancing schools;
Circuses, carnival, merry-go-round, roller coaster, ferries wheel, swing,
shooting galleries, and other similar establishments, and/or;
Day club and night club;
Gold links;
Pelota court for-a-fee;
Race track for-a-fee;
Resorts (inland resorts);
Skating rink for-a-fee;
Swimming pool or bathhouses for-a-fee;
Tennis court for-a-fee;
Other similar establishment or amusement places.
Amount of
Tax
Per Annum
Amount of

1,210.00
150,000
1,512.50
175,000
200,000 1,815.00
2,420.00
250,000
2,783.00
300,000
3,025.00
400,000
3,630.00
500,000
3,993.00
600,000
4,235.00
700,000
4,840.00
800,000
6,050.00
900,000
6,655.00
1,000,000
60.50% of
1,000,000 or more
1%
(o) On Operators of Theaters and Cinema Houses; Video-Movie Houses

Utilizing Beta, VHS, JVC, Laser-Discs Player or Similar Apparatus; and
Other Show Houses Which Are Open to the Public For-A-Fee
Amount of
Tax
Per Annum
Amount of

968.00
150,000
1,089.00
200,000
1,210.00
250,000
2,783.00
300,000
3,025.00
400,000
3,630.00
500,000
500,000 or more 60.50% of
1%
(p) On Proprietors of Amusement Devices For-A-Fee Including, But Not

Limited to the Following AcICHD
Jukebox machine;
Family home computers;
Game and watch devices;
Slot machines not classified as gambling devices; and
Other amusement devices;
Per Annum
Amount of
One point Twenty-

Less than PhP10,000
One
Percent (1.21%)
Sixty point Fifty
More than PhP10,000
Percent
of One Percent
(60.50%
of 1%)
(q) On Cafes, Cafeterias, Ice Cream and Other Refreshment Restaurants,

"Carinderias", "Panciterias", Soda Fountain Bars and Similar
Establishments Including Food Caterers
Per Annum
Amount of

100,000 or more 60.50% of 1%
(r) On Retail Dealers or Retailers of Liquors or Wines Whether Imported

from Other Countries or Locally Manufactured Including Fermented
Liquors (Beer), Vino Liquors, "Tuba", "Basi" and Other Distilled Spirits
Not Classified As Denatured Alcohol
Amount of
Tax
Per Annum
Amount of

1.21%
1,000,000
1,000,000 or more 60.50% of 1%
PROVIDED, that if the retail business is located in legally constituted

barangays and the amount of gross sales or receipts does not exceed Fifty
Thousand Pesos (PhP50,000.00), the barangay concerned shall have the
exclusive power to levy the corresponding business tax at the rate
prescribed in a barangay ordinance duly enacted for the purpose.
(s) On Retail Dealers and/or Retailers of Tobacco or Snuff Including Cigars
and Cigarettes
Amount of
Tax
Per Annum
Amount of
1.21%
1,000,000
1,000,000 or more 60.50% of 1%
PROVIDED, that the preceding rates shall apply only to the amount of
domestic sales of manufacturers, assemblers, re-packers, processors,
brewers, distiller, rectifiers, and compounders of liquors, distilled spirits and
wines or manufacturers of any article of commerce of whatever kind or
nature other than those classified as "essential commodities" as enumerated
under Section 7 (C) of this Article.
PROVIDED FURTHER, that the businesses enumerated in Section 7 (A)
shall no longer be subject to the tax on wholesaler, distributor, or dealers as
provided under Section 7 (B) of this Article.
(t) On Operators of Cockpits and/or Promoters of Cockfights
Plus a tax on Cockfight chargeable against the Winning Bettors or
deductible from the Winner's Purse (prize Pot or Winnings) in the amount of:
Amount of
Tax
Tax on Operators of Cockpits:
Annual fixed tax for the operations of
PhP9,317.00
cockpits:
Tax on Cockpit Promoters:
Ordinary cockfight (sultada) PhP12.10
Cockfight during "pintakasi" or
18.15
"concierto"
A separate tax per day for the holding of "cockfight derby" shall be
collected from the promoter thereof in the amount to be determined by the
Sanggunian thru a Special Ordinance enacted for that purposes before the
City Mayor issues the corresponding permit. TAIaHE
SECTION 8. Time of Payment and Accrual of Tax. —

Unless otherwise specifically provided in this Article, the tax imposed
herein shall accrue on the first day of January of each year as regards
subjects then liable, therefore, the same may be paid in quarterly
installments within the first twenty (20) days of January and of each
subsequent quarters.
The Sangguniang Panlungsod, however, thru a resolution, may extend
the time of payment of such tax without penalty or surcharge for a justifiable
reason or cause.
SECTION 9. Collection of Taxes. —
The tax must be paid to and collected by the City Treasurer or his duly
authorized representatives before any business or trade activity herein
specified can be lawfully begun or pursued and the tax shall be reckoned
from the beginning of the calendar year. When the business is abandoned,
the tax shall not be exacted for a period longer than the end of the calendar
quarter. When the tax has been paid for a period longer than the current
quarter and the business, or trade activity, is abandoned, no refund of the
tax corresponding to the unexpired quarter shall be made.
For the purpose of collecting the taxes imposed herein, the City
Treasurer may designate the barangay treasurer as his deputy provided that
the latter is properly bonded.
SECTION 10. Surcharge for Late Payment and Interest on Unpaid
Taxes. —
Failure to pay the tax prescribed in this Article within the time required
shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the
original amount of tax due. Such surcharge shall be paid at the same time in
the same manner as the original tax due.
In addition to the surcharge imposed herein, there shall be imposed an
interest of two percent (2%) per month from the date it is due until it is fully
paid, provided, that in no case shall the total interest on the unpaid amount
or a portion thereof exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been
granted and the amount is not paid in full prior to the expiration of the
extension, the interest aforementioned shall be collected on the unpaid
amount from the date it becomes originally due until fully paid.
SECTION 11. Administrative Provisions. Rules and Regulations. —
a) Requirement. Any person who shall establish, operate or conduct
any business, trade or activity, mentioned in this Article in this City 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 City Treasurer shall
issue an official receipt upon payment of the business tax. Issuance of the
said official receipt shall not relieve the taxpayer from any requirement
imposed under existing ordinances, rules and regulations of this City.
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 demand by the City Mayor, City Treasurer or their
duly authorized representatives.
In acknowledging payment of local taxes, fees and charges, it shall be
the City Treasurer or his deputies to indicate on the official receipt issued for
the purpose, the number of the corresponding local tax ordinance.
c) Invoice or Receipts. All persons subject to the taxes on business,
shall for each sale or transfer or merchandise or goods, or for services
rendered, valued at Five Pesos (PhP5.00) or more at any one time, prepare
and issue sales or commercial invoices and receipts serially numbered with a
duplicate, showing among other things their names or style if any and
business address. The original copy of each sales invoice or receipts shall be
issued to the purchaser or customer and the duplicate to be kept by the
person subject to the said tax, in his place of business for a period of five (5)
years. The receipt or invoices issued pursuant to the requirement of the
Bureau of Internal Revenue (BIR) for determination of national revenue taxes
shall be sufficient for the purpose of this Code.
d) Sworn Statement of Gross Receipts or Sales. Operators of
business subject to the taxes imposed herein shall submit a sworn statement
of their capital investment before the start of their business operations and
upon application for a Mayor's Permit to operate the business. Upon
payment of tax levied in this Article, any person engaged in business subject
to the graduated fixed tax based on gross sales and/or receipts shall submit
sworn statement of his gross sales/receipts for the preceding calendar year
or quarter in such manner and form as may be prescribed by the City
Treasurer.
Should the taxpayer fail to submit a sworn statement of their gross or
receipts, for whatever reason, including, among others, that he failed to
provide himself with books, records and/or subsidiaries for his business, the
City Treasurer or his authorized representative may verify or assess the
gross sales or receipts of the taxpayer under the best available evidence
upon which the tax may be based.
If the business or undertaking is terminated, the official receipt issued
for the payment of the business tax therefore shall be surrendered to the
City Treasurer and a sworn statement of the gross sales and/or receipts of
the current year or quarter shall be submitted to the City Treasurer within
thirty (30) days following the closure. Any tax due shall first be paid before
any business or undertaking is finally terminated.
e) Issuance of Certification. The City Treasurer may, upon
presentation of satisfactory proof that the original receipt has been lost,
stolen or destroyed, issue a certification to the effect that the tax has been
paid, including therein, the number of the official receipt issued, upon
payment of a fee of Fifty Pesos (PhP50.00).
f) Transfer of Business to Other Location. Any business for which a
City tax has been paid by the person conducting it may be transferred and
continued in any other place within the territorial limits of this City without
the payment of additional tax during the period for which the payment of the
tax was made.
g) Death of License. When any individual paying a business tax
dies, and the business is continued by a person interest in his estate, no
additional payment shall be required of the term for which the tax was paid.
h) Retirement of Business. Any person, natural or judicial, subject to
the tax on business imposed herein shall, upon termination of the business,
submit a sworn statement of the gross sales or receipts for that particular
calendar year.
For the purpose hereof, termination shall mean that the 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 City for record
purposes in the course of the renewal of the permit or license to operate the
business.
The City Treasurer shall see to it that the payment of taxes of a
business is not avoided by the termination or retirement thereof. For this
purpose, the following procedural guideline, shall strictly be observed:
1) The City Treasurer shall assign every application for termination
of business to inspector in his office who shall go to the address
of the business on record to verify if it is really no longer
operating. If the inspector finds that the business is simply placed
under a new name, manager and/or new owner, the City
Treasurer shall recommend to the City 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 taxes, fees and charges imposed thereon under
existing tax ordinance of this city; and,
2) In the case of a new owner to whom the business was
transferred by sale or other form of conveyance, said new owner
shall be liable to pay the tax fee for the transfer of the business to
him.
If it is found that the retirement or termination of the business is
legitimate, and the tax due there from 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.
The permit issued to a business retiring or terminating its operation
shall be surrendered to the City Treasurer who shall forthwith cancel the
same and record such cancellation in his books.
Any person who desires to retire his business may do so on or before
the expiry date set forth in his permit. Failure to surrender the permit on or
before the expiration date shall be construed to mean that the business is
being continued and taxes or fees corresponding to the succeeding quarter
becomes due and payable.
Any person who wishes to retire his business operation shall within
twenty (20) days upon closure of the business apply for the
retirement/surrender of his permit to the BPLO of this City in a prescribed
form. Failure to surrender the business permit/retire the business within the
prescribed period shall subject the taxpayer to a twenty-five percent (25%)
surcharge.
No business shall be retired or terminated unless all the past and
current taxes are paid, and under no circumstances shall refund be made
corresponding to the unused period. A sworn statement of its gross receipts
or sales for the current year shall be presented to the BPLO and the
corresponding taxes shall be collected and paid to the City Treasurer. cDHAES
Abandonment or Closure of Business. When a business or occupation is

abandoned or closed, the person conducting the same shall apply for the
surrender of his permit by submitting to the BPLO of this City within twenty
(20) days from the date of such abandonment or closure, a sworn statement
to the effect, stating therein the date of abandonment or closure and the
corresponding taxes due that must be liquidated, otherwise said business
shall be presumed to be still in actual operation. All taxes due and payable
for the corresponding quarter should be settled before a business is deemed
officially closed or abandoned. All taxes already paid for the whole current
year shall not, however, be subject to a refund for the unused term.
Procedural Guidelines in case of Application for Retirement or Closure
of Business. To ensure that the payment of business taxes is not avoided by
the retirement, closure or abandonment of the business, the following
guidelines shall be strictly observed:
a) Immediately upon receipt of the application for retirement or
closure of a business, which has been issued a permit by this
City, the Business Permits and Licensing Office (BPLO) Inspector.
b) Within forty-eight (48) hours from receipt of the application, the
BPLO Inspector shall conduct an inspection of the business
establishment for the purpose of verifying if the business is
indeed no longer operating. The BPLO Inspector shall document
its inspection by taking pictures/photos of the business
establishment, If the inspector finds that the business is still
operating or simply placed under a new name, manager and/or
new owner, it shall recommend to the Chief of BPLO the
disapproval of the application. Accordingly, the business
continues to become liable for the payment of all taxes, fees and
charges due.
c) In the case of a new owner to whom the business was transferred
by sale or other form of conveyance, said new owner shall be
liable to pay taxes or fees for the transfer of the business to him.
If it is found out that the retirement or termination of the business
is legitimate, and the tax due therefrom be less done 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.
d) The permit issued to a business retiring or terminating its
operation shall be surrendered to the BPLO of this City which
shall forthwith cancel the same and record such cancellation in its
books.
SECTION 12. Computation of Tax on Related or Combined Business.
—
In case a person, natural or judicial, operates or conducts two (2) or
more related businesses mentioned in this Article which are subject to the
same rate of imposition, the tax shall be computed on the basis of the
combined total gross sales or receipts of the said two (2) or more related
businesses.
If, however, the businesses operated by one person are governed by
separate tax schedule or the rates of taxes are different, the taxable gross
sales or receipts of each business shall be reported independently and the
tax thereon shall be computed on the basis of the appropriate schedule.
SECTION 13. Newly-Started Business. —
In case of newly-started business subject to this Article, the tax shall be
fixed by the quarter. The initial tax for the quarter in which the business
starts to operate shall be one-twentieth of one percent (1/20 of 1%) of the
capital investment or Two Hundred Twenty Pesos (PhP220.00) whichever is
higher.
In the succeeding quarter or quarters, in case 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 year or any fraction therefore, as
provided in the pertinent schedule.
SECTION 14. Situs of the Tax. —
The situs of the tax imposed in this Article shall be determined in
accordance with the following:
A. Definition of Terms.
1) Principal Office — the head or main office of the business
appearing in the pertinent documents submitted to the Securities
and Exchange Commission (SEC), or the Department of Trade and
Industry (DTI), or other appropriate agencies, as the case may be.
The city or 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 transfer or relocation of the principal office to
another city or 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 Local Chief Executive of the cities or
municipalities concerned within fifteen (15) days after such
transfer or relocation is affected.
2) Branch or Sales Office — 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 invoices independent of a branch with sales office
shall be considered as a sales office.
3) Warehouse — a building utilized for the storage of products for
sale and from which goods or merchandise is withdrawn for
delivery to customers or dealers, or by person acting in behalf of
the business. A warehouse that does not accept orders and/or
issue sales invoices as aforementioned shall be considered a
branch or sales office.
4) Plantation — a tract of agriculture 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 the purpose of this Article, on land fishing
ground shall be considered as plantation.
5) Experimental Farms — agricultural land utilized by a business or
corporation to conduct studies, test researches or experiments
involving agricultural, agri-business, marine or aquatic, livestock,
poultry, diary and other similar products for the purpose of
improving the quality and quantity of goods or products.
On-site in commercial quantity made in experimental farms shall
be similarly imposed the corresponding tax imposed herein.
B. Sales Allocation.
1) All sales made in this City where there is a branch or sales office
or warehouse shall be recorded in said branch or sales office or
warehouse and the tax shall be payable to this City where the
same is located.
2) In cases where there is no such branch, sales office or
warehouse in this City where the sale is made, the sale shall be
recorded in the principal office along with sales made by said
principal office and the tax shall accrue therein where said
principal office is located.
3) In case there the factory project office, plant or plantation is
pursuit of business is located in this City, seventy percent (70%)
of all sales record in its principal office shall be taxable by this
City while the remaining thirty percent (30%) of all sales recorded
therein shall be taxable by the local government unit where the
principal office is located.
4) In case a plantation or factory is located in a different place but
either one of them is located in this City, the seventy percent
(70%) sales allocation mentioned above shall be divided as
follows:
a) Sixty percent (60%) to the Local Government Unit where
the factory is located; and
b) Forty Percent (40%) to the Local Government Unit where
the plantation is located.
5) In cases where there are two (2) or more factories, project
offices, plants or plantation located in different localities, the
seventy percent (70%) sales allocation aforementioned shall be
pro-rated among the localities where such factories, project
offices, plants and plantations are located in proportion to their
respective volumes of production during the period for which the
tax is due. In case of project offices or service and other
independent contractors, the term Production shall refer to the
cost of projects actually undertaken during the tax period.ASEcHI
6) The sales allocation herein shall be applied irrespective of

whether or not sales are made in the locality where the factory,
project office, plant or plantation is located. In case of sales made
by the factory, project office, plant or plantation, the same shall
be covered by sub-paragraphs (1) or (2) hereof.
7) In case of manufacturers or producers which engage the services
of an independent contractor to produce or manufacturer some of
their products these rules on situs or taxation shall apply except
that the factory or plant and warehouse of the contractor utilized
for the production and storage of the manufacturer's products
shall be considered as the factory or plant and warehouse of
manufacturer.
C. Port of Loading.
If this City is only the port of loading of the businesses mentioned in
this Article, the tax imposed therein shall not be collected by the City
Treasurer, unless the exporter maintains its principal office, branch, sales
office or warehouse, factory, plant or plantation in this City.
D. Sales Made by Route Truck Vans or Vehicles.
1) For routes sales made in this City where a manufacturer,
producer, wholesaler, retailer or dealer has a branch, sales office
or warehouse, the sales shall be recorded in the branch, sales
office or warehouse and the tax due thereon shall be paid to this
City where such branch, sales office or warehouse is located.
2) For route sales made in this City where a manufacturer,
producer, wholesaler, retailer or dealer has no branch, sales
office or warehouse, the sales shall be recorded in the branch,
sales officer or warehouse from where the route trucks withdraw
their products for sale and the tax due thereon shall be paid to
the local government unit where such branch, sales office or
warehouse is located.
SECTION 15. Exemptions. —
Countryside and Barangay Business Enterprises (CBBE) duly registered
under Republic Act 6810; Cooperatives duly registered under Republic Act
6938; and business enterprises certified by the Board of Investments as
pioneer or non-pioneer for a period of six (6) and four (4) years respectively
from the date of registration are exempted from the tax imposition
prescribed in this Article.
ARTICLE B
Community Tax
There is hereby levied or imposed a community tax on persons, natural
or juridical, who are covered by the following criteria:
A. Natural persons (individuals)
1) Every inhabitant of the Philippines, eighteen (18) years of age or
over, who has been regularly employed on a wage or salary basis
for at least thirty (30) consecutive working days in any calendar
year;
2) An individual who is engaged in business or occupation;
3) An individual who owns real property with an aggregate assessed
value of One Thousand Pesos (PhP1,000.00) or more;
4) An individual who is required by law to file an income tax return.
Rate of Community Tax . There shall be collected from the above-
mentioned individuals a community tax in the amount of Five Pesos
(PhP5.00) plus an additional tax of One Peso (PhP1.00) for every One
Thousand Pesos (PhP1,000.00) of income regardless of whether from
business, exercise of profession or from property but which in no case shall
exceed Five Thousand Pesos (PhP5,000.00)
In case of husband and wife, each of them shall be liable to pay the
basic Five Pesos (PhP5.00) but the additional tax imposable on the husband
and wife shall be One Peso (PhP1.00) for every One Thousand Pesos
(PhP1,000.00) of income from the total property owned by them or the total
gross receipts or earnings derived by them.
B. Juridical Persons
Every corporation, no matter how created or organized, whether
domestic or resident foreign, engaged in or doing business in the Philippines
shall pay the community tax of Five Hundred Pesos (PhP500.00) and
additional tax which, in no case, shall exceed Ten Thousand Pesos
(PhP10,000.00) in accordance with the following schedule:
1) For every Five Thousand Pesos (PhP5,000.00) worth of real
property in the Philippines owned by the juridical entity during
the preceding year, based on the assessed value used for the
payment of the real property tax under existing laws — Two
Pesos (PhP2.00); and
2) For every Five Thousand Pesos (PhP5,000.00) of gross receipts or
earning derived from the business in the Philippines during the
preceding year — Two Pesos (PhP2.00).
The following are exempted from the payment of community tax:
1) Diplomat and consular Representatives; and,
2) Transient visitors when their stay in the Philippines does not
exceed three (3) months.
SECTION 18. Place of Payment. —
The community tax imposed herein shall be in this City if the residence
of the individual or the principal office of the juridical entity is located here.
Likewise, if the branch, sales office or warehouse whose sales are made and
recorded is located in this City, the corresponding community tax shall be
paid here.
Any person, natural or juridical, who is supposed to pay his community
tax in this City but pays his community tax elsewhere, shall remain liable to
pay such tax in this City.
It shall be unlawful for the City Treasurer to collect community tax
outside the territorial jurisdiction of this City.
SECTION 19. Time of Payment. —
a) The community tax imposed herein shall accrue on the first (1st)
day of January of each year and shall be paid no later than the last day of
February of each year.
b) If a person reaches the age of eighteen (18) years or otherwise
loses the benefit of exemptions on or before the last day of June, he shall be
liable for the payment of community tax on the day he reaches such age of
eighteen (18) years and loses the benefit of exemption on or before the last
day of March. He shall have twenty (20) days within which to pay the
community tax without being delinquent.
c) Persons who come to reside in the Philippines or reach the age of
eighteen (18) years on or after the first (1st) day of July of any year, or who
ceased to belong to an exempt class on or after the same date, shall not be
subject to Community Tax for the year.
d) Corporations established and organized on or before the last day
of June shall be liable for the payment of community tax for that year.
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
being delinquent. Corporations established and organized on or after the
first day of July shall not be subject to community tax for the year.
SECTION 20. Penalties for Late Payment. —
If the community 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 it is paid.
SECTION 21. Community Tax Certificate. —
A community tax certificate shall be issued to every person or
corporation upon payment of community tax. A community tax may also be
issued to any person or corporation not subject to the community tax upon
payment of One Peso (PhP1.00).
SECTION 22. Presentation of Community Tax Certificate. —
When an individual subject to community tax acknowledges any
document before a notary public, take the oath of office upon election or
appointment to any position in the government services, receives any
license, certificate, or permit from any public authority; pays any tax or fee;
receives any money from any public fund; transacts their 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 received to
require such individual to exhibit the community tax certificate.
The presentation of community tax shall not be required in connection
with the registration of a voter.
When through its authorized officers, any corporation subject to
community tax receives any license, certificate or permit from any public
authority, pays any tax or fee, received money from public funds, or
transacts other official business, it shall be the duty of the public official with
whom such transaction is made or business done, to require such
corporation to exhibit the community tax certificate.
The community tax certificate required in the two (2) preceding
paragraphs shall be the one issued for the current year, except for the
period from January until the fifteenth (15th) of April each year, in which
case, the certificate issued for the preceding year shall suffice.
SECTION 23. Authority of the City Treasurer to Deputize the
Barangay Treasurer to Collect Taxes, Fees or Charges. —
The City Treasurer is hereby authorized to deputize the Barangay
Treasurers in this City to collect taxes, fees or charges including the
community tax as per Articles 250 and 258 of the Implementing Rules and
Regulations of the Local Government Code of 1991 subject to the following
rules and regulations;ITAaHc
a) The Barangay Treasurer to be deputized shall be properly

bonded.
b) In case of collecting the community tax, such deputation shall be
limited to the collection of community tax payable by individual
taxpayers, thus, excluding those from juridical persons.
c) The Barangay Treasurer to be deputized shall not delegate the
collection of taxes, fees or charges to any private person.
SECTION 24. Allocation of Proceeds of Community Tax. —
The proceeds of the community tax actually and directly collected by
the City Treasurer shall accrue entirely to the General Fund of this City.
However, the proceeds of the community tax collected by the deputized
barangay treasurers shall be apportioned as follows:
a) Fifty percent (50%) shall accrue to the General Fund of this City
and
b) Fifty percent (50%) shall accrue to the barangay where the tax is
collected.
ARTICLE C
Tax on Business of Printing and Publication
There is hereby levied on persons, natural or juridical, engaged in the
business of printing and/or publication of books, magazines, cards, posters,
leaflets, handbills, certificates, receipts, pamphlets, and other printed
materials of similar nature, a tax on business of printing and publication at
the following rate:
a) Fifty percent (50%) of one percent (1%) of the gross annual
receipts for the preceding calendar year.
b) One-Twentieth (1/20) of one percent (1%) of the capital
investment, in the case of a newly-started business. In the
succeeding calendar year, regardless of when the business
started to operate, the tax shall be based on the gross receipts
for the preceding calendar year, or any fraction thereof, as herein
provided.
SECTION 26. Exemption. —
The receipts from the printing and/or publishing of books or other
reading materials prescribed by the Department of Education as school texts
or references shall be exempted from the tax herein imposed.
The tax imposed in this Article shall be paid to the City Treasurer
within the first twenty (20) days of January or of each subsequent quarter, as
the case may be. The Sangguniang Panlungsod may, for a justifiable reason
or cause, extend the time of payment of such taxes, fees or charges without
surcharges or penalties, but only for a period of six (6) months.
Taxes. —
ARTICLE D
Franchise Tax
There is hereby levied a tax at the rate of fifty percent (50%) of one
percent (1%) on business enjoying a franchise based on the gross annual
receipts which shall include both cash sales and sales on account realized
during the preceding calendar year within the territorial jurisdiction of the
City.
In the case of a newly-started business, the tax shall be One-Twentieth
(1/20) of one percent (1%) of the capital investment. In the succeeding
calendar year, regardless of when the business started to operate, the tax
shall be based on the gross receipts for the preceding calendar year, or any
fraction thereof as herein provide.
The capital investment to be used as basis of the tax of a newly-started
business as herein provided shall be determined in the following manner:
a) If the principal office of the business is located in the City, the
paid-up capital stated in the articles of incorporation in case of
corporations, or in any similar document in case of other types of
business organization, shall be considered as the capital
investment.
b) Where there is a branch or sales office which commences
business operations during the same year as the principal office
but which is located in another province or city, the paid-up
capital referred in (a) shall be reduced by the amount of the
capital investment made for the said branch or sales office which
shall be taxable instead by the province or city where it is
located.
c) Where the newly started business located in the City is a branch
or sales office commencing business operations at a year later
than that of the principal office, capital investment shall mean
the total funds invested in the branch or sales office.
SECTION 30. Exclusion. —
The term business enjoying franchise shall not include holders of
certificates of public convenience for the operation of public utility vehicles
for reason that such certificates are not considered as franchise.
The tax shall be paid within the first twenty (20) days of January or of
each subsequent quarter, as the case may be.
Taxes. —
ARTICLE E
Professional Tax
There is hereby levied an annual professional tax on each person
engaged in the exercise or practice of his profession requiring government
examination at the rate of Three Hundred Pesos (PhP300.00) for each
profession.
SECTION 34. Coverage. —
Professionals who passed the bar examinations, or any board, or other
examinations conducted by the Professional Regulation Commission (PRC)
and other government agencies shall be subject to the professional tax.
Professionals exclusively employed in the government shall be
exempted from the payment of this tax.
SECTION 36. Payment of the Tax. —
The professional tax shall be paid before any profession herein
specified can be lawfully pursued. A line of profession does not become
exempt even if conducted with some other profession for which the tax has
been paid (Section 139 (d) of the LGC).
The professional tax shall be payable annually on or before the thirty-
first (31st) day of January. Any person first beginning to practice a profession
after the month of January must, however, pay the full tax before engaging
therein.
SECTION 38. Place of Payment. —
Every person legally authorized to practice his profession shall pay the
professional tax to the City Treasurer, where he practices profession or
where he maintains his principal office in case he practices his profession in
several places.
SECTION 39. Administrative Provisions. —
a) Every person who has paid the corresponding professional tax
shall be entitled to practice his profession in any part of the Philippines
without being subjected to any other national or local tax, license, or fee for
the practice of such profession. CHTAIc
b) Any individual, association, organization, partnership or

corporation employing a person subject to professional tax shall:
1) Require payment by that person of the tax on his profession
before employment and annually thereafter, and
2) Submit a list of professionals under his/their employ to the City
Treasurer including the following information on or before the last
day of March every year:
i. Name of professional;
ii. Profession;
iii. Amount of tax paid;
iv. Date and number of official receipt; and
v. Year covered and place of payment.
Failure to submit the certified list herein required shall subject the
person thereof to a penalty of Two Hundred Pesos (PhP200.00) per month of
delay or fraction thereof.
c) Any person subject to the professional tax shall write in deeds,
receipts, prescriptions, reports, books of account, plans and designs, surveys
and maps, as the case may be, the number of the official receipt issued to
him.
d) For the purpose of collecting the tax, the City Treasurer, with the
assistance of Barangay Treasurers shall require from such professionals their
current annual registration cards issued by competent authority before
accepting payment of their professional tax for the current year. The PRC
shall likewise require the professionals' presentation of proof of payment
before registration of professional or renewal of their licenses.
ARTICLE F
Amusement Tax
There is hereby levied a tax to be collected from the proprietors,
lessees, or operators of theaters, cinemas, concert halls, circuses, boxing
stadia, cockpits, beach resorts, and other amusements places at the rate of
ten percent (10%) of the gross receipts from admission fees.
SECTION 41. Manner of Computing the Tax. —
In the case of theaters or cinemas, the tax shall first be deducted and
withheld by their proprietors, lessees, or operators and paid to the City
Treasurer before the gross receipts are divided between said proprietors,
lessees, or operators and the distributors of the cinematographic films.
The holding of operas, concerts, dramas, recitals, painting and art
exhibitions, flower shows, musical programs, literary and oratorical
presentations, pop, rock, opera or similar concerts shall be exempted from
the payment of the tax herein imposed, subject, however, to the guidelines
issued by the Department of Finance.
SECTION 43. Time and Manner of Payment. —
The tax imposed herein on the gross receipts realized during the
month shall be paid to the City Treasurer within ten (10) days of the
succeeding month.
Monthly amusement tax returns indicating the gross receipts for the
month duly certified by the proprietor, owner, operator, or lessee under oath
shall be submitted to the City Treasurer within ten (10) calendar days of the
succeeding month before payment of the amusement tax. The City
Treasurer shall compare the return with the corresponding record of
inspectors assigned during the month and verify the correctness of the
return before acknowledging the tax payment.
SECTION 44. Surcharge for Failure to File or Fraudulent Filing of the
Monthly Amusement Tax Return. —
Any owner or operator of an amusement place who fails to file the
Monthly Amusement Tax Return or who files a fraudulent return shall be
subject to a surcharge of fifty percent (50%) of the tax due in addition to the
interest and penalties prescribed in this Article.
a) All admission tickets of amusement places subject to the tax
imposed in this Article shall be registered with the City Treasurer without
charge who shall mark said tickets properly by the word REGISTERED and
keep a record thereof. The City Treasurer shall likewise issue a certification
to the owner, proprietor, operator or lessee to the effect that such quantity,
denomination, and serial numbers of admission tickets were duly registered
with his Office. A color scheme and numbering system shall be prescribed by
the City Treasurer for control purposes.
b) Owners, proprietors, operators or lessees of amusement places
are hereby required to provide their establishments' two (2) boxes; one (1)
box marked with letter "O" for operator and other marked with letter "G" for
government in the place where tickets are presented by customers. Duly
registered admission tickets shall be cut in halves upon presentation of the
same by customers. One-half (1/2) of the tickets shall be deposited in the
other box marked with letter "G".
c) The boxes used for admission tickets shall be provided with two
(2) lock devices; one (1) lock device shall be provided with padlock by the
management while the other lock device shall be provided by the City
Government. Both boxes shall be opened daily in the presence of
representatives from the management and the City Government who shall
certify the number of admission tickets by denomination in the daily count
sheet. The daily count sheets of admission tickets shall be attached to the
Monthly Amusement Tax Return to be submitted to the City Treasurer.
d) Owners or operators of every amusement place shall post in a
conspicuous place in front of the ticket booth a notice printed in big bold
letters or numbers, showing the amount of admission price. When there is a
change in the admission price, the owner or operator of the said amusement
place shall, within ten (10) days from the effectivity of such change, inform
in writing the City Treasurer the details of the changes in admission price.
Taxes. —
ARTICLE G
Tax on the Transfer of Business or Trade Activity
There is hereby levied a tax on the transfer of business or trade
activity by sale, donation, barter or any other form or mode of conveyance
at the rate of one percent (1%) of the total consideration or, in the absence
of specific consideration, the gross sale or receipts of the preceding calendar
year on file at the Office of the City Treasurer, or the minimum amount of
Five Hundred Pesos (PhP500.00) whichever is higher.
SECTION 48. Rules and Regulations. —
a) The new owner to whom the business was transferred shall be
liable to pay the unpaid taxes, fees or charges due of the former owner, if
there is any.
b) The permit issued to the former owner shall be surrendered to
the City Treasurer, thru the Office of the City Mayor, who shall cancel the
same in his records.
c) Any person, natural or juridical, who was granted a permit to
operate or conduct a business or trade in this City who transferred his
business to another city or municipality shall inform in writing the Chief of
Business Permits and Licensing Office, Office of the City Mayor within ten
(10) days of such transfer and submit a sworn statement of the gross sales
or receipts of his business for the current year.
d) The City Mayor or his authorized department head shall issue
other necessary rules and regulations for the effective implementation of
this Article.
The tax imposed in this Article shall be paid to the City Treasurer by
the buyer, donee or heir before the business of trade undertaking is
operated, conducted or pursued.
SECTION 50. 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 and such surcharge shall be paid at the time and in the same
manner as the original tax due.
CHAPTER III
Real Property Taxation
ARTICLE A
General Provisions
This shall govern the administration, appraisal, assessment, levy, and
collection of the real property tax in the City of Dasmariñas. (Section 197 of
the LGC) EATCcI
SECTION 52. Fundamental Principles. —

The appraisal, assessment, levy, and collection of real property tax
shall be guided by the following fundamental principles. (Section 198 of the
LGC)
a) Real property shall be appraised at its current and fair market
value;
b) Real property shall be classified for assessment purposes on the
basis of its actual use;
c) Real property shall be assessed on the basis of a uniform
classification within the City;
d) The appraisal, assessment, levy and collection of real property
tax shall not be left on any private person; and
e) The appraisal and assessment of real property shall be equitable.
When used in this Article:
a) Acquisition Cost for Newly-Acquired Machinery not yet
depreciated and Appraised within the Year of its Purchase —
refers to the actual cost of transportation, handling, and
installation at the present site.
b) Actual Use — refers to the purpose for which the property is
principally or predominantly utilized by the person in possession
thereof.
c) Ad Valorem Tax — is a levy on real property determined on the
basis of a fixed proportion of the appraise value of the property.
d) Agricultural Land — is land devoted principally to the planting of
trees, raising of crops, livestock and poultry, dairying, salt-
making, inland fishing and similar aquaculture activities, and
other agricultural activities, and is not classified as mineral,
timber, residential, commercial or industrial land.
e) Appraisal — is the act of process of determining the value of a
property as of a specific date for a specific purpose.
f) Assessment — is the act or process of determining the value of
property, or proportion thereof subject to tax, including the
discovery, listing, classification, and appraisal of properties.
g) Assessment Level — is the percentage applied to the fair market
value to determine the taxable value of the property.
h) Assessed Value — is the appraised value of the real property
multiplied by the assessment level. It is synonymous to taxable
value.
i) Commercial Land — is land devoted principally for the object of
profit and not classified as agricultural, industrial, mineral, timber
or residential land.
j) Depreciated Value — is the value remaining after deducting
depreciation from the acquisition cost.
k) Economic Life — is the estimated period over which it is
anticipated that a machinery or equipment may be profitably
utilized.
l) Fair Market Value — is the price at which a property may be sold
by a seller who is not compelled to sell and bought by a buyer
who is not compelled to buy.
m) Improvement — is a valuable addition made to a property or an
amelioration in its condition, amounting to more than a mere
repair or replacement of parts involving capital expenditures and
labor, which is intended to enhance its value, beauty or utility or
to adapt it for new or further purposes.
n) Industrial Land — is land devoted principally to industrial activity
as capital investment and is not classified as agriculturally
commercial, timber, mineral or residential land.
o) Machinery — it includes the physical facilities for production, the
installations and appurtenant service facilities, those which are
mobile, self-powered or self-propelled, and those not
permanently attached to the real property which are actually,
directly, and exclusively used to meet the needs of the particular
industry, business or activity and which by their very nature and
purpose are designed for, or necessary to its manufacturing,
mining, logging, commercial, industrial or agricultural purposes.
Machinery which are of general purpose use including but not
limited to office equipment, typewriters, telephone equipment,
breakable or easily damaged containers (glass or cartons), micro-
computers, facsimile machines, telex machine, cash dispensers,
furniture and fixtures, freezers, refrigerators, display cases or
racks, fruit juice or beverage automatic dispensing machines
which are not directly and exclusively used to meet the needs of
a particular industry, business or activity shall not be considered
within the definition of machinery under this Section. Residential
machinery shall include machines, equipment, appliances or
apparatus permanently attached to residential land and
improvements or those immovable by destination.
p) Mineral Lands — are land in which minerals, metallic or non-
metallic, exist in sufficient quantity or grade to justify the
necessary expenditures to extract and utilize such materials.
q) Re-assessment — is the assigning of new assessed values to
property, particularly real estate as the result of a general,
partial, or individual reappraisal of the property.
r) Remaining Economic Life — is the period of time expressed in
years from the date of appraisal to the date when the machinery
becomes valueless.
s) Remaining Value — is the value corresponding to the remaining
useful life of the machinery.
t) Replacement or Reproduction Cost — is the cost that would be
incurred, on the basis of current prices, in acquiring an equally
desirable substitute property, or the cost of reproducing a new
replica of the property on the basis of current prices with the
same or closely similar material.
u) Residential Land — is land principally devoted to habitation and
is not classified as commercial, industrial, timber or agricultural
land.
ARTICLE B
Imposition of Real Property Tax
SECTION 54. Rates of Levy. —
There is hereby levied an annual ad valorem tax at the rate of one
percent (1%) on the assessed value of real property such as land, buildings,
machinery, and other improvements affixed or attached to real property
located in the City of Dasmariñas. (Section 233 (a) of the LGC)
SECTION 55. Exemptions from the Real Property Tax. —
The following are exempted from payment of the real property tax:
(Section 234 of the LGC)
a) Real property owned by the Republic of the Philippines or any of
its political subdivisions except when the beneficial use thereof
has been granted, for consideration or otherwise, to a taxable
person;
b) Charitable institutions, churches, parsonages or convents
appurtenant thereto, mosques, non-profit or religious cemeteries
and all lands, buildings, and improvements actually, directly, and
exclusively used for religious, charitable or educational purposes;
c) All machineries and equipment that are actually, directly, and
exclusively used by local water districts and government-owned
or -controlled corporations engaged on the supply and
distribution of water and/or generation and transmission of
electric power;
d) All real property owned by duly registered cooperatives as
provided for under Republic Act No. 6938, otherwise known as
the Cooperative Code of the Philippines; and
e) Machinery and equipment exclusively used for pollution control
and environmental protection.
All the properties mentioned in this Section shall be valued for the
purpose of assessment and record shall be kept thereof as in other cases.
SECTION 56. Withdrawal of Tax Exemption. —
Pursuant to Section 234 of the Local Government Code, any exemption
from payment of real property tax previously granted to, or presently
enjoyed by, all persons, whether natural or juridical, including all
government-owned or -controlled corporations are hereby withdrawn
effective January 1, 1992, except as provided therein.
ARTICLE C
Special Levies on Real Property
SECTION 57. Imposition of Additional Levy on Real Property Tax for
the Special Education Fund (SEF). —
There is hereby levied an annual tax of one percent (1%) on the
assessed value of real property which shall be in addition to the basic real
property tax. The proceeds thereof shall exclusively accrue to the Special
Education Fund (SEF). (Section 235 of the LGC)
SECTION 58. Imposition of Additional Ad Valorem Tax on Idle Lands.
—
There is hereby levied an annual tax on idle lands at the rate of three
percent (3%) on the assessed value of the property which shall be in
addition to the basic real property tax. (Section 236 of the LGC)
SECTION 59. Idle Lands, Coverage. —
For purposes of real property taxation, idle lands shall include the
following: (Section 237 of the LGC) DHITCc
a) Agricultural lands, more than one (1) hectare in area, suitable for
cultivation, dairying, inland fishery, and other agricultural uses,
one-half (1/2) of which remain uncultivated or unimproved by the
owner of the property or person having legal interest therein.
Agricultural lands planted to permanent or perennial crops with at
least fifty (50) trees to a hectare shall not be considered idle
lands. Lands actually used for grazing purposes shall likewise not
be considered idle lands.
b) Lands, other than agricultural, located in the City, more than one
thousand (1,000) square meters in area one-half (1/2) of which
remain unutilized or unimproved by the owner of the property or
person having legal interest therein.
Regardless of land area, this Section shall likewise apply to residential
lots in subdivisions duly approved by proper authorities, the ownership of
which has been transferred to individual owners, who shall be liable for the
additional tax: PROVIDED, HOWEVER, That individual lots of such
subdivisions, the ownership of which has not been transferred to the buyer
shall be considered as part of the subdivision, and shall be subject to the
additional tax payable by the subdivision owner or operator.
SECTION 60. Idle Lands Exemption from Tax. —
The idle land tax shall not apply to idle lands wherein the owner of the
property or person having legal interest therein is physically or legally
prevented from improving, utilizing or cultivating the same by reason of
force majeure, civil disturbance, natural calamity or any justifiable cause or
circumstance. (Section 238 of the LGC)
Any person having legal interest on the land desiring to avail of the
exemption under this Section shall file the corresponding application with the
City Assessor. The application shall state the ground(s) under which the
exemption is being claimed.
SECTION 61. Listing of Idle Lands by the City Assessor. —
The City Assessor shall, within thirty (30) days from the effectivity of
this Tax Ordinance, make and keep an updated record of all idle lands
located within the City. For purposes of collection, the City Assessor shall
furnish a copy thereof to the City Treasurer who shall notify, on the basis of
such record, the owner of the property or person having legal interest
therein of the imposition of the additional tax. (Section 239 of the LGC)
SECTION 62. Accrual of Idle Land Tax. —
The Idle Land Tax shall accrue on the first (1st) day of the quarter
following the effectivity of this Tax Ordinance. (Section 245 of the LGC)
ARTICLE D
Appraisal and Assessment of Real Property
SECTION 63. Appraisal of Real Property. —
All real property, whether taxable or exempt, shall be appraised at the
current and fair market value prevailing in the City in accordance with the
rules and regulations promulgated by the Department of Finance for the
classification, appraisal, and assessment of real property pursuant to the
provisions of the Local Government Code.
SECTION 64. Declaration of Real Property by the Owner or
Administrator. —
It shall be the duty of all persons, natural or juridical, or their duly
authorized representative, owning or administering real property, including
the improvements, within the City of Dasmariñas to prepare, or cause to be
prepared, and file with the City Assessor, a sworn statement declaring the
true value of their property, whether previously declared or undeclared,
taxable or exempt, which shall be the current and fair market value of the
property, as determined by the declarant. Such declaration shall contain a
description of the property sufficient in detail to enable the City Assessor or
his deputy to identify the same for assessment purposes. The sworn
declaration of real property herein referred to shall be filed with the City
Assessor once every three (3) years during the period from January first (1st)
to June thirtieth (30th) commencing with the year 2003.
For this purpose, the City Assessor shall use the standard form known
as Sworn Declaration of Property Values prescribed by the Department of
Finance. The procedures in filing and safekeeping thereof shall be in
accordance with the guidelines issued by the said Department. Property
owners or administrators who fail to comply with this provision shall be
subject to a fine of Two Thousand Pesos (PhP2,000.00), or an imprisonment
of not more than one (1) month in case of willful neglect, or both, at the
discretion of the court.
SECTION 65. Duty of Persons Acquiring Real Property or Making
Improvements Thereon. —
a) It shall be the duty of any person, or his authorized
representative, acquiring at any time real property situated in the City or
making any improvement on real property, to prepare, or cause to be
prepared, and file with the City Assessor, a sworn statement declaring the
true value of subject property, within sixty (60) days after the acquisition of
such property or upon completion or occupancy of the improvement,
whichever comes earlier.
b) In the case of houses, buildings, or other improvements acquired
or newly-constructed which will require building permits, property owners or
their authorized representatives shall likewise file a sworn declaration of the
true value of the subject house, building or other improvement within sixty
(60) days after:
(1) the date of a duly notarized final deed of sale, contract or other
deed of conveyance covering the subject property executed
between contracting parties;
(2) the date of completion or occupancy of the newly constructed
building, house or improvement whichever comes earlier; and
(3) the date of completion or occupancy of any expansion,
renovation or additional structures or improvements made upon
any existing building house, or other real property, whichever
comes earlier.
c) In the case of machinery, the sixty-day (60-day) period for filing
the required sworn declaration of property values shall commence on the
date of installation thereof as determined by the City Assessor. For this
purpose, the City Assessor may secure certification of the building official or
engineer or other appropriate official stationed in the City Government.
SECTION 66. Declaration of Real Property by the City Assessor. —
a) When any person, natural or juridical, by whom real property is
required to be declared under Section 64 of this Tax Ordinance refuses or
fails for any reason to make such declaration within the time prescribed, the
City Assessor shall himself declare the property in the name of the defaulting
owner, and shall assess the property for taxation in accordance with the
provisions of this Chapter.
b) In the case of real property discovered whose owner or owners
are unknown, the City Assessor shall likewise declare the same in the name
of the Unknown Owner until such time that a person, natural or juridical,
comes forth and files the sworn declaration of property valued required
under either Sections 64 and 65 of this Tax Ordinance, as the case may be.
c) No oath shall be required of a declaration thus made by the City
Assessor.
SECTION 67. Listing of Real Properties in the Assessment Roll. —
a) The City Assessor shall, within six (6) months from effectivity of
this Tax Ordinance, prepare and maintain an assessment roll wherein all real
property shall be listed, valued, and assessed in the name of the owner or
administrator, or anyone having legal interest in the property.
b) The undivided real property of a deceased person may be listed,
valued and assessed in the name of the estate or of the heirs and devisees
without designating them individually; and undivided real property other
than that owned by a deceased may be listed, valued and assessed in the
name of one or more co-owners; PROVIDED, HOWEVER, that such heir,
devisee or co-owner shall be liable severally and proportionately for all
obligations imposed by this Chapter and the payment of the real property
tax with respect to the undivided property.
c) The real property of a corporation, partnership or association
shall be listed, valued, and assessed in the same manner as that of an
individual.
d) Real property owned by the Republic of the Philippines, its
instrumentalities and political subdivisions, the beneficial use of which has
been granted, for consideration or otherwise, to a taxable person, shall be
listed, valued, and assessed in the name of the possessor, grantee or of the
public entity if such property has been acquired or held for resale or lease.
SECTION 68. Proof of Exemption of Real Properties from Taxation. —
Every person by or for whom real property is declared, who shall claim
tax exemption for such property under this Chapter shall file with the City
Assessor within thirty (30) days from the date of the declaration of real
property, sufficient documentary evidence in support of such claim including
corporate charters, title of ownership, articles of incorporation, by-laws,
contracts, affidavits, certifications and mortgage deeds, and similar
documents. cEaSHC
If the required evidence is not submitted within the period herein

prescribed, the property shall be listed as taxable in the assessment roll.
However, if the property shall be proven to be tax exempt, the same shall be
dropped from the assessment roll.
SECTION 69. Real Property Identification System. —
All declarations of real property made under the provisions of this
Chapter shall be kept and filed under a uniform classification system to be
established by the City Assessor, within six (6) months from effectivity of this
Tax Ordinance, pursuant to the guidelines issued by the Department of
Finance for the purpose.
SECTION 70. Notification of Transfer of Real Property Ownership. —
a) Any person who shall transfer real property ownership to another
shall notify the City Assessor within sixty (60) days from the date of such
transfer. The notification shall include the mode of transfer, the description
of the property alienated, the name and address of the transferee.
b) In addition to the notice of transfer, the previous property owner
shall likewise surrender to the City Assessor the tax declaration covering the
subject property in order that the same may be cancelled from the
assessment records. If, however, said previous owner still owns property
other than the property alienated, he shall, within the prescribed (60) period,
file with the City Assessor, an amended sworn declaration of the true value
of the property or properties he retains in accordance with the provisions of
Sections 64 and 65 of this Tax Ordinance.
SECTION 71. Duty of Register of Deeds to Apprise City Assessor of
Real Property Listed in Registry. —
a) To ascertain whether or not any real property entered in the
Registry of Property has escaped discovery and listing for the purpose of
taxation, the Registrar of Deeds shall prepare and submit to the City
Assessor an annual abstract of his registry, which shall include brief but
sufficient description of real properties entered therein, their present
owners, and the dates of their most recent transfer or alienation
accompanied by copies of corresponding deeds of sale, donation, or partition
or other forms of alienation.
b) It shall be the duty of the Registrar of Deeds to require every
person who shall present for registration a document of transfer, alienation
or encumbrance of real property to accompany the same with a certificate to
the effect that the real property subject of the transfer, alienation or
encumbrance, as the case may be, has been fully paid of all real property
taxes due thereon. Failure to provide such certificate shall be a valid cause
for the Registrar of Deeds to refuse the registration of the document.
c) The Registrar of Deeds and Notaries Public shall furnish the City
Assessor with copies of all contracts, selling, transferring or otherwise
conveying, leasing or mortgaging real property registered by or
acknowledged before them, within thirty (30) days from the date of
registration or acknowledgment.
SECTION 72. Duty of Official Issuing Building Permit or Certificate of
Registration of Machinery to Transmit Copy to the City Assessor. —
a) Any public official or employee who may now or hereafter be
required by law or regulations to issue to any person a permit for the
construction, addition, repair or renovation of a building, or permanent
improvement on land, or a certificate of registration for any machinery,
including machines, mechanical contrivances, and apparatus attached or
affixed on land or to another real property, shall transmit a copy of such
permit or certificate within thirty (30) days of its issuance to the City
Assessor.
b) Any official referred to in paragraph (a) hereof shall likewise
furnish the City Assessor with copies of the building floor plans and/or
certificates of registration or installation of other machineries which may not
be permanently or temporarily attached to land or another real property but
falling under the definition of the term machinery and the rules and
guidelines issued by the Department of Finance.
SECTION 73. Duty of Geodetic Engineers to Furnish Copy of Plans to
the City Assessor. —
It shall be the duty of all geodetic engineers, public or private, to
furnish free of charge to the City Assessor with a white or blue print copy of
each of all approved original or subdivision plans or maps of surveys
executed by them within thirty (30) days from receipt of such plans from the
Lands Management Bureau, the Land Registration Authority, or the Housing
and Land Use Regulatory Board, as the case may be.
SECTION 74. Preparation of Schedule of Fair Market Values. —
a) Before any general revision of property assessment is made
pursuant to the provisions of this Chapter there shall be prepared a schedule
of fair market values by the City Assessor for the different classes of real
property situated in the City. He shall review and submit the schedule of fair
market values to the Sangguniang Panlungsod for enactment of a separate
ordinance. The City Ordinance adopting the schedule of fair market values
shall be published in a newspaper of general circulation in the City or in the
absence thereof, shall be posted in the City Hall and in two other
conspicuous public places in the City.
b) In the preparation of schedules of fair market values, the City
Assessor shall be guided by the rules and regulations issued by the
Department of Finance.
SECTION 75. Authority of the City Assessor to Take Evidence. —
For the purpose of obtaining information on which to base the market
value of any real property, the City Assessor or his deputy may summon the
owners of the properties to be affected or persons having legal interest
therein and witnesses, administer oaths, and take deposition concerning the
property, its ownership, amount nature, and value.
SECTION 76. Amendment of Schedule of Fair Market Values. —
The City Assessor may recommend to the Sangguniang Panlungsod
amendments to correct errors in valuation in the schedule of fair market
values. The Sangguniang Panlungsod shall, by ordinance, act upon the
recommendation within ninety (90) days from receipt thereof.
SECTION 77. Classes of Real Property for Assessment Purposes. —
For purposes of assessment, real property shall be classified as
residential, agricultural, commercial, industrial, mineral, timber land or
special by the City Assessor.
SECTION 78. Special Classes of Real Property. —
All lands, buildings, and other improvements thereon actually, directly,
and exclusively used for hospitals, cultural, or scientific purposes, and those
owned and used by local water districts, and government-owned or -
controlled corporations rendering essential public services in the supply and
distribution of water and/or generation and transmission of electric power
shall be classified as special.
SECTION 79. Actual Use of Real Property as Basis for Assessment.
—
Real property shall be classified, valued, and assessed on the basis of
its actual use regardless of where it is located, whoever owns it, and
whoever uses it.
SECTION 80. General Revision of Assessments and Property
Classification. —
a) The City Assessor shall undertake a general revision of real
property assessments once every three (3) years. For this purpose, the City
Assessor shall prepare the schedule of fair market values for the different
kinds and classes of real property located within the territorial jurisdiction of
the City in accordance with the rules and regulations issued by the
Department of Finance.
b) The general provision of assessments and property classification
shall commence upon the enactment of an ordinance by the Sangguniang
Panlungsod adopting the schedule of fair market values. Thereafter, the City
Assessor shall undertake the general revision of real property assessment
and property classification once every three (3) years.
SECTION 81. General Revision of Assessment Expenses Incident
Thereto. —
The Sangguniang Panlungsod shall provide the necessary
appropriations to defray the expenses incident to the general revision of real
property assessment.
SECTION 82. Valuation of Real Property. —
In case where (a) real property is declared and listed for taxation
purposes for the first time; (b) there is an ongoing general revision of
property classification and assessment; or (c) a request is made by the
person in whose name the property is declared, the City Assessor or his duly
authorized deputy shall, in accordance with the provisions of Subsection 5.1,
make a classification, appraisal, and assessment of the real property listed
and described in the declaration irrespective of any previous assessment or
taxpayer's valuation thereon; Provided, however, That the assessment of
real property shall not be increased more often than once every three (3)
years except in case of new improvements substantially increasing the value
of said property or of any change in its actual use.
SECTION 83. Date of Effectivity of Assessment or Reassessment. —
All assessments or reassessments made after the first (1st) day of
January of any year shall take effect on the first (1st) day of January of the
succeeding year: PROVIDED, HOWEVER, That the reassessment of real
property due to its partial or total destruction, or to a major change in its
actual use, or to any great and sudden inflation or deflation of real property
values, or to the gross illegality of the assessment when made or to any
other abnormal cause, shall be made within ninety (90) days from the date
any such cause or causes occurred, and shall take effect at the beginning of
the next quarter following the reassessment.
SECTION 84. Assessment of Property Subject to Back Taxes. —
Real property declared for the first time shall be assessed for taxes for
the period during which it would have been liable but in no case for more
than ten (10) years prior to the date of initial assessment: Provided,
however, That such taxes shall be computed on the basis of the applicable
schedule of values, assessment levels or tax rates in force during the
corresponding period.
If such taxes are paid on or before the end of the quarter following the
date the notice of assessment was received by the owner or his
representative, no interest for delinquency shall be imposed thereon;
otherwise, such taxes shall be subject to an interest at the rate of two
percent (2%) per month or a fraction thereof from the date of the receipt of
the assessment until such taxes are fully paid.
SECTION 85. Notification of New and Revised Assessment. —
When real property is assessed for the first time or when an existing
assessment is increased or decreased, the City Assessor shall, within thirty
(30) days, give written notice of such new or revised assessment to the
person in whose name the property is declared. The notice may be delivered
personally or by registered mail or through the assistance of the Punong
Barangay to the last known address of the person to be served.
SECTION 86. Appraisal and Assessment of Machinery. —
a) The fair market value of brand new machinery shall be the
acquisition cost. In all other cases, the fair market value shall be determined
by dividing the remaining economic life of the machinery by its estimated
economic life and multiplied by the replacement or reproduction cost.
b) If the machinery is imported, the acquisition cost includes
freight, insurance, bank and other charges, brokerage, arrastre and
handling, duties and taxes, plus cost of inland transportation, handling, and
installation charges at the present site. The cost in foreign currency of
imported machinery shall be converted to peso cost on the basis of foreign
currency exchange rates as fixed by the Central Bank.
SECTION 87. Depreciation Allowance for Machinery. —
For purposes of assessment, a depreciation allowance shall be made
for machinery at a rate of five percent (5%) of its original cost or its
replacement or reproduction cost, as the case may be, for each year of use:
Provided, however, That the remaining value for all kinds of machinery shall
be fixed at twenty percent (20%) of such original, replacement or
reproduction cost for so long as the machinery is useful and in operation.
ARTICLE E
Assessment Appeals
SECTION 88. Organization, Powers, Duties, and Functions of the City
Board of Assessment Appeals. —
a) The City Board of Assessment Appeals shall be composed of the
Registrar of Deeds, as Chairman, the City Prosecutor and the City Engineer
as members, who shall serve as such in an ex-officio capacity without
additional compensation.
b) The chairman of the Board shall have the power to designate any
employee of the City Government to serve as secretary to the Board also
without additional compensation.
c) The chairman and members of the City Board of Assessment
Appeals shall assume their respective positions without need of further
appointment or special designation immediately upon effectivity of this Tax
Ordinance. They shall take an oath or affirmation of office in the prescribed
form.
d) The functions of the Board shall be guided by the rules and
regulations of the Central Board of Assessment Appeals.
SECTION 89. Meetings and Expenses of the City Board of
Assessment Appeals. —
a) The City Board of Assessment Appeals shall meet once a month
and as often as may be necessary for the prompt disposition of appealed
cases. No member of the Board shall be entitled to per diems or travelling
expenses for his attendance in Board meetings, except when conducting an
ocular inspection in connection with a case under appeal.
b) All expenses of the Board shall be charged against the General
Fund of the City Government. The Sangguniang Panlungsod shall
appropriate the necessary funds to enable the Board to operate effectively.
DcHSEa
SECTION 90. Filing of Assessment Appeals. —

Any owner or person having legal interest in the property who is not
satisfied with the action of the City Assessor in the assessment of his
property may, within sixty (60) days from the date of receipt of the written
notice of assessment, appeal to the City Board of Assessment Appeals by
filing a petition under oath in the form prescribed for the purpose, together
with copies of the tax declaration and such affidavits or documents
submitted in support of the appeal.
SECTION 91. Action by the City Board of Assessment Appeals. —
a) The Board shall decide the appeal within one hundred twenty
(120) days from the date of receipt of such appeal. The Board, after hearing,
shall render its decision based on substantial evidence or such relevant
evidence on record as a reasonable mind might accept as adequate to
support the conclusion.
b) In the exercise of its appellate jurisdiction, the Board shall have
the powers to summon witnesses, administer oaths, conduct ocular
inspection, take depositions, and issue subpoena and subpoena duces
tecum. The proceedings of the Board shall be conducted solely for the
purpose of ascertaining the facts without necessarily adhering to technical
rules applicable in judicial proceedings.
c) The secretary of the Board shall furnish the owner of the
property or the person having legal interest therein and the City Assessor
with a copy of the decision of the Board. In case the City Assessor concurs in
the revision or the assessment, it shall be his duty to notify the owner of the
property or the person having legal interest therein of such fact using the
form prescribed for the purpose. The owner of the property or the person
having legal interest therein or the Assessor who is not satisfied with the
decision of the Board may, within thirty (30) days after receipt of the
decision of the Board, appeal to the Central Board of Assessment Appeals.
The decision of the Central Board of Assessment Appeals shall be final and
executory.
SECTION 92. Effect of Appeal on the Payment of Real Property Tax .
—
Appeal on assessments of real property made under the provisions of
the Tax Ordinance shall, in no case, suspend the collection of the
corresponding realty taxes on the property involved as assessed by the City
Assessor, without prejudice to subsequent adjustment depending upon the
final outcome of the appeal.
ARTICLE F
Collection of Real Property Tax
SECTION 93. Date of Accrual of Tax. —
The real property tax for any year shall accrue on the first (1st) day of
January and from that date it shall constitute a lien on the property which
shall be superior to any other lien, mortgage or encumbrance of any kind
whatsoever, and shall be extinguished only upon the payment of the
delinquent tax.
SECTION 94. Collection of Tax. —
The collection of the real property tax with interest thereon and related
expenses shall be the responsibility of the City Treasurer.
SECTION 95. City Assessor to Furnish City Treasurer with
Assessment Roll. —
On or before the thirty-first (31st) day of December each year, the City
Assessor shall prepare and submit an assessment roll containing a list of all
persons whose real properties have been newly assessed or reassessed and
the values of such properties to the City Treasurer.
SECTION 96. Notice of Time for Collection of Tax. —
The City Treasurer shall, on or before the thirty-first (31st) day of
January each year, in the case of the basic real property tax and the
additional tax for the SEF or on any other date to be prescribed by the
Sangguniang Panlungsod in the case of any other tax levied under this
Chapter post the notice of the dates when the tax may be paid without
interest at a conspicuous and publicly accessible place at the City Hall. Said
notice shall likewise be published in a newspaper of general circulation in
the locality once a week for two (2) consecutive weeks.
SECTION 97. Payment of Real Property Taxes in Installments. —
The owner of the real property or the person having legal interests
therein may pay the basic real property tax and the additional tax for the
SEF due thereon without interest in four (4) equal installments: the first
installment to be due and payable on or before March thirty-first (31st); the
second installment, on or before June thirtieth (30th); the third installment,
on or before September thirtieth (30th); and the last installment, on or
before December thirty-first (31st).
Payments of real property taxes (both basic and the additional) shall
first be applied to prior year's delinquencies, interests, and penalties, if any,
and only after said delinquencies are settled may tax payments be credited
for the current period.
Both the basic and the additional taxes shall be collected together and
in case only a portion of the tax is paid, such payment must be deemed to
apply to both.
SECTION 98. Tax Discount for Advanced Prompt Payment. —
If both the basic real property tax and the additional SEF tax are paid in
full on or before January 20, the taxpayer shall be entitled to a twenty
percent (20%) discount: PROVIDED, HOWEVER, that if both the basic real
property tax and SEF tax are paid on or before the first twenty (20) days of
the quarter in accordance with the installment schedule provided in Section
97, the taxpayer shall be entitled to a discount of ten percent (10%):
PROVIDED, FURTHER, that such discounts shall only be granted to properties
without any delinquency: PROVIDED, FINALLY, that payment of the basic real
property tax or the SEF tax only shall not entitled the taxpayer to any
discount provided herein.
SECTION 99. Payment Under Protest. —
a) No protest shall be entertained unless the taxpayer first pays the
tax. There shall be annotated on the tax receipts the words "paid under
protest". The protest in writing must be filed within thirty (30) days from
payment of the tax to the City Treasurer who shall decide the protest within
sixty (60) days from receipt.
b) Fifty percent (50%) of the tax paid under protest shall be held in
trust by the City Treasurer. The other fifty percent (50%) shall form part of
the proceeds to be distributed in accordance with Section 117 of this Tax
Ordinance.
c) In the event that the protest is finally decided in favor of the
taxpayer, the amount or portion of the tax protested shall be refunded to the
protestant, or applied as tax credit against his existing or future tax liability.
d) In the event that the protest is denied or upon the lapse of the
sixty-day (60-day) period prescribed in subparagraph (a), the taxpayer may,
within sixty (60) days from the date of receipt of the written notice of
assessment, appeal to the City Board of Assessment Appeals by filing a
petition under oath in the standard form prescribed therefore, together with
copies of the tax declarations and such affidavits or documents in support of
the appeal.
SECTION 100. Repayment of Excessive Collections. —
When an assessment of basic real property tax, or any other tax levied
under this Chapter, is found to be illegal or erroneous and the tax is
accordingly reduced or adjusted, the taxpayer may file a written claim for
refund or credit for taxes and interests with the City Treasurer within two (2)
years from the date the taxpayer is entitled to such reduction or adjustment.
The City Treasurer shall decide the claim for tax refund or credit within
sixty (60) days from receipt thereof. In case the claim for the tax refund or
credit is denied, the taxpayer may, within sixty (60) days from the date of
receipt of the written notice of assessment, appeal to the City Board of
Assessment Appeal by filing a petition under oath in the standard form
prescribed therefore, together with copies of the tax declarations and such
affidavits or documents in support of the appeal.
SECTION 101. Notice of Delinquency in the Payment of the Real
Property Tax. —
a) When the real property tax or any other tax imposed under this
Chapter becomes delinquent, the City Treasurer shall immediately cause a
notice of delinquency to be posted at the main entrance of the City Hall and
in publicly accessible and conspicuous place in each barangay. The notice of
delinquency shall also be published once a week for two (2) consecutive
weeks, in a newspaper of general circulation in the City.
b) Such notice shall specify the date upon which the tax became
delinquent and shall state that the personal property may be distrained to
effect payment. It shall likewise state that at any time before the distraint of
personal property, payment of the tax with surcharges, interests, and
penalties may be made in accordance with Section 128 of this Tax
Ordinance, and unless the tax, surcharges, and penalties are paid before the
expiration of the year for which the tax is due, except when the notice of
assessment or special levy is contested administratively or judicially
pursuant to the provisions of Article E, Chapter III, the delinquent real
property will be sold at public auction, and the title of the property will
vested in the purchaser, subject, however, to the right of the delinquent
owner of the property or any person having legal interest therein to redeem
the property within one (1) year from the date of sale.
SECTION 102. Interest on Unpaid Real Property Tax. —
Failure to pay the real property tax or any other tax levied under this
Chapter upon the expiration of the periods as provided in Section 97, or
when due, as the case may be, shall subject the taxpayer to the payment of
interest at the rate of two percent (2%) per month on the unpaid amount or
a fraction thereof, until the delinquent tax shall have been fully paid. In no
case shall the total interest on the unpaid tax or portion thereof exceed
thirty-six (36) months.
SECTION 103. Remedies for the Collection of Real Property Tax. —
For the collection of the basic real property tax and any other tax
levied under this Chapter, the City Government may avail of the remedies by
administrative action through levy on real property and sale of real property
by public auction or by judicial action.
SECTION 104. City Government's Lien. —
The basic real property tax and any other tax levied under this Chapter
constitute a lien on the property subject to tax, superior to all liens, charges
or encumbrances in favor of any person, irrespective of the owner or
possessor thereof enforceable by administrative or judicial action, and may
only be extinguished upon payment of the tax and the related interests and
expenses. SCaITA
SECTION 105. Levy on Real Properties. —

After the expiration of the time required to pay the basic real property
tax or any other tax levied under this Chapter, real property subject to such
tax may be levied upon through the issuance of a warrant on or before, or
simultaneously with the institution of the civil action for the collection of the
delinquent tax. The City Treasurer when issuing a warrant of levy shall
prepare a duly authenticated certificate showing the name of the delinquent
owner of the property or person having legal interest therein, the description
of the property, the amount of the tax due and the interest thereon. The
warrant shall operate with the force of a legal execution throughout the City.
The warrant shall be mailed to or served upon the delinquent owner of the
real property or person having legal interest therein, or in case he is out of
the country or cannot be located, to the administrator or occupant of the
property. At the same time, written notice of the levy with the attached
warrant shall be mailed to or served upon the City Assessor and the
Registrar of Deeds of the City, who shall annotate the levy on the tax
declaration and certificate of title of the property, respectively.
The levying officer shall submit a report on the levy to the City Mayor
and the Sangguniang Panlungsod within ten (10) days after receipt of the
warrant by the owner of the property or person having legal interest therein.
SECTION 106. Advertisement and Sale. —
Within thirty (30) days after service of the warrant of levy, the City
Treasurer shall proceed to publicly advertise for sale or auction the property
or a usable portion thereof as may be necessary to satisfy the tax
delinquency and expenses of sale. The advertisement shall be effected by
posting a notice at the main entrance of the City building, and in publicly
accessible and conspicuous place in the barangay where the real property is
located, and by publication once a week for two (2) weeks in a newspaper of
general circulation in the City. The advertisement shall specify the amount of
the delinquent tax, the interest due thereon and expenses of sale, the date
and place of sale, the name of the owner of the real property or person
having legal interest therein, and a description of the property to be sold. At
any time before the date fixed for the sale, the owner of the real property or
person having legal interest therein may stay the proceedings by paying the
delinquent tax, the interest due thereon and the expenses of sale. The sale
shall be held either at the main entrance of the City building, or on the
property to be sold, or at any other place as specified in the notice of the
sale.
SECTION 107. Redemption of Property Sold. —
Within one (1) year from the date of sale, the owner of the delinquent
real property or person having legal interest therein, or his representative,
shall have the right to redeem the property upon payment to the City
Treasurer of the amount of the delinquent tax, including the interest due
thereon, and the expenses of sale from the date of delinquency to the date
of sale, plus interest of two percent (2%) per month on the purchase price
from the date of redemption. Such payment shall invalidate the certificate of
sale issued to the purchaser and the owner of the delinquent real property or
person having legal interest therein shall be entitled to a certificate of
redemption which shall be issued by the City Treasurer or his deputy.
From the date of sale until the expiration of the period of redemption,
the delinquent real property shall remain in the possession of the owner or
person having legal interest therein who shall be entitled to the income and
other fruits thereof.
The City Treasurer or his deputy, upon receipt from the purchaser of
the certificate of sale, shall forthwith return to the latter the entire amount
paid by him plus interest of two percent (2%) per month. Thereafter, the
property shall be free from the lien of such delinquent tax, interest due
thereon and expenses of sale.
SECTION 108. Final Deed of Purchaser. —
In case the owner or person having legal interest therein fails to
redeem the delinquent property as provided therein, the City Treasurer shall
execute a deed conveying to the purchaser said property, free from lien of
the delinquent tax, interest due thereon and expenses of sale. The deed
shall briefly state the proceeding upon which the validity of the sales rests.
SECTION 109. Purchase of Property by the City Government for
Want of Bidder. —
In case there is no bidder for the real property advertised for sale as
provided herein, or if the highest bid is for an amount insufficient to pay the
real property tax and the related interest and cost of sale, the City Treasurer
conducting the sale shall purchase the property in behalf of the City
Government to satisfy the claim and within two (2) days thereafter shall
make a report of his proceedings which shall be reflected upon the records
of his office to the City Mayor and the Sangguniang Panlungsod. It shall be
the duty of the Registrar of Deeds upon registration with his office of any
such declaration of forfeiture to transfer the title of the forfeited property to
the City Government without the necessity of an order from a competent
court.
Within one (1) year from the date of such forfeiture, the taxpayer or
any of his representatives may redeem the property by paying to the City
Treasurer the full amount of the real property tax and the related interest
and the cost of sale. If the property is not redeemed as provided herein, the
ownership therefore shall be fully vested on the City Government.
SECTION 110. Resale of Real Estate Taken for Taxes, Fees or
Charges. —
The Sangguniang Panlungsod may, through a separate ordinance and
upon notice of not less than twenty (20) days, sell and dispose of the real
property acquired under Section 109 at public auction. The proceeds of the
sale shall accrue to the General Fund of the City Government.
SECTION 111. Further Distraint or Levy. —
Levy may be repeated if necessary until the full amount due, including
all expenses, is collected.
SECTION 112. Collection of Real Property Tax Through the Courts .
—
The City Government may enforce the collection of the basic real tax
or any other tax levied under this Chapter by civil action in any court of
competent jurisdiction. The City Treasurer shall furnish the City Attorney a
certified statement of delinquency who, within fifteen (15) days after receipt,
shall file the civil action in the name of the City Government in the proper
court of competent jurisdiction. The jurisdiction of the court is determined by
the amount sought to be recovered exclusive of interests and costs.
SECTION 113. Action Assailing Validity of Tax Sale. —
No court shall entertain any action assailing the validity of any sale at
public auction of real property or rights therein under this Chapter until the
taxpayer shall have deposited with the court the amount for which the real
property was sold, together with interest of two percent (2%) per month
from the date of sale to the time of the institution of the action. The amount
so deposited shall be paid to the purchaser at the auction sale if the deed is
declared invalid but it shall be returned to the depositor if the action fails.
Neither shall any court declare a sale at public auction invalid by
reason of irregularities or informalities in the proceedings unless the
substantive rights of the delinquent owner of the real property or the person
having legal interest therein have been impaired.
SECTION 114. Payment of Delinquent Taxes on Property Subject of
Controversy. —
In any action involving the ownership or possession of, or succession
to, real property, the court may, motu propio or upon representation of the
City Treasurer or his deputy, award such ownership, possession or
succession to any party to the action upon payment to the court of the taxes
with interest due on the property and all other costs that may have accrued,
subject to the final outcome of the action.
SECTION 115. City Treasurer to Certify Delinquencies Remaining
Uncollected. —
The City Treasurer or his deputy shall prepare a certified list of all real
property tax delinquencies which remained uncollected or unpaid for at least
one (1) year, and a statement of the reason or reasons for such non-
collection or non-payment, shall submit the same to the City Mayor and the
Sangguniang Panlungsod on or before the thirty-first (31st) of December of
the year immediately succeeding the year in which the delinquencies were
incurred, with a request for assistance in the enforcement of the remedies
for collection provided herein.
SECTION 116. Periods Within Which to Collect Real Property Taxes .
—
The basic real property tax and any other tax levied under this Chapter
shall be collected within five (5) years from the date they become due. No
action for the collection of the tax, whether administrative or judicial, shall
be instituted after the expiration of such period. In case of fraud or intent to
evade payment of the tax, such action may be instituted for the collection of
the same within ten (10) years from the discovery of such fraud or intent to
evade payment.
The period of prescription within which to collect shall be suspended
for the time during which: (a) the City Treasurer is legally prevented from
collecting the tax; (b) the owner of the property or the person having legal
interest therein requests for reinvestigation and executes a waiver in writing
before the expiration of the period within which to collect; and (c) The owner
of the property or the person having legal interest therein is out of the
country or otherwise cannot be located.
ARTICLE G
Disposition of Proceeds
SECTION 117. Distribution of Proceeds. —
The proceeds of the basic real property tax, including interest thereon,
and proceeds from the use, lease or disposition, sale or redemption of
property acquired at a public auction, and fifty percent (50%) of the tax paid
under protest in accordance with the provisions of this Chapter shall be
distributed as follows:aTHCSE
a) City Government Share — seventy percent (70%) shall accrue to

the General Fund of the City Government; and
b) Barangay Share — thirty percent (30%) shall be distributed
among the component barangays of the City in the following
manner:
1) Fifty percent (50%) shall accrue to the barangay where the
property is located; and
2) Fifty percent (50%) shall accrue equally to all other
component barangays of the City.
The share of the barangay shall be released, without the need of any
further action, directly to the barangay treasurer on a quarterly basis within
five (5) days after the end of each quarter and shall not be subject to any
lien or holdback for whatever purpose, subject to such rules as may be
prescribed by the Commission on Audit for this purpose.
The proceeds of the real property tax due prior to the effectivity of the
Local Government Code of 1991 (R.A. 7160) shall be distributed in
accordance with the scheme prevailing at the time said taxes were due and
payable.
SECTION 118. Application of Proceeds of the Additional One Percent
(1%) SEF Tax. —
The proceeds from the additional one percent (1%) SEF tax shall be
automatically released to the City School Board and shall be allocated for the
operation and maintenance of public schools, construction and repair of
school buildings, facilities and equipment, educational research, purchase of
books and periodicals, and sports development as determined and approved
by the Local School Board.
SECTION 119. Proceeds of the Tax on Idle Lands. —
The proceeds of the additional real property tax on idle lands shall
accrue to the General Fund of the City Government.
ARTICLE H
Special Provisions
SECTION 120. Condonation or Reduction of Real Property Tax and
Interest. —
In case of calamity and analogous circumstances in the City, the
Sangguniang Panlungsod shall, by ordinance passed prior to the first (1st)
day of January of any year and upon recommendation of the City Disaster
Risk Reduction and Management Council, may condone or reduce, wholly or
partially, the taxes and interest thereon for the succeeding year or years in
the areas affected by the calamity.
SECTION 121. Condonation or Reduction of Tax by the President of
the Philippines. —
The President of the Philippines may, when public interest so requires,
condone or reduce the real property tax and interest for any year in the City
Government.
SECTION 122. Duty of Registrar of Deeds and Notaries Public to
Assist the City Assessor. —
It shall be the duty of the Registrar of Deeds and Notaries Public to
furnish the City Assessor with copies of all contracts selling, transferring or
otherwise conveying, leasing or mortgaging real property received by or
acknowledged before them.
SECTION 123. Insurance Companies to Furnish Information. —
Insurance companies are hereby required to furnish the City Assessor
copies of any contract or policy insurance on buildings, structures, and
improvements insured by them or such other documents which may be
necessary for the proper assessment thereof.
SECTION 124. Fees in Court Actions. —
As provided in Section 280 of the Local Government Code, all court
actions, criminal or civil, instituted at the instance of the City Treasurer or
City Assessor shall be exempted from the payment of court and sheriff's
fees.
SECTION 125. Fees in Registration of Papers or Documents on Sale
of Delinquent Real Property. —
As provided in Section of 281 of the Local Government Code, all
certificates documents, and papers covering the sale of delinquent property
to the City Government, if registered in the Registry of Property, shall be
exempt from the documentary stamp tax and registration fees.
SECTION 126. Penalties for Omission of Property from Assessment
or Tax Rolls by Officers and Other Acts. —
Any officer charged with the duty assessing a real property who
willfully fails to assess or who intentionally omits from the assessment or tax
roll any real property which he knows to be taxable, or who willfully or
negligently under-assess any real property, or who intentionally violates or
fails to perform any duty imposed upon him by law relating to the
assessment of taxable real property shall, upon conviction, be punished by
imprisonment of six (6) months, or by a fine of Five Thousand Pesos
(PhP5,000.00) or both such imprisonment and fine, at the discretion of the
court.
The same penalty shall be imposed upon any officer charged with the
duty of collecting the tax due on real property who willfully or negligently
fails to collect the tax and institute the necessary proceedings for the
collection of the same.
Any other officer required in this Tax Ordinance to perform acts
relating to the administration of the real property tax or to assist the
Assessor or Treasurer in such administration, who willfully fails to discharge
such duties shall, upon conviction, be punished by imprisonment of six (6)
months, or by a fine of Five Thousand Pesos (PhP5,000.00), or both such
imprisonment and fine, at the discretion of the court.
SECTION 127. Penalties for Delaying Assessment of Real Property
and Assessment Appeals. —
Any government official or employee, national or local, who
intentionally and deliberately delays the assessment of real property or the
filing of any appeal against its assessment shall, upon conviction, be
punished by imprisonment of not less than one (1) month nor more than six
(6) months, or by a fine of not less than Five Hundred Pesos (PhP500.00) nor
more than Five Thousand Pesos (PhP5,000.00) or both such imprisonment
and fine, at the discretion of the court.
SECTION 128. Penalties for Failure to Dispose of Delinquent Real
Property at Public Auction. —
The City Treasurer who fails to dispose of delinquent real property at
public auction, in compliance with the pertinent provisions of this Tax
Ordinance and any other local government officials whose acts hinder the
prompt disposition of delinquent real property at public auction shall, upon
conviction, be subject to imprisonment of six (6) months, or a fine of Five
Thousand Pesos (PhP5,000.00) or both such imprisonment and fine, at the
discretion of the court.
ARTICLE I
Valuation of Golf Courses
This Article shall cover all golf courses located in the City.
a) Golf Courses — shall refer to a specific parcel of lot purposively
used for playing golf.
b) Special Purpose Properties — shall refer to properties which are
designed, constructed, and developed for a specific use or purpose.
SECTION 131. Classification of Golf Courses. —
Golf Courses shall be classified under special purpose properties,
based in Section 8 of the Manual of Real Property Appraisal and Assessment
Operations.
ARTICLE J
Tax on Transfer of Real Property Ownership
There is hereby levied a tax on the sale, donation, barter, or on any
other mode of transferring ownership or title of real property at the rate of
fifty percent (50%) of one percent (1%) of the total consideration involved in
the acquisition of the property of the fair market value in case monetary
consideration involved in the transfer is not substantial, whichever is higher.
The sale, transfer or other disposition of real property made pursuant
to Republic Act No. 6657, otherwise known as the Comprehensive Agrarian
Reform Law, shall be exempted from the tax herein imposed.
The tax herein imposed shall be paid by the seller, donor, transferor,
executor, or administrator to the City Treasurer within sixty (60) days from
the date of the execution of deed or from the date of the decedent's death.
a) The Registrar of Deeds of the City shall, before registering any
deed, require the presentation of the evidence of payment of this tax. The
City Assessor shall likewise make the same requirement before cancelling an
old tax declaration and issuing a new one in place thereof. cAaDHT
b) Notaries Public shall furnish the City Treasurer with a copy of any
deed transferring ownership or title to any real property within thirty (30)
days from the date of notarization.
CHAPTER IV
Permit and Regulatory Fees
ARTICLE A
Mayor's Permit Fee on Business
SECTION 136. Imposition of Fees. —
There shall be collected an annual fee for the issuance of Mayor's
Permit to every person, natural or juridical, for the operation of any business
or service establishment, conduct of any trade activity and pursuit of any
commercial undertaking within this City.
The permit fee is payable for every separate or distinct establishment
or place where the business, trade or commercial undertaking, practice of
occupation or calling is conducted.
One line of business or trade activity does not become exempt by
being conducted with some other business or activity for which the permit
has been paid.
a) ON 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,
b) ON WHOLESALERS, DISTRIBUTORS, EXPORTERS, PRODUCERS, OF
OR DEALERS IN ARTICLE OF COMMERCE OF WHATEVER KIND OR
NATURE,
c) ON EXPORTERS, MANUFACTURERS, MILLERS, REPACKERS, OR
PRODUCERS OF ESSENTIAL COMMODITIES ENUMERATED UNDER
SECTION 7 (C),
d) ON WHOLESALERS, DISTRIBUTORS, OR DEALERS OF THE
ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION 7 (C),
e) ON CONTRACTORS AND INDEPENDENT CONTRACTORS AND
OTHER KINDS OF CONTRACTORS OR PERSONS (NATURAL OR
JURIDICAL) RENDERING OR OFFERING TO RENDER SERVICES FOR-
A-FEE INCLUDING, BUT NOT LIMITED TO THOSE ENUMERATED
UNDER SECTION 7 (ITEM F),
f) ON BANKS AND OTHER FINANCIAL INSTITUTIONS INCLUDING
NON-BANK INTERMEDIARIES, LENDING INVESTORS, FINANCE AND
INVESTMENT COMPANIES, PAWNSHOPS, MONEY SHOPS,
INSURANCE COMPANIES, STOCK MARKETS, STOCK BROKERS,
EDUCATIONAL PLANS AND MEMORIAL OR LIFE PLAN AGENCIES,
g) ON PRIVATELY-OWNED PUBLIC MARKET,
h) ON SUBDIVISION OPERATORS OR REAL ESTATE DEVELOPERS,
i) LESSORS OF REAL ESTATE INCLUDING APARTMENTS AND
OPERATORS OF BOARDING HOUSES, PENSION HOUSES,
DORMITORIES AND CONDOMINIUMS,
j) ON PRIVATE CEMETERIES OR MEMORIAL PARKS,
k) ON OPERATORS OF AMUSEMENT PLACES INCLUDING, BUT NOT
LIMITED TO, THOSE ENUMERATED UNDER SECTION 7 (ITEM I,
PAR. 6),
l) ON OPERATORS OF THEATERS AND CINEMA HOUSES; VIDEO-
MOVIEHOUSES UTILIZING BETA, VHS, JVC, LASER DISCS PLAYERS
OR OTHER SIMILAR APPARATUS AND OTHER SHOWHOUSES
WHICH ARE OPEN TO THE PUBLIC FOR-A-FEE,
m) ON CAFES, CAFETERIAS, ICE CREAM AND OTHER REFRESHMENT
PARLORS, RESTAURANTS, CARINDERIAS, PANCITERIAS, SODA
FOUNTAIN, BARS AND SIMILAR ESTABLISHMENT INCLUDING FOOD
CATERERS,
n) ON RETAIL DEALERS OF RETAILERS IN LIQUORS OR WINES
WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY
MANUFACTURED INCLUDING FERMENTED LIQUORS (BEERS),
"TUBA", "BASI" AND OTHER DISTILLED SPIRITS NOT CLASSIFIED
AS DENATURED ALCOHOL,
o) ON RETAIL DEALERS OR RETAILERS OF MANUFACTURED
TOBACCO OR SNUFF INCLUDING CIGARS OR CIGARETTES, AND
p) ON AGRI-BUSINESS ENTERPRISES SUCH AS FISHPOND, FISH PEN,
FISH BREEDING GROUND, FISH CORRAL, COMMERCIAL PIGGERY
FARMS, COMMERCIAL POULTRY FARMS, COMMERCIAL CATTLE
RANCH, AND OTHER AGRI-BUSINESS ENTERPRISES, THE ANNUAL
PERMIT FEE SHALL BE IN ACCORDANCE WITH THE FOLLOWING
SCHEDULE:
If the Amount of Business Tax Paid in Permit Fee
the Per
Preceding Calendar Year is: Annum
Less than PhP10,000 PhP1,300.00

100,000 or more 9,750.00
q) ON RETAILERS OF ALL COMMODITIES EXCLUDING RETAIL

DEALERS IN LIQUORS OR WINES AND CIGARS OR CIGARETTES,
and
r) ON RETAILERS OF ALL OTHER COMMODITIES NOT CLASSIFIED AS
"ESSENTIAL COMMODITIES", THE ANNUAL PERMIT FEE SHALL BE
IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
If the Amount of Business Tax Paid in Permit Fee
the Per
Preceding Calendar Year is: Annum
Less than PhP25,000 PhP1,300.00

100,000 or more 6,500.00
s) ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE OR

ARTICLE OF COMMERCE — PhP130.00/annum
t) ON OPERATORS OF COFFEE, CASSAVA, COCONUT OR MEAT
GRINDER FOR-A-FEE — PhP650.00/annum
u) ON PROPRIETORS, OF AMUSEMENT DEVICES FOR-A-FEE,
INCLUDING, BUT NOT LIMITED TO THE FOLLOWING:
Permit Fee
Per
Annum
Videoke machine PhP260.00

Family home computers 130.00
Game and watch devices 130.00
Slot machines not classified as
260.00
gambling devices
Other amusement devices 130.00
v) ON GOLF LINKS:
Permit Fee
Per
Annum
Less than ten (10) holes PhP3,250.00

Ten (10) or more holes 6,500.00
w) ON OPERATORS OF COCKPITS — PhP6,500.00/annum

x) ON ALL OTHER SIMILAR BUSINESS TRADERS OR COMMERCIAL
UNDERTAKING NOT HEREIN EXPRESSLY SPECIFIED —
PhP1,300.00/annum
The fee imposed in the preceding Section shall be paid to the City
Treasurer upon approval of the application. No business or trade undertaking
can be lawfully begun or pursued in this City without the corresponding
Mayor's Permit.
In case of renewal therefor, the fee shall be paid within the first twenty
(20) days of January each year.
SECTION 138. Surcharge for the Late Payment. —
In case of failure to pay the permit fee or renew the permit within the
prescribed period the fee shall be increased by a surcharge of twenty-five
percent (25%) of the original amount due, such surcharge to be paid at the
same time and in the same manner as the fee due.
Countryside and Barangay Business Enterprises (CBBE) and
Cooperatives duly registered under Republic Act 6810 and Republic Act
6938 respectively, are exempted from the payment of the Mayor's Permit
Fee prescribed in this Article.
SECTION 140. Newly-Started or -Transferred Business, Trade or
Commercial Undertaking. —
The Mayor's Permit fee on newly-started or newly-transferred business,
trade or commercial undertaking shall be in accordance with the following
schedule:
Business enterprises certified by the Board of Investments as pioneer
or non-pioneer for a period of six (6) and four (4) years, respectively, are not
exempted from payment of Mayor's Permit Fee as provided in Section 15,
Article A. Chapter II of this Code.
HCaDIS
If the Business Starts to

Operate
Amount of
Within the:
Fee
1st quarter of the year PhP715.00

2nd quarter of the year 572.00
3rd quarter of the year 429.00
4th quarter of the year 286.00
For the newly-started business activity that starts to operate after

January 20, the fee shall be paid before any business or activity can lawfully
begin or pursued, and the fee shall be reckoned from the beginning of the
calendar quarter. When the business of activity is abandoned, the fee shall
not be exacted for a period longer than the end of the calendar quarter. If
the fee has been paid for a period longer than the current quarter and the
business or activity is abandoned, no refund of the fee corresponding to the
unexpired quarters shall be made.
a) Application for Mayor's Permit. An application for a Mayor's
Permit shall be filed with the Office of the City Mayor thru Business Permits
and Licensing Office (BPLO). The form for the purpose shall be issued by the
same office and shall set forth the requisite information including the name
and residence of the applicant, the description of business or undertaking
that is to be conducted and such other date or pertinent information as may
be required.
Any false statement deliberately made by applicants shall constitute a
sufficient ground for denying or revoking the permit issued by the City
Mayor, and the applicant or licensee may further be prosecuted in
accordance with penalties provided in this Article.
A Mayor's Permit shall be refused to any person: (1) who previously
violated any ordinance/s or regulations governing permits granted; (2)
whose business establishments or undertaking does not conform with zoning
regulations and safety; (3) who has an unsettled tax obligation, debt or other
liability to the government; and (4) who is disqualified under any provision of
law ordinance to establish or operate the business being applied for.
b) Issuance of Permit, Contents of Permit. Upon approval of the
application for Mayor's Permit, two copies of the application duly signed by
the City Mayor shall be returned to the applicant. One copy shall be
presented to the City Treasurer as basis for the collection of the Mayor's
Permit fee and the corresponding business tax.
The Mayor's Permit shall be issued by the City Mayor upon
presentation of receipt for the payment of the Mayor's Permit and official
receipt issued by the City Treasurer for the payment of the business tax.
Every permit issued by the City 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 a sole proprietorship, corporation
or partnership, location of the business, date of issued and the expiration of
the permit, and such other information as may be necessary.
The City Mayor shall upon presentation of satisfactory proof that the
original of the permit has been lost, stolen or destroyed, issue a duplicate of
the permit upon payment of One Hundred Pesos (PhP100.00).
c) Submission of Certified Income Tax Return Copy . All persons who
are granted a permit to conduct an activity or business and who are liable to
pay the business tax provided in this Code shall submit a certified photocopy
of their Income Tax Return (ITR) on or before April 30 of each year. The
deficiency in the business tax arising out of the difference in gross receipts
or sales declared in the application for Mayor's Permit/Declaration of gross
sales or receipts and the gross receipts or sales declared in the ITR shall be
payable on or before May 20 of the same year with interest at the rate of ten
percent (10%) corresponding to the two percent (2%) per month from
January to May. Payments of deficiency tax made after May 20 shall be
subject to the twenty-five percent (25%) surcharge and two percent (2%)
interest for every month counted from January up to the month payment is
made.
Likewise, a Mayor's Permit shall be denied to any person or applicant
for a business who declares an amount of gross sales or receipt that are
manifestly below industry standards or the Presumptive Income Level of
gross sales or receipts as established in this City for the same or a closely
similar type of activity or business.
d) Posting of Permit . Every permittee shall keep his permit
conspicuously posted in plain view at all times in his place of business or
office. If the permittee has no place of business or office, he shall keep the
permit in himself. The permit shall be immediately produced upon demand
by the City Mayor, the City Treasurer or their duly authorized
representatives.
e) Duration of Permit. The Mayor's Permit shall be granted for a
period of not more than one (1) year and shall expire on the thirty-first (31st)
of December following the date of issuance unless revoked or surrendered
earlier. Every permit shall cease to be in force revocation or surrender
thereof. It shall have a continuing validity only upon renewal thereof and
payment of the corresponding fee.
f) Revocation of Permit . When a person doing business under the
provisions of this Code violates any provision of this Article, refuses to pay
an indebtedness or liability to this City, 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,
criminals or women of ill refute, the City Mayor, after investigation, may
revoke the Mayor's Permit. Such revocation shall operate for 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 ordinance governing the establishment and
maintenance of business and to prohibit the exercise thereof by the person
whose privilege is revoked, until restored by the Sangguniang Panlungsod.
SECTION 142. Fulfillment of Other Requirements. —
The issuance of Mayor's Permit shall not exempt the licensee or
permittee from the fulfillment of other requirement in connection with the
operation of the business or in conduct of an activity prescribed under this
Code, laws and other ordinances of this City.
SECTION 143. Rules and Regulation on Certain Establishments. —
a) On cafes, Cafeterias, Ice Cream and other Refreshment Parlors,
Restaurants, Soda Fountain Bars, Carinderias, Panciterias and other food
establishments. Operators of all establishments engaged in the preparation
and selling of readily edible foods shall not employ any cook or food
dispenser without Food Handler's certificate or appropriate health
certificated from the City Health Office renewable every year.
Establishments selling cooked and readily edible foods (fast foods)
shall have them adequately covered and protected from dust, files and other
insects and shall follow strictly the rules and regulations on sanitation
promulgated by the City Health Officer and other existing laws ordinances.
b) On Sauna bath, Massage Parlors, Barber Shops, Beauty Shops
and Similar establishments. The aforementioned establishment shall not be
allowed to operate with masseurs/masseuse, barbers or beauticians not
having secured the corresponding medical certificate from the City Health
Officer.
c) On Funeral parlors and funeral homes. Funeral parlors rendering
embalming services shall not be allowed to operate without embalmer duly
licensed or authorized by the Department of Health. Funeral homes
rendering services for the conduct of wakes shall not be allowed to operate
without license or authority from the Department of Health.
d) On Hotels, Motels, Lodging Houses and other similar
establishments. No permit shall be issued to operators of hotels, motels or
lodging houses without the same being inspected by the City Health Officer,
Fire Safety Inspector and Building Inspector or their duly authorized
representatives. Said establishments shall keep a registry of its guests,
patrons, lodgers, customers or boarder, as the case may be, which shall be
open to inspection by the City Mayor or his authorized representative.
ARTICLE B
Business Registration Plate
SECTION 144. Imposition of Fee. —
There shall be collected from every business establishments securing
Business Permit the amount of Five Hundred Pesos (PhP500.00) for payment
of business registration plate.
The fee imposed in the preceding Section shall be paid to the City
Treasurer upon approval of the application. No business or trade undertaking
can be lawfully begun or pursued in this City without the corresponding
Mayor's Permit.
In case of renewal therefore, the fee shall be paid within the first
twenty (20) days of January each year.
ARTICLE C
Administrative Requirements
SECTION 146. Requirements for Mayor's Permit. —
Application for a Mayor's Permit shall be accompanied by the following:
a) For a newly-started business:
1) Location sketch of the business.
2) Amount of paid-up capital of the business as shown in the
Article of incorporation or partnership; or sworn statement
of the capital investment by the owner or operator, if sole
proprietorship.AHCETa
3) Certificate attesting to the tax or fee exemption if the

business is exempted from the payment of a tax or fee.
4) Certification from the officer-in-charge of zoning that the
location of the new business is in accordance with zoning
rules and regulations.
5) Tax clearance showing that the operator has paid all his tax
obligations in this City.
6) Two (2) passport size pictures of the operators. In the case
of partnership the picture of its President or General
Manager.
7) Presentation of the Community Tax Certificate and receipt
for the payment of the Professional Tax or Occupation Fee,
as the case may be, if the applicant is liable thereof.
8) Other supporting papers as may be required.
b) For renewal of existing business permit.
1) Certification of Gross Sales or Monthly/Quarterly Returns
filed to BIR.
Note: Audited Financial Statement and Income Tax Return
filed to BIR shall be submitted on or before April 30
2) Previous year's Mayor's Permit.
3) Two (2) photocopies of the annual or quarterly tax receipts.
4) Two (2) photocopies of the receipts for the payment of all
the required regulatory fees in this City.
5) Certificate of exemption from the payment of the
regulatory fees, if so exempted.
6) Sworn statement of the capital investments, gross receipts
or sales for the preceding calendar year.
7) Presentation of the Community Tax Certificate and receipt
of payment of the Professional Tax or Occupation Fee, as
the case may be, if the applicant is liable thereof.
8) Other supporting papers as may be required.
ARTICLE D
Permit Fee for the Conduct of Group Activities
Every person or entity that shall conduct or hold any program or
activity involving the grouping of people within the jurisdiction of this City
shall obtain a Mayor's Permit thereof for every occasion of not more than
twenty-four (24) hours and pay the City Treasurer the corresponding fee in
the following schedule:
Amount of Fee
PhP200.00 for a maximum of

a) Conference, meetings, rallies &
four
demonstration in outdoor, in 4 hours. Additional fee of
parks One
Hundred Pesos (PhP100.00)
plazas, roads/streets
per
b) Dances hour shall be paid for every
extended hour duly applied
c) Coronation and ball
and
d) Promotional Sales approved prior to the event.
e) Motorcade/Parade
f) Other group activities

Programs or activities conducted, be it educational, charitable, social,
funeral, religious and governmental institution free to the public, shall be
exempted from the payment of the fee herein imposed, PROVIDED, that the
corresponding Mayor's Permit shall be secured accordingly. Programs or
activities requiring admission fees for attendance shall be subject to the fees
herein imposed even if they are conducted by exempt entities.
The fee imposed herein shall be due and payable to the City Treasurer
upon application for a permit to the City Mayor at least ten (10) days before
the scheduled date of the activity.
Any person or entity who shall hold a group activity within this City
shall first secure a Mayor's Permit before undertaking the activity. For this
purpose, a written application in a prescribed form which shall set forth the
same and address of the applicant, the description of the activity, the places
where the same will be conducted and such other pertinent information or
date so may be required shall be filed with the Office of the City Mayor.
A copy of every permit issued by the City Mayor shall be furnished to
the Chief of Police of the City who shall assign Police Officers to the venue of
the program or activity to help maintain peace and order.
Programs or activities conducted by educational, charitable, religious
and governmental institutions free to the public shall be exempted from the
payment of fee herein imposed, PROVIDED, that the corresponding Mayor's
Permit shall be secured accordingly. Programs or activities requiring
admission fees for attendance shall be subject to fee herein imposed even if
they are conducted by exempt entities.
ARTICLE E
Permit Fee on Temporary or Seasonal Vendors and Exhibitors
The permit fee for temporary or seasonal vendors and exhibitors shall
refer to any person, natural or juridical, engaged in the sale or display of
goods/services during fairs, fiestas, Christmas, foundation or anniversary
day, and other holidays or special occasions for a period of at least one (1)
day but not more than ninety (90) days, in temporary booths or other
temporary structures located indoors or outdoors, whether leased or free.
The rate shall be collected in the amount of Three Pesos (PhP3.00) per
square meter per day.
upon application for a permit to the City Mayor at least seven (7) days before
the scheduled date of the circus or parade and on such activity shall be held.
a) Supervision and Control. The City Mayor or his duly authorized
representative shall supervise and regulate all establishment and places
subject to the payment of permit fee. He shall prescribe rules and
regulations as to the mode or manner on which they shall be conducted in
so far as may be necessary to maintain peaceful, healthy and sanitary
conditions in the City.
b) Requirement for issuance of permit. A copy of lease of contract
or any documents authorizing the use of the area where the term and the
area being occupied are specified shall be presented prior to the filing of
application.
c) A copy of every permit issued by the City Mayor shall be
furnished to the Chief of Police of the City who shall assign Police Officers to
the venue of the program or activity to help maintain peace and order.
ARTICLE F
Fees on Temporary and Itinerant Amusement Operators
There is hereby imposed a fee on temporary and itinerant amusement
operators during fiestas and fairs at the following rates:
Amount of
Fee
Per Day
1) Circus, carnivals or the like PhP700.00

Merry-go round, roller coaster, ferries wheel,
2)
swing,
shooting gallery and other similar
1,200.00
contrivances
3) Sports contest/exhibitions 700.00
Shooting gallery and other game booths
4)
(less than or
equal to 4 sq.m.) 750.00
5) Other gaming stalls (greater than 4 sq.m.) 1,500.00

upon application for a permit to the City Mayor at least seven (7) days before
the scheduled date of the circus.
A copy of every permit issued by the City Mayor shall be furnished to
the Chief of Police or Station Commander of the Philippine National Police
(PNP) of the City who shall assign Police Officer to the venue of the program
or activity to help maintain peace and order.
Mechanical amusement/equipment machines, prior to the operations,
shall be inspected by the City Engineer or Building Official to ensure safety
of the public.
ARTICLE G
Cattle Registration and Transfer Fees
SECTION 158. Definition. —
Cattle — includes a two-year-old horse, mule, ass, carabao or other
domesticated member of the bovine family. ScHADI

There shall be collected by the City Treasurer the following fees:
Amount of
Fee
For each certificate of

1) PhP50.00
ownership
2) For each certificate of transfer 50.00

The registration fee shall be paid to the City Treasurer upon
registration or transfer of ownership of the cattle.
a) The owner of two-year-old cattle is hereby required to register
the said cattle in the Office of the City Treasurer. All animals presented to
the City Treasurer shall be registered in a book showing among others, the
name and residence of the owner, and the class, color, sex and other
identifying marks of the cattle.
b) The transfer of large cattle, regardless of age, shall likewise be
registered in the City Treasurer's Office. The entry in the registry book shall
set forth among others, the name and residence of the owners and
purchasers, the consideration of purchase price of the animal for sale or
transfer, the class, sex, age and other identifying marks of the animals and a
reference by number of the original certificate of ownership, with the name
of the City which issued it.
SECTION 162. Applicability Clause. —
All other matters relating to the registration of cattle shall be governed
by the pertinent provisions of the Revised Administrative Code of 1987 and
other applicable laws, rules and regulations.
ARTICLE H
Shipping Permit Fee for Animals
For inspection and issuance of shipping permit in connection with the
activity of transporting outside the City, the following shall be collected:
Amount of Fee
a) Carabaos/Cattle/Horses PhP30.00/head
b) Goats/Pigs 6.00/head
c) Chicken 1.00/head
d) Gamecocks/Other Fowls 5.00/head
The fee shall be paid to the City Treasurer prior to the transfer or
shipment of the animal.
ARTICLE I
Fees on Impounding of Stray Animals
SECTION 165. Definition. —
When used in this Article, the following words and phrases shall mean
and be construed as indicated:
a) Barangay Impounding Center — an impounding center which is
or may be established, managed and maintained by the
Barangay Councils in coordination with the City Government.
b) City Impounding Center or Animal Corral — an enclosure where
stray animals may be temporarily confined or restrained under
the management of the City Government.
c) Large Animal — shall refer to carabaos, calf, cattle or horses that
are impounded stray animals.
d) Owner — any person keeping, harboring or having charge of
control of or permitting said animals to habitually be or remain,
or be lodged, or fed within such person's house, yard or
premises.
e) Rabies — is an infectious viral disease of the central nervous
system in mammals which can be transmitted to a man through
the bite of an infected dog or other animals characterized by
choking, convulsions and inability to swallow liquids among other
symptoms.
f) Stray Animal — dogs, goats, pigs, fowls, cows carabaos, horses
and other animals which may wander, specifically aimlessly from
their places of confinement or origin. They are usually
unrestrained or not under the complete control of the owner or
the one in-charge or in possession thereof. As a result, they roam
the streets including public and private places not securely
fenced.
g) Streets and public places — shall include but not limited to roads,
road right-of-ways, alleys, path walks, highways, bridges, vacant
or open public spaces, government compounds and grounds and
other similar structures.
h) Subdivision Impounding Center — an impounding center which is
or maybe established in different residential subdivisions
managed by the Homeowners Association and the Sangguniang
Barangay.
SECTION 166. Establishment of the City Animal Impounding Center
or Animal Corral. —
It is hereby established under the Office of the City Veterinarian an
animal impounding center to be known as City Animal Corral and which
functions are:
a) To coordinate with all concerned public or private sectors for the
implementation of this Article;
b) To establish, develop and maintain a fully equipped main
impounding centers;
c) To exercise such other acts incident to or appropriate any
necessary in connection with the establishment of a city corral;
• Location — the City Animal Corral shall have its main
impounding center at Barangay San Manuel II, provided with
necessary personnel.
SECTION 167. Impounding of Stray Animals. —
All stray animals as defined in this Article shall be impounded and
brought to the City Animal Corral or the Barangay/Subdivision Impounding
Center as the case maybe, provided however, that stray cattle, carabao or
horses shall be impounded only at the City Animal Corral for a maximum
period of seven (7) days.
SECTION 168. Impounding Fees. —
The following fees per day shall apply for every stray animal
impounded. The corresponding fee shall be paid to the Barangay/City
Treasurer or as the case may be:
Amount of
Fee
For each impounded animal per day:
a) Cattle PhP500.00
b) Goats 300.00
c) Dogs and Cats 200.00
Other stray animal (like roosters
d) 100.00
and ducks)
Additional fine for the negligence of the
100.00
owner
For each large animal impounded per day 500.00
Additional fine for the negligence of the owner 100.00

For each large animal impounded per day 500.00
a) It shall be the duty of the City Animal Corral personnel to direct
and supervise the daily round for catching stray animals.
b) Upon receipt of any animal into the corral, the OIC shall
inform/notice the barangay officials where the animal has been picked up,
stating the following:
1) Color, breed and other description of the impounded animal.
2) The date and time when the animal was caught.
3) Notice that unless the animals are redeemed, they will be sold at
public auction on a specified date or be disposed of through
donation to an animal research institute or set for adoption by
interested parties. Diseased dogs will be killed humanely at the
discretion of the City Veterinarian.
SECTION 170. Redemption. —
The owner shall claim or redeem the impounded animal with sufficient
proof of ownership within seven (7) days from its impoundment. At anytime
during the office hours, on or before the auction sale, the owner may redeem
the animal by paying the imposed fees to the City Treasurer or the Barangay
Treasurer, as the case maybe.
SECTION 171. Proceeds from Sale. —
Proceeds from sale shall accrue to City funds/Barangay funds.
SECTION 172. Disposal of Unclaimed/Unsold Impounded Animals. —
All impounded animals not claimed nor sold at the auction shall be
disposed of as follows:aICcHA
1) Healthy animals that could be useful in research institutions shall

be donated.
2) Other impounded animals of commercial meat value maybe
slaughtered for donation to government hospitals and charitable
institutions.
3) All diseased animals shall be killed humanely at the discretion of
the City Veterinarian.
ARTICLE J
Anti-Rabies Vaccination Fee for Pets
Every person who owns or keeps any dog or cat shall have their pets
vaccinated from rabies and shall maintain a card which shall contain all
vaccinations conducted for accurate record purposes and pay to the Office of
the City Treasurer a vaccination fee of One Hundred Pesos (PhP100.00).
The fee imposed herein shall be due on the pets three (3) months of
age and annually thereafter.
ARTICLE K
Fire Safety Inspection Fee
There shall be collected from operators of business establishments in
this City an annual fire safety inspection fee prescribed hereunder:
Amount of
Fees
Per Annum
On gasoline stations and similar

a) PhP300.00
establishments
b) On factories or warehouses of combustible

flammable or explosive materials 400.00
On sari-sari store and other similar

c)
establishment
storing combustible, flammable or explosive
200.00
materials
On all other establishment not storing

d)
combustible,
flammable or explosive materials 100.00

The fee imposed in this Article shall be paid to the City Treasurer after
a fire safety inspection of the establishment has been made but prior to the
issuance of the "Fire Safety Inspection Certificate" by the Chief of the Fire
Station, BFP, or his authorized representative and upon renewal of the same
every year thereafter within the first twenty (20) days of January.
The Chief of the Fire Station, BFP or his duly authorized
representatives, shall conduct an annual and periodic inspection of all
business establishments and buildings to determine propriety of existing fire
safety and prevention devices or equipment as well as their compliance to
fire safety rules and regulations.
The Chief of the Fire Station, BFP shall issue the necessary rules and
regulations for the implementation of this Article. Such rules and regulations
shall be enforceable until rescinded, modified or revoked by the Provincial
Fire Marshal.
ARTICLE L
Permit for Gaffers, Referees, Bet Takers, Bet Managers, Pit Managers and
Promoters
When used in this Article, the term:
a) Bet Manager (Casador) — a person who calls and take care of
bets from owners of both gamecocks and those of other bettors
before he orders the commencement of the cockfight and
thereafter distributes the winning bets to winners and deducting
a certain commission.
b) Bet taker (Cristo) — a person who participates in cockfights and
with the use of money or other thing of value, bets with other
bettors or through bet takers and wins or loses his bets
depending upon the result of the cockfight as announced by the
referee or "sentenciador".
c) Cocker (Aficionado) — a person who participates and bets in
cockfighting as a sport, amusement, recreation or form of
relaxation.
d) Gaffer (Mananari) — a person knowledgeable in the technique of
gaming fighting cocks with gaff/s on either or both legs.
e) Gamecock — domesticated fowls, whether imported or locally
bred, as well as a native fighting cock indigenous to the country,
specially bred, trained and conditioned for actual cockfighting or
for propagation and breeding purposes for eventual use in
cockfighting.
f) Handlers (Soltador) — a person who personally takes physical
custody and control inside the arena of a pitted gamecock and
who actually releases the same for actual fight and combat in a
cockfight.
g) Pit Manager — a person who professionally, regularly and
habitually manages a cockpit.
h) Promoter — a person licensed as such, who is engaged in the
convening, holding and the celebration of specially programmed
and arranged cockfighting like local and international derbies, or
competitions, special main or matched set or encounters,
pintakasi and ordinary cockfights.
i) Referee (Sentenciador) — a person who watches and oversees
the progress of the cockfights and decides its result by
announcing the winner or declaring a draw (or no contest game).
There shall be collected permit fee from the following cockpit
officials/personnel, as follows:
Amount of Fee
PhP1,000.00 per
a) Promoter
derby
b) Pit Manager 1,500.00 per annum
c) Referee 500.00 per annum
d) Bet Manager 500.00 per annum
e) Gaffer 500.00 per annum
f) Bet Taker 500.00 per annum

The permit fee shall be paid to the City Treasurer before the gaffers,
referees, bet taker, pit manager, bet manager or promoter participates in a
cockfight.
SECTION 181. Administrative Provision. —
Only licensed referees and bet takers shall officiate in cockfights held
in this City. No operator or owner of cockfight shall allow any gaffer, referee,
bet taker, pit manager, or promoter inside the cockpit who has not secured
the permit and paid the fee herein required.
The provision of PD 449, otherwise known as the Cockfighting Law of
1974, and such other pertinent laws shall apply to all matters regarding the
operation of cockpit and the holding of cockfights in this City.
ARTICLE M
Permit Fee on Storage of Flammable Combustible or Explosive Substances
There shall be collected from every person storing flammable,
combustible or explosive substances the following permit fee:
a) Storage of gasoline, naphtha, diesel fuel and similar products:
Amount of
Fee
Per Annum
Less than 1,000 liters PhP150.00

1,000 liters to 5,000
200.00
liters
More than 5,000 liters 500.00
b) Storage of other flammable, combustible or explosive

substances.
Amount of
Fee
Per Annum
Less than 1,000

PhP200.00
kilograms
More than 1,000
400.00
kilograms

The fee is imposed herein shall be paid to the City Treasurer upon
application for Mayor's Permit to store the aforementioned materials or
substances.
a) No person shall store or keep at his place of business or
elsewhere in this City any flammable, combustible or explosive substances
without first securing a permit from the City Mayor thru the Chief of Fire
Station, Bureau of Fire Protection (BFP). Gasoline, diesel fuel or naphtha not
exceeding the quantity of one hundred (100) liters kept in the tank of motor
vehicles or other mechanical engines shall be exempt from the permit fee
herein imposed. EHaASD
b) The Chief of the Fire Station, BFP, shall promulgate the necessary
rules and regulations for the proper storing of said materials or substances
taking into consideration the provision of PD 1185 (Fire Code of the
Philippines) and its implementing rules and regulations.
ARTICLE N
Permit Fee on Film-Making
There shall be collected from every person, natural or juridical, that
shall undertake a location-filming within the territorial jurisdiction of this City
the following fees:
a) Permit fee for location-filming:
Fee Per Day
1) For local exhibition PhP2,000.00

2) For foreign exhibition 3,000.00
b) Additional Regulatory Fees:

Fee Per Day
For filming of movies or motion

1)
pictures for
commercial purposes per film PhP1,000.00
For filming of movies or motion pictures
2)
considered
as a documentary film 500.00
For every location, or place of
3) 500.00
shooting film

The person-in-charge of the location-filming shall first secure a Mayor's
Permit before undertaking the aforesaid activity by filing an application for
the purpose and stating therein the title of the movie or motion picture,
whether the film is intended for commercial purposes or a documentary film,
the number of sites, locations, or places where the film would be shot and
such other information.
The Chief of Business Permits and Licensing Office and Office of the
City Mayor shall issue the necessary rules and regulations for the proper
implementation of this Article.
The fee imposed in this Article shall be paid to the City Treasurer upon
application for a Mayor's Permit or issuance thereof.
Failure to pay the fee prescribed in this Article within the time required
original amount of fees due. Such surcharge shall be paid at the same time
and in the same manner as the original amount of fees due.
ARTICLE O
Fee for the Registration of Religious, Civic, Social or Sports Organization,
Clubs, Associations or Fraternities
There shall be collected an annual registration of Five Hundred Pesos
(PhP500.00) for every religious, civic, social and/or sports organizations,
clubs, associations, federation of fraternities organized and/or operating in
this City for purposes not contrary to laws, rules and regulations.
The fee shall be paid to the City Treasurer within twenty (20) days of
January every year before a certificate or registration is issued by the City
Mayor or his duly authorized representative.
SECTION 192. Surcharge of Late Payment. —
shall subject the taxpayer to a surcharge of twenty percent (20%) of the
original amount of fee due, such surcharge to be paid at the time and in the
same manner as the original fee due.
a) It shall be the duty of the Officers of the organization covered
under this Article, through their President or Chairman, to register the name
of their organization or association with the Office of the City Mayor.
b) The application for registration shall be accompanied by a copy
of the organization's Constitution and By-Laws or, in the absence of which, a
joint affidavit to be executed by two (2) officers of the said organization
stating therein the purpose/s for which the organization is established or
formed, together with a copy of the list of all its members including their
respective addresses.
Political organizations, including the Katipunan ng Kabataan,
Sangguniang Kabataan, Pederasyon ng mga Sangguniang Kabataan, Liga ng
mga Barangay and Barangay Brigades are exempted from the fees
prescribed in this Article.
ARTICLE P
Special Mayor's Permit
SECTION 195. Permit to Hold Benefits for Fund-Raising Purposes. —
Religious, civic, social and/or sports organizations, clubs associations,
federations or fraternities desiring to hold benefit shows, balls, programs,
exhibitions, contest bingo socials and other kinds of fund-raising activities
may be issued a Special Mayor's Permit free of charge, PROVIDED, that the
said organization is duly registered in the Office of the City Mayor, that the
proceeds of which shall ensure or benefit the welfare of the organization or
intended for purposes that will redound to the welfare of the general public;
that it shall not in any manner violate any existing ordinances, rules and
regulations, especially those on traffic and pedestrian hazards.
Only fund-raising activities sponsored by the Barangay Council
(Sangguniang Barangay) are exempted from securing a permit from any
national or local office or agency as per Section 391, paragraph 11 of
Republic Act 7160, and Article 10, paragraph 11 of its Implementing Rules
and Regulations. PROVIDED, that no fund-raising activities shall be held
within a period of sixty (60) days immediately preceding and after a national
or local election, recall, referendum or plebiscite and PROVIDED FINALLY,
that said fund-raising activities shall comply with the national policy
standards and regulations on moral, health and safety of the persons
participating therein. The Sangguniang Barangay, through the Punong
Barangay, shall render a public accounting of the funds raised at the
completion of the project for which the fund raising activity was undertaken.
Except for the Barangay Council, it shall be unlawful for any person,
natural or juridical, to hold benefit shows, programs, contest and other fund-
raising activities without the corresponding permit from the City Mayor.
ARTICLE Q
Fees for the Sealing and Licensing of Weights and Measures
Every person using instrument of weights and measures within this
City shall first have them sealed and licensed annually and must pay to the
City Treasurer the following fees:
For sealing linear metric
a)
measures of:
Amount of
Fee
Per Annum
Not over three (3) meters PhP50.00

Over three (3) meters 100.00
For sealing metric measures with a Capacity
b)
of:
Amount of Fee
Per Annum
Not over ten (10) liters PhP50.00
Over ten (10) liters 100.00
For sealing metric instrument of
c)
weights:
Amount of Fee
Per Annum
With a capacity of:
Less than thirty (30) kilograms PhP100.00
Thirty (30) kilograms but not more
than fifty (50)
kilograms 150.00
Fifty (50) kilograms but not more than one
hundred
(100) kilograms 200.00
One hundred (100) kilograms but not more than
five
hundred (500) kilograms 250.00
Five hundred (500) kilograms or more 300.00
For an apothecary or other balance of precision, the fee shall be double

the rates prescribed above.
All instruments of weights and measures used in government works or
maintained for public use by the National, Provincial, City or Barangay
Government shall be tested and sealed free of charge. DaIAcC
SECTION 200. Payment of Fees. —

The fees levied in this Article shall be paid to the City Treasurer when
the weights or measures are sealed, before their use and thereafter, on or
before the anniversary date.
original amount of fees due, such surcharge to be paid at the same time and
in the same manner as the original amount of fees due.
SECTION 202. Accrual of Proceeds. —
The proceeds of the fees as well as surcharges, interest and fines
collected in connection with this Article shall accrue to this City where it is
collected.
SECTION 203. Form of Duration of License for Use of Weight and
Measures. —
The official receipts for the fee charged for sealing of weight or
measure shall serve as a license to use instrument for one (1) year from the
date of sealing, unless deterioration or damage which renders the weight or
measure inaccurate occurs within the period. When a license is renewed, the
same shall expire on the same day and 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 upon demand by the City Treasurer or his deputies.
SECTION 204. Secondary Standards Preserved by City Treasurer
Comparison Thereof with the Fundamental Standard. —
The Economic Enterprise Development and Management Office
(EEDMO) shall keep full sets of secondary standards in his office for the use
in the testing of weights and measures. The secondary standards shall be
compared with the fundamental standard in the National Institute of Science
and Technology at least once a year. When found to be a 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 the instrument is shall be destroyed in the
National Institute of Science and Technology.
SECTION 205. Destruction of Defective Instrument of Weights or
Measures. —
Any defective instrument of weights or measures shall be destroyed by
the EEDMO or any of his authorized deputies if its defects are such that it
cannot readily and securely be repaired.
SECTION 206. Inspectors of Weights and Measures. —
The EEDM Office shall inspect and test instrument of weights and
measures. In case the inspection and testing is conducted by the deputies of
the EEDMO, they shall report on the condition of the instrument in the
territory assigned to them by the EEDM Head. 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 EEDMO and to the proper prosecuting officer.
SECTION 207. Dealer's Permit to Keep Unsealed Weights and
Measures. —
Upon obtaining written permission from the EEDMO or his deputies,
any dealer may keep unsealed instruments of weights or measures in stock
for sale until sold or used.
SECTION 208. Fraudulent Practices Relative to Weight and Measure .
—
Any person other than an official sealer of weights and measures who
places an official tag or seal upon any instrument of weight and measure, or
attaches it thereto; or who fraudulently imitates any work, stamp, brand, tag
or other characteristic signs used to indicate that weight or measure has
been officially sealed; or who alters in any way the certificate or license
issued by the sealer as an acknowledgement that the weight or measure
mentioned therein has been duly sealed or who makes or knowingly sells or
used any false or counterfeit stamp, tag, certificate or license which is an
imitation of, or purposed to be a lawful stamp, tag certificate or license of
the kind required by the provisions of this Article; or who alters the written or
printed figures or letter on any stamp, tag, certificate, or license used or
issued, or who has in his possession any such false counterfeit, restored, or
altered stamp, tag certificate or license for the purpose of using or reusing
the same in the payment of fees or charges imposed in this Article of who
procures the commission of any such offense by another, shall be punished
by a fine of Three Thousand Pesos (PhP3,000.00), or an imprisonment of not
less than one (1) month but not exceeding six (6) months, or both such fine
and imprisonment at the discretion of the court.
SECTION 209. Unlawful Possession or Use of Instrument Not Sealed
and/or Use of Instrument with Expired Seal. —
Any person making a practice of buying or selling by weight or
measure, or of furnishing services the value of which is estimated by weight
or measure, who has in his possession without permit any unsealed scale,
balance, weight or measure, and any person who uses, in any purchase or
sale or in estimating the value of any service furnished, any instrument of
any service furnished, any instrument of weight or measure that has not
been officially sealed, or if previously sealed, the license therefore has
expired and has not been renewed in due time, shall be punished by a fine of
Two Thousand Pesos (PhP2,000.00) or by imprisonment not exceeding six (6)
months, or both; but if such scale, balance, weight, or measure so used had
been officially affixed thereto remains intact and in the same position and
condition in which they were placed by the official sealer, and the instrument
is found not to have been altered or rendered inaccurate but still to be
sufficiently accurate to warrant its being sealed with repairs or alteration,
such instrument shall, if presented for sealing promptly or demand of any
authorized sealer or inspector of weights or measures, be sealed and the
owner, possessor, or user of same shall be subject to no penalty except a
surcharge equal to five (5) times the regular fee fixed by law for the sealing
of an instrument of its class, this surcharge to be collected an accounted for
the same official and in the same manner as the regular fees for sealing
such instruments.
SECTION 210. Compromise Power. —
Before a case is filed in court for an offense which does not involve
fraud, the City Treasurer is hereby authorized to settle such an offense upon
payment of a compromise penalty of not less than Two Hundred Pesos
(PhP200.00).
ARTICLE R
Permit on Hauling and Trucking Services
There shall be collected from every person engaged in the business of
hauling and trucking services operating within the City a permit fee of Five
Hundred Pesos (PhP500.00) and an additional sticker fee of Five Hundred
Pesos (PhP500.00) per truck, per annum. The fee imposed herein shall not
be collected from operators of hauling and trucking services whose trucks
merely pass this City.
The fee imposed herein shall be paid to the City Treasurer upon
application for a Mayor's Permit to operate hauling or trucking services in
this City. In the succeeding year, the fee shall be paid within the first twenty
(20) days of January of every year, in case of renewal thereof.
Failure to pay the fee required in this Article shall subject the taxpayer
to a surcharge of twenty percent (20%) of the original amount due, such
surcharge to be paid at the same time and in the same manner as the
original amount of fees due.
a) The Mayor's Permit shall be issued only to the applicant after
payment of the required fee.
b) The weight capacity of roads and bridges shall be carefully
observe the driver of the vehicle being used in hauling such cargoes.
c) Haulers shall also observe carefully the proper loading of logs,
sugar cane, cattle, swine, fowl and other kinds of cargoes, that same are
securely tied or properly covered.
d) The Mayor's Permit shall be carried by the licensee or permittee
at all times while engaged in hauling activities in this City and shall be
presented to the authorities concerned upon the latter's demand.
ARTICLE S
Permit on Operation of Business Rendering or Offering to Render "Transport
Services For-A-Fee"
There shall be collected from operators of business rendering or
offering to render "transport services for-a-fee" an annual permit fee based
on the number of vehicles being used, as indicated below:
Annual Permit
Fee
Operation of "truck or wagon-for-hire"

1)
business,
per unit of vehicle PhP500.00
Operation of "jeepney or AUV-for-hire"

2)
business,
per unit of vehicle 400.00
Operation of "car-for-hire" business per

3) 300.00
car
The permit fee imposed herein shall be due and payable upon
application for a Mayor's Permit and within the first twenty (20) days of
January of each year, in case of renewal thereof.
Failure to pay the fee imposed in this Article within the time required
shall subject the taxpayer to a surcharge of twenty percent (20%) of the
original amount of fee due, such surcharge to be paid at the same time and
in the manner as the original amount of fee due. TAacHE
SECTION 218. Exemption from Payment of Business Tax. —

Except for the "regulatory fee" imposed herein, no other kind of tax
(including business tax) for the operation of the motor vehicle being used
shall be collected from operators of such kind of business undertaking.
SECTION 219. Exemption of Other Transport Vehicles. —
Transport vehicles being utilized as a component of duly established
business enterprise and not being offered for hire including those being
primarily for private purposes are exempted from the provisions of this
Article. Also exempted are operators of passenger buses, jeepneys or AUVs
which have been granted a "Certificate of Public Convenience" by the Land
Transportation Franchising and Regulatory Board (LTFRB) to operate in this
City or whose vehicle passes thru this City.
a) No permit to operate any business of rendering or offering to
render transport for-a-fee shall be issued unless the motor vehicle has been
duly registered with the LTO, DOTC.
b) A number plate, meal or otherwise, shall be provided by the
Office of the Treasurer to be paid at cost by the applicant.
c) The Chief, Business Permits and Licensing Office of the Office of
the City Mayor shall keep a registry of the entire transport vehicle being
issued a numbered plate such as its make and brand, the name and address
of the operators and such other pertinent information as may, hereafter, be
required.
ARTICLE T
Permit on Operators of Public Utility Vehicles (PUVs) Maintaining Booking
Office, Terminal or Waiting Station for the Purpose of Carrying Passengers
from the City Under a Certificate of Public Convenience and Necessity or
Similar Franchises
There shall be collected from every operator of Public Utility Vehicles
(PUVs) operating within the City a permit fee on the following schedule:
Permit Fee
Per Unit
1) Buses PhP1,000.00
Mini
2)
Buses/Fieras/Tamaraws/Vans/Taxis
Jeepneys/Multi-cabs 500.00

The permit fee imposed herein shall be due and payable upon
application for a Mayor's Permit and within the first twenty (20) days of
January of each year, in case of renewal thereof.
ARTICLE U
Fee for the Registration of Motorized Tricycle
a) Private motorized tricycle — a motorcycle with a wheeled sidecar
unit bearing no body number with a private plate utilized or
operated for some personal or specific purpose, other than public
utility within the City of Dasmariñas.
b) Public utility tricycle — a motorcycle or side car unit granted
franchise by the City Tricycle and Franchising Regulatory Board
(CTFRB) to operate and transport passengers within the City of
Dasmariñas.
c) Motorized Tricycle Operator's Permit (MTOP) — is a document
granting franchise or license to a person, natural or juridical,
allowing him to operate tricycle-for-hire over specified zones.
d) Tricycle-for-hire — is a vehicle composed of a motorcycle fitted
with a single-wheeled side car or a motorcycle with a two-
wheeled cab operated to render transport services to the general
public upon demand for a fee.
e) Special Permit — a permit that will be given to all operators of
tricycle having business, servicing their family or community with
strict agreement that they will not use it for hire.
f) Zone — a contiguous land area or block, say a subdivision or a
barangay, where tricycle-for-hire may operate without a fixed
origin and destination.
The following shall be collected upon application for franchise of public
utility tricycle, tricycle-for-hire, and private motorized tricycle in the City in
the amount indicated hereunder:
Account Amount of Fee
Registration Fee Php1,000.00

Renewal Fee 600.00
Inspection Fee 25.00
Motorized Tricycle Operator's Permit (MTOP) —
125.00
Franchise
Tricycle Driver's Permit (TDP) (per year) 50.00
License Plate Replacement 500.00
Motorcycle Replacement Fee 300.00
Dropping of Franchise 150.00
Additional Fees:
Special Permit Fee
a) New PhP1,000.00
b) Renewal 600.00
Replacement Fee for TDP/MTOP ID 50.00
Franchise Extension Fee 50.00
Certified True Copy of Franchise 100.00

The fee shall be paid to the City Treasurer upon application and
renewal of permit depending on the synchronized registration at the Land
Transportation Office (LTO).
shall subject the applicant to a surcharge of twenty-five percent (25%) of the
original amount of fee due, such surcharge to be paid at the same time and
in the same manner as the original amount of fee due.
A metal plate or a sticker with a corresponding registry number shall
be provided by the Tricycle Regulatory Unit (TRU) for every motorized
tricycle. The TRU shall keep a registry of all motorized tricycles which shall
include information such as:
a) It's make and brand;
b) The name and address of the owner thereof; and
c) The number of the plate and such other information that may be
necessary.
SECTION 228. Applications and Franchise. —
a) Only residents and who are registered voters of the City of
Dasmariñas are qualified to apply for and become operators of tricycle-for-
hire provided they are in possession of valid registration papers of the unit
concerned from the LTO.
b) All applications must be verified and accompanied by the
following documents:
1) Certificate of cover
2) COMELEC voters certification
3) Barangay certification certifying residency of the applicant
4) Official Receipt (O.R.) and certificate of registration (C.R.) of
motor vehicle
5) 2x2 picture
6) Yellow copy of old franchise (renewal)
7) Deed of sale of tricycle (in case of change of ownership)
c) A motorized tricycle operator's permit (franchise) shall be limited
to a single zone of operation and shall expire one (1) year after its grant.
Transfer to another zone shall be construed as an amendment to existing
Motorized Tricycle Operator's Permit and shall require the appropriate
approval of the CTFRB.
d) Renewal of Motorized Tricycle Operator's Permit shall be made
upon payment of the corresponding fees. No petition for renewal shall be
accepted if filed within a year after the expiry date, unless the corresponding
fine is paid. Failure to renew after one (1) year shall mean cancellation of
franchise. Motorized Tricycle Operator's Permit shall be secured
simultaneously with the registration of unit at the Land Transportation
Office.
e) Franchise is non-transferable and cannot be sold, alienated,
encumbered or disposed of in any manner but can be transferred by
hereditary succession.
SECTION 229. Fares. —
a) Until such time when the required hearing set and held for the
fixing of new tricycle fare matrix, the present minimum fare of Seven Pesos
(PhP7.00) per passenger for the first kilometer traveled plus One Peso
(PhP1.00) per passenger for every succeeding kilometer in excess of one (1)
kilometer traveled shall be followed.HDICSa
b) An informative billboard containing the current fare matrix shall

be posted prominently by TODA in all officially designated areas duly
approved by the TRU.
c) All tricycle units-for-hire are hereby required to display the
original fare matrix issued by the TRU.
SECTION 230. City Tricycle Franchising and Regulatory Board
(CTFRB). —
There is hereby created a City Tricycle Franchising and Regulatory
Board to be composed of the following:
Chairman: City Vice Mayor
Chairman, SP Committee on Transportation
Vice Chairman:
and
Communications
Chairman, SP Committee on Environment
Member:
Protection
Chairman, SP Committee on Rules and
Privileges
Chairman, SP Committee on Health and
Sanitation
Chairman, SP Committee on Tourism, Trade
and Industry
Chairman, SP Committee on Peace and
Order and Public
Safety
Chairman, SP Committee on Barangay
Affairs
City Planning and Development Coordinator
(CPDC)
Head, Tricycle Regulatory Unit (TRU)
Chief, Traffic Management Unit (TMU)
Chief of Police, PNP-Dasmariñas
President, Samahan ng Magta-tricycle ng
Dasmariñas
(SAMADA)
SECTION 231. Power, Duties and Functions of the CTFRB. —

The CTFRB shall perform the following:
a) Accept and process application for tricycle franchise;
b) Issue or grant the MTOP to qualified applicant, subject to the
rules and regulations, and existing ordinances on that matter;
c) Recommend to the Sangguniang Panlungsod the amount of fares
or adjusted fare, increases, periodically, to be imposed in a
particular zones or fixed route;
d) Recommend to the Sangguniang Panlungsod other reasonable
fee and related charges in the regulation of tricycle-for-hire, after
conduction a public hearing for that purpose;
e) Promulgate rules and regulations for the proper implementation
of this Article which shall continue to be a in full force and effect
until revoked or modified by the Sangguniang Panlungsod; and
f) Perform such other duties, powers and functions as may
hereafter be authorized by the Sangguniang Panlungsod.
SECTION 232. Penalty. —
There shall be imposed a fine of One Hundred Fifty Pesos (PhP150.00)
per year for every Late Renewal Fee and One Hundred Pesos (PhP100.00) for
non-display of Fare Matrix Fee.
ARTICLE V
Occupation or Calling Fee
There is hereby levied an annual occupation or calling fee in the
amount Two Hundred Pesos (PhP200.00) on the following individuals
engaged in the exercise or practice of their occupation or calling:
Acupuncturists;
Agriculturist;
Automotive mechanics, unless he is a mechanical engineer who has
paid his "professional tax";
Bakers;
Beauticians, make-up artists;
Boxers;
Butchers;
Cattle auctioneers;
Chef or head cooks;
Club Managers;
Computer Technicians;
Dance Instructors/Instructress;
Electricians, unless he is an electrical engineer who has paid his
"professional tax";
Electronics technicians (Radio, TV, Audio);
Embalmers (authorized by DOH);
Florists;
Hairdressers or hairstylists;
Heavy equipment operators;
Hospitality girls, entertainers, hostesses, taxi dancers;
Insurance adjusters, consultant or agents;
Interior decorators (professional);
Manicurists;
Marine officers, unless he is a marine engineer who has paid his
"professional tax";
Masseurs/Masseuse;
Masons, Welders, Pipefitters;
Master carpenters;
Master plumbers;
Nutritionists;
Professors, instructors or teachers in private institutions unless they
are "professionals" who have paid there "professional tax";
Psychic healers, Soothsayers, Seers;
Refrigeration and air-conditioning technicians;
Therapist, unless he is a registered nurse;
Security Officers/Guards;
Singers, radio broadcasters, announcers, disc jockeys;
Stevedores;
Swimming instructors;
Tailors, Haberdashers, Couturier, Modiste, Fashion Designer and the
like;
Telegraph operators;
Telephone operators;
Typewriter repairman;
Waiters or waitresses; and
Other similar occupations or callings
As used in this Article, the term:
a) Calling — means one's regular business trade, vocation or
employment which does not require the passing of an
appropriate government board or bar examination, such
professional actors and actresses, hostesses, masseurs and the
like.
b) Occupation — means one's regular business or employment, or
an activity which principally takes upon ones times, thought and
energies. It includes any calling, business or trade.
The occupation or calling fee imposed in this Article shall not apply to
persons exclusively employed in the government and to professions who
have paid their professional tax and with license issued by the Professional
Regulation Commission (PRC).
SECTION 236. Payment of the Fee. —
The occupation or calling fee aforementioned shall be paid before any
occupation or calling herein specified can be lawfully pursued and one line of
occupation or calling does not become exempted by being conducted with
some other occupation or calling for which the fee has been paid.
The occupation or calling fee aforementioned in this Article shall be
payable annually, on or before the thirty first (31st) day of January every
year. Any person beginning an occupation or calling after the month of
January must pay the prescribed fee in full before engaging in the pursuit of
his occupation or calling.
original fees due. IDaEHC

The City Treasurer shall keep a registry of persons who have paid the
occupation or calling fee imposed herein and shall submit a consolidated list
thereof to the City Mayor thru the Chief of Business Permits and Licensing
Office.
Any individual or corporation employing a person required under this
Article to pay a privilege fee on occupation or calling shall require the
presentation of the receipt for payment of the fee prescribed herein by that
person before employing him or, if already employed, the presentation of the
receipt of the annual payment for the current year.
Any person subject to the fee imposed in this Article shall write or print
in the deeds, receipts, reports and other important documents the number of
the official receipts issued to him.
ARTICLE W
Permit on Certain Activities
SECTION 240. Issuance of Permit for Certain Unspecified Activities.
—
The issuance of a permit for certain activities not specifically
enumerated in this Code shall be governed by the pertinent provisions of PD
771, PD 1096, PD 1185 and other existing laws, rules and regulations.
The Office of the City Building Official as deputized by the authorized
representative of the Department of Public Works and Highways (DPWH)
shall enforce the provisions of PD 1096 (National Building Code) in this City.
Collection of fees therefore shall be in accordance with the rates as
prescribed by the DPWH particularly on the following:
a) Building Permit
b) Sanitary/Plumbing Permit
c) Electrical Permit
d) Mechanical Permit
e) Sidewalk Construction Permit
f) Sidewalk Occupancy Permit
g) Excavation Permit
h) Inspection (plumbing, electrical and mechanical)
i) Line and grade establishment
j) Certificate of occupancy
k) Other related matter covered by the provisions of PD 1096 and
other related existing laws
Likewise, the Fire Marshal or the Officer-in-Charge of the Bureau of Fire
Protection (BFP), DILG in this City shall enforce the provisions of PD 1185
(Fire Code of the Philippines) and cause the collection of the corresponding
fees therefor.
ARTICLE X
Permit Fees on Real Estate Development
There shall be collected from every person, natural or juridical, a
Mayor's Permit or clearance fee on real estate development, and the like, as
follows:
Amount of Fee
1. ZONING/LOCATIONAL CLEARANCE
A. Single residential structure attached or detached

1) PhP100,000.00 and below PhP500.00
2) Over PhP100,000.00 to PhP200,000.00 1,000.00
1,000.00 + 1/10 of 1%
3) Over PhP200,000.00
in excess
of PhP200,000.00
B. Apartments/Townhouses
1) PhP500,000.00 and below PhP1,500.00
2) Over PhP500,000.00 up to PhP2 Million 2,500.00
3,600.00 + 1/10 of 1%
3) Over PhP2 Million
of cost in
excess to PhP2 Million
regardless of the
number of floors
C. Dormitories
1) PhP2 Million and below PhP4,000.00
4,000.00 + 1/10 of 1%
of cost in
regardless of the
number of floors
D. Institutional, the project cost of which is:
1) Below PhP2 Million PhP3,000.00
3,000.00 + 1/10 of 1%
of cost in
Commercial, Industrial and Agro-Industrial, the
E.
project cost of which is:
1) Below PhP100,000.00 PhP1,500.00
2) Over PhP100,000.00-PhP500,000.00 2,250.00
3) Over PhP500,000.00 3,000.00
4) Over PhP1 Million-PhP2 Million 4,500.00
7,200.00 + 1/10 of 1%
of cost in
excess of PhP2 Million
F. Special Uses/Special Projects
(Gasoline Station, Cell Sites, Slaughterhouse,
Treatment Plants, etc.)
1) Below PhP2 Million PhP7,200.00
7,200.00 + 1/10 of 1%
cost in
excess of PhP2 Million
Same as the original
G. Alteration/Espansion (cost only)
application
SUBDIVISION AND CONDOMINIUM PROJECTS (UNDER

2.
P.D. 957)
Subdivision
A.
Projects
Approval of Subdivision Plans (including
1)
townhouses)
Preliminary Approval and Location
a)
Clearance
(PALC)/Preliminary Subdivision
Development Plan
(PSDP)
PhP500.00/ha. or a fraction
• Processing Fee
thereof
• Inspection Fee 1.00/sq.m.
b) Final Approval and Development Permit
• Processing Fee PhP5.00/sq.m.
Additional Fee on Floor Area of
Housing component 3.00/sq.m.
Php1.00/sq.m. regardless
• Inspection Fee
of density
c) Alteration of Plan (affected areas only) 5.00/sq.m.
2) Certificate of Completion
• Certificate Fee 500.00/ha.
3) Extension of Time to Develop
• Processing Fee 504.00
Additional Fee (unfinished area for
14.40/sq.m.
development)
1.00/sq.m. regardless of
• Inspection Fee
density
Condominium
B.
Project
Approval of Condominium Plans/Final
1)
Approval and
Development Permit
Preliminary Approval and Location
a)
Clearance (PALC)
• Processing Fee PhP1,000.00
b) Final Approval/Development Permit
• Processing Fee PhP720.00
a) Land Area 7.20/sq.m.
b) No. of Floors 288.00/sq.m.
c) Building Areas 23.05/sq.m. of GFA
• Inspection Fee 1,500.00/ha.
c) Alteration of Plan (affected areas only) Same as Final Approval and
Development Permit
d) Conversion (affected areas only) -do-
• Processing Fee PhP504.00
• 17.30/sq.m.
development)
• Certificate Fee PhP216.00
SUBDIVISION AND CONDOMINIUM PROJECTS (UNDER

3.
B.P. 220)
Subdivision
A.
Projects
1) Approval of Subdivision Projects
Preliminary Approval and Locational
a)
Clearance (PALC)
• Processing Fee
a) Socialized Housing PhP0.50/sq.m.
b) Economic Housing 0.50/sq.m.
• Inspection Fee
• Processing Fee
• Inspection Fee
(Projects already inspected for PALC application
may not be
charged inspection fee)
c) Alteration Plans (affected areas only) Same as Final Approval and
Development Permit
• Processing Fee
Additional fee (unfinished area for
2.88/sq.m.
development)
• Inspection Fee
• Certificate Fee
a) Socialized Housing PhP500.00/ha.
b) Economic Housing 500.00/ha.
• Inspection Fee PhP0.50/sq.m.
B. Condominium Projects
1) Approval of Condominium Projects
Preliminary Approval of Locational
a) PhP1,000.00
Clearance (PALC)
• Processing Fee
a) Total Land Area PhP10.00/sq.m.
b) No. of Floors 144.00/floor
c) Building Areas 6.00/sq.m. of GFA
Development Permit
Inspection Fee (unfinished area for
• 1,500.00/floor
development)
• Certificate Fee PhP500.00/ha.
4. INDUSTRIAL/COMMERCIAL SUBDIVISION
1) Approval of Industrial/Commercial Subdivision
Preliminary Approval of Locational Clearance
a)
(PALC)
may
not be charged inspection fee)
Development Permit
Processing
• PhP3.00/sq.m.
Fee
Additional (unfinished area for development) 14.40/sq.m.
Inspection
• 1,500.00/ha.
Fee
Certificate
• PhP500.00/ha.
Fee
Processing
•
Fee
a) Industrial PhP504.00
b) Commercial 720.00
Inspection
• 1.00/sq.m.
Fee
FARMLOT
5. SUBDIVISION
1) Approval of Farmlot Subdivision

a)
(PALC)
may
not be charged inspection fee)
Development Permit
Processing
• PhP3.00/sq.m.
Fee
• 14.40/sq.m.
development)
Inspection
• 0.50/ha.
Fee
Certificate
• PhP500.00/ha.
Fee
Processing
•
Fee
Inspection
• 0.50/sq.m.
Fee
6. MEMORIAL PARK/CEMETERY PROJECT/COLUMBARIUM

Approval of Memorial Park/Cemetery
1)
Project/Columbarium
a)
(PALC)
• Processing Fee
a. Memorial Project PhP1.00/sq.m.
b. Cemeteries 1.00/sq.m
c. Columbarium 1.00/sq.m.
• Inspection Fee
b. Cemeteries 0.50/sq.m
• Memorial Project PhP5.00/sq.m.
• Cemeteries 1.50/sq.m.
• Columbarium 7.20/sq.m. of land area
300.00/floor
23.05/sq.m. of GFA
Same as Final Approval
c) Alteration of Fee
and
Development Permit
Processing
• PhP3.00/sq.m.
Fee
•
development)
b. Cemeteries 1.00/sq.m.
c. Columbarium 5.80/sq.m. of GFA
Inspection
•
Fee
Certificate
• PhP500.00/ha.
Fee
Inspection
•
Fee
a. Memorial Project 0.50/sq.m.
7. OTHER TRANSACTIONS/CERTIFICATIONS
A. Application/Request for Reclassification/ PhP3.00/sq.m.

Change of
Use
B. On Business
Locational Clearance/Certificate of Conformance and Non-
conformance/Locational Viability
1) Locational viability PhP500.00/Title
2) Commercial Establishment 500.00
3) Industrial 500.00
4) Sari-sari Store 200.00
5) Canteen 250.00
6) Restaurant/Fast food 500.00
C. Certifications
1) Zoning Certification
a) Residential PhP250.00/Title
b) Industrial 250.00/Title
c) Cemetery 250.00/Title
d) Commercial 250.00/Title
Certification of Town Plan/Zoning Ordinance
2) PhP75.00/page
Approval
3) Availability of Records/public request 350.00
4) Certificate of no record on file 250.00
5) Certified true copy of documents (report size)
• Document of five (5) pages or less 75.00
6) • Every additional
Photocopy page
of documents 5.00
PhP5.00
7) Other certifications not listed above 350.00
D. Certification for Subdivision Verification

• Certified True Copy of Map (Land Use Plan) 250.00

The fees imposed herein shall be paid to the City Treasurer upon
application for corresponding Mayor's clearance and/or permit
aforementioned.
SECTION 243. Rules and Regulations. —
No person shall engage in real estate development business and the
like in this City without first securing a permit and/or corresponding
clearance therefore from the City Mayor or his duly authorized
representative.
SECTION 244. Creation of Local Housing and Land Use Regulatory
Committee. —
There is hereby created a Local Housing and Land Use Regulatory
Committee to be composed of the following:
Chairman: City Mayor
Vice City Planning and Development Coordinator
Chairman: (CPDC)
Chairman, SP Committee on Housing and
Members:
Land Utilization
City Assessor
City Treasurer
City Budget Officer
The Committee shall assist and advice the Local Chief Executive and
the Sangguniang Panlungsod on matters pertaining to the developed
functions of the HLURB. The Committee shall also formulate the necessary
rules and regulations for the proper implementation of this Article, which
shall be in force and effect until revoked by the City Mayor or modified by
the Sangguniang Panlungsod.
a) No person, natural or juridical, shall engage in the business of
real estate development in this City without first securing the necessary
clearance or permit therefor from the City Mayor.
b) All applications for clearance or permit required under this Article
shall be submitted to the duly designated Zoning Administrator for
processing and appropriate action.
c) The duly designated Zoning Administrator/Inspector shall inspect
the site for development to verify plan specifications and see to it if such
development projects conform to national laws, ordinances; or rules and
regulations on housing and land uses.
All other matters, not herein specified related to real estate
development on the operation of subdivision and the like shall be governed
by the provisions of Presidential Decree No. 90, series of 1986; Presidential
Decree No. 957; Batas Pambansa Blg. 200; Republic Act No. 7279; Executive
Order No. 71 series of 1993; and other pertinent laws, rules, regulations.
ARTICLE Y
Building and Other Construction Permit Fees
No person, firm or corporation, including any agency or instrumentality
of the government shall erect, construct, alter, repair, move, convert or
demolish any building or structure or cause the same to be done without
first obtaining building permit thereof from the Office of City Building Official.
There shall be assessed and collected fees and charges for services
rendered in connection with the processing and issuance of Building Permit
at the following rates:
a) Filing Fee
Classification Filing Fee
Residential/Institutional/Commercial/Agricultural
Costing less than PhP250,000.00 PhP100.00
Costing PhP250,000.00 up to PhP1,000,000.00 150.00
Costing PhP1,000,000.00 up to PhP5,000,000.00 250.00
Costing PhP5,000,000.00 up to
350.00
PhP10,000,000.00
Costing more than PhP10,000,000.00 500.00
b) Processing Fee
Processing
Classification
Fee
Residential/Institutional/Agricultural
Costing less than P250,000.00 PhP100.00
Costing P250,000.00 up to P1,000,000.00 150.00
200.00
PhP5,000,000.00
250.00
PhP10,000,000.00
Processing
Classification
Fee
Commercial/Industrial
Costing less than P250,000.00 PhP200.00
Costing P250,000.00 up to P1,000,000.00 300.00
400.00
PhP5,000,000.00
500.00
PhP10,000,000.00
c) Building Permit Fee

1. CIVIL/STRUCTURAL FEE
Division A-1 — Single Family and Multi Family dwelling units,
R-1, R-2 and R-3
Area in sq. meters Fee
Original complete construction up to 20 sq.
PhP2.40
meters
Division A-1 — Single Family and Multi Family dwelling units,
R-1, R-2 and R-3
Additional/renovation/alteration up to 20 sq.
meters
regardless of floor area of original construction 2.90
Above 20 sq. meters to 50 sq. meters 4.10
Above 150 sq. meters 8.70
Division A-2 — Multi Family dwelling units

(Condominium), R-5
buildings/structures regardless of number of
storey.
Area in sq. meters Fee
Original complete construction up to 20 sq.
PhP3.60
meters
Additional/renovation/alteration up to 20 sq.
meters
regardless of floor area of original construction 4.10
Above 150 sq. meters 10.10
Divisions — B-1/C-1/E-1,2,3/F-1/G-1,2,3,4,5/H-
1,2,3/I-1 and J-1,2,3
Amount of
Area in sq. meters
Fee
Up to 500 PhP27.60
Above 500 to 600 26.40
Above 600 to 700 24.60
Above 700 to 800 23.40
Above 800 to 900 21.60
Above 900 to 1,000 20.40
Above 1,000 to 1,500 19.20
Above 1,500 to 2,000 18.00
Above 2,000 to 3,000 16.80
Above 3,000 14.40
B1 Residential, Hotels and Apartments

C1 Bowling Alleys
E1 Terminals, inter-modals or Multi-modals and Depots and Transit
Stations
E2 Shopping Center/Supermarkets, Public and Private Markets
E3 Aircraft hangars, open parking carports and garages
F1 Mills and Breweries
G1 Factories Manufacturing Establishments
G2,3,4,5 Mercantile Buildings, Warehouses, Storage Bins, Power and
Water
Generation/Distribution Facilities
H1 Theaters, Cinemas, Auditoria
H2 Dance halls, Cabarets, Ballrooms, Skating Rinks
H3 Amusements Parks, Clubhouses, Beach House
I1 Stadia, Sports Complexes, Convention Centers
J1 Agricultural Structures
J2 Private garages, carports, fences over 1.80 meters high, tanks,
swimming
pools and towers
J3 Stages, Platforms, Pelota, Tennis, Badminton or Basketball Courts,
Tombs, Mausoleum, Niches, Aviaries, Aquariums, Zoo Structures,
Banks and Record Vaults
Division C-2/D-1,2,3
C2 Churches and similar places of worship, Private Elementary,
Secondary,
Vocational and Trade School, Public and Private Colleges and
Universities
D1 Mental Hospitals, Sanitaria and Mental Asylum
D2 Public and Private Hospitals
D3 Nursing homes for ambulatory patients, School and home, for
children
over kindergarten age and orphanages
Area in sq. Meters Fee
Up to 500 PhP14.40
Above 500 to 600 13.20
Above 600 to 700 12.30
Above 700 to 800 11.60
Above 800 to 900 10.80
Above 900 to 1,000 10.10
Above 1,000 to 1,500 8.70
Above 1,500 to 2,000 8.00
Above 2,000 to 3,000 7.20
Above 3,000 6.00
Division J-2 Fee
Structures shall
be
assessed 50% of
the rate of the
principal building
of which they are
accessories
(Section 248 (c)
(1)).
2. ELECTRICAL FEE
Residential Institutional/Commercial
/Industrial
a) Wiring Permit PhP50.00/unit PhP150.00/unit

Main Switch/Circuit Breaker 50.00/unit 100.00/unit
Convenience Outlet 20.00/unit 50.00/unit
Lighting Outlet 20.00/unit 50.00/unit
Switches 20.00/unit 50.00/unit
Motor Control 80.00/unit 150.00/unit
Motors 80.00/unit 150.00/unit
Total
b) Transformer/Uninterrupted Fee
Power
Supply (UPS) Generator
Capacity (kVA)
5 kVA or less PhP50.00

Over 5 kVA to 50 kVA 50.00+4.80/kVA
Over 300 kVA to 1,500
866.00+1.20/kVA
kVA
Over 1,500 to 6,000 kVA 2306.00+0.60/kVA
Over 6,000 kVA 5600.00+0.30/kVA
Total Transformer/Uninterrupted Power Supply (UPS) Generator

Note:
Capacity shall
include all transformer, UPS and generators which are
owned/installed by the
owner/applicant as shown in the electrical plans and
specifications
Pole Attachment Location

c) Plan Permit
Power Supply Pole
PhP120.00/pole
Location
Guying Attachment 120.00/attachment
Note: This applies to designs/installations within the premises.
3. PLUMBING FEE
Fee
a) Installation Fees, one (1) "UNIT" composed of one (1)
water closet, two (2) floor drains, one (1) lavatory, one
(1) sink with ordinary trap, shall be charged as that of
the cost of a whole "UNIT" PhP29.00
b) Every fixture in excess of one unit:

Each water closet 8.00
Each floor drain 4.00
Each sink 4.00
Each lavatory 8.00
Each faucet 2.00
Each shower head 2.00
c) Special Plumbing Fixtures:

Each slop sink 8.00
Each urinal 5.00
Each bath tub 8.00
Each grease trap 8.00
Each garage trap 8.00
Each bidet 5.00
Each dental cuspidor PhP5.00
Each gas-fired water heater 5.00
Each drinking fountain 2.00
Each bar or soda fountain sink 5.00
Each laundry sink 5.00
Each laboratory sink 5.00
Each fixed-type sterilizer 2.00
d) Each water meter 2.00

12 to 25 mm Ø 10.00
Above 25 mm Ø 12.00
e) Construction of septic tank, applicable in all Groups

Up to 5.00 cu. meters of digestion chamber 29.00
Every cu. meter or fraction thereof in excess of
8.00
5.00 cu. meters
4. MECHANICAL FEE
Fee
a) Refrigerator, Air Conditioning and Mechanical Ventilation
Refrigerator (cold storage), per ton or fraction thereof PhP48.00
Ice Plants, per ton or fraction thereof 72.00
Packaged/Centralized Air Conditioning Systems:
Up to 100 tons, per ton 108.00
Every ton or fraction thereof above 100 tons 48.00
Window type air conditioners, per unit 72.00
Mechanical Ventilation, per kW or fraction thereof
of blower of fan, or metric equivalent 48.00
In a series of AC/REF systems located in one establishment,
the total installed tons of refrigeration shall be used as the
basis of computation for purposes of installation/inspection
fees, and shall not be considered individually.
b) Escalators and Moving Walks, funiculars and the like:

Escalator and moving walk, per kW or fraction thereof 12.00
Escalator and moving walks up to 20.00 lineal meters
or fraction thereof 24.00
Every lineal meter or fraction thereof in excess of 20
thereof in lineal meters 12.00
Funicular, per kW or fraction thereof 240.00
Per lineal meter travel 24.00
Cable car, per kW or fraction thereof 48.00
Per lineal meter travel 6.00
c) Elevators, per unit

Motor driven dumbwaiters 720.00
Construction elevators for material 2,400.00
Passenger Elevators 6,000.00
Freight Elevators 6,000.00
Car Elevators 6,000.00
d) Boilers, per kW
Up to 7.5 kW PhP600.00
Above 7.5 kW to 22 kW 840.00
Above 22 kW to 37 kW 1,080.00
Above 37 kW to 52 kW 1,440.00
Above 52 kW to 67 kW 1,680.00
Above 67 kW to 74 kW 1,920.00
Every kW or fraction thereof above 74 kW 6.00
Boiler rating shall be computed on the basis of 1 sq.m. of heating
Note: a)
surface for
one (1) boiler kW.
Steam from this boiler used to propel any prime-mover is exempted
b)
from fees.
Steam engines/turbines/etc. propelled from geothermal source will
c)
use the same
schedule of fees above.
e) Pressurized Water Heaters, per unit PhP240.00

f) Water Sump and Sewage Pumps for commercial/
industrial use, per kW or fraction thereof 72.00
g) Automatic fire sprinkler system, per sprinkler head 4.80
h) Diesel/Gasoline ICE, Steam, Gas Turbine Engine, Hydro,

Nuclear or Solar Generating Units and the like, per kW
Every kW up to 50 kW 30.00
Above 50 kW up to 100 kW 24.00
Every kW above 100 kW 3.60
i) Compressed Air, Vacuum, Commercial, Institutional,

and/or Industrial Gases, per outlet PhP24.00
j) Gas Meter, per unit 120.00
k) Power piping for gas/steam/etc. per linear meter or

fraction thereof or per cu. Meter or fraction thereof
whichever is higher 4.80
l) Other Internal Combustion Engines including cranes,

forklifts, loaders, pumps, mixers, compressors, and the
like, not registered with the LTO, per kW
Up to 50 kW 12.00
Every above 100 kW or fraction thereof 3.60
m) Pressure Vessels, per cu. meter or fraction thereof 72.00
n) Other Machinery/Equipment for commercial/industrial/

institutional use not elsewhere specified, per kW or
fraction thereof 72.00
o) Pneumatic tubes, Conveyors, Monorails, for materials

handling and addition to existing supply and/or
exhaust duct works and the like, per lineal meter or
p) Weighing Scale Structure, per ton or fraction thereof 60.00

Transfer of machine/equipment location within a building requires a
Note:
mechanical
permit and payment of fees.
5. ELECTRONICS FEE
Fee
Central Office switching equipment, remote
a)
switching
units, concentrators, PABX/PBX's, cordless/wireless
telephone and communication systems,
intercommunication
system and other types of
switching/routing/distribution
equipment used for voice, data image text,
facsimile, internet
service, cellular, paging and other types/forms of
wired or
wireless communication. PhP2.90/port
Broadcast Station for radio and TV for both

b)
commercial
and training purposes, CATV headed, transmitting/
receiving/relay radio and broadcasting
communications
stations, communication centers, switching
centers, control
centers, operation and/or maintenance centers,
call centers,
cell sites, equipment silos/shelters and other
similar
locations/structures used for electronics and
communication
services, including those used for navigational
aids, radar,
telemetry, tests and measurements, global
1,200.00/
positioning and
personnel/vehicle location. Location
Automated teller machines, ticketing, vending and

c)
other
types of electronic dispensing machines,
telephone booths,
pay phones, coin changers, location or direction-
finding
systems, navigational equipment used for land,
aeronautical
or maritime applications, photography and
reproduction
machine X-ray, scanners, ultrasound and other
apparatus/
equipment used for medical, biomedical,
laboratory and
testing purposes and other similar electronic or
electronically
controlled apparatus or devices, whether located
indoors or
outdoors. 12.00/unit
Electronics and communications outlet used for

d)
connection
and termination of voice, data, computer
(including
workstations, servers, routers etc.), audio, video,
or any
form of electronics and communication services,
irrespective
of whether a user terminal is connected. 2.90/outlet
Station/terminal/control point/port/central or
e)
remote panels/
outlets for security and alarm systems (including
watchman
system, burglar alarms, intrusion detection
systems, lighting
controls, monitoring, and surveillance system,
sensors,
detectors, parking management system, barrier
controls,
signal lights, etc.), electronics fire alarm (including
early-
detection systems smoke detectors etc.), sound
reinforcement/
background, music/paging/conference systems
and the like,
CATV/MATV/CCTV and off-air television,
electronically-
controlled conveyance systems, building
automation,
management systems and similar types of
electronic or
electronically-controlled installations whether a
2.90/
user
terminal is connected. termination
Studios, auditoriums, theaters, and similar

f)
structures for
radio and TV broadcast, recording, audio video 1,200.00/
reproduction/simulation and similar activities. Location
Antenna towers/masts or other structures for

g)
installation
of any electronic and/or communications
transmission/
reception. 1,200.00/structure
Electronic or electronically-controlled indoor and

h)
outdoor
signages and display systems, including TV
monitors,
multi-media signs, etc. PhP60.00/Unit
i) Poles and attachment:

Per Pole (to be paid by pole owner) 120.00
Per attachment (to be paid by any entity who
120.00
attaches)
Other types or electronics or electronically-

j) controlled
device, apparatus, equipment, instrument or units
not
specifically identified above. 60.00/Unit
6. ACCESSORY FEE
Fee
a) Line and Grade Fee
All sides up to 10 m. PhP28.80
Every meter or fraction thereof in excess of 10 m. 2.90
b) Ground Preparation and Excavation Fee

Inspection and Verification Fee 240.00
Per cu. meters of excavation 3.60
Issuance of GP & EP, valid only for thirty (30) days
or
superseded upon issuance of Building Permit 60.00
Per cu. meter of excavation for foundation with
4.80
basement
Excavation other than foundation or basement, per
3.60
cu. meter
Encroachment of footings or foundations of
buildings/
structures to public areas as permitted, per sq.
meter or
fraction thereof footing or foundation
300.00
encroachment
c) Fencing Fee
Made of masonry, metal, concrete up to 1.80
meters in
height, per lineal meter or fraction thereof 3.60
In excess of 1.80 meters in height, per lineal
meter or
Made of indigenous materials, barbed, chicken or
hog
wires, per linear meter 2.90
d) Construction of Pavements, up to 20 sq.m. 28.80
e) In excess of 20% or fraction thereof of paved areas

intended for commercial/industrial/institutional
use,
such as parking and sidewalk areas, gasoline
station
premises, skating rinks, pelota courts, tennis and
basketball courts and the like 3.60
Use of Streets and Sidewalks, Enclosure and

f)
Occupancy
of Sidewalks up to 20 sq.m. per calendar month 288.00
Every sq. meter or fraction thereof in excess of 20
sq. m. 14.40
Erection of Scaffoldings, Occupying Public areas,

g)
per
calendar month
Up to 10 meters in length 180.00
Every lineal meter or fraction thereof in excess of
14.40
10 meters
h) Sign Fee
Erection and anchorage of display surface, up to 4
sq.m.
of signboard area PhP144.00
Every sq. meter of fraction thereof in excess of 4
28.80
sq.m.
Advertising
Type of Sign Display Business Signs
Signs
Neon PhP43.20 PhP62.40

Illuminated 28.80 43.20
Others 18.00 28.80
Painted-on 11.50 21.60
i) Demolition Fee
Buildings in all Groups per sq. meter floor area PhP3.60
Building Systems/Frames or portion thereof per
Vertical
or horizontal dimensions, including Fences 4.80
Structures of up to 10 meters in height 960.00
Every meter or portion thereof in excess of 10 m. 60.00
Appendage of up to 3 cu. meter/unit 60.00
Every cu.m. or portion thereof in excess of 3 cu.m. 60.00
Moving Fee, per sq. meter of area of
building/structure to
be moved 3.60
j) Repairs Fee
Alteration/renovation/improvement on
vertical/dimensions
of buildings structures in square meter, such
facades,
exterior and interior walls, shall be assessed in
accordance
with the following rate, for all groups 6.00
Alteration/renovation/improvement on horizontal
dimensions of buildings/structures, such as
floorings
ceilings and roofing shall be assessed in
accordance, with
the following rate, for all groups 6.00
Repairs on buildings/structures in all Groups

costing more
than Five Thousand Pesos (PhP5,000.00) shall be
charged
one percent (1%) of the detailed repair cost
(itemized
original materials to be replaced with same or new
substitute
and labor)
7. ACCESSORIES OF THE BUILDING/STRUCTURE FEES

Fee
a) All parts of buildings which are open on two (2) or more
sides, such as balconies, terraces, lanais and the like, shall
be charged 50% of the rate of the principal building of
which they are part (Section 248 (c) (1) of this Schedule).
b) Buildings with a height of more than 8 meters shall be

charged an additional fee of twenty-five centavos (PhP0.25)
per cu.m. above 8 meters. There shall be measured from
the ground level up to the bottom of the roof slab or the top
of girt whichever applies.
c) Bank and Records Vaults with interior volume up to 20 cu.

meters. PhP24.00
In excess of 20 cu. meters. PhP9.60
Swimming Pools, per cu. meters or

d)
fraction thereof:
GROUP A Residential 3.60
Commercial/Industrial GROUPS B, E, F &
43.20
G
Social/Recreational/Institutional GROUPS
28.80
C, D, H & I
Swimming pools improvised from local
indigenous
materials such as rocks, stones and/or small boulders and
with plain cement flooring shall be charged 50% of the
above rates.
Swimming pool shower rooms/locker
rooms:
Per unit or fraction thereof 72.00
Residential GROUP A 7.20
GROUP B, E, F & G 21.60
GROUP C, D & H 14.40
Construction of firewalls separate from
e)
the building:
Per sq. meter or fraction thereof 3.60
Provided, that the minimum fee shall be 57.60
Construction of towers: including Radio and TV towers, Water tank

f)
supporting structures
and the like:
Trilon
Self-Supporting
(Guyed)
Single detached dwelling units PhP600.00 PhP180.00
Commercial/Industrial Groups
B,E,F & G up to 10 meters in
height 2,880.00 288.00
Every meter or fraction thereof
in excess of 10 meters 144.00 14.40
Educational/Recreational/
Institutional Groups C, D, H, I
Up to 10.00 meters in height 2,160.00 144.00
Every meter or fraction thereof
in excess of 10 meters 144.00 14.40
Fee
g) Storage Silos, up to 10 meters in height PhP2,880.00
Every meter or fraction thereof in excess of 10 meters. 180.00
Silos with platforms or floors shall be
charged an
additional fee in accordance with Section 248 (c) (1) of
this Schedule.
Construction of Smoke stacks and

h)
Chimneys for
Commercial/Industrial Use Groups B, E, F
and G:
Smokestacks, up to 10 meters in height, measured from
the base. 288.00
Every meter or fraction thereof in excess of 10 meters 14.40
Chimneys, up to 10 meters in height, measured from the base 57.60
Every meter or fraction thereof in excess of 10 meters 2.40
i) Construction of Commercial/Industrial Fixed Ovens, per

sq. meters or fraction thereof of interior
57.60
floor areas.
j) Construction of Industrial Kiln/Furnace, per cu. Meter or

fraction thereof of volume. 14.40
k) Construction of reinforced concrete or steel tanks or above

ground GROUPS A and B, up to 2 cu. m. 14.40
Every cu. m. or fraction thereof in excess
14.40
of 2 cu.m.
For all other than Groups A and B up to
PhP576.00
10 cu.m.
Every cu. meter or fraction thereof in excess of 10 cu.m. 28.80
l) Construction of Water and Waste Water Treatment Tanks:

(Including Cisterns, Sedimentation and Chemical Treatment
Tanks) per cu. meter of volume. 8.40
Above ground up to 10 cu.m. 576.00
Every cu. m. or fraction thereof in excess of 10 cu. m. 57.60
Underground, up to 20 cu. m. 648.00
Every cu. m. or fraction thereof in excess of 20 cu. m. 28.80
m) Pull-outs Reinstallation of Commercial/Industrial Steel Tanks:

Underground, per cu. meter or fraction thereof of excavation 3.60
Saddle or trestle mounted horizontal tanks, per cu. meter or
fraction thereof of volume of tank: 3.60
Reinstallation of vertical storage tanks shall be the same as
new construction fees in accordance with Section 248 (c) (7)
(k) above.
n) Booths, Kiosks, Platforms, Stages and the like, per sq.

meter or fraction thereof of floor area:
Construction of permanent type 12.00
Construction of temporary type 6.00
Inspection of knock-down temporary
28.80
type, per unit
o) Construction of buildings and other accessory structures

within cemeteries and memorial parks:
Tombs, per sq. meter of covered ground
6.00
areas
Semi-enclosed mausoleums whether canopied or not, per
sq. meter of built up area 6.00
Totally enclosed mausoleums, per sq. meter of floor area 14.40
Totally enclosed mausoleums, per sq. meter of floor area 6.00
Columbarium, per sq. meter 21.60

The fees and charges referred to in this Article shall be paid to the City
Treasurer before the issuance of Building Permit.
SECTION 250. Penal Provision. —
It shall be unlawful for any person, firm or corporation, including any
agency or instrumentality of the government to erect, construct, alter,
repair, move, convert or demolish any building or structure or cause the
same to be done contrary to or in violation of any provision of this Code and
of the National Building Code of the Philippines. Punishment shall be in
accordance with the provisions of the National Building Code of the
Philippines (P.D. 1096).
ARTICLE Z
Building Permit Construction Information Sign Fee
Section 304.5.H of the Implementing Rules and Regulations of the
National Building Code of the Philippines (P.D. 1096) states that the
owner/permittee shall put a Building Permit Sign which complies with the
prescribed dimensions and information which shall remain posted on the
construction site for the duration of the construction. DTCSHA
The Office of the Building Official shall issue the required Building
Permit and Information Sign upon payment of the required fee by the
permittee.
rendered in connection with the processing and issuance of Building Permit
Construction Sign at the following rates:
For Building Permit Fee
0.60 m. x 0.90 m. (All
PhP300.00
Types)

Treasurer before the issuance of Building Permit Construction Sign.
SECTION 254. Administrative Fine. —
There shall be a fine of Five Thousand Pesos (PhP5,000.00) for the
failure of the owner/permittee to post Building Permit Construction Sign Fee.
ARTICLE AA
Permit for Building Occupancy
No building or structure shall be used or occupied and no change in the
existing use or occupancy classification of a building or structure or portion
thereof shall be made until the Building Official has issued a Certificate of
Occupancy, therefor, as provided in the Implementing Rules and Regulations
of Presidential Decree No. 1096, otherwise known as the National Building
Code of the Philippines.
A Certificate of Occupancy shall be issued by the Building Official after
final inspection of a Certificate of Completion, and therefore found that the
construction of building or structure conforms to the provisions of National
Building Code of the Philippines (P.D. 1096) as well as with the approved
plans and specifications.
rendered in connection with the processing and issuance of Certificate of
Occupancy at the following rates:
Cost Per Sq.
Group
Meter
A, B, C, D, E, G, H, I PhP12,000.00
F 8,000.00
J 6,000.00
Amount of Fee
a) Division A-1 and A-2 Buildings:
Costing up to PhP150,000.00 PhP120.00
Costing more than PhP150,000.00 up to
240.00
PhP400,000.00
480.00
PhP850,000.00
960.00
PhP1,200,000.00
Every million or portion thereof in excess of
960.00
PhP1,200,000.00
b) Division B-1/E-1,2,3/F-1/G-1,2,3,4,5/H-1,2,3,4/and I-1

Buildings:
Costing up to PhP150,000.00 240.00
480.00
PhP400,000.00
960.00
PhP850,000.00
1,200.00
PhP1,200,000.00
1,200.00
PhP1,200,000.00
c) Division C-1,2/D-1,2,3 Buildings:

Costing up to PhP150,000.00 180.00
300.00
PhP400,000.00
720.00
PhP850,000.00
1080.00
PhP1,200,000.00
1080.00
PhP1,200,000.00
d) Division J-1 Buildings/Structures

With floor area up to 20 sq. m. 60.00
With floor area above 20 sq. m. up to 500 sq. m. 288.00
With floor area above 500 sq. m. up to 1,000 sq. m. 432.00
With floor area above 1,000 sq. m. up to 5,000 sq.
576.00
m.
With floor area above 5,000 sq. m. up to 10,000 sq.
240.00
m.
With floor area above 10,000 sq. m. 2,880.00
e) Division J-2 Structures:

Garages, carports, balconies, terraces, lanais and
the
like: 50% of the rate of the principal building, of
which they are accessories.
Aviaries, aquariums, zoo structures and the like:
same
rates as for Section 256 (d).
Towers such as for Radio and TV transmissions, cell sites,

sign (ground or roof type) and water tank supporting
structures and the like in any location shall be imposed
fees as follows:
First ten (10) meters of height from the ground 960.00

Every meter or fraction thereof in excess of ten (10)
60.00
meters
f) Change in Use/Occupancy
Per sq. meter of fraction thereof of area affected 6.00

Treasurer before the issuance of Certificate of Use/Occupancy.
ARTICLE BB
Permit on Installation of Electric Wattmeter
No person, firm or corporation, including any agency or instrumentality
of the government shall erect, construct, alter, repair, move, convert or
demolish any building or structure or cause the same to be done without
obtaining first a Wiring Permit and Certificate of Final Electrical Inspection
from the Building Official of this City.
Wiring Permit is a pre-requisite permit before filing an application for
Certificate of Final Electrical Inspection and both should be filed in writing
and on the prescribed form.
Application for the permit shall be filed by the owner or actual
contractor. The permit issued shall be posted in a conspicuous place in the
premises of the building together with the building permit. If the work or the
installation is found not in conformity with the condition set forth in the
permit, the permit shall be cancelled or revoked and the fees therefore shall
be forfeited.
The contractor or owner of the house or building shall apply for the
permit for inspection and approval of the new interior electrical installation,
repair or alteration as soon as the work is completed before the use of the
said installation. No interior electrical installation, repair or alteration or
cancelled or enclosed electrical installation shall begin or be used without
prior inspection and approval of the Building Official or his duly authorized
representative.
In the case of a firm, partnership or association, the manager,
administrator or the person who is in-charge of the management or
administration of the business shall be held liable for the violation thereof;
and the permit granted to such firm, partnership, corporation or association
shall be revoked.
SECTION 259. Requirements for Application of Permit. —
Any person desiring to obtain a Wiring Permit and Certificate of Final
Electrical Inspection shall file an application therefore in writing and on the
prescribed form and shall attached other requirements as prescribed in the
National Building Code of the Philippines (P.D. 1096).
SECTION 260. Processing of Permit. —
The processing of permit stated on this Article shall be under the
overall administrative control and supervision of the Building Official and his
technical staff of qualified professionals.
Every person who shall install or alter, or cause to install or alter the
Electric Wattmeter shall pay the following fees:
Residential Institutional/Commercial/
Industrial
Wiring Permit PhP50.00/unit PhP150.00/unit

Main Switch/Circuit
50.00/unit 100.00/unit
Breaker
Motor Control/Motors 80.00/unit 150.00/unit

The fees imposed in this Article shall be paid to the City Treasurer upon
application of the permit with the Building Official.
ARTICLE CC
Annual Inspection Fee on Building
Annual inspection of the building shall be conducted by the Building
Official or his authorized representative. Annual inspection of building shall
include inspection of structural stability and use of building,
sanitary/plumbing inspection, electrical inspection and
mechanical/machinery inspection. No building shall be occupied or used nor
shall any engine or machinery be installed or operated within the limits of
this City without the permit of the Building Official and the payment of the
inspection fee prescribed in this Article. However, all buildings fall under the
Category I of the Rule III of the Implementing Rules and Regulations of
National Building Code of the Philippines (P.D. 1096) are exempted,
otherwise, the owner of the building shall request in writing for a building
inspection.
There shall be imposed an annual inspection fee on building in
accordance with the schedule of fees stated in Rule III (21) of the
Implementing Rules and Regulations of National Building Code of the
Philippines (P.D. 1096). CScTED
Amount of
Fee
a) Division A-1 and-A-2:
Single detached dwelling units and duplexes are
not subject
to annual inspections.
If the owner request inspections, the fee for each of
the
services enumerated below is Land Use
Conformity,
Architectural Presentability, Structural Stability,
Sanitary
and Health Requirements Fire-Resistive
PhP144.00
Requirement.
Division: B-1/D-1,2,3/E-1,2,3/F-1/G-1,2,3,4,5/H-
b)
1,2,3,4/
and I-1, Commercial, Industrial Institutional
buildings
and appendages shall be assessed area as follows:
Appendage of up to 3 cu. meters/unit 180.00

Floor area to 100 sq. meters 144.00
Above 100 sq. meters up to 200 sq. meters 288.00
Above 500 sq. meters up to 750 sq. meters 1,152.00
Above 750 sq. meters up to 1,000 sq. meters 1,440.00
Every 1,000 sq. meters or its position in excess of
1,000
sq. meters 1,440.00
Division C-1, 2, Amusement Houses, Gymnasia and

c)
the like:
First class cinematographs or theaters 1,440.00
Second class cinematographs or theaters 864.00
Third class cinematographs or theaters 624.00
Grandstands/Bleachers, Gymnasia and the like 864.00
d) Annual plumbing inspection fees

Each plumbing unit PhP72.00
e) Electrical Inspection Fees
A onetime electrical inspection fee equivalent to

10% of
total Electrical Permit Fees shall be charged to
cover all
inspection trips during/construction.
Annual Inspection Fees are the same as in Building

Permit
Electrical Fee.
Residential Institutional/Commercial/
Industrial
Wiring Permit PhP50.00/unit PhP150.00/unit
Main Switch/Circuit Breaker 50.00/unit 100.00/unit
Motor Control/Motors 80.00/unit 150.00/unit
Amount of Fees
Total Transformer/Uninterrupted Power
Supply (UPS) Generator Capacity (kVA)
5 kVA or less PhP50.00

Over 50 kVA to 300
266.00+2.40/kVA
kVA
Over 300 kVA to 1,500
866.00+1.20/kVA
kVA
Over 1,500 to 6,000
2,306.00+0.60/kVA
kVA
Over 6,000 kVA 5,600.00+0.30/kVA
f) Annual Mechanical Inspection Fees:

Refrigeration and Ice Plant, per ton:
Up to 100 tons capacity PhP30.00
Above 100 tons up to 150 tons 24.00
Air Conditioning Systems:
Window type air conditioners, per unit 48.00
Packaged or centralized air conditioning systems:
First 100 tons, per ton 30.00
Above 100 tons, up to 150 tons per ton 24.00
Mechanical Ventilation, per unit, per kW:
Up to 1 kW 12.00
Above 1 kW to 7.5 kW 60.00
Every kW above 7.5 kW 24.00
Escalator and Moving Walks; Funiculars and the
like:
Escalator and Moving Walks, per unit 144.00
Funiculars, per kW or fraction thereof 60.00
Per lineal meter or fraction thereof of travel PhP12.00
Cable Car, per kW or fraction thereof 30.00
Per lineal meter of travel 2.40
Elevators, per unit:
Passenger elevators 600.00
Freight elevators 480.00
Motor driven dumbwaiters 60.00
Construction elevators for materials 480.00
Car elevators 600.00
Every landing above first five (5) Landing for
all the
above elevators 60.00
g) Boilers, per unit

Up to 7.5 kW 480.00
Above 7.5 kW to 22 kW 660.00
Above 22 kW to 37 kW 720.00
Above 67 kW to 74 kW 1,080.00
h) Pressurized Water Heaters, per unit 144.00
i) Water Sump and Sewage Pumps for commercial/

industrial use, per kW
Up to 5 kW 66.00
Above 5 kW to 10 kW PhP108.00
j) Automatic fire sprinkler system, per sprinkler head 2.40
k) Diesel/Gasoline ICE, Steam, Gas Turbine Engine,

Hydro, Nuclear or Solar Generating Units and the
like,
per kW
Every kW up to 50 kW 18.00
Compressed Air, Vacuum, Commercial,

l)
Institutional,
and/or Industrial Gases, per outlet 12.00
m) Power piping for gas/steam/etc. per linear meter or

fraction thereof or per cu. Meter or fraction thereof
whichever is higher 2.40
Other Internal Combustion Engines including

n)
cranes,
forklifts, loaders, pumps, mixers, compressors, and
the
like, not registered with the LTO, per kW
Per unit, up to 10 kW 120.00
o) Pressure Vessels, per cu. meter or fraction thereof 48.00
Other Machinery/Equipment for

p)
commercial/industrial/
institutional use not elsewhere specified, per kW or
fraction thereof
Up to 1/2 kW 9.60
Above 1/2 kW up to 1 kW 27.60
Every kW above 10 kW or fraction thereof 4.80
Pneumatic tubes, Conveyors, Monorails, for

q)
materials
handling and addition to existing supply and/or
exhaust
duct works and the like, per lineal meter or fraction
thereof 2.90
Weighing Scale Structure, per ton or fraction

r) 36.00
thereof
s) Testing/Calibration of pressure gauge, per unit 36.00
Each gas meter, tested, proved and sealed, per

t) 30.00
gas meter
Every mechanical ride inspection, etc. used in

u)
amusement,
centers of fairs, such as Ferris wheel and the like,
36.00
per unit

The annual fees imposed in this Article shall be paid to the City
Treasurer upon application of the permit with the Building Official.
ARTICLE DD
Right-of-Way and Work Permit
For purposes of this Article all telecommunications, water, electrical
and Cable Television Company who will install or replace their
equipment/facilities on or along public or private roads of this City shall
apply for a permit.
Any person or company who will undertake or cause to undertake any
digging or excavation as part of their work in the installation of their facilities
on any part or portion of the roads of the City of Dasmariñas shall first
secure the permit from the Office of the Building Official specifying the
duration of the excavation. The applicant shall post a restoration bond in
form of cash or cheque callable in demand. The Office of the City Engineer
shall determine the amount of bond based on the prevailing cost of
restoration of pavement. The restoration bond will refund to the applicant
after the issuance of the Certificate of Restoration from the Office of the City
Engineer.
The Office of the City Engineer shall supervise the digging and
excavation and shall determine the necessary width of the streets to be dug
or excavated. Said office shall likewise inform the Office of the City Treasurer
of any delay in the completion of the excavation work for purposes of
collection of the additional fee.
In order to protect the public from any danger, appropriate signs must
be placed in the area where work is being done.
SECTION 267. Requirements for Application of Right-of-Way and
Work Permit. —
Any person or company desiring to obtain a Right-of-Way and Work
Permit shall file an application therefore in writing addressed to the City
Engineer and shall attached the location plan of their facilities including the
detailed plan of works to be done.
The following fees shall be imposed on every person or company who
shall install or replace their facilities on or along public or private roads
within this City.
Amount of Fee
1) Open trench excavation per cubic meter
(minimum width of trench 0.60 m.) PhP60.00/cu.m.
For pipes or conduits crossing across
2)
base of
streets per linear meter 48.00/l.m.
3) Manholes, service boxes per unit 120.00/unit
4) Service Cabinets, per unit 360.00/unit
5) Poles, per unit 120.00/unit
Additional fee for everyday of delay shall
6)
be
the total amount of paid fee multiplies by
the
numbers of days delayed.
The fees imposed in this Article shall be paid to the Office of the City
Treasurer by every person or who shall install their facilities on public or
private roads within this City before issuance of permit.
ARTICLE EE
Annual Fees for the Installation, Operation and Maintenance of Poles,
Antennae, Towers and Cell Sites/Relay Stations
a) Antennae — a conducting wire or coil from which radio waves are
sent or received.
b) Mast — a vertical support made or galvanized iron pipes or
wooden post over fifteen (15) meters in height, supported by
guide wire for carrying radio aerials.
c) Pole — cables or wires are attached to a vertical post either
wooden or concrete made from which cables or wires are
attached.
d) Towers — shall be construed as a tall structural steel framework
of high proportion to its lateral dimensions, standing
independently or constricted on a base with foundation used for
UHF, cell sites/relay station disks.
Annual fees for the installation, operation and maintenance of poles,
antennae, towers and cell sites/relay stations shall be imposed at the
following rates:
Amount of Fee
1) Antenna Tower Base for CB PhP10,000.00/year

2) Antenna Mast Base/Tower for UHF/VHF/Discs 10,000.00/year
a) Poles for Electrical Cable Television and
Telecommunication Facilities 25.00/unit/year
b) Tower for Cell Site/Relay Station 50,000.00/year
Towers are allowed for one (1) repeater
c)
and additional
repeater attachments shall be charged accordingly in the
amount of Ten Thousand Pesos (PhP10,000.00) annually
per repeater

Payment of the above indicated fees may be made either annually or
quarterly, ten percent (10%) discount shall be given to those who will pay
annually.
The following electrical, cable, television and telecommunication
equipment facilities shall be subject to regulatory measures hereunder
prescribed:
a) All poles, antennae, towers, masts, disks and other similar
communication equipment and facilities for the operation of CB,
UHF/VHF, cell sites/relay sites, electrical cable television installed
and operating within the boundaries of the City of Dasmariñas.
b) The equipment/facilities mentioned above which are owned or
used solely by the Government are EXEMPTED from the payment
of the prescribed fees PROVIDED THAT, where said
equipment/facilities are being used/utilized jointly by the
Government and other private/commercial entities, said other
private/commercial entities shall be subject to the rates
prescribed hereunder: PROVIDED FURTHER THAT, the
equipment/facilities mentioned above, owned or being utilized by
private/commercial entities attached to, connected to or
otherwise utilizing the tower, antennae or facilities owned or
previously owned by the Government, shall likewise be subject to
the rates herein imposed, PROVIDED FINALLY THAT, in cases
where a single antennae/tower or other communication
equipment/facility hereof is being operated, used or otherwise
utilized jointly by different various private/commercial proprietors
or entities, each proprietor, corporation or entity utilizing the
same shall be liable for the payment of the fees herein imposed.
cDCEIA
c) The Office of the City Engineer shall prepare the list of all poles,
towers, antennae and other electrical cable television,
communication equipment/facilities covered by this Article for its
initial implementation for year 2015 and whenever necessary
shall provide technical data and specifications to supplement the
provisions of this Article. Prepare an initial appraisal of all
antennae and towers within the limits of the City of Dasmariñas
to determine those which are covered by this Article. Coordinate
with the License Division preparatory to initial issuance of notices
to all affected antennae and towers.
ARTICLE FF
Certifications
There shall be collected a fee of Fifty Pesos (PhP50.00) for processing
and issuance of Certifications for each of the following:
a) Certified true copy of Building Permit
b) Certified true copy of Certificate of Use/Occupancy
c) Issuance of Certificate of Damage
d) Certified true copy of Certificate of Damage
e) Certified true copy of Electrical Certificate
f) Issuance of Certificate of Gas Meter Installation
g) Certified true copy of Certificate of Operation
h) Other Certifications
The fees referred to in this Article shall be paid to the City Treasurer
before the issuance of Certifications.
ARTICLE GG
Environmental Protection/Inspection Fee
There shall be collected an Environmental Protection Fee for the
different types of business applying for or renewing their permits prescribed
as follows:
Amount of
Fee
Heavy Industries:
a) Tannery PhP7,000.00
b) Chemical Manufacturing 7,000.00
c) Electronics 5,000.00
d) Metal Fabrication 5,000.00
e) Plastic/Vinyl Manufacturing 5,000.00
f) Aluminum Fabrication 4,000.00
g) Bulb Manufacturing PhP4,000.00
h) Ceramics, Bathroom Fixtures 4,000.00
i) Paper Products 4,000.00
j) Rubber/Dye/Paint 4,000.00
k) Food Processing (Large Scale) 3,000.00
l) Textile Mills 3,000.00
m) Others 3,000.00
Medium Industries
a) LPG Refilling Plant 3,000.00
b) Hatchery 2,500.00
c) Batching 2,500.00
d) Refinery 2,500.00
e) Food Processing (Small Scale) 2,500.00
f) Concrete Products 1,500.00
g) Others 1,500.00
Light Industries
a) Agro-Industrial (backyard) 1,200.00
b) Furniture Making 1,200.00
c) Garments and other Fabric-Based Products 1,200.00
d) Printing 1,200.00
e) Hats/Bags/Shoes/Belts/Wigs (with Dyeing) 1,200.00
Hats/Bags/Shoes/Belts/Wigs (without
f) 1,000.00
Dyeing)
g) Assembly drilling 1,000.00
h) Storage/Warehouse/Haulage 1,000.00
i) Corrugated Cartons 700.00
j) All kinds of lessor 700.00
k) Packaging 700.00
Food Industries
a) Bakery PhP500.00
b) Restaurant 700.00
c) Canteen 300.00
d) Carinderia 300.00
e) Fruit Stall (along the road) 300.00
f) Others 500.00
Trading/Merchandising
a) Supermarket 1,000.00
b) Market stall
• Wet goods 500.00
• Dry goods 300.00
c) Grocery 500.00
d) Sari-sari store 100.00
LPG, Pet shop, Drug Store, Flower Shops &
e) 500.00
Gardens/Nurseries
f) Appliance Center, Electronics store, Auto Supply, General
Merchandise, Electrical Supply, Bicycle Store,
Dental/Medical
Supply, Gift Shop, Shoes/Bags, Garments Store,
Agricultural/
Veterinary Supply 700.00
Hardware Construction Supply, Raw Materials Supply,
g)
Furniture,
Paint Center, Glass & Aluminum 700.00
h) Bottled/Canned Products 700.00
i) Others 700.00
Small Scale Industries

a) Jeepney Body/Builders 500.00
b) Hollow blocks/Furniture 500.00
c) Charcoal Manufacturing 500.00
d) Others 500.00
Amusement Places
Billiard Hall, Bingo House, Bowling, Fitness
a) 500.00
Center
b) Dancing Hall, Bistro, Bar, Function Halls 1,000.00
Disco, Beer Garden, Folk House, Cocktail
c) 1,000.00
Lounge
d) Race Track, Sports Coliseum 3,000.00
e) Others 1,000.00
Institutional Establishments
a) Hospitals
• 200 or more beds 3,000.00
• 101 to 199 beds 1,500.00
• 50 to 100 beds 1,000.00
• Less than 50 beds 700.00
b) Lying-in Clinic 500.00
c) Clinics & Laboratories 500.00
d) Private Schools
• 1,000 or more enrollees 1,000.00
• 500 to 999 enrollees 500.00
• Less than 500 enrollees 400.00
Banks, pawnshops, money changers, lending
e) 500.00
investors
f) Others 500.00
Services
a) Repair Shop/Vulcanizing 500.00
b) Beauty Parlor, Barber Shop 500.00
c) Rentals (Video, Computer Shop) 500.00
d) Transportation Terminals 1,000.00
e) Water Refilling 500.00
f) Telecommunications 1,000.00
g) Funeral Services 1,500.00
h) Water District 3,500.00
i) Dwelling
• Boarding Houses/dormitories (per door) 100.00
• Apartment for Rent (per door) 150.00
• Hotels, Motels and Inns 2,500.00
j) Services Offices 500.00
k) Others 500.00
Agricultural
a) Rice Mill 500.00
b) Other 500.00
Slaughterhouse
• Private Office 4,000.00
Junkshops PhP1,000.00
Gasoline Service and Filling Station including LPG 3,000.00
Golf Courses 5,000.00
Golf Clubs, Tennis Clubs and Gun Clubs (Firing Range) 1,000.00
Other recreational facilities (Resorts) 1,500.00
All other businesses not specifically mentioned in each
500.00
category

The fee imposed in this Article shall be paid to the City Treasurer upon
application or renewal of business permit.
should subject the taxpayer to a surcharge of ten percent (10%) of the
original amount of fees due, such surcharge to be paid at the same time and
in the same manner as the fee due.
ARTICLE HH
Water Extraction Fee
There shall be an annual collection of Water Extraction Fee for all types
of businesses where water is being drawn up underground within the City of
Dasmariñas for manufacturing, recreational activities, golf courses
maintenance, cleaning water service and distribution.
The City Mayor will designate either the City Environment and Natural
Resources Officer (CENRO) or City Engineer to implement the provisions of
this Code to have proper monitoring of water extraction used in the City of
Dasmariñas, to sustain the operation of existing establishment by limiting
overuse of underground water carrying capacity; to protect the environment
from further deterioration by implementing physical project funded from fees
collected.
The Water Extraction Fee shall be monitored and assessed by either
the City Engineer or the CENRO. Fees shall be assessed by any of the said
department head as designated by the City Mayor to be paid to the City
Treasurer with rates as follows:
Size of Pipe Ø Diameter Rate Per Year

By
By inch
millimeter
2 50.8 PhP4,000.00
3 76.2 6,000.00
4 101.6 8,000.00
6 152.2 12,000.00
8 203.2 16,000.00
10 254 20,000.00
12 304.8 24,000.00
14 355.6 28,000.00
16 406.4 32,000.00
The following are exempted in the imposition of fees:
1) Government-owned water system.
2) Non-profit water system used for domestic purposes only.
3) Businesses with certification from monitoring office attesting that
the project is a non-extensive water user.
ARTICLE II
Permit Fee on Machinery and Other Heavy Equipment for Rent
There shall be collected an annual permit fee at the following rates for
each agricultural machinery or heavy equipment from operator of the said
machinery renting out said equipment in this City.
Annual Permit
Fee
a) Farm Tractor, "Kuliglig" and the like PhP250.00

b) Bulldozer 500.00
c) Forklift 500.00
d) Grader 500.00
Other similar machinery or heavy
e)
equipment not
enumerated above 500.00

The fees imposed herein shall be payable upon application for a
Mayor's Permit.
The City Treasurer shall keep a registry of all heavy equipment and
machinery which shall include the make and brand of the heavy equipment
and agricultural machinery and the name and address of the owner.
ARTICLE JJ
Suppliers' Registration Fee
There shall be collected an initial registration fee of Five Thousand
Pesos (PhP5,000.00) for every supplier conducting business with the City
Government and a renewal fee of Three Thousand Pesos (PhP3,000.00)
thereof, annually.
The fee shall be paid to the City Treasurer within twenty (20) days of
January every year before a certificate or registration is issued by the City
Mayor or his duly authorized representative.
CHAPTER V
Service Fees
ARTICLE A
Secretary's Fee
There shall be collected the following fees from every person
requesting for copies of official records and documents from offices of the
City Government: DHESca
Certification and/or issuance of certified true copies or other related

services:
Amount of Fees
1) By the Office of the City Mayor:
Clearances for PNP/Military (employment
a)
or
promotion) PhP100.00
b) Clearance for Firearms license renewal 200.00
c) Clearance for local employment 50.00
d) Clearance for probation 50.00
e) Affidavits:
• Absence 50.00
• Acknowledgement
• Cohabitation
• Joint Affidavit of Birth
• Joint Affidavit of Discrepancy
• Lost
• of a Live Birth by a Midwife
• Non-filing of Income Tax
• Parental Consent PhP50.00
• Support
2) By the Sangguniang Panlungsod:

a) Copy of Resolutions and Ordinances 30.00/page
b) Copy of Transcripts 30.00/page
c) Certificate of no record 50.00/page
d) Certificate of Posting 30.00/page
e) Copy of Reports 30.00/page
3) By the City Treasurer's Office:

a) Certification on Tax Payment 30.00/page
b) CTC of Official Receipt 30.00
4) By the Office of the Register of Deeds:

Copies of any official document in its
a) 50.00/page
custody
5) By the Office of the City Prosecutor:

• Clearance 50.00/page
6) By the Clerk of Court, RTC:

a) Clearance 50.00/page
Certified True Copy of Decisions, Order or
b) 50.00/page
Pleadings
7) By the City Attorney's Office:
• Jurat 50.00/page
8) By the City Tax Enforcement Team:

For inspection and issuance of Certificate of
10.00/
Quarry
Resources Origin (COQRO) in connection with ton or fraction
the thereof
activity of transporting sand, gravel, and other
quarry
resources outside the City
9) By the Human Resource Management Office:

a) Service Record 20.00/page
Certificate of Employment and
b) 20.00/page
Compensation
10) By the City Accounting:

a) Certificate of Remittance
(GSIS, PHIC, and PAG-IBIG) 20.00
b) BIR Certificate
(VAT and WHT — Quarterly) 50.00
11) By the Business Permits and Licensing Office:

Issuance of Certifications and/or CTC
a)
copies of
documents pertaining to Business Permit 100.00
Issuances of certifications and/or certified copies of official records,

documents,
communications and other papers not specifically mentioned in Nos. 1
to 11 of this Article
shall be charged PhP20.00 per page for the first two (2) copies
(original and one duplicate)
and any copy in excess thereof shall be charged PhP5.00 per copy.
By the Local Pre-Qualification, Bidding, and Awarding Committee

12)
(PBAC):
1% of the total
a) Bid Proposal
amount
of the proposal

The fees imposed in this Article shall not be collected for copies
furnished to other offices or branches of the government for official business
except for copies required by the court at the request of the litigants, in
which case, charges shall be made in accordance with the above schedule.
The fees shall be paid to the City Treasurer at the time of the request.
Receipt shall be presented to the office from which a document is being
requested.
ARTICLE B
Local Registry Fees
There shall be collected the following registry fees and other service
charges, viz.:
Particulars Amount of Fees
Marriage Fees
1) Marriage Application Fee PhP200.00
2) Pre-marriage Counseling Fee 50.00
3) Marriage License Fee 200.00
4) Marriage Solemnizing Fee 200.00
5) Family Planning Counselling Fee 50.00
Registration Fees
1) Legitimation 600.00
2) Adoption 1,000.00
Annulment of Marriage/Declaration of Nullity of
3) 1,000.00
Marriage
4) Foreign Decree of Divorce 1,000.00
5) Legal Separation 1,000.00
6) Naturalization 1,000.00
7) Emancipation of Minors 200.00
8) Admission of Paternity/Deed of Acknowledgement 150.00
9) Aliases 200.00
10) Repatriation or Voluntary Renunciation of Citizenship 1,000.00
11) Birth, Marriage and Death:
a) Timely -
b) Delayed 300.00
12) Election of Philippine Citizenship 500.00
13) Judicial Recognition 300.00
14) Guardianship 300.00
15) Presumptive Death 1,000.00
16) Other legal documents 300.00
R.A. 9048/R.A. 10172
1) Change of First Name 3,000.00
2) Change of day and month of birth date 3,000.00
3) Change of entries (as to sex) 3,000.00
4) Correction of Clerical Error 1,000.00
5) Service charge for migrant petition (clerical error) 500.00
Service charge for migrant petition (change of first
6)
name
and R.A. 10172) 1,000.00
7) Certificate of Finality 200.00
Affidavit to Use the Surname of the Father (R.A. 9255) 500.00
Supplemental Reports 300.00
Certification Fees:
1) Availability of Records for Birth, Death, Marriage and
Application for Marriage License 100.00
2) No record on file for Birth, Death, Marriage and
Application for Marriage License PhP100.00
3) Records Destroyed for Birth, Death, Marriage and
Application for Marriage License 100.00
4) Other certification issued by the Office of the City
Civil Registrar 100.00
Out of Town Reporting of Birth 500.00
Other Fees
1) Annotation (Court Decision recognizing or impugning
or denying such recognition) 300.00
Annotation (Court Decision in order to correct or
2)
change
error on any certificate of birth, marriage or death) 500.00
3) For each birth, death or marriage certificate changed
or corrected 300.00
4) Certified True Copies of any document in the register 100.00
5) Application Fee for SECPA (Security Papers)
a) Birth Certificate 100.00
b) Death Certificate 100.00
c) Marriage Certificate 100.00
d) Certificate of No Marriage (CENOMAR) 100.00
Permit Fees for Cadaver Disposition
1) Burial Permit 100.00
2) Exhumation of Cadaver 100.00
3) Removal of Cadaver 100.00
4) Cremation Permit 1,000.00
5) Entrance Fee from Other City/Municipality 100.00
6) Transfer from other City/Municipality 100.00
7) Cemetery Fee (for public cemetery) 100.00

The above fees should not be collected in the following cases:
a) Issuance of certified copies of document for official use at the
request of competent court or other government agency.
b) Burial permit of a pauper, per recommendation of the City
Mayor.
The fee imposed herein shall be paid to the City Treasurer before the
registration of a document or issuance of license or certified copy of a local
registry records or documents.
a) All applicants for marriage license shall secure a certification
from the Family Planning Coordinating Council of this City, thru its duly
authorized representative, stating that they are informed and aware of the
importance of family planning and have undergone a family planning
counseling or seminar. TEHIaD
b) With the exemption of marriage "articulo mortis", no marriage

license should be issued by the City Civil Registrar unless the applicant could
present the required "certification" mentioned above.
ARTICLE C
Police Clearance Fee
There shall be paid for each police clearance certificate obtained from
the Station Commander of the Philippine National Police (PNP) of this City the
following fees:
Amount of
Fee
For employment, scholarship and study

1) PhP50.00
grant
2) For firearm permit application 700.00
3) For change of name 300.00
4) For passport or visa application 300.00
5) For application for Filipino Citizenship 1,000.00
6) For other purposes not herein specified 200.00

The fee imposed in this Article shall not be collected for clearance
certificate issued to Barangay Officials.
The service fee imposed in this Article shall be paid to the City
Treasurer upon application for the police clearance certificate.
ARTICLE D
Service Fee for Health Examination
There shall be collected from any person who is given a physical
examination by the City Health Officer, or his deputy, as required by existing
ordinances, the following fees:
Amount of
Particulars
Fee
For the issuance of a medical certificate that

1)
will be
used as evidence in Court litigation. PhP100.00
For each copy of subsequent issuance of the
2)
initial
medical certificate issued. 100.00
For the issuance of certification for school
3)
examination,
tests, and similar services. 50.00
For the issuance of certification of illness or
4)
fit to work
for employees. 50.00
For issuance of medical, physical or health
5)
examination
certificate to be used for any legal purposes
such as
insurance claims and similar services 50.00
6) Health Certificate Permit 100.00
7) Chest X-Ray 200.00
8) Drug Testing Fee 200.00
9) Medical Certificate on Regular Consultation 50.00
10) Medico-legal Certificate:
a) Completed Autopsy PhP1,000.00
b) Serious Physical Injuries 800.00
c) Less Serious Physical Injuries 500.00
d) Slight Physical Injuries 300.00
11) Laboratory Fee:
a) Sputum Examination 50.00
b) Urinalysis 50.00
c) Fecalysis 50.00
12) Dental Certificate 50.00
13) Immunization Status Certificate 100.00

The fee imposed in this Article shall be paid to the City Treasurer
before the physical examination is made or the medical certificate is issued.
They would get the certificate after presenting the receipt.
a) Individuals engaged in an occupation or working in
establishments, the nature of which occupation or business is in
connection with the preparation of food or foodstuffs, whether
cooked or in raw form, are hereby required to undergo a physical
examination annually.
b) Owners, managers or operators of the establishments shall see
to it that their employees who are required to undergo physical
and medical examination have been issued the necessary
medical certificates.
c) The City Health Officer shall keep a record of physical and other
medical examination conducted, and the copies of medical
certificates issued indicating the names of the applicant, the date
and the purpose for which the examination was made and other
data that are important to be recorded.
ARTICLE E
Sanitary Inspection Fee
There shall be collected from operations of every business
establishment in this City an annual sanitary inspection fee prescribed
hereunder:
Amount of Fee
Heavy Industries
a) Tannery PhP700.00
b) Chemical Manufacturing 700.00
c) Electronics 500.00
d) Metal Fabrication 500.00
e) Plastic/Vinyl Manufacturing 500.00
f) Aluminum Fabrication 400.00
g) Bulb Manufacturing 400.00
h) Ceramics, Bathroom Fixtures 400.00
i) Paper Products PhP400.00
j) Rubber/Dye/Paint 400.00
k) Food Processing (Large Scale) 300.00
l) Textile Mills 300.00
m) Others 300.00
Medium Industries
a) LPG Refilling Plant 300.00
b) Hatchery 250.00
c) Batching 250.00
d) Refinery 250.00
e) Food Processing (Small Scale) 250.00
f) Concrete Products 150.00
g) Others 150.00
Light Industries
a) Agro-Industrial (backyard) 120.00
b) Furniture Making 120.00
c) Garments and other Fabric-based Products 120.00
d) Printing 120.00
e) Hats/Bags/Shoes/Belts/Wigs (with Dyeing) 120.00
f) Hats/Bags/Shoes/Belts/Wigs (without Dyeing) 100.00
g) Assembly drilling 100.00
h) Storage/Warehouse/Haulage 100.00
i) Corrugated Cartons 100.00
j) All kinds of lessor 100.00
k) Packaging 100.00
Food Industries
a) Bakery 100.00
b) Carinderia/Canteen 100.00
c) Fruit Stall (along the road) 100.00
d) Restaurant 150.00
e) Others 100.00
Trading/Merchandising
a) Supermarket 100.00
b) Market stall
• Wet goods & Dry goods 100.00
c) Grocery 150.00
d) Sari-sari store 100.00
e) LPG, Pet shop, Drug Store Flower Shops & Gardens/
Nurseries 100.00
f) Appliance Center, Electronics store, Auto Supply,
General Merchandise, Electrical Supply, Bicycle Store,
Dental/Medical Supply, Gift Shop, Shoes/Bags,
Garments Store, Agricultural/Veterinary Supply 100.00
g) Hardware Construction Supply, Raw Materials
Supply, Furniture, Paint Center, Glass & Aluminum 100.00
h) Bottled/Canned Products 100.00
i) Others 100.00
Small Scale Industries
a) Jeepney Body/Builders PhP100.00
b) Hollow blocks/Furniture 100.00
c) Charcoal Manufacturing 100.00
d) Others 100.00
Amusement Places
a) Disco, Beer Garden, Folk House, Cocktail Lounge 100.00
b) Dancing Hall, Bistro, Bar, Function Halls 100.00
c) Billiard Hall, Bingo House, Bowling, Fitness Center 100.00
d) Race Track, Sports Coliseum 300.00
e) Others 100.00
Institutional Establishments
a) Hospitals
• 200 or more beds 300.00
• 101 to 199 beds 150.00
• Less than 100 beds 100.00
b) Lying-in Clinic 100.00
c) Clinics & Laboratories 100.00
d) Private Schools
• 1,000 or more enrollees 120.00
• Less than 1,000 enrollees 100.00
e) Banks, pawnshops, money changer, lending investors 100.00
f) Others 100.00
Services
a) Repair Shop/Vulcanizing 100.00
b) Beauty Parlor, Barber Shop 100.00
c) Rentals (Video, Computer Shop) 100.00
d) Transportation Terminals 100.00
e) Water Refilling 100.00
f) Water Provider Fee
• Sanitary Inspection and Permit Fee 600.00
• Monitoring Fee 1,400.00
g) Water District 350.00
h) Dwelling
• Apartment for Rent (per door) 100.00
• Boarding Houses 100.00
• Dormitories (per door) 100.00
• Hotels, Motels and Inns 250.00
i) Services Offices 100.00
j) Others 100.00
Agricultural
• Rice Mill and others 100.00
Slaughterhouse
• Private Office 400.00
Junkshops 100.00
Gasoline Service and Filling Station including LPG 300.00
Golf Courses 500.00
Golf Clubs, Tennis Clubs and Gun Clubs (Firing Range) PhP100.00
Other recreational facilities (Resorts) 150.00
All other businesses not specifically mentioned in each category 100.00

The fee imposed in this Article shall be paid to the City Treasurer after
a sanitary inspection of the establishment has been made but prior to the
issuance of the Sanitary Inspection Certificate by the City Health Officer and
upon renewal of the same every year thereafter within the first twenty (20)
days of January.
a) The City Health Officer or his duly authorized representative shall
conduct an annual sanitary inspection of all business establishments and
buildings to determine their adequacy of ventilation, general sanitary
conditions and propriety for habitation.
b) The City Health Officer shall require evidence of payment of the
imposed herein before he issues a sanitary inspection certificate.
ARTICLE F
Assessor's Annotation and Certificate Fee
There shall be collected from every person requesting the annotation
of certain documents, certified true copy of a Tax Declaration and other
certifications from the City Assessor's Office, the following fees: DETACa
Amount of Fee
Per
Tax Declaration
a) Certified True Copy of Tax Declaration PhP100.00

b) Annotation of bail, amortization, mortgage or 1/2 of 1% of the
amount of
encumbrances
mortgage/
bail bond
c) Certification of ownership and other kinds of
certification PhP100.00
d) Certification Fee — Non-Lot 100.00
e) Certification Fee — Non-improvement 100.00
f) Certificate Fee — Aggregate Landholding 100.00
g) Ocular Inspection Fee 300.00
Certification Fee — Issuance of Tax
h)
Declaration hold due
to General Revision 100.00
Processing fee for the issuance of new and
i)
cancellation
of Tax Declaration
• Residential 200.00
• Agricultural 300.00
• Commercial 400.00
• Industrial 500.00
• Special Purpose 500.00
j) Verification Fee PhP100.00
Other Certifications (encumbrance
k)
improvements, no
land holdings) 200.00/page
l) Reclassification Fee 5.00/sq.m.

The fee imposed in this Article shall be paid to the City Treasurer at the
time of the request, written or otherwise, before the request is granted.
ARTICLE G
Certificate of Water Potability Fee
There will be collected a fee of One Hundred Fifty Pesos (PhP150.00)
for Certificate of Water Potability from any public water system after the
required examination are performed and the quality of water from the
system meets the requirements of the Philippine National Standard for
drinking water.
The certificate shall be revalidated after every examinations based on
the standard interval or frequency of examination.
Any person who shall violate, disobey, refuse, omit or neglect to
comply with any of the provisions of these implementing rules and
regulations, shall be guilty of misdemeanor and upon conviction shall be
punished by imprisonment for a period of not exceeding six (6) months or by
a fine of not exceeding One Thousand Pesos (PhP1,000.00) or both
depending upon the discretion of the court. (Sec. 9, Implementing Rules and
Regulations of Chapter II, Water Supply of the Code on Sanitation of the
Philippines, P.D. 856)
CHAPTER VI
City Charges and Other Fees
ARTICLE A
Charges for Parking
There shall be collected the following fee for the use of any City
designated parking area:
Parking Fee for In Excess of
the First Hour One (1) Hour
a) Motorcycles PhP20.00PhP10.00/hour
b) Private light vehicles 30.00 10.00/hour
c) Private medium vehicles 40.00 10.00/hour
d) Private heavy vehicles 50.00 10.00/hour

The fee imposed herein shall be paid to the deputized Parking
Attendants.
ARTICLE B
Charges for House Numbering and Installation
There shall be collected from every owner of a house within the
jurisdiction of the City of Dasmariñas, Cavite an amount of Three Hundred
Pesos (PhP300.00) to cover the cost and installation of the house number
plate.
The herein imposed fee shall be paid to the City Treasurer after the
house construction is completed.
a) The City Treasurer shall keep a register of all the houses in the
jurisdiction of Dasmariñas, Cavite and shall also enter in the registry book
the name and address of the owner.
b) The Office of the City Treasurer shall provide a metal plate after
payment of the required fees.
c) The Office of the City Planning and Development Coordinator
shall cause the installation of the metal plate house after its owner shows
receipt of payment.
d) The Office of the City Mayor shall issue the necessary rules and
regulations pertaining to the numbering of houses.
ARTICLE C
Library Fees
There shall be collected fees from the Aklatang Panlungsod ng
Dasmariñas (APD), as follows:
Amount of
Particulars
Fees
1) Membership Fee PhP100.00

(With a lifetime validity)
Membership I.D. Card Reprinting for
2)
lost or
damaged card 100.00/I.D.
3) Photocopy Services:
a) Short bond paper 1.00/page
b) Long bond paper 1.50/page
4) Lamination Services:
a) ID size (max. size of 50X100mm) 15.00
Double size ID (max. size of
b) 25.00
100x150mm)
Letter size (max. size of
c) 45.00
203.2x266.7mm)
5) Black Laser Printing Services:
a) Short bond paper PhP3.00/page
b) Long bond paper 4.00/page
Use of Audio-Visual Room (AVR)
6)
inclusive of
available Multimedia Equipment
a) For the first four (4) hours 500.00
b) For every succeeding hour 200.00
SECTION 315. Imposition of Fines. —

Particulars Amount of Fee
For every book on loan not returned on

1) PhP2.00/day
time
2) Damaged or lost book/s * If purchased using the
City Funds, must be
replaced by either of the
following, plus a
processing fee of
PhP100.00:
the same title,
a)
author
and date of
publication,
or the latest
publication
(copyright date)
b) if the same title is no
longer available in
the
market, it may be
replaced by a
different
title as
recommended
by the City Library
Head, which has the
same acquisition
cost as
the previous title
that
was lost/damaged
* If donated to the City
Library, the following
shall
apply, plus a processing
fee
of PhP100.00:
a) current market value
amounting from
PhP100.00 to
PhP500.00, must be
paid PhP500.00
b) current market value
amounting to
PhP600.00 to
PhP1,000.00, must
be
paid PhP1,000.00
c) current market value
amounting to more
than
PhP1,000.00, must
be
paid according to the
current market value
For lost package claim tags (APD baggage
3) PhP100.00
counter)
Amount to be
4) Damage to property of the City Library
determined
Note: The person who caused such
by the General Services
damage shall
shoulder the expenses. Officer (GSO)

Persons with Disabilities (PWDs) and Senior Citizens are exempted from
the payment of Membership Fees. TaDCEc

The fees shall be paid to the Office of the Aklatang Panlungsod ng
Dasmariñas. The said fees shall be remitted to the Office of the City
Treasurer every Friday.
ARTICLE D
Dasmariñas City Computer Institute (DCCI) Fees
There shall be collected from each enrollee a Miscellaneous Fee in the
amount of Five Hundred Pesos (PhP500.00) for every course to be enrolled.
For every person requesting for additional and/or lost document/s,
there shall be collected the following fees, to wit:
Amount of
Other Fees:
Fees
a) Additional Copy of Transcript of Records PhP100.00

b) Certificate of Good Moral Character 50.00
Reissuance of Certificate of Completion
c) 100.00
(Original)
Certified True Copy of Certificate of
d) 50.00
Completion
e) Reissuance of Student IDs (for lost IDs) 100.00
Certified True Copy of MIS 03-02 (Required
f)
by the
TESDA to issue certifications for Red
Ribbon of
Certificate of Completion for overseas
50.00
employment)

The fees in this Article shall be paid to the City Treasurer prior to
enrollment in case of the Miscellaneous Fee and upon request in case of the
Other Fees.
CHAPTER VII
General Administrative and Penal Provisions
ARTICLE A
Collection and Accounting of City Revenues
SECTION 320. Collection. —
The collection of City taxes fees charges, surcharges, interest and
penalties accruing to this City shall be the responsibility of the City Treasurer
or his duly authorized representatives and in no case shall it be delegated to
any other non-accountable persons.
Unless otherwise specifically provided in this Code, or under existing
laws or decrees, the City Treasurer is authorized, subject to the approval of
the City Mayor, to promulgate rules and regulations for the proper and
efficient administration and collection of taxes, fees and charges imposed
herein.
SECTION 321. Issuance of Receipts. —
It shall be the duty of the City Treasurer or his authorized
representative to issue the necessary receipt to the person paying the tax,
fee or charge, indicating therein the date, amount, name of the person
paying and account for which it is paid.
In acknowledging payment of local taxes, fees and charges, it shall be
the duty of the City Treasurer, or his deputies to indicate on the official
receipt issued for the purpose, the number of the corresponding local tax
ordinance.
SECTION 322. Record of Taxpayers. —
It shall be the duty of the City Treasurer to keep records, alphabetically
arrange and open to the public inspection, the name of all persons paying
City taxes, fees and charges, as far as practicable. He shall establish and
keep current the appropriate tax roll each kind of tax fee or charge provided
in this Code.
SECTION 323. Examination of Book Accounts. —
For effective enforcement and collection of the taxes, fees and charges
provided in this Code, the City Treasurer shall by himself or through any of
his deputies duly authorized in writing, examine the books of accounts and
other pertinent records of any person doing business within the jurisdictional
limits of this City, to verify, assess and collect the true and correct amount
due from the taxpayer concerned. Such examination shall be made during
regular business hours, not oftener than once a year for each business
establishment. Any examination conducted pursuant to the provisions of this
Section shall be certified to by the examining official and such certificate
shall be made of record in the books of accounts of the taxpayer concerned.
SECTION 324. Accounting of Collections. —
Unless otherwise provided in this Code and other existing laws and
ordinances, all monies collected by virtue of this Code shall be accounted for
in accordance with the provisions of existing laws, rules and regulations, and
credited to the General Fund of this City.
ARTICLE B
Civil Remedies for Collection of Revenue
SECTION 325. Extent of City Government's Lien. —
Local taxes, fees, charges and other revenues constitute a lien,
superior to all liens, charges or encumbrances in favor of any person,
enforceable by appropriate administrative or judicial action, not only upon
any property or rights therein which may be subject to the lien but also upon
property used in business, occupation, practice of profession or calling, or
exercise of privilege with respect to which the lien is imposed. The lien may
only be extinguished upon full payment of the delinquent local taxes, fees
and charges including related surcharges and interests.
SECTION 326. Application of Civil Remedies. —
The Civil remedies for the collection of local taxes, fees, or charges,
and related surcharges and interest resulting from delinquencies shall be:
a) By administrative action through distraint of goods, chattels, or
effects and other personal property of whatever character,
including stocks and other securities, debts, credits, bank
accounts, and interest in, or rights to real property, and;
b) By judicial action.
Either of these two (2) remedies, or both, may be pursued concurrently
or simultaneously at the discretion of the City Treasurer with the approval of
the City Mayor.
SECTION 327. Distraint of Personal Property. —
The remedy by distraint shall proceed as follows:
a) Seizure — Upon failure of the person owing any local tax, fee, or
charge to pay the same at the time required, the City Treasurer
or his deputy may, upon written notice, seize or confiscate any
personal property belonging to that person or any personal
property subject to the lien in sufficient quantity to satisfy the
tax, fee or charge in question, together with any increment
thereto incident to delinquency and the expenses of seizure. In
such case, the City Treasurer or his deputy shall issue a duly
authenticated certificate based upon the records of his office
showing the fact of delinquency and the amounts of tax, fee or
charge and penalty due. Such certificate shall serve as sufficient
warrant for the distraint or personal property aforementioned,
subject to the taxpayer's right to claim exemption under the
provisions of applicable laws. Distrained personal property shall
be sold at public auction on the manner provided in this Code.
b) Accounting for Distrained Goods — The officer executing the
distraint shall make a cause to be made an account of the goods,
chattels or effects distrained, a copy of which signed by himself
shall be left either with the owner or person from whose
possession of goods, chattels, or effects are taken, or at the
dwelling or place of business of that person and with someone of
suitable age and discretion, to which list shall be added a
statement of the sum demanded and a note of the time and place
of sale.
c) Publication — The officer shall forthwith cause a notification to be
exhibited in not less than three (3) public and conspicuous places
in this City, specifying the time and place of sale and articles
distrained. The time of sale shall not less than twenty (20) days
after notice to the owner or possessor of the property as above
specified and the publication or posting of the notice. One (1)
place for the posting of the notice shall be at the Office of the
City Mayor.
d) Release of Distrained Property upon Payment Prior to Sale — If
any time prior to the consumption of the sale, all the proper
charges are paid to the officer conducting the sale, the goods or
effects distrained shall be restored to the owner.
e) Procedure of Sale — At the time and place fixed in the notice, the
officer conducting the sale shall sell the goods or effects so
distrained at public auction to the highest bidder for cash. Within
five (5) days after the sale, the City Treasurer shall make a report
of the proceedings in writing to the City Mayor.
Should the property distrained be not disposed of within one
hundred twenty (120) days from the date of distraint, the same
shall be considered as sold to this City for the amount of the
assessment made thereon by the Committee on Appraisal and to
the extent of the same amount, the tax delinquencies shall be
canceled.cDEHIC
The Committee on Appraisal shall be composed of the City

Treasurer as Chairman, with a representative of COA and the City
Assessor, as member.
f) Disposition of Proceeds — the proceeds of the sale shall be
applied to satisfy tax, including the surcharges, interests and
other penalties incident to delinquency, and the expenses of the
distrain and sale. The balance over and above what it required to
pay the entire claim shall be returned to the owner of the
property sold. The expenses chargeable upon the seizure and
sale shall embrace only the actual expenses of seizure services of
the local officer or his deputy. Where the proceeds of the sale are
insufficient to satisfy the claim, other property may, in like
manner, be distrained until the full amount due, including all
expenses, is collected.
g) Levy on Real Property — after the expiration of the time required
to pay the delinquent tax, fee, or charge, real property may be
levied on before, simultaneously, or after the distraint of personal
property belonging to the delinquent taxpayer. The City
Treasurer shall prepare a duly authenticated certificate showing
the name of the taxpayer and the amount of the tax, fee, or
charge, and penalty due from him. Such certificate shall operate
with the force of a legal execution throughout the Philippines.
Levy shall effect by writing upon said certificate the description of
the property upon which levy is made. At the same time, written
notice if the levy shall be mailed to or served upon the City
Assessor and Registrar of Deeds of the province who shall
annotate the levy on the tax declaration and certificate of title of
the property, respectively, and the delinquent taxpayer or, if he
be absent from the Philippines, to his agent or the manager of the
business in respect to which the liability arose, or if there be
none, to the occupant of the property in question.
In case the levy on real property is not issued before or
simultaneously with the warrant of distraint on personal property,
and the personal property of the taxpayer is no sufficient to
satisfy his delinquency, the City Treasurer shall within thirty (30)
days after execution of the distraint, proceed with levy on the
taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the
warrant, be submitted by the levying officer to the Sangguniang
Panlungsod.
h) Penalty for Failure to Issue and Execute Warrant — Without
prejudice to criminal prosecution under the Revised Penal Code
and other applicable laws, the City Treasurer who fails to issue or
execute the warrant of distraint or levy after the expiration of the
time prescribed, or who is found guilty of abusing the exercise
thereof by competent authority shall be automatically dismissed
from the service after due notice and hearing.
i) Advertisement and Sale — Within thirty (30) days after the levy,
the City Treasurer shall proceed to publicly advertise for sale or
auction the property or a usable portion thereof as may be
necessary to satisfy the claim and cost of sale; and such
advertisement shall cover a period of at least thirty (30) days. It
shall be effected by posting a notice at the main entrance of the
City Hall, and in a public and conspicuous places in the Barangay
where the real property is located, and by publication once a
week for three (3) weeks in a newspaper of general circulation in
the City where the property is located. The advertisement shall
contain the amount of taxes, fees or charges and penalties due
thereon, and the time and place of sale, the name of the taxpayer
against whom the taxes, fees, charges are levied, and a short
description of the property to be sold. At any time before the date
fixed for the sale, the taxpayer may stay the proceeding by
paying the taxes, fees, charges, penalties, and interests. If he
fails to do so, the sale shall proceed and shall be held either at
the main entrance or the City Hall, or on the property to be sold,
or at any other place as determined by the City Treasurer
conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his
deputy shall make a report of the sale to the Sangguniang
Panlungsod, and which shall form part of his records. After
consultation with the Sanggunian, the City Treasurer shall make
and deliver to the purchaser a certificate of sale showing the
proceeding of the sale, describing the property sold, stating the
name of the purchaser and setting out the extract amount of all
taxes, fees, charges, and related surcharges, interests, or
penalties. Provided, however, that any excess in the proceeds of
the sale over the claim and cost of sale be turned over to the
owner of property.
The City Treasurer may, by a duly approved ordinance, advance an
amount sufficient to defray the costs of collection by means of
the remedies provided in this Code, including the preservation or
transportation in case of personal property, and the
advertisement and subsequent sale, in cases of personal and real
property including improvements thereon.
j) Redemption of Property Sold — Within one (1) one year from the
date of sale, the delinquent taxpayer or his representative shall
have the right to redeem the property upon the payment to the
City Treasurer of the total amount of taxes, fees, or charges, and
related surcharges, interests, or penalties from the date of
delinquency to the date of sale, plus interest of not more than
two percent (2%) per month on the purchase price from the date
of purchase to the date of redemption. Such payment shall
invalidate the certificate of sale issued to the purchaser and the
owner shall be entitled to a certificate of redemption from the
City Treasurer or his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser
of the certificate of sale previously issued to him, shall forthwith
return to the latter the entire purchase price paid by him plus the
interest of not more than two percent (2%) per month herein
provided for, the portion of the cost of sale and other legitimate
expenses incurred by him, and said property thereafter shall be
free from the lien of such taxes, fees, or charges, related
surcharges, interests and penalties.
The owner shall not be deprived of the possession of said property
and shall be entitled to the rental and other income thereof until
the expiration of the time allowed for its redemption.
k) Final Deed of Conveyance to Purchaser — In case the taxpayer
fails to redeem the property as provided herein, the City
Treasurer shall execute a deed conveying to the purchaser so
much of the property as has been sold, free liens of any taxes,
fees, charges, related surcharges, interests and penalties. The
deed shall succinctly recite all the proceedings upon which the
validity of the sale depends.
l) Purchase of Property by the Local Government Units for Want of
Bidder — In case there is no bidder for the real property
advertised for sale as provided herein, or if the highest bid is for
an amount insufficient to pay the taxes, fees, or charges, related
charges, interests, penalties and costs, the City Treasurer
conducting the sale shall purchase the property in behalf of this
City to satisfy the claim and within two (2) days thereafter shall
make a report of the proceedings which shall be reflected upon
the records of his office. It shall be duty of the Registrar or Deeds
concerned upon registration with this office of any such
declaration of forfeiture to transfer the title of the forfeited
property to this City without the necessity of an order from a
competent court.
Within one (1) year from the date of such forfeiture, the taxpayer
or any of his representatives may redeem the property by paying
the City Treasurer the full amount of the taxes, fees, charges and
related surcharges, interests, or penalties, and the cost of sale. If
the property is not redeemed as provided herein, the ownership
thereof shall be fully vested on this City.
m) Resale of Real Estate Acquired for Payment of Taxes, Fees or
Charges — The Sangguniang Panlungsod of this City may, by duly
approved ordinance and upon notice of not less than twenty (20)
days sell and dispose of the real property acquired under the
preceding Article at public auction. The proceeds of the sale shall
accrue to the general fund of this City.
n) Collection of Delinquent Taxes, Fees, Charges or other
Impositions Through Judicial Action — This City may enforce the
collection of delinquent taxes, fees, charges, or other revenues
by civil action in any court of competent jurisdiction, subject to
the provisions of Section 194 of R.A. 7160.
o) Further Distraint or Levy — The remedies by distraint and levy
may be repeated if necessary until the full amount due, including
all expenses is collected.
p) Personal Property Exempt from Distraint of Levy — The following
property shall be exempt from distraint and the levy, attachment
or execution thereof for delinquency in the payment of any local
tax, fee, or charge, including related surcharges and interests:
1) Tools and implement necessarily used by the delinquent
taxpayer in his trade or employment.
2) One (1) horse, cow, carabao or other beasts of burden,
such as the delinquent taxpayer may select, and necessarily
used by him in his ordinary occupation; ISCDEA
3) His necessary clothing, and that of all his family;

4) Household furniture and utensils necessary for
housekeeping and used for that purpose by the delinquent
taxpayer, such as he may select of a value not exceeding
Ten Thousand Pesos (PhP10,000.00);
5) Provisions including crops, actually provided for individual
or family use sufficient for four (4) months;
6) The professional libraries of doctors, engineers, lawyers
and judges; and
7) Any material or article forming part of a house or
improvement of any real property.
ARTICLE C
General Penal Provisions
Any violation of the provisions of this Code shall be punished by a fine
of not less than One Thousand Pesos (PhP1,000.00) nor more than Five
Thousand Pesos (PhP5,000.00), nor shall imprisonment be less than one (1)
month nor more than six (6) months. Such fine or imprisonment, or both,
shall be imposed at the discretion of the court.
Payment of a fine or service of imprisonment as herein provided shall
not relieve the offender from the payment of the delinquent tax, fee or
charge imposed under this Code.
If the violation is committed by any juridical entity, the President,
General Manager, or any person entrusted with the administration thereof at
the time of the commission of the violation shall be held responsible or liable
therefor.
SECTION 329. Compromise Settlement Fee. —
The City Mayor is hereby authorized to enter into an "extrajudicial" or
out-of-court settlement of any offense involving violations of any provisions
of this Code subject, however, to the following conditions, viz.:
1) That the offense does not involve fraud;
2) That the offender shall pay a compromise settlement fee of not
less than Three Hundred Pesos (PhP300.00) but not more than
Two Thousand Pesos (PhP2,000.00) as may be agreed upon by
both parties;
3) That the payment of the compromise settlement fee above
mentioned shall not relieve the offender from the payment of the
corresponding tax, fee or charge due from him as provided under
this Code if he is liable therefor.
CHAPTER VIII
Final Provisions
SECTION 330. Separability Clause. —
If for any reasons, any provisions, section or part of this Code is
declared not valid by the Court of competent jurisdiction or suspended or
revoked by the Sangguniang Panlalawigan, such judgment shall not affect or
impair the remaining provisions, section or parts thereof which shall remain
or continue to be in full force and effect.
All other matters relating to the impositions in this Code shall be
governed by pertinent provisions of existing laws and other ordinances.
SECTION 332. Repealing Clause. —
All ordinances rules and regulations, or parts thereof, in conflict with, or
inconsistent with any provisions of this Code, are hereby repealed amended
or modified accordingly.
SECTION 333. Effectivity. —
This Code shall take effect fifteen (15) days after its posting at the
bulletin boards of the City Government and upon publication for three (3)
consecutive days in a newspaper of local circulation.
UNANIMOUSLY APPROVED.
I hereby certify to the correctness of the above-quoted Tax Ordinance
which was duly adopted by the Sangguniang Panlungsod during its regular
session held on December 8, 2014.
(SGD.) FE S. JAVIER
Secretary to the Sanggunian
ATTESTED AND CERTIFIED

TO BE DULY ADOPTED:
(SGD.) HON. VALERIANO S. ENCABO

City Vice Mayor/Presiding Officer
APPROVED: December 10, 2014
(SGD.) HON. JENNIFER AUSTRIA-BARZAGA

City Mayor
n Note from the Publisher: Copied verbatim from the official copy.

Revised Revenue Code of The City of Dasmariñas, Cavite (2014)

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Revised Revenue Code of The City of Dasmariñas, Cavite (2014)

Uploaded by

Copyright:

Available Formats

December 8, 2014

DASMARIÑAS CITY TAX ORDINANCE NO. 001-14

TAX ORDINANCE ENACTING THE "REVISED REVENUE CODE OF THE CITY

Sponsored by: SPM Fulgencio C. dela Cuesta, Jr., Chairman, Committee on

j) Capital Investment — is the capital which a person employs in

bb) Mall — a large building or group of buildings containing stores

b) Gender and Number. Every word in this Code importing the

r) Lending Investors — include all persons who make a practice of

Less than PhP10,000 PhP199.65

PROVIDED FURTHER, that the businesses enumerated in Section 7 (A)

Less than PhP1,000 PhP21.78

PROVIDED, that the preceding imposition shall no longer be applied to

Less than PhP10,000 PhP99.83

(d) On Wholesalers, Distributors or Dealers of Essential Commodities

Less than PhP1,000 PhP10.89

(e) On Retailers of All Commodities Excluding Retail Dealers in Liquors or

One point Twenty-

PROVIDED, that if the retail business is located in legally recognized

Less than PhP5,000 PhP33.00

(g) On Banks and Other Financial Institutions Including Non-Bank

PhP1,000,000 or less Sixty point Five

(i) On Privately-Owned Public Markets

PhP1,000,000 or less Sixty point Five

(j) On Subdivision Operators or Real Estate Developers

Less than PhP50,000 PhP302.50

(k) On Private Cemeteries or Memorial Parks

Less than PhP5,000 PhP60.50

(l) On Lessors of Real Estate Including Apartments and Operators of

Less than PhP5,000 PhP302.50

(m) On Millers of Non-Essential Commodities

Less than PhP5,000 PhP60.50

Less than PhP5,000 PhP60.50

(o) On Operators of Theaters and Cinema Houses; Video-Movie Houses

Less than PhP5,000 PhP60.50

(p) On Proprietors of Amusement Devices For-A-Fee Including, But Not

One point Twenty-

(q) On Cafes, Cafeterias, Ice Cream and Other Refreshment Restaurants,

Less than PhP2,000 PhP60.50

(r) On Retail Dealers or Retailers of Liquors or Wines Whether Imported

Less than PhP5,000 PhP33.28

PROVIDED, that if the retail business is located in legally constituted

SECTION 8. Time of Payment and Accrual of Tax. —

Abandonment or Closure of Business. When a business or occupation is

6) The sales allocation herein shall be applied irrespective of

a) The Barangay Treasurer to be deputized shall be properly

b) Any individual, association, organization, partnership or

SECTION 52. Fundamental Principles. —

If the required evidence is not submitted within the period herein

SECTION 90. Filing of Assessment Appeals. —

SECTION 105. Levy on Real Properties. —

a) City Government Share — seventy percent (70%) shall accrue to

Less than PhP10,000 PhP1,300.00

q) ON RETAILERS OF ALL COMMODITIES EXCLUDING RETAIL

Less than PhP25,000 PhP1,300.00

s) ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE OR

Videoke machine PhP260.00

Less than ten (10) holes PhP3,250.00

w) ON OPERATORS OF COCKPITS — PhP6,500.00/annum

If the Business Starts to

1st quarter of the year PhP715.00

For the newly-started business activity that starts to operate after

3) Certiﬁcate attesting to the tax or fee exemption if the

PhP200.00 for a maximum of