Revenue Code 2023

TABLE OF CONTENTS Section 2A.08.
Declaration of Real Property by the Municipal

Assessor
Chapter I. GENERAL PROVISIONS Section 2A.09. Proof of Exemption of Real
Property from Taxation
Page
Article A. Short Title and Scope 1
Section 2A. 10.Notification of Transfer of Real
Section 1A.01 Title Property Ownership
Section 1A.02 Scope Section 2A 11. Duty of Registrar of Dees to Appraise the
Article B. Definition and Rules of Construction 2-6 Municipal Assessor of Real Property Listed
in the Registry
Section 1B.Ol Definitions
Section 2A.12. Duty of Official Issuing Building Permit
Section IB.02 Words and Phrases Not Herein
or Certificate of Registration of Machinery to
Expressly Defined Section Transmit Copy to Assessor
1B.03. Rules of Construction Section 2A.13. Duty of Geodetic Engineers to furnish of
Plans to Assessor
Chapter II. MUNICIPAL TAXES
Section 2A. 14. Authority of the Municipal Assessor to
Take Evidence
Article A. Real Property Tax 6-23 Section 2A. 15. Assessment Levels
Section 2A.0l. Imposition and Rate of Tax Section Section 2A 16. Payment of Real Property Tax in
2A.02. Collection of Real Property Tax Installments
and Additional Levies Section 2A 17. Interest on Unpaid Property Tax
Section 2A.03. Exemptions Section 2A 18. Distribution of Proceeds Section
Section 2A.04. Definitions of Terms Section 2A.19. Applicability Clause
2A.05. Appraisal of Real Property
Section 2A06. Declaration of Real Property by Article B. Business Tax 23-32
Owner or Administrator Section 2B.01. Definitions Section
Section 2A07. Duty of Person Acquiring Real
2B.02. Imposition of Tax
Property or Making Improvement Thereon
Section 2B.03. Time of Payment and Accrual of Tax
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Section 2B.04. Collection of Taxes
Section 2B.05. Surcharge for Late Payment and Interest on Section 2D.01 Imposition of Tax Section
Unpaid Taxes
2D.02. Rules and Regulations Section
Section 2B.06 Administrative Provisions: Rules and
Regulations Requirement 2D.03 Time of Payment
Section 2B.07. Computation of Tax on Related or Section 2D.04 Surcharge for Late Payment
Combined Business Section
2B.08. Newly-Started Business Section 2B.09. Chapter III. PERMIT AND REGULATORY FEES
Situs of Tax
Article A. Mayor’s Permit 35-39
Section 2B.l0. Exemptions
Section 3A.01. Imposition of Fee
Article C. Community Tax 32-34 Section 3A.02. Time and Manner of Payment
Section 2C.01. Imposition of Tax Section 3A.03. Surcharge for Late Payment Section
Section 2C.02. Exemptions Section 3A.04. Exemption
2C.03 Place of Payment Section Section 3A.05. Newly Started or Transferred Business, Trade or
Commercial Undertaking
2C.04. Time of Payment
Section 3A.06. Administrative Provisions
Section 2C.05. Penalties for Late Payment Section
Section 3A.07. Fulfillment of other Requirements Section
2C.06. Community Tax Certificate
3A.08. Rules and Regulations in Certain
Section 2C.07. Presentation of Community Tax Certificate Establishments
Section 2C.08. Authority of the Municipal Treasurer to Article B. Administrative Requirements 39
Deputized the Barangay Treasurer to Collect
Taxes, Fees or Charges Section 3B.01. Requirements for a Mayor’s Permit
Section 2C.09. Allocation of Proceeds of Community
Tax Article C. Permit Fee on Parades 39
Section 3C.01. Imposition of Fees Section
Article D. Tax on the Transfer of Business or Trade Activity 34-35 3C.02. Exemption
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Section 3C.03. Time of Payment Section Section 3G.01. Definition
3C.04. Administrative Provisions Section 3G.02. Imposition of Fee Section
3G.03. Time of Payment Section 3G.04.
Article D. Large Cattle Registration and Transfer Fee 39
Administrative Provisions
Section 3D.01 Definition
Section 3D.02. Imposition of Fee Section Article H. Permit Fee on Storage of Flammable, Combustible or
3D.03. Time of Payment Section 3D.04. Explosive Substances 43
Administrative Provisions Section 3D.05. Section 3H.01. Imposition of Fee
Applicability Clause Section 3H.02. Time and Manner of Payment
Section 3H.03. Administrative Provisions
Article E. License Fee on Dogs 41
Section 3E.01. Imposition of Fees Section Article I. Registration and Permit Fee on Bicycle or Pedaled
Tricycle 43
3E.02. Time of Payment Section 3E.03.
Section 3I.01. Imposition of Fee Section
3I.02. Time of Payment Section 3I.03.
Article F. Permit for Gaffers, Referees, Bettaker, Bet Manager, Administrative Provisions
Pit Manager and Promoter 41
Section 3F.0l. Definition Article J. Permit Fee on Cattle, Pig or Chicken Pen or Corral 43
Section 3F.02. Imposition of Fee Section 3J.01. Imposition of Fee Section
Section 3F.03. Time and Manner of Payment 3J.02. Time of Payment Section 3J.03.
Section 3F.04. Administrative Provisions Section Administrative Provisions
3F.05. Applicability Clause
Article K. Permit Fee on Film-Making 44
Article G. Poundage Fee on Impounding of Astray Animals 42 Section 3K.01. Imposition of Fee Section
3K.02. Administrative Provisions
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Section 3K.03. Time and Manner of Payment Section 3O.02. Exemption Section
Section 3K.04. Surcharge for Late Payment 3O.03. Time of Payment
Section 3O.04. Surcharge for Late Payment Section
Article L. Permit Fee on Agricultural Machinery and Other 44
Heavy Equipment 3O.05. Place of Payment
Section 3L.01. Imposition of Fee Section 3O.06. Accrual of Proceeds
Section 3L.02. Time and Manner of Payment Section 3O.07. Form and duration of License Use of Weights
and Measures
Section 3L.03. Administrative Provisions
Section 3O.08. Secondary Standards Preserved by the Municipal
Treasurers : Comparison thereof with the
Article M. Fee for Registration of Religious, Civic, Social 45
Fundamental Standard
and/or Sports Organizations, Clubs, Association or
Fraternities Section 3O.09 Destruction of Defective Instrument of
Weights and Measures
Section 3M.01. Imposition of Fee Section
Section 3O.10. Inspectors of Weights and Measures Section
3M.02. Time of Payment Section 3M.03.
3O.11. Dealer's Permit to Keep Unsealed Weights
Administrative Provisions and Measures
Section 3M.04. Surcharge for Late Payment Section 3O.12. Fraudulent Practices Relative to Weights and
Section 3M.05. Exemption Measures
Section 3O.13. Unlawful Instrument or use of Instrument Not
Article N. Special Mayor’s Permit 45 Sealed Before Using and or Not Sealed Within
Twelve (12) Months
Section 3N.01. Permit to Hold Benefits Section
Section 3O.14. Alteration of Fraudulent Use of Instrument of
3N.02. Exemption Weights and Measures
Section 3N.03. Administrative Provisions Section 3O.15. Compromise Power
Article O. Fees for the Sealing and Licensing of Weights 46 Article P Permit on Hauling and Trucking Services 48
And Measures Section
Section 3P.01. Imposition of Fee
3O.01. Imposition of Fee
Section 3P.02. Time of Payment
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Section 3P.03. Administrative Provisions Section Section 3S.06.Surcharge for Late Payment Section
3P.04. Surcharge for Late Payment 3S.07.Administrative Provisions
Article Q. Permit on Operation of Businesses Rendering or 48 Article T. Charge For the Use of Municipal Aerial
Offering to Render “Transport Service For-A-Fee” Wealth 51
Section T. 01. Definition of Terms
Section 3Q.01. Imposition of Fee
Section T. 02. Imposition of Fees
Section 3Q.02. Time and Manner of Payment
Section T. 03. Time and Manner of Payment
Section 3Q.03. Surcharge for Late Payment
Section T. 04. Administrative Provisions Section
Section 3Q.04. Exemption from Payment of Business Tax Section
T. 05. Exemptions
3Q.05.Exemption of Other Transport Vehicles Section 3Q.06.
Administrative Provisions Article U. Permit on Certain Activities 52
Section 3U.01. Issuance of Permit for Certain Unspecified
Article R. Fee for the Registration of Motorized Tricycle 49 Activities
Section 3R.01. Imposition of Fee
Article V. Permit Fees on Real Estate Development 53
Section 3R.02. Time and Manner of Payment
Section 3V.01. Imposition of Fees
Section 3R.03. Surcharge for Late Payment
Section 3V.02. Time and Manner of Payment Section
Section 3R.04. Administrative Provisions
3V.03. Rules and Regulations
Article S. Occupation or Calling Fee 50 Section 3V. 04.Creation of Local Housing and Land Use
Regulatory Committee
Section 3S.01.Imposition of Fee
Section 3V. 05. Administrative Provisions Section
Section 3S.02.Definitions Section
3V.06.Applicability Clause
3S.03.Exemptions
Section 3S.04.Payment of the Fee Section
3S.05.Time of Payment
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Article W. Building Permit Fee 59-74 Section 4A.01. Imposition of Fees Section
Section W.01. Issuance of Building Permit 4A02. Exemption
Section W.02. Imposition of Fees
Section 4A03. Time of Payment
Section W.03. Schedule of Fees and Other Charges
Article B. Local Registry Fees 76-78

Article X. Franchise and Other Fees on Tricycle Operations 74-75
Section 4B.0l. Imposition of Fees
Section 3X.01. Definitions Section 4B.02. Exemption Section
Section 3X.02. Imposition of Fees Section 4B.03. Time of Payment
3X.03. Time of Payment Section 4R04. Administrative Provisions
Section 3X.04. Municipal Tricycle Franchising and
Regulatory Board (MTFRB) Article C. Police Clearance Fee 78
Section 3X.05. Powers, Duties and Functions of the Section 4C.0l. Imposition of Fees
Municipal Tricycle Franchising and Regulatory
Section 4C.02. Exemption Section
Board
Section 3X.06. Quorum 4C.03. Time of Payment
Section 3X.07. Internal Rules of Procedure

Article D. Service Fee For Health Examination and
Section 3X.08. Rules and Regulations Section Sanitary Inspection 79-80
3X.09. Reservations Section 4D.0l. Imposition of Fees
Section 4D.02. Time and Manner of Payment
Article Y. Fee for the Registration of videoke or 76
family home computer not classified as Section 4D.03. Administrative Provisions
gambling device or computer units for a
fee
Article E. Assessor’s Services Fee 80
Chapter IV. SERVICE FEE Section 4E.01. Imposition of Fees Section
4E.02. Time of Payment
Article A. Secretary’s Fee 76
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Article F. Clearance or Certification Fee 81 Section 5B.03. Time of Payment Section
Section 4F. 01. Imposition of Fees Section
5B.04. Administrative Provisions
4F.02. Exemption
Section 4F.03 Time of Payment Article C. Service Charge for Garbage Collection 89-91
Section 5C.01. Imposition of Fees
Chapter V. MUNICIPAL CHARGES AND OTHER FEES Section 5C.02. Exemption Section
Article A. Market Fees 81-88
5C.03. Time of Payment
Section 5A.01. Definitions
Section 5C.04. Surcharge for Late Payment Section
Section 5A.02. Duties and Responsibilities of the Market
Personnel 5C.05. Administrative Provisions
Section 5A 03. Imposition of Fees

Article D. Charges for Parking 91
Section 5A.04. Time and Manner of Payment
Section 5D.0l. Imposition of Fees Section
Section 5A.05. Issuance of Official Receipts and Cash
5D.02. Time of Payment
Tickets
Section 5A.06. Surcharge for Late Payment or Non- Section 5D.03. Surcharge for Late Payment
Payment of Fees Section
5A.07. Adjudication of Stall Article E. Rental of Municipal Cemetery Lots 92
Section 5A.08. Miscellaneous Provisions on Stalls Section Section 5E.01. Imposition of Fees
5A.09. General Provisions Section 5E.02. Time of Payment
Section 5A.10. Administrative Provisions Section Section 5E.03. Surcharge of Late Payment Section
5A 11. Applicability Clause 5E-04. Interest for Late Payment Section 5E.05.
Article B. Slaughter and Corral Fees 88-89
Section 5B .01. Imposition of Fees Section Article G. Towing Fee 92
5B.02. Prohibition Section 5G.01. Imposition of Fees Section

5G.02. Time of Payment
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Section 5G.03. Administrative Provisions Section 5J. 04. Mountaineering/Trekking and Camping Fees Section 5J.
05. Exploration Permit
Article H. Rental Fee for use of Municipal Waters as Log Pond 93
Section 5J. 06. Entrance Fees to other Tourism Sites Section
Section 5H.01. Imposition of Fees Section
5J. 07. Exemption
5H.02. Time of Payment
Section 5J. 08. Accrual of Fees Section
Section 5H. 03. Surcharge for Late Payment Section
5J. 09. Accreditation Fees Section 5J.
5H.04. Sharing of Proceeds
10. Accrual of Fees
Section 5H.05. Administrative Provisions
Chapter VI. General Administrative and Penal Provisions

Article I. Fishery Rental or Fees 93
Section 5I.01. Definitions
Article A. Implementation of Code 96
Section 5I.02. Zonification of Municipal Waters Section Section 6A. 01. Examination of Books of Accounts and
5I.03. Imposition of Fees Pertinent Records of Businessmen by
Municipal Treasurer
Section 5I.04. Time and Manner of Payment
Section 6A.02. Promulgation of Rules and Regulations
Section 5I.05. Surcharge for Late Payment
Section 5I.06. Interest for Unpaid Due Section Article B. Collection and Accounting of Municipal Revenues 96
5I.07. Administrative Provision Section 5I.08. Section 6B.01. Collection
Applicability Clause Section 6B.02. Issuance of Receipts Section
6B.03. Record of Taxpayers Section 6B.04,
Article J. Environmental and Local Tourism Fees 94-96
Accounting of Collection
Section 5J. 01. Registration of Tourist
Section 6B.05. Accrual to the General Fund of Fines, Costs
Section 5J. 02. Registration Fee And Forfeitures
Section 5J. 03. Entrance Fee – Outdoor Activities
Article C. Civil Remedies for Collection of Revenues 97-100
Section 6C.0 1. Extent of Municipal Government’s Lien
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Section 6C.02. Application of Civil Remedies Section
6C. 03. Distraint of Personal Property
Article D. General Penal Provision 100

Section 6D.01. Penalty
Chapter VII. FINAL PROVISIONS
Article A. Additional Provisions 101

Section 7A.01. Separability Clause Section
7A.02. Applicability Clause Section 7A. 03.
Repealing Clause Section 7A04. Date of
Effectivity
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TAX ORDINANCE NO. ____
AN ORDINANCE ENACTING THE“REVISED REVENUE CODE 2023 OF LIAN, BATANGAS”.
CHAPTER I. GENERAL PROVISIONS
ARTICLE A. SHORT TITLE AND SCOPE
Section 1A.01. Title. This Ordinance shall be known as the “Revised Revenue Code 2023 of Lian, Batangas.”
Section 1A.02. Scope. This Code shall govern the levy, and collection of taxes, fees, charges and other legal impositions within the jurisdiction of the
municipality.
ARTICLE B. DEFINITION AND RULES OF CONSTRUCTION
1B.01. Definitions. When used in this Code, the term:
Agricultural Products - include the yield of the soil such as corn, rice, wheat, rice, hay, coconuts, sugar cane, tobacco, root crops, fruit, flowers and their
products; ordinary salt; all kinds of fish poultry and livestock and animal products, whether in their original form or not. The phrase “whether in their original form or
not” refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said
products for the market such as freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise preparing said product 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.
Agricultural products, as defined, include those that have undergone not only simple but even sophisticated processes employing advance technological means in
packaging like dressed chicken or ground coffee to process and prepare the products for the market.
The term by-products shall mean those materials which in the cultivation or processing of an article remain over and which are still of value and marketable, like
copra cake from copra and molasses from sugar cane.
Amusement - is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, past time or fun.
Amusement Places - include theater, cinemas, concert halls circuses and other places of amusement where one seek admission to entertain oneself by seeing or
viewing the show of performance.
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Business - means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit.
Banks and other Financial Institution - include non-bank financial intermediaries, lending investor, finance and investments companies, pawn shops, money
shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as define under applicable laws or rules or regulations hereunder.
Capital - signifies the actual state, whether in money or property owned by an individual or corporations; it is a fund with which is transacts its business, which
would be liable to each creditor, and which in case of insolvency passes on to a receiver.
Capital Investment- is the capital which a person employs in any undertaking, or which he contributes to the capital of partnership, corporation or any other
juridical entity or association in a particular taxing jurisdiction.
Charges - refer to pecuniary liability, as rents or fees against persons or property.
Contractor - includes persons, natural or juridical, not subject to professional tax under Article 228 of Rule XXX, of 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 service calls 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 contractor as defined under applicable laws; Filling.
demolition, and salvage work contractor;
Proprietor or operators of mine drilling apparatus;
Proprietor or operators of dockyards;
Persons engaged in the installation of water system and gas or electric lights, heat, or power; Proprietor or
operator of smelting plants;
Engraving, plating and plastic lamination establishments;
Proprietor or operator of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping, and
battery charging;
Proprietor or operator of furniture shops and establishments for surfacing and rebutting of lumber and small sawmill under contract to saw or cut logs belonging
to others;
Proprietors or operators of dry-cleaning or dyeing establishment, steam laundries and using washing machines;
Proprietors or owners of shops for repair of any kind of mechanical and electrical devices, instruments, apparatus or furniture or shoe repairing by machine or any
mechanical contrivance;
Proprietors or operator of establishments or lots for parking purposes;
Proprietor or operator of tailor shops, dress shops, milliners and hatters, beauty parlors, barber shops, massage clinics, sauna. Turkish and Swedish baths,
slenderizing and body building saloons and similar establishments;
Photographic studios; Funeral

parlors;
Proprietor or operator of motels, hotels and lodging houses;
Proprietor or operator of arrastre or stevedoring, warehousing or forwarding establishments, master plumbers, smiths and house or sign forwarding establishments,
master plumbers, smiths and house or sign painters;
Printers, bookbinders, lithographers;
Publishers excepts those engaged in the publication or printing of any newspaper, magazine, review of bulleting which appear at regular intervals with fixed prices
for subscription and sale and which is not devoted principally to the publication of advertisements;
Business agents, private detective or watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors.
Corporation - includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), association or
insurance companies but 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 agreements under a service contract with the government. General professional
partnerships are partnerships formed by persons for the sole purpose of exercising their common profession no part of the income of which is derived from engaging in
any trade or business.
The term “resident foreign” when applied to the corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in
trade or business with the Philippines.
Countryside and Barangay Business Enterprises - refers to any business entity, association or cooperative registered under the provisions of Republic
Act Numbered Six Thousand Eight Hundred Ten (R.A. 6810), otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20).
Dealer - means one business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and
the consumer and depends for his profits not upon the labor be bestows upon his commodities but upon the skills and foresight with which he watches the market.
Fee – means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by the law or agency
for the service of a public officer in the charge of his official duties.
Franchise - is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms or conditions as the
government and its political subdivisions may impose in the interest of public welfare, security and safety.
Gross Sales or Receipts - include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the
amount charged or materials supplied with service and deposits or advance payment actually or constructively received during the taxable quarter for the services
performed or to be performed for another person excluding discounts, if determinable at the time of sales, sales return, exercise tax and value- added tax (VAT).
Manufacturer - includes every person who, by physical ,or chemical process, alters the exterior texture or form or inner substance of any raw material or
manufactured or partially manufactured or products in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or
who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape to prepare it
for any of the use of industry, or who by any such process combines such raw material or manufactured or partially manufactured products with other materials or
products at the same or of different kind and in such manner that the finished products of such process or manufacture can be put to special use or uses to which such raw
material or manufactured or partially manufactured products in their original condition could not have been put and who, in. addition, alters such raw material or
manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for
his own use or consumption.
Marginal Farmer or Fisherman - refers to individual engaged in subsistence farming or fishing which should be limited to the sale, barter or exchange of
agricultural or marine products produce by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand
Pesos (P 50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher.
Motor Vehicle - means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street
sweepers, sprinklers, lawn mowers bulldozers graders, forklifts, amphibian trucks and cranes if not used on public roads, vehicles which runs only trails or tracks, and
tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes.
Municipal Waters - include streams, lakes and tidal waters within the municipality not being the subject of private ownership and not comprised within the
national parks, public forests, timber lands forest reserves or fishery reserves.
Operators - includes the owner, manager, administrator and any other persons who operates or is responsible for the operation of a business establishments or
undertaking.
Peddler - means any person who, either, for him/her or on commission travels from place to place and sells his/her 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.
Person - means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations.
Residents - refer to natural persons 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 whom the law or any other provisions creating or recognizing them fixes their resident 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.
Retail - means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold.
Vessels - include every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water.
Wholesale - means a sale where the purchaser buys or imports the commodities for resale to persons other than the end users regard1ess of the quantity of the
transaction.
Section 1B.02. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this code not herein specifically define shall have the
same definitions as found in R.A. 7160 and its Implementing Rules and Regulations as well as in other applicable laws.
Section 1B.03. Rules of Construction. In constructing 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 the Code which may have acquired peculiar or appropriate meaning shall be construed and understood according to such peculiar or
appropriate meaning.
b) Gender and Number. Every word in this Code importing the muscular gender shall extend to both male and female. Every word importing the singular
number shall apply to several persons or things and every word importing the plural number shall extend and apply to one person or thing.
c) Computation of Time. The time within which an act is to be done as provided in this Code or in any role or regulation issued pursuant to the provision hereof
when expressed in days shall be computed by excluding the first day and including the last day, except when the last day falls in a 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 or contravene 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 the section, which is
last in point of sequence, shall prevail.
ARTICLE B. BUSINESS TAX
Section 2B.01. Definitions. When used in this Article, the term
Advertising Agency - includes all persons who are engaged in the business of advertising for others by means of billboards, posters placards, notices, sign,
directories, pamphlets. leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form.
Bars - include beer garden 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 occasional dancing to music 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”.
Cocktail Lounge is considered a “bar” even if there are no hostesses or waitresses to entertain the customers.

Brewers - includes all persons who manufacture fermented liquor of any description for sale or delivery to others but does not include manufacturers of tuba,
basi, tapuv, or similar domestic fermented liquors, whose daily production does not exceed Two Hundred (200) gauge liters.
Business Agents - (Ahente de Negocios) include all persons who act as agents of others in the transaction of business with any public o fficer, as well as those
who conduct collecting, advertising employment, or private detective agencies.
Cabaret / Dance Hall- includes any place or establishments where dancing is permitted to public in consideration of any admission entrance or any other fee
paid on, before or after the dancing, and professional hostesses or dancers are employed.
Carinderia - refers to any public eating place where cooked are served at a price.
Cockpits - include any place, compound, building or portion thereof, where cockfight is held whether or not money bets are held on the results of such
cockfights.
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 therefore; where a “mercantile agency” is any person engaged in the business of
gathering information as to the financial standing ability or credit of person engaged in the business and reporting the same to the subscribers or to customers applying and
paying therefore.
Compounder - comprises every person who, without rectifying, purifying, or refining distilled spirits, shall by mixing such spirits, wine or other liquor with any
material except water, manufacture any intoxicating beverage whatever.
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, irrigations, drainage, water power, water supply, flood control, inland water ways, harbors, docks,
wharves, shipyards and ports, dams, hydro-electric projects, levees, water control and reclamation works, railroads, highways, streets 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.
General Building Contractor - is 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 unrelated building
trades or drafts, or to do or superintendent the whole or any part thereof. Such structure include 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 skills power houses power plants and
other utility plant 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.

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.
Distillers of Spirit - comprise all who distill spirituous liquors by original and continuous distillation form, mash, wort, wash, sap or syrup through continuous
closed vessels and pipes until the manufacture thereof is complete.
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 there form.
Hotel - includes any house or building or portion thereof in which any person or persons maybe regularly harbored or received as transient or guests. A hotel shall
be considered as living quarter and shall have the privilege to accept any number of and to serve food to the guests therein.
Importer - means any person who brings any articles, goods from abroad for unloading therein or which after such entry are consumed herein or incorporated in
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.
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.
Lending Investors - includes all persons who make a practice of lending money for themselves or other at interests.
Levy - means imposition or collection of assessment, tax, tribune, or fine.
License or Permit - is the right or permission granted in accordance with law by a competent authority to engaged in some business or occupation or to engage
in some transaction.
Lodging House - includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transient for
compensation. Taverns or inns shall be considered as lodging houses.
Manufacturers of Cigars or Cigarettes - includes those whose business is to make or manufacture cigar or cigarettes or both for sale or who employ others
to make or manufacture cigars or cigarettes for sale; but the term does not include artisans or apprentices employed to make cigars or cigarettes from materials supplied by
the employer, the latter being lawfully engaged in the manufacture of cigars and cigarettes.
Manufacturer of Tobacco - includes every person whose business is to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing,
grinding, or rubbing any raw of 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.

Money Shops - is an extension service unit of a banking institution usually operating markets with authority to accept money for deposit and extend short-term
loan for specific purposes.
Motel- includes any house or building or portion thereof which any person or persons may be regularly harbored or received as transient or guests which is
provided with a common enclosed garage or individually enclosed garage where such guests or transients park their motor vehicles.
Pawnbrokers - 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 ball or exhibiting a sign or money to loan on personal property or deposit or pledge.
Privilege - means a right or immunity granted as a peculiar benefit, advantage of favor.
Real State 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 or rental property or properties rented or offered to rent for an aggregate amount of One Thousand (P1, 000.00) Pesos 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 the sub-lessor of property rented or
offered to rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. An owner of sugar lands subjects to tax under Commonwealth Act Number
Five Hundred Sixty-seven (CA 567) shall not be considered as real estate dealer under this definition.
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, wort, wash, soap, 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 distill or mash tub, or who keeps any apparatus for the purpose of distilling spirits, shall be regarded as rectifier and as being engaged in the
business of rectifying.
Re-packers of Wines and Distilled Spirits - includes all persons who remove wines or distilled spirits from the original container for repacking and selling
the wine at wholesale.
Restaurant -. Refers to any place that provides foods to the public and accept orders from them at a price. This term includes “food caterers.
Retail Dealer in Fermented Liquor - include every person except retail dealers in tuba, basi, tapuy, who for himself or on commission sells or offer for sale
fermented liquors on quantities of five (5) liters or less ay any one time and not for sale.
Retail Leaf Tobacco Dealer - includes every person who, for himself or on commission, sells leaf tobacco or offer for sale to any person except a registered
dealer on leaf tobacco or a manufacturer of cigars or manufactured tobacco; but the term does not include a planter or producer so far as it concerns the sale of leaf tobacco
or his own production..
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 one time and not for resale.
17 | R e v i s e d R e v e n u e C o d e 2 0 23
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
Revenue - includes taxes, fees, and charges that a state or its political subdivision collects and perceives into the treasury for public purposes.
Services - means the 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.
Tax - means 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.
Wholesale Dealer in Fermented Liquors - means anyone who for himself or on commission, sells or offers for sale fermented liquors in larger quantities
than five (5) liters at any one time, or who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy, and similar domestic fermented liquors) for the
purpose of resale, regardless of quantity.
Wholesale Dealer of Distilled Spirits and Wines – comprehends every person who for himself or on commission, sells or offers for sale wines or distilled
spirits in larger quantities than five (5) liters at any one time or offers the same for sale for the purpose of resale irrespective of quantity.
Wholesale Tobacco Dealer - comprehends every person, who for himself or on commission, sells or offers for sale cigars, cigarettes or manufactured tobacco
in larger quantities
18 | R e v i s e d R e v e n u e C o d e 2 0 23
ARTICLE B. BUSINESS TAX
Section 2B.02. Imposition of Tax - there ishereby levied by annual tax on the
business mentioned in this Article at rates prescribed thereof. 750,000.00 or more but less than 1,000,000.00 13,000.00
1,000,000.00 or more but less than 2,000,000.00 17,875.00
The tax is payable in every distinct establishment and one line of
business or activity does not become exempt by being conducted with some other
business or activity for which a tax has been paid. 3,000,000.00 or more but less than 4,000,000.00 25,740.00
A) ON MANUFACTURERS ASSEMBLERS REPACKERS
PROCESSORS, BREWERS, DISTILLERS, RECTIFIERS AND COMPOUNDERS OF 5,000,000.00 or more but less than 6,500,000.00 31,686.50
LIQUORS, DISTILLED SPIRIT AND WINES OR MANUFACTURERS OF ANY 6,500,000.00 or more . . . . . . . . . . 31,686.50 plus
ARTICLE OR COMMERCE OF WHATEVER KIND OR NATURE. IN 48.75% of 1%
ACCORDANCE WITH THE FOLLOWING SCHEDULE. in excess of
6,500,000.00
GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX PROVIDED, that the preceding rates shall apply only to the amount of the
PRECEDING WITH CALENDAR YEAR IN THE PER ANNUM domestic sales of manufacturers, assemblers, re-packers processors, brewers,
AMOUNT OF: distiller, rectifiers and compounders of liquors distilled spirits and wines or
less than 30,000.00 572.00 manufacturers of any article of commerce whatever kind of nature other than
those classified as “essential commodities” as enumerated under Section 2B.02
30,000.00 or more but less than 40,000.00 858.00 (Item C) of his Article.
40,000.00 or more but less than 50,000.00 1,072.00
PROVIDED FURTHER, that the business enumerated in Section 2B.02
50,000.00 or more but less than 75,000.00 1,716.00 (A) shall no longer subject to the tax wholesaler, distributors or dealers as
75,000.00 or more but less than 100,000.00 2,145.00 provided under Section 2B.0 (Item B) of this Article.
100,000,00 or more but less than 150,000.00 2,860.00
B) ON WHOLESALERS DISTRIBUTORS, OR DEALERS IN ANY
150,000.00 or more but less than 200,000.00 3,575.00 ARTICLE OF COMMERCE WHATEVER KIND OR NATURE IN
200,000.00 or more but less than 300,000.00 5,005.00 ACCORDANCE WITH THE FOLLOWING SCHEDULE:


1. Rice and corn;
GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX 2. Wheat or cassava flour, meat, dairy products, locally manufactured,
PRECEDING WITH CALENDAR YEAR IN THE PER ANNUM processed or preserved foods, sugar, salt, and other agricultural,
AMOUNT OF: marine and fresh water products, whether in their original state or
Less than 30,000.00 429.00 not;
3. Cooking oil and cooking gas;
30,000.00 or more but less than 40,000.00 572.00
4. Laundry soap, detergents and medicine;
40,000.00 or more but less than 50,000.00 858.00 5. Agricultural implements, equipment and postharvest facilities,
fertilizers, pesticides, insecticides and other farm inputs;
50,000.00 or more but less than 75,000.00 1,287.00 6. Poultry feeds and other animal feeds;
75,000.00 or more but less than 100,000.00 1,716.00 7. School supplies; and
8. Cement.
For purposes of this Section the term exporters shall refer to those who are
150,000.00 or more but less than 200,000.00 3,146.00 principally engaged in the business of exporting goods to products are both sold
200,000.00 or more but less than 300,000.00 4,290.00 domestically and abroad. The amount of export sales shall be excluded from the
total sales and shall be subject to the rates prescribed above.
750,000.00 or more but less than 1,000,000.00 11,440.00
2,000,000.00 or more . . . . . . . . . . 13,000.00 plus 65%
of 1% in excess of
2,000,000.00
PROVIDED, that the preceding shall no longer be applied to the

business already subject to the “tax on manufacturers, assemblers,
repackers, processors, brewers, distillers, rectifiers and compounders of
liquors, distilled spirits of wines or manufacturers of any article of
commerce of whatever kind or nature”.
C) ON EXPORTERS. MANUFACTURERS, MILLERS,

REPACKERS, OR PRODUCER OF ESSENTIAL COMMODITIES
ENUMERATED HEREUNDER THE RATE OF TAX SHALL BE IN
ACCORDANCE WITH THE FOLLOWING SCHEDULE:

D). ONWITH
WHOLESALERS,
GROSS SALES DISTRIBUTORS
OR RECEIPTSOR DEALERS
FOR THE OF THE ESSENTIAL
AMOUNT COMMODITIES ENUMERATED UNDER SECTION 2B. (ITEM C) THE RATE OF TAX
OF TAX
SHALLPRECEDING
BE IN ACCORDANCE WITH THE
CALENDAR YEAR IN THE FOLLOWING SCHEDULE PER ANNUM
AMOUNT OF:
less than 30,000.00 286.00 WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX
PRECEDING CALENDAR YEAR IN THE PER ANNUM
30,000.00 or more but less than 40,000.00 429.00 AMOUNT OF:
40,000.00 or more but less than 50,000.00 535.50 less than30,000.00 214.50
50,000.00 or more but less than 75,000.00 858.00 30,000.00 or more but less than40,000.00 286.00
75,000.00 or more but less than 100,000.00 1,072.00 40,000.00 or more but less than50,000.00 429.00
100,000.00 or more but less than 150,000.00 1,430.00 50,000.00 or more but less than75,000.00 643.50
500,000.00 or more but less than 750,000.00 5,200.00 200,000.00 or more but less than 300,000.00 2,145.00
750,000.00 or more but less than 1,000,000.00 6,500.00 300,000.00 or more but less than 500,000.00 2,860.00
1,000,000.00 or more but less than 2,000,000.00 8,937.50 500,000.00 or more but less than 750,000.00 4,290.00
2,000,000.00 or more but less than 3,000,000.00 10,725.00 750,000.00 or more but less than 1,000,00.00 5,720.00
3,000.000.00 or more but less than 4,000,000.00 12,870.00 1,000,000.00 or more but less than 2,000,000.00 7,100.00
4,000,000.00 or more but less than 5,000,000.00 15,015.00 2,000,000.00 or more . . . . . . . . . . 7,100.00 plus 32.5%
of 1% in excess of
5,000,000.00 or more but less than 6,500.000.00 15,844.00
2,000,000.00
6,500,000.00 or more . . . . . . . . . . 15,844.00 plus
24.07% of 1%

WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX
AMOUNT OF:
P 400,000.00 or less Two point six
percent (2.6%)
In excess of P 400,000.00 5,200.00 plus two

point six percent
(2.6%) in excess of
400,000.00
E) ON RETAILERS OF THE ESSENTIAL COMMODIT1ES
ENUMERATED UNDER SECTION 2B.02 (ITEM C), THE RATE OF TAX SHALL PROVIDED, that if the retail business is located in a legally constituted
BE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: barangay and the amount of gross sales or receipts does not exceed Thirty
Thousand (P30,000.00) Pesos, the barangay concerned shall have exclusive
WITH GROSS SALES OR power to levy the corresponding business tax at the rate prescribed in a barangay
RECEIPTS FOR THE AMOUNT OF TAX ordinance duly enacted for that purpose
PRECEDING CALENDAR PER ANNUM
YEAR IN THE AMOUNT OF: G) ON CONTRACTORS AND INDEPENDENT CONTRACTORS
INCLUDING, BUT NOT LIMITED. TO THE FOLLOWING:
P 400,000.00 or less 2.4%
In excess of P 400,000.00 5,200.00 plus sixty five percent of one Arrastre and stevedoring services; Barber
percent (65% of 1%) in excess of shops;
400,000.00 Battery charging shops;
Beauty parlors; Business
PROVIDED, that if the retail business is located in a legally constituted agents;
barangay and the amount of gross sales or receipts does not exceed Thirty Cinematographic film owners, lessors and distributors; Commercial and
Thousand (P30,000.00) Pesos, the barangay concerned shall have exclusive immigration brokers;
power to levy the corresponding business tax at the rate prescribed in a barangay Dry-cleaning or drying establishments, steam laundries and laundries using
ordinance duly enacted for that purpose. washing machine;
Engraving, plating and plastic lamination establishments;
F) ON RETAILERS OF ALL OTHER COMMODITIES CLASSIFIED AS Filling, demolition and salvage works contractors; Funeral
“NON-ESSENTIAL COMMODITIES EXCLUDING RETAIL DEALERS IN parlors;
LIQUORS OR WINES AND CIGARS OR CIGARETTES: Furniture shops;
General engineering, general building and specialty contractors a defined under
applicable laws;
House and/or sign painters;
Massage clinics/sauna, Turkish and Swedish baths;
Master plumbers; Milliners and THE RATE OF TAX SHALL BE IN ACCORDANCE THE
hatters; FOLLOWING SCHEDULE:
Parking lots or establishment for parking purposes;
Persons engaged in the installation of water system and gas or electric light, heat WITH GROSS SALES OR RECEIPTS FOR THE
AMOUNT OF TAX
or power; PRECEDING CALENDAR YEAR IN THE
PER ANNUM
Photographic studios; AMOUNT OF:
Printers, bookbinders, lithographers; Private less than 30,000.00 357.50
detective or watchman agencies; Proprietors or
operators of dockyards;
Proprietors or operators of hotels, motels and lodging houses; 40,000.00 or more but less than 50,000.00 715.00
Proprietors or operators of mine drilling apparatus; Proprietors or 50,000.00 or more but less than 75,000.00 1,144.00
operators of smelting plants;
Publishers except those engaged in the publication or printing of any newspapers, 75,000.00 or more but less than 100,000.00 1,716.00
magazines, review or bulleting which appears at regular intervals with fixed 100,000.00 or more but less than 150,000.00 2,574.00
prices for subscription and sale which is devoted principally to he publication of
advertisements; 150,000.00 or more but less than 200,000.00 3,432.00
Recapping shops; 200,000.00 or more but less than 250,000.00 4,719.00
Repainting shops of motor vehicle and heavy equipment; Repainting or
welding shops of motor vehicle and heavy equipment;
Repair shops of any kind of mechanical and electric devices, instruments, 300,000.00 or more but less than 400,000.00 8,008.00
apparatus or furniture; 400,000.00 or more but less than 500,000.00 10,725.00
Sawmills under contract to saw or cut logs belonging to others; Shoe
repair shops, 500,000.00 or more but less than 750,000.00 12,025.00
Shops for planning or surfacing and recutting of lumber; Slenderizing 750,000.00 or more but less than 1,000,000.00 13,325.00
and body building saloons;
Smiths (blacksmiths, goldsmiths, silversmith, keysmith, locksmiths or 1,000,000.00 or more but less than 2,000,000.00 14,950.00
tinsmiths); 14,950.00 plus 65%
Tailor or dress shops; 2,000,000.00 or more . . . . . . . . . . of 1% in excess of
Vulcanizing shops; 2,000,000.
Warehousing or forwarding services; Washing
or greasing shops;

H) ON OTHER KINDS OF CONTRACTORS AND INDEPENDENT Rental agencies/offices/shops renting out for a-fee machines apparatuses,
CONTRACTORS OR PERSONS (NATURAL OR JURIDICAL) RENDERING equipment, contrivances, bicycles, trucks, cars, farm tractors, heavy equipment,
OR OFFERING TO RENDER SERVICES FOR A FEE INCLUDING, BUT electronic devices, tapes, furniture and similar kinds;
NOT LIMITED TO THE FOLLOWING: Repair centers/shops for home appliances;
Rental agencies/offices/shops;
Accounting firms or offices rendering accounting or bookkeeping services; Repair shops for computers and other electronics equipment; Sculpture
Actuarial or appraising offices; shops;
Advertising agencies; Belt Service stations for motor vehicles;
and buckle shops; Surveying offices (private land surveying or geodetic); Transportation
Bookkeeping offices (real brokers, customs brokers and similar ones) Business terminal for-a-fee;
management firms/offices; Vaciador shops;
Carpentry shops Watch repair centers or shops;
Communications for hire services (radio, telegraph, telefax, etc.) Computer or Other similar establishments rendering or offering to render services for a fee;
electronics repair centers or shops;
Consultancy firms/offices; THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE
Drafting or fine arts shops, painting or sign shops; FOLLOWING SCHEDULE:
Employment agencies;
Engineering offices rendering services on architectural, civil, chemical electrical,
mechanical, mining, sanitary, agricultural, geodetic, electronics, communications and
the like; WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX
Flower shops not engaged in wholesale or retail but rendering services upon order of PRECEDING CALENDAR YEAR IN THE PER ANNUM
customer; AMOUNT OF:
Freight services, trucking services;
House painting shops/house wiring shops;’ Ice less than 30,000.00 357.50
and cold storage for-a-free 30,000.00 or more but less than 40000.00 500.50
Interior decoration offices of shops;
Judo-karate gyms for-a-fee; 40,000.00 or more but less than 50,000.00 715.00
Landscaping contracting offices or shops; 50,000.00 or more but less than 75,000.00 1,144.00
Lathe machine shops; 75,000.00 or more but less than100,000.00 1,716.00
Law offices rendering legal or notarial services;
Medical clinics, dental clinics; optical clinics, and similar clinics; Operators of 100,000.00 or more but less than 150,000.00 2,574.00
dancing driving, judo-karate schools;
Perma-press shops;
Private hospitals and private educational institutions except those non- profit
and non-stock;
Promotion offices or agencies or agencies, promoters of shows, games or
performances;
Recopying or duplicating, xerox copying or mimeographing services
PROVIDED, that except for the gross receipts derived from interest,
200,000.00 or more but less than 250,000.00 4,719.00 commissions and discounts from lending activities, income from financial leasing,
250,000.00 or more but less than 300,000.00 6,006.00 dividends, rentals on property and profits from exchange or sale of property and
insurance premium no other kinds of income and receipts of bank and financial
institutions shall be included in the computation of the tax due thereon:
500,000.00 or more but less than 750,000.00 12,025.00 J) ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE OR
ARTICLE OF COMMERCE:
1,000,000.00 or more but less than 2,000,000.00 14,950.00 Amount of Tax Per Annum 100.00/peddler
2,000,000.00 or more . . . . . . . 14,950.00 plus 65% Delivery trucks, vans, or motor vehicles used by manufacturers,
of 1% in excess of producers, wholesalers, or retailers enumerated under Section 2b.02
2,000,000.00 (Items “A” and “B”) are exempted from the peddlers tax imposed herein.
I) ON BANKS AND OTHER FINANCIAL INSTITUTIONS INCLUDING K) ON PRIVATELY OWNED PUBLIC MARKETS
NON-BANK INTERMEDIARIES, LENDING INVESTORS, FINANCE AND
INVESTMENT COMPANIES, PAWNSHOPS, MONEY SHOPS, INSURANCE
COMPANIES STOCK MARKETS. STOCK BROKERS AND DEALERS IN WITH GROSS SALES OR RECEIPTS FOR AMOUNT OF TAX
SECURITIES AND FOREIGN EXCHANGE, EDUCATIONAL PLAN AGENCIES, THE PRECEDING CALENDAR YEAR IN THE PER ANNUM
HEALTH PLAN AGENCIES, AND MEMORIAL OR LIFE PLAN AGENCIES: AMOUNT OF:
P 1 Million or less Sixty five percent of

one (65% of 1%)
AMOUNT OF: More than P 1 Million 6,500.00 plus Sixty
two point six percent
P 1 Million or less Sixty five percent of of one percent (62.6%
one percent (65% of of 1%) in
1%) excess of
In excess of one million 6,500.00 plus Sixty 1,000,000.00
two point six percent
of one percent (62.6%
of 1%) in
excess of
1,000,000.00

L) ON SUBDIVISION OPERATORS OR REAL ESTATE DEVELOPERS: WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX
WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX AMOUNT OF:
AMOUNT OF: 300,000.00 or more but less than 500,000.00 2,860.00
50,000.00 or less 330.00 500,000.00 or more but less than 750,000.00 4,290.00
50,000 00 or more but 1ess than 100,000 00 590.00 750,000.00 or more but less than 1,000,000 5,720.00
1,000,000.00 or more but less than 2Million 7,100.00
100,000 00 or more but less than 250,000 00 850.00
2 Million and above 7,100.00 plus 32.5%
250,000 00 or more but less than 500,000 00 1,120.00 of 1% in excess of
2Million
500,000 00 or more but less than 1,000,000 00 1,300.00
N) ON 1PRIVATE
Million and above
CEMETERIES OR MEMORIAL PARKS: 1,300.00 plus
130.00 for every
100,000.00 in
excess of 1 Million WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX
Above 1 million but not more than 2 million 7,100.00 AMOUNT OF:
2 million and above 7,100 plus 32.5% of Less than P 50,000.00 429.00
1% in excess of 2
million
M) ON LESSORS OF REAL PROPERTY INCLUDING APARTMENTS, 200,000.00 or more but less than 300,000.00 2,145.00
OPERATORS OF BOARDING HOUSES and HOME STAY: 300,000.00 or more but less than 500,000.00 2,860.00
PRECEDING CALENDAR YEAR IN THE PER ANNUM 750,000.00 or more but less than 1,000,000.00 5,720.00
AMOUNT OF: 1,000,000.00 or more but less than 2Million 7,100.00
Less than P 50,000.00 429.00 2Million and above 7,100.00 plus 32.5%
of 1% in excess of
50,000.00 or more but less than 100,000.00 643.00 2Million

O) ON OPERATION OF RICE, CACAO, PEANUT, COFFEE, COCONUT OR Tax on Operator of Cockpit:
MEAT GRINDERS FOR A FEE.:
Annual fixed tax for the operation of cockpit: P 10,000.00
PRECEDING CALENDAR YEAR IN THE PER ANNUM Tax on Cockfight Promoter:
AMOUNT OF:
Less than P 50,000.00 429.00 P 50.00 per ordinary cockfight (sultada)
P150.00 per cockfight (sultada) during “pintakasi”, derby or
50,000.00 or more but less than 100,000.00 643.00 “concierto”
Q) ON OPERATORS OF AMUSEMENTS PLACES WHEREIN THE
200,000.00 or more but less than 300,000.00 2,145.00 CUSTOMERS THEREOF ACTIVELY PARTICIPATION WITHOUT
300,000.00 or more but less than 500,000.00 2,860.00 MAKING BETS OR WAGES INCLUDING, BUT NOT LIMITED TO THE
FOLLOWING:
750,000.00 or more but less than 1,000,000.00 5,720.00 Bar or cocktail lounge including “beer gardens”, “beer houses”, disco pubs”,
1,000,000.00 or more but less than 2 Million 7,100.00 “pub house” and similar establishments;
Boxing stadium, coliseum, sports arena and similar establishments, and sports
2Million and above 7,100.00 plus 32.5% contest promoters;
of 1% in excess of Billiard or poll hail;
2Million Bowling alley;
Dance hall; dance studio/dancing school;
PROVIDED, that rice and corn millers who are engaged in the business of Circuses, carnival~ merry-go-round, roller coaster, ferries wheel, swings,
wholesaling and retailing of said cereals shall also secure a Mayor’s permit shooting galleries, and other similar establishments;
before engaging in retailing and wholesaling apart from the permit granted to Day and night club; Day
them as rice and corn millers or operator of rice and corn mills. They shall also club or night club;
have a separate space accessible to the public with a sign board announcing that Pelota court-for-a-fee;
they are retailing, or wholesaling said cereals. And, finally, they should possess Race track for-a-fee;
the necessary document required of them by the National Food Authority. Resort (inland resort or beach resort); Skating
rink for-a-fee;
P) ON OPERATOR OF COCKPIT AND/OR PROMOTER OF Swimming pool for-a-fee; or bath houses;
COCKFIGHT. Plus A Tax On Cockfight Chargeable Against the Winning Tennis court for-a-fee;
Bettors or Deductible from the Winner’s Purse (Prize Pot or Winnings) in the Golf course/putting range; Firing
Amount of: range;
Others not mentioned

THE RATE OF TAX TO BE COLLECTED FROM THE AFOREMENTIONED R) ON OPERATORS OF THEATERS AND CINEMA HOUSES VIDEO-
BUSINESS OR TRADE ACTIVITIES SHALL BE IN ACCORDANCE WITH THE MOVIE HOUSES, VIDEOKE HOUSES AND OTHER SHOWHOUSES WHICH ARE
FOLLOWING SCHEDULE: OPEN TO THE PUBLIC FOR-A-FEE:
WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX
PRECEDING CALENDAR YEAR IN THE PER ANNUM PRECEDING CALENDAR YEAR IN THE PER ANNUM
AMOUNT OF: AMOUNT OF:
Less than 50,000.00 429.00 Less than P 50,000.00 429.00
50,000.00 or more but less than 70,000.00 474.10 50,000.00 or more but less than 100,000.00 643.00
70,000.00 or more but less than 80,000.00 726.00 100,000.00 or more but less than 200,000.00 1,215.00
150,000.00 or more but less than 175,000.00 1,650.00 750,000.00 or more but less than 1,000,000.00 5,720.00
175,000.00 or more but less than 200,000.00 1,980.00 1,000,000.00 or more but less than 2Million 7,100.00
200,000.00 or more but less than 250,000.00 2,640.00 2Million and above 7,100.00 plus 32.5%
of 1% in excess of
250, 000.00 or more but less than 300,000.00 3,036.00 2Million
S) ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A- FEE
INCLUDING. BUT NOT LIMITED TO THE FOLLOWING: VIDEOKE,
500,000.00 or more but less than 600,000.00 4,356.00 FAMILY HOME COMPUTERS, COMPUTER AND OTHER SIMILAR DEVICES
THE RATE OF TAX SHALL BE IN ACCORDANCE WITH THE
700,000.00 or more but less than 800,000.00 5,220.00 FOLLOWING SCHEDULE:
900,000.00 or more but less than 1,000,000.00 7,260.00 PER ANNUM
PRECEDING CALENDAR YEAR IN THE AMOUNT OF:
P 1 million or more. . . . . . . . . . . 7,260 plus 66% of
1% in excess of 1 P 10,000.00 or less One point three
percent (1.3%)
million
More than P 10,000.00 130.00 plus 60%

WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX U) ON RETAIL DEALERS OR RETAILERS OF LIQUORS OR WINES
PRECEDING CALENDAR YEAR IN THE AMOUNT OF: PER ANNUM WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY
MANUFACTURED INCLUDING FERMENTED LIQUORS, BEERS, VINO
of 1% in excess of LIQUORS, “TUBA”, “BASI”, AND OTHER DISTILLED SPIRITS NOT
P10,000.00 CLASSIFIED AS DENATURED ALCOHOL
T) ON CAFETERIAS, ICE CREAM AND OTHER WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX
REFRESHMENT PARLORS, RESTAURANTS, CARINDERIAS, PRECEDING CALENDAR PER ANNUM
PANCITERIAS, SODA FOUNTAIN, BARS AND SIMILAR IN THE AMOUNT OF:
ESTABLISHMENTS INCLUDING FOOD CATERERS:
Less than P 50,000.00 429.00
PRECEDING CALENDAR YEAR PER ANNUM 100,000.00 or more but less than 200,000.00 1,215.00
IN THE AMOUNT OF: 200,000.00 or more but less than 300,000.00 2,145.00
Less than P 50,000.00 429.00 300,000.00 or more but less than 500,000.00 2,860.00
100,000.00 or more but less than 200,000.00 1,215.00 750,000.00 or more but less than 1,000,000.00 5,720.00
200,000.00 or more but less than 300,000.00 2,145.00 1,000,000.00 or more but less than 2Million 7,100.00
300,000.00 or more but less than 500,000.00 2,860.00 2Million and above 7,100.00 plus
500,000.00 or more but less than 750,000.00 4,290.00 32.5% of 1% in
excess of 2Million
1,000,000.00 or more but less than 2Million 7,100.00 PROVIDED, that if the retail business is located in legally constituted
2Million and above 7,100.00 plus barangay and the amount of gross sales, or receipts does not exceed THIRTY
32.5% of 1% in THOUSAND (P 30,000.00) PESOS, (Section 152 of
excess of 2Million LGC) the barangay shall have the exclusive power to levy the corresponding
business tax at the rate prescribed in a barangay ordinance duly enacted for that
purpose.

V) ON RETAIL DEALERS OR RETAILERS OF TOBACCO OR SNUFF, justifiable reason or cause, provided, that the period of extension shall not exceed
CIGARS, AND CIGARETTES INCLUDING ELECTRONIC CIGARETTES six (6) months.
WITH GROSS SALES OR RECEIPTS FOR THE AMOUNT OF TAX Section 2B.04. Collection of Taxes. The tax must be paid to, and
PRECEDING CALENDAR YEAR IN THE PER ANNUM collected by the Municipal Treasurer or his duly authorized representative before
AMOUNT OF: any business or trade activity herein specified can be lawfully begun or pursued
and the lax shall be reckoned from the beginning of the calendar quarter. When
Less than P 50,000.00 429.00 the business is abandoned, the tax shall not be exacted for a period longer that the
50,000.00 or more but less than 100,000.00 643.00 end of the calendar quarter. When the tax has been paid for a period longer that
the current quarter and the business, or trade activity, is abandoned, no refund of
the tax corresponding to the unexpired quarter shall be made.
300,000.00 or more but less than 500,000.00 2,860.00 For purposes of collecting the taxes imposed herein, the Municipal
Treasurer may designate the barangay treasurer as his deputy provided that the
500,000.00 or more but less than 750,000.00 4,290.00 latter is properly bonded.
750,000.00 or more but less than 1,000,000 5,720.00
Section 2B.05. Surcharge for Late Payment and Interest on Unpaid
1,000,000.00 or more but less than 2Million 7,100.00 Taxes. Failure to pay the tax prescribed in this Article within the time required
2 Million and above 7,100.00 plus 32.5% shall be subject the taxpayer to a surcharge of twenty five percent (2 5%) of the
of 1% in excess of original amount of the tax due. Such surcharge shall be paid at the same time and
2Million in the same manner as the original tax due.
PROVIDED, that if the retail business is located in legally constituted In addition to the surcharge imposed herein, there shall be imposed an
barangay and the amount of gross sales or receipts does not exceed THIRTY interest of two percent (2%) per month from the date it is due until it is fully paid,
THOUSAND (P 30,000.00) PESOS, the barangay concerned shall have the provided, that in no case shall the total interest on the unpaid amount or a portion
exclusive power to levy the corresponding business tax at the rate prescribed in a thereof exceed thirty-six (36) months.
barangay ordinance duly enacted for the purpose.
When an extension of time for the payment of the tax has been granted
Section 2B.03. Time of Payment and Accrual of Tax. Unless and the amount is not paid in hill prior to the expiration of the extension, the
otherwise specifically provided in this Article, the tax imposed herein shall interest aforementioned shall be collected on the unpaid amount from the date it
accrue on the first day of January of each year as regard subjects then liable becomes originally due until fully paid.
therefore and the same may be paid in quarterly installments within the first
twenty (20) days of January and of each subsequent quarter. Section 2B.06 Administrative Provisions: Rules and Regulations
Requirement. Any person who shall establish, operate or conduct any business,
The Sangguniang Bayan, however, thru a resolution, may extend the trade or activity mentioned in this Article in this municipality shall first obtain a
time of payment of such tax without penalty or surcharge for a Mayor’s Permit and pay the fee therefore and the business tax imposed under this
Article.

engaged in the business subject to the graduated fixed tax based on gross sales
Issuance and posting of Official Receipt. The Municipal Treasurer shall and/or receipts shall submit sworn statement of his gross sales/receipts for the
issue an official receipt upon payment of the business tax. Issuance of the said preceding calendar year of quarter in such manner and form as may be prescribed
official shall not relieve the taxpayer from any requirement imposed by the by the Municipal Treasurer. Should the tax payer fail to submit a sworn
different departments of this municipality. statement of gross sales or receipts, for whatever reason,, including, among
others, that he failed to provide himself with books, records and/or subsidiaries
Every person issued an official receipt for the conduct of a business or for his business, the Municipal Treasurer or his authorized representative may
undertaking shall keep the same conspicuously posted in plain view at the place verify or assess the gross sales or receipts of the taxpayer under the best available
of business or undertaking. If the individual has no fixed place of business or evidence upon which the tax may be based:
office he shall keep the official receipt in his person. The receipt shall be
produced upon demand by the Municipal Mayor, Municipal Treasurer, or their If the business or undertaking is terminated, the Mayor’s Permit shall be
duly authorized representatives. surrendered to the BPLO and a sworn statement of the gross sales and/or receipts
of the current year or quarter shall be submitted to the Municipal Treasurer
In acknowledging of local taxes, fees and charges, it shall be the duty of within thirty (30) days following the closure. Any tax shall be paid before any
the Municipal Treasurer or his/her deputized personnel to indicate on the o fficial business or undertaking is finally terminated.
receipt issued for the purpose, the number of the corresponding local tax
ordinance. Issuance of the said official receipt shall not relieve the tax payer front e) Issuance of Certification. The Municipal Treasurer may, upon,
any requirement imposed by the different departments of this municipality. presentation of satisfactory proof that the original official receipt has been lost,
stolen or destroyed, issue a certification to the effect that the tax has been paid,
c) Invoices or Receipts. All person subject to the business, shall for indicating therein, the number of the official receipt issued upon payment of
each sale or transfer of merchandise or goods, or for services rendered, value at corresponding fee.
five (P5.00) Pesos or more at any one time, prepare and issue sales or commercial
invoices and receipts serially numbered in duplicate, showing among other their f) Transfer of Business to Other Location. Any business for which a
names or style, if any, and business address. The original copy of each sales municipal tax has been paid by the person conducting it may be transferred and
invoice or receipts shall be issued to the purchaser or customer and the duplicate continued in any other place within the territorial limits of this municipality
to be kept and preserved by the person subject to the said tax, in his place of without the payment of additional tax during the period for which the payment of
business for a period of five (5) years. The receipt or invoices issued pursuant to the tax was made.
the requirement of the Bureau of Internal Revenue for determination of national
internal revenue taxes shall be sufficient for the purpose of this Code. g) Death of Licensee. When an individual paying a business tax dies,
and the business is continued by a person interested in his estate, no additional
d) Sworn Statement of Gross Receipts or Sales . Operators of payment shall be required for the residue of the term for which the tax was paid.
business subject to the taxes imposed herein shall submit a sworn statement of
their capital investments before the start of their business operations and upon h) Retirement of the Business. Any person, natural or juridical
application for a Mayor’s Permit to operate the business. Upon payment of the subject to the tax on the business imposed herein shall, upon termination of the
tax levied in this Article, any person business, submit a sworn statement of the gross sales or receipts of the calendar
year.

Section 2B.07. Computation of Tax on Related or Combined
For purposes hereof, termination shall mean that the business operations Business. In case a person natural or juridical operates or conducts two
are stopped completely .any changed in ownership management and/or name of (2) or more related businesses mentioned in this Article which are subject to the
the business shall not constitute termination as contemplated in the Article. same rate of imposition, the tax shall be computed on the basis of combined total
Unless stated otherwise, assumption of the business by any new owner or manger gross sales or receipts of the said two (2) or more related businesses
or re-registration of the same business under a new name will only be considered
by this municipality for record purposes in the cause of the renewal of the permit If, however, the business operated by one person are govern by separate
or license to operate the business. tax schedules or the rates of the taxes are indifferent, the taxable gross sales or
receipts of each business shall be reported independently and the tax thereon
The Municipal Treasurer shall see to it that the payment of taxes of a shall be computed on the basis of the appropriate schedule.
business is not avoided by the termination or retirement thereof. For this purpose,
the following procedural guidelines shall strictly be observed: Section 2B.08. Newly-Started Business. In conformity with the
resource mobilization principle, (no sales, no tax) shall be imposed on newly
The Municipal Treasurer shall assign every application or termination of started businesses
business to an inspector in his office who shall go to the address of the business
on record to verify if it is really no longer operating. If the inspector finds that the Section 2B.09. Situs of the Tax. The situs of the tax imposed this
business is simply placed under a new name, manager and/or new owner, the Article shall be determined in accordance with the following:
municipal treasurer shall recommend to the Mayor the disapproval of the
application for the termination or retirement of said business. Accordingly, the
business continues to become liable for the payment of all taxes, fees and charge [A] Definition of Terms
imposed thereon under existing tax ordinance of this municipality; and,
Principal Office - refers to the head or main office of the business
In the case of a new owner to whom the business was transferred by sale appearing in the pertinent documents submitted to the Security and Exchange
or other form of conveyance, said new owner shall be liable to pay tax or fee for Commission. or the Department of Trade and Industry, or other appropriate
the transfer of the business to him. agencies, as the case may be.
If it is found that the retirement or termination of the business is The municipality specifically mentioned in the articles of incorporation
legitimate, and the tax due there from may less than the tax due for the current or official registration papers as being the official address of the said principal
year based on the gross sales or receipts, the difference in the amount of tax shall office shall be considered as the situs hereof.
be paid before the business is considered officially retired or terminated.
The permit issued to a business retiring or terminating its operation shall In case there is a transfer or relocation of the principal to another o ffice
surrender to the municipal treasurer who shall forthwith cancel the same and or municipality, it shall be the duty of the owner, operator or manager of the
record such cancellation in his books. business to give due notice of transfer or relocation to the local chief executives
of the cities or municipalities concerned within fifteen (15) days after transfer or
relocation is affected.

Branch of Sales Office - a fixed place in a locality which conducts
principal office along with the sales made by said principal office and the tax
operations of the business as an extension of the principal o ffice. Offices used
shall be accrue therein where said principal office is located,
only as display areas of the products where no stocks or item are stored for sale,
although orders for the products may be received thereat, are not branch or sales
In cases where the factory, project office, plant or plantation in pursuit of
offices as herein contemplated A warehouse, which accepts orders and/or issues
business is located in this municipality, seventy percent (70%) of all sales
sales, invoices independent of a branch with sales o ffice shall be considered as a
recorded in its principal office shall be taxable by this municipality, while the
sales office.
remaining thirty percent (30%) of all sales recorded therein shall be taxable by
the local government unit where the principal office is located.
Warehouse - a building utilized for the storage of products for sale and
from which goods or merchandise is withdrawn for delivery to customers or
In case a plantation or factory is located in a different place but either one of
dealers, or by person acting in behalf of the business.
them in this municipality, the seventy percent (70%) sales allocation mentioned
A warehouse does not accept orders and/or issue sales invoices as
above shall be divided as follows:
aforementioned shall not be considered as branch or sales office.
Sixty percent (60%) to the local government where the plantation is located; and,
Plantation - a tract of agricultural land planted to trees or seedlings
whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or
Forty percent (40%) to the local government where the plantation is located
normally arranged to allow highest production. For purposes of this Article,
inland fishing ground shall be considered as plantation.
In cases where there are two (2) or more factories, project offices plant or
plantations located in different localities, the seventy percent (70%) sales
Experimental Farms - agricultural lands utilized by a business or allocation aforementioned shall be pro-rated among the localities where such
corporation to conduct studies, tests, researches or experiments Involving factories, project offices, plant or plantations are located in proportion to their
agricultural, agri-business, marine or aquatic livestock poultry, dairy and other respective volume of production during the period for which the tax is due. In the
similar products for the purpose of improving the quality and quantity of goods case of project offices or service and other independent contractors, the term
or products. On-site sales of commercial quantity made in experimental farms ‘production” shall refer to the cost of projects actually undertaken during the tax
shall be similarly imposed the corresponding tax imposed herein. period.
[B] Sales Allocation The tax allocation mentioned herein shall be applied irrespective of whether or
not sales are made in the locality where the factory project o ffice, plant or
All sales made in this municipality where there is a branch or sales o ffice or plantation is located, In case sales are made by the factory, project o ffice, plant or
warehouse shall be recorded in said branch or sales o ffice or warehouse and the plantation, the same shall be covered by subparagraphs (1) or (2) hereof.
tax shall be payable to this municipality where the same is located.
In case of manufacturers or producers which engaged the services of an
In cases where there is no such branch, sales office or warehouse in this independent contractor to produce or manufacture some of their products these
municipality where the sale is made, the sale shall be recorded in the rules in situs of 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 (A) Natural Persons (Individual)
warehouse of the manufacturer.
Every inhabitant of the Philippines, eighteen (18) years of age or over, who has
[C] Port of Loading been regularly employed on a wage or salary basis for at least thirty (30)
consecutive working days in a year;
If this municipality is only the port of loading of the business mentioned in this An individual who is engaged in business or occupation;
Article, the tax imposed therein shall not be collected by the municipal treasurer, An individual who owns real property with an aggregate assessed value of One
unless the exporter maintains its principal office, a branch, sales office or Thousand (P1,000.00) Pesos or more;
warehouse, factory, plant or plantation in this municipality. An individual who is required by law to file an income tax.
[D] Sales Made by Route Trucks, Vans or Vehicles Rate of Community Tax. There shall be collected from the above
mentioned individuals a community tax in amount of Five (P5.00) Pesos plus an
For route sales in this municipality where a manufacturer producer, wholesaler, additional tax of One (P1.00) Peso for every One Thousand (P1,000 00) Pesos of
retailer or dealer has a branch or sales office or warehouse and the tax thereon income regardless of whether from business exercise of profession, or from
shall be paid to this municipality wherein such branch, sales office or warehouse property but which in no case shall exceed Five Thousand (P5,000 00) Pesos.
is located.
In case of husband and wife each of them shall be able to pay the basic
For route sales made in this municipality where a manufacturer, producer, Five (P5.00) Pesos but the additional tax imposable on the husband and wife shall
wholesaler, retailer or dealer has no branch, sales o ffice or warehouse, the sales be One (P1.00) Peso for every One Thousand (P1,000.00) Pesos of income from
be recorded in the branch, sales office or warehouse from where the route tricks the total property owned by them and/or the total gross receipts or earnings
withdraw their products for the sale and tax due thereon shall be paid to the local derived by them
government unit where such branch, sales office or warehouse is located.
(B) Juridical Persons
Section 2B. 10. Exemptions. Countryside and Barangay Business
Enterprises (CBBE) duly registered under R.A. 6810; cooperatives duly Every corporation no matter how created or organized whether domestic
registered under R.A. 6938; and business enterprises certified by the Board of or resident foreign, engaged or in doing business in the Philippines shall pay the
Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, community tax of Five Hundred (P500.00) Pesos and additional tax which in no
respectively from the date of registration are exempted from the tax imposition case, shall exceed Ten Thousand (P10,000.00) Pesos in accordance with the
prescribed in this Article. following schedule:
ARTICLE C. COMMUNITY TAX For every Five Thousand (P5,000.00) Pesos worth of real property owned in the
Philippines owned by the juridical entity during the preceding year, based on the
Section 2C.01. Imposition of Tax. There is hereby levied of imposed assessed value used for the payment of the real property tax under existing laws
community tax people, natural or juridical, who are covered by the following – Two (P2.00) Pesos; and
criteria: For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived
from the business in the Philippines during the preceding year - Two (P2.00)
Pesos.

Persons who come to reside in the Philippines or reach the age eighteen
The dividends received by a corporation shall, for the purpose of the (18) years on or after the first (1 st) day of July or any year, or who cease to
additional tax, be considered as part of the gross receipts or earnings of said belong to an exempt class on or after the same date, shall not be subject to
corporations. community tax for that year.
Section 2C.02. Exemptions. The following are exempted from the Corporations established or organized on or before the last day June shall
payment of community tax: be liable or 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
Diplomatic and consular representative; and, within which to pay the community tax without being delinquent. Corporations
Transient visitors when their stay in the Philippines does not exceed three established and organized on or after the first day of July shall not be subject to
(3) months. community tax for that year.
Section 2C.03. Place of Payment. The community tax imposed herein Section 2C.05. Penalties for Late Payment. If the community tax is
shall be paid in this municipality if the residence of the individual or the principal not paid within the prescribed period, there shall be added to the unpaid amount
office of the juridical entity is located here. Likewise, if the branch, sales o ffice an interest of twenty-four (24%) per annum from the date until it is paid.
or warehouse where sales are made and recorded is located in this municipality,
the corresponding community tax shall be paid here. Section 2C.06. Community Tax Certificate. A community tax shall be
issued to every person or corporation upon payment of community tax. A
Any person, natural or juridical, who is supposed to pay his community community tax may also be issued to any person or corporation not subject to the
tax elsewhere, shall remain liable to pay such tax in this municipality. community tax upon payment of one (P1.00) Peso.
It shall be unlawful to the municipal treasurer to collect community tax Section 2C.07. Presentation of Community Tax Certificate. When an
outside the territorial jurisdiction of this municipality. individual subject to community tax acknowledges any document before a notary
public, takes place oath of office upon election or appointment to any position in
Section 2C.04. Time of Payment. The community tax imposed herein the government service; receives any license, certificate, or permit from any
shall accrue on the first day of January of each year and shall be paid not later public authority; pays any tax or fee, receives any money from any public fund;
than the last day of February of each year. transacts other official business, or receives any salary or wage from any person
or corporation, it shall be the duty to any person, o fficer, or corporation with
If the person reaches the age of eighteen (18) years of age or otherwise whom transaction is made or business done or from whom any salary or wage
loses benefit of exemption on or before the last day of June, he shall be liable for received to require such individual to exhibit the community tax certificate.
the payment of community tax on the day he reaches such age or the day upon
the exemption ends. If a person reaches the age of eighteen (18) years or loses the The presentation of community tax shall not be required in connection
benefit of exemption on or before the last day of March, he shall have twenty with the registration of a voter.
(20) days within which to pay the community tax without being delinquent.
When through its authorized officers, any corporation subject to

community tax receives any license, certificate, or permit from any public funds ARTICLE D. TAX ON THE TRANSFER OF BUSINESS OR TRADE
or transacts other official business, it shall be the duty of the public official with ACTIVITY
whom such transactions are made or business done, to require such corporation
to exhibit the community tax certificate. Section 2D.01. Imposition of Tax. There is hereby levied a tax on the
transfer of business or trade activity by sale, donation, barter, or any other form
The community tax certificate required in the two preceding or made of conveyance at the rate of One Percent (1%) of the total consideration
paragraphs shall be the one issued for the current year, except for the period from or, in the absence of specific consideration, the gross sales or receipts of the
January until the fifteenth (15th) of April each year, in which case, the certificate preceding calendar year on file at the municipal treasurer’s o ffice, or the fixed
issued for the preceding year shall suffice. amount of One Thousand Pesos (P 1,000.00) Pesos, whichever is lower.
Section 2C.08. Authority of the Municipal Treasurer to Deputized Section 2D.02. Rules and Regulations.
the Barangay Treasurer to Collect Taxes, Fees or Charges. The Municipal
Treasurer is hereby authorized to deputize the Barangay treasurers in this The owner to whom the business was transferred shall be liable to pay the unpaid
municipality to collect taxes, fees, or charges including the community tax as per taxes, fees, or charges due the former owner, if, there is any.
Article 250 and 258 of the Rules and Regulations Implementing the Local
Government Code of 1991 subject to the following rules and regulations: The permit issued to the former owner shall be surrendered to the BPLO, thru the
Office of the Mayor, who shall cancel the same in his records.
The Barangay Treasurer to be deputized shall be properly bonded.
In the case of collecting the community tax, such deputation shall be limited to Any person, natural or juridical, who was granted a permit to operate or conduct
the collection of community tax payable by individual tax payers a business or trade undertaking in this municipality who transferred his business
to another shall inform in writing the Chief, Business Permits and Inspection
The barangay treasurer so deputized shall not delegate the collection of taxes, Division, Office of the Mayor, within ten
fees, or charges to any private person. (10) days of such transfer and submit a sworn statement of the gross sales or
The barangay treasurer shall undergo training. receipts of his business for the current year.
Section 2C.09. Allocation of Proceeds of Community Tax. The
proceeds of the community tax actually and directly collected by the Municipal The Municipal Mayor or his authorized department head shall issue other
treasurer shall accrue entirely to the general fund of this municipality. However, necessary rules and regulations for the effective implementation of this Article.
the proceeds of the community tax collected by the deputized barangay
treasurers shall be apportioned as follows: Section 2D.03. Time of Payment. The tax imposed in this Article shall
be paid to the Municipal Treasurer by the buyer, done or heir before the business
Fifty percent (50%) shall accrue to the general fund of or trade undertaking is operated, conducted, or pursued.
this municipality, and,
Fifty percent (50%) shall accrue to the barangay where Section 2D.04. Surcharge for Late . Failure to pay the tax imposed in
the tax is collected. this Article on time shall subject the taxpayer to 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 tax due.

CHAPTER III - PERMIT AND REGULATORY FEES
2B.02 (Item C).
ARTICLE A. MAYOR'S PERMIT FEES
ANNUAL PERMIT FEE- P1,100.00
Section 3A.01. Imposition of Fee. There shall be collected an annual fee
E. ON RETAILERS OF THE ESSENTIAL COMMODITIES
at the rates provided hereunder for the issuance of a Mayor’s Permit to every
ENUMERATED UNDER SECTION 2B.02. (Item C),
person, natural or juridical, for the operation of any business or service
establishment, conduct of any trade activity, pursuit of any commercial
undertaking and practice of occupation or calling within this municipality.
F. ON RETAILERS OF OTHER COMMODITIES NOT CLASSIFIED
The permit fee is payable for every separate or distinct establishment or
AS “NON-ESSENTIAL COMMODITIES”
place where the business, trade or commercial undertaking, practice of
occupation or calling is conducted. One line of business or trade undertaking ANNUAL PERMIT FEE - P1,100.00
does not become exempt by being conducted with some other business or trade
undertaking for which the permit fee has been unpaid.
G. ON CONTRACTORS AND INDEPENDENT CONTRACTORS
INCLUDING BUT NOT LIMITED TO THOSE ENUMERATED
A. ON MANUFACTURERS, ASSEMBLER, REPACKERS, UNDER SECTION 2B.02 (ITEM “G” AND “H”)
PROCESSORS, BREWERS, DISTILLERS, RECTIFIERS AND
COMPOUNDERS OF LIQUORS, DISTILLED SPIRITS AND WINES ANNUAL PERMIT FEE- P1,650.00
MANUFACTURERS OF ANY ARTICLE OF COMMERCE OF
WHATEVER KIND OR NATURE, H. ON BANK AND OTHER FINANCIAL INSTITUTIONS INCLUDING
NON-BANK INTERMEDIARIES, LENDING INVESTORS, FINANCE
ANNUAL PERMIT FEE - P1,100.00 AND INVESTMENT COMPANIES PAWNSHOP, MONEY SHOPS,
INSURANCE COMPANIES STOCK MARKETS, STOCK BROKERS,
B. ON WHOLESALERS, DISTRIBUTORS, OR DEALERS IN ANY EDUCATIONAL AGENCIES, HEALTH PLAN AGENCIES AND
ARTICLE OF COMMERCE OF WHATEVER KIND OR NATURE, MEMORIAL OF LIFE PLAN AGENCIES.
ANNUAL PERMIT FEE - P1,100.00 ANNUAL PERMIT FEE - P2,200.00
C. ON EXPORTERS, MANUFACTURERS, MILLERS,
I. ON PEDDLERS ENGAGED IN THE SALE OF ANY MERCHANDISE
REPACKERS, OR PRODUCER OF ESSENTIAL COMMODITIES
OR ARTICLE OF COMMERCE.
ANNUAL PERMIT FEE - P1,100.00 ANNUAL PERMIT FEE - P110.00
D. ON WHOLESALERS, DISTRIBUTORS OR DEALERS OF THE
J. ON PRIVATELY OWNED PUBLIC MARKET:
ESSENTIAL COMMODITIES ENUMERATED UNDER SECTION

K. ON SUBDIVISION OPERATORS OR REAL ESTATE ANNUAL PERMIT FEE - P770.00
DEVELOPERS: FOR CATERERS - P1,100.00
S. ON RETAIL DEALERS OR RETAILERS IN LIQUORS OR WINES
L. ON LESSORS OF REAL ESTATE INCLUDING APARTMENTS- WHETHER IMPORTED FROM OTHER COUNTRIES OR LOCALLY
FOR RENT: MANUFACTURED INCLUDING FERMENTED LIQUORS, BEERS,
“TUBA”, “BASI’, AND OTHER DISTILLED SPIRITS
M. ON PRIVATE CEMETERIES AND MEMORIAL PARKS:
T. ON RETAIL DEALERS OR RETAILERS OF MANUFACTURED
ANNUAL PERMIT FEE- P1,100.00 TOBACCO OR SNUFF INCLUDING CIGARS AND CIGARETTES:
N. OPERATORS OF BOARDING HOUSES per location: ANNUAL PERMIT FEE
RETAIL DEALERS - P1,100.00
ANNUAL PERMIT FEE- P550.00/location RETAILERS - P770.00
O. ON OPERATORS OF AMUSEMENT PLACES INCLUDING, BUT
NOT LIMITED TO, THOSE ENUMERATED UNDER SECTION U. ON AGRI-BUSINESS ENTERPRISES:
2B.02. (ITEM “Q”):
Fishpond/fish pen /fish breeding ground/fish corral, commercial piggery
P. ON OPERATORS OF THEATERS AND CINEMA HOUSES; farms; commercial poultry farms; commercial cattle ranch; and other agro-
VIDEO-MOVIE HOUSES, VIDEOKE HOUSES AND OTHER SHOW business enterprises:
HOUSES WHICH ARE OPEN TO THE PUBLIC FOR-A- FEE:
Section 3V.01. Miscellaneous Provisions
a) Piggery Farm:
Q. ON PROPRIETORS OF AMUSEMENT DEVICES FOR-A-
FEE: Commercial Scale — twenty (20) pigs and above is allowed for fattening; for sow,
ANNUAL PERMIT FEE - P220.00 5 is allowed
R. ON CAFES, CAFETERIAS, ICE CREAM AND OTHER Backyard Scale — only six (6) heads is allowed for fattening and
REFRESHMENT PARLORS, RESTAURANTS, CARINDERIAS, maximum of four (4) sow
FAST FOOD AND SIMILAR ESTABLISHMENT
b) Ranch — ten (10) heads above is considered commercial

c) Small Ruminants — twenty (20) heads for backyard” scale; fifty USE OF MULTI-PURPOSE BUILDING including Plaza and 3rd floor
(50) and above is considered commercial WILL BE COLLECTED A FEE OF P 2,000.00 PER DAY
V. ON OPERATORS OF COCKPITS: P3,300.00 Section 3A.02. Time and Manner of Payment. The imposed in the
preceding Section shall be paid to the Municipal Treasurer upon approval of the
PERMIT FEE - P5,500.00 application. No business or trade undertaking can be lawfully began or pursued in
COCKPIT FRANCHISE FEE - P50,000.00 (mode of payment the municipality without the corresponding Mayor’s Permit.
and duration of franchise to be determined by the sanggunian upon
approval of the franchise) In case of renewal thereof, the fee shall be paid within the first twenty
(20) days of January of each year.
W. ON OPERATORS OF GASOLINE
Section 3A.03. Surcharge for Late Payment. In case of failure to pay
REFILLING STATIONS: the permit fee or renew the payment within the prescribed period the fee shall be
ANNUAL PERMIT FEE- P20,000.00 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
X. ON “BARATILYO” DURING SPECIAL OCCASION LIKE FIESTAS, is due.
FOUNDATIONS AND OTHER SIMILAR ACTIVITIES:
Section 3A.04. Exemption. Countryside and Barangay Business
P220.00/sq. m. in Enterprises (CBBE) and Cooperatives duly registered under RA 6810 and
excess of 10 sq.m. P110.00/sq. m. RA6938, respectively, are exempted from the payment of Mayor’s Permit Fee
prescribed in this Article.
Y. ON OPERATORS OF AMUSEMENT DURING SPECIAL OCCASION
LIKE FIESTAS, FOUNDATIONS AND OTHER SIMILAR ACTIVITIES: 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
P 2,000.00 for first 10 days P exempted from the payment of business taxes as provided in Section 2B.10,
Article B, Chapter II of this Revenue Code.
5,000.00 per unit
Section 3A.05. Newly-Started or Transferred Business Trade or
July 1 – July 30 - occupancy period. Commercial Undertaking except Cockpit, Gasoline Station and Peddlers.
The Mayor’s Permit fee in newly-started or newly-transferred business, trade or
Z. ON ALL OTHER SIMILAR BUSINESS, TRADES, COMMERCIAL commercial undertaking shall be in accordance with the following schedule:
UNDERTAKINGS covered under section 152 LGC P 200.00
If the business starts to operate within the:
A.1. SPECIAL PERMIT FEE ON ALL OTHER SIMILAR BUSINESS,
TRADES, COMMERCIAL UNDERTAKINGS NOT HEREIN EXPRESSLY
1st quarter of the year P1,100.00
SPECIFIED .…. P1,650.00
nd
2 quarter of the year P825.00
FOR THE PROMOTION OF PRODUCTS P550.00
3rd quarter of the year P550.00 represented to the Municipal Treasurer as basis for the collection of Mayor’s
th
4 quarter of the year P275.00 Permit fee and corresponding business tax.
For newly-started business or activity that starts to operate after January The Mayor’s Permit shall be issued by the Municipal Mayor upon
20, the fee shall be paid before any business or activity can be lawfully begun or presentation of receipt for the payment of the Mayor’s permit and o fficial receipt
pursued, and the fee shall be reckoned from the beginning of the calendar quarter. issued by the Municipal Treasurer for the payment of the business tax.
When the business or 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 For every permit issued by the Mayor shall show the name and residence
period longer than the current quarter and the business or activity is abandoned, of the applicant, his nationality and marital status; nature of organization, i.e.,
no refund of fee corresponding to the unexpired quarter or quarters shall be made. whether the business is sole proprietorship, corporation or partnership; location
of the business; date of issue and expiration of the permit; and such other
Section 3A.06. Administrative Provisions information as may be necessary.
a) Application for Mayor’s Permit. An application for a Mayor’s The Municipal Mayor shall upon presentation of satisfactory proof that
Permit shall be filed to the Office of the Mayor / BPLO. The form for the purpose the original of the permit has been lost, stolen, or destroyed, issued the duplicate
shall be issued by the same office arid shall set forth the requisite information of the permit upon payment of corresponding fee.
including the name and residence of the applicant, the description of business or
undertaking that is to be conducted and such other data or pertinent information c) Posting of Permit. Every permit fee shall keep this permit
as may be required. conspicuously posted at all times in his place of business or o ffice; he shall keep
the permit in his person. The permit shall be immediately produced upon demand
Any false statement deliberately made by the applicants shall constitute by the Municipal Mayor, the Municipal Treasurer or their duly authorized
sufficient ground for revoking or denying the permit issued by the Mayor, and representative/s.
the applicant or licensee may further be prosecuted in accordance with penalties
provided in this Article. d) 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 (31 st) of
A Mayor’s Permit shall be refused to any person: (1) who previously December following the date of issuance unless revoked or surrendered earlier.
violated any ordinance or regulations governing permits granted; (2) whose Every permit shall cease to be in force upon revocation or surrender thereof. It
business establishments or undertaking does not conform with zoning regulations shall have a continuing validity only upon renewal thereof and payment of the
and safety; (3) who has unsettled tax obligation, debt or other liability to the corresponding fee.
government; and, (4) who is disqualified under any provision of law or ordinance
to establish, or operate the business being applied for. e) Revocation of Permit. When a person doing business under the
provision of this Code violates any provisions of this Article; refuses to pay an
b) Issuance of Permit, Contents of Permit. Upon approval of the indebtedness or liability to this municipality, abuses his privilege to do business
application for a Mayor’s Permit, two copies of the application duly signed by to the injury of public morals or peace; or when a place where such business is
the Municipal Mayor shall be return to the applicant. One copy to be established is being conducted in a I disorder or unlawful manner, is a nuisance
or permitted to be used as a resort for disorderly conduct, criminals or women of
ill repute, the Municipal Mayor,
after investigation, may revoked the Mayor’s permit. Such revocation shall 4) On Hotels, Motels, Lodging Houses and Similar
operate to forfeit all sums which may have been paid in respect of said privilege, Establishments. No permit shall be issued to operators of hotels, motels lodging
in addition to the fine and imprisonment that may be imposed by the Court for houses without the same being inspected by the Municipal Health Officer, Fire
violation of any provision of this Code or ordinance governing the establishment Safety Inspector and Building Inspector or their duly authorized representative.
and maintenance of business and to prohibit the exercise by the person whose Said establishments shall keep the registry of guests. patrons, lodgers, costumers
privilege is, revoked, until restored by the Sangguniang Bayan or boarders, as the case may be, which shall be open to inspection by the Mayor
or his authorized representative.
Section 3A.07. Fulfillment of Other Requirements. The issuance of a
mayor’s permit shall not exempt the licensee or permittee from the fulfillment of ARTICLE B. ADMINISTRATIVE REQUIREMENTS
other requirements in connection with the operation of the business or in the
conduct of an activity prescribed under this Code, laws and other ordinances of Section 3B.01. Requirements for a Mayor’s Permit. Application
this municipality. for a Mayor’s Permit shall be accompanied by the following:
Section 3A.08 Rules and Regulations in Certain Establishments. 1) For a newly started business:
1) On Cafes, Cafeterias, Ice cream and other Refreshment Parlors. a. Location sketch map of the new business.
Restaurants, Soda Fountain Bars, Carinderias. Panciterias, and other food b. Business Name Registration for single proprietorship/ SEC registration
establishments. Operators of all establishments engaged in the preparation and for corporation/CDA Registration for cooperatives
selling of readily edible foods shall not employ any cook or food dispenser c. Amount of paid-up capital of the business as shown in the Articles of
without a Food’s Handlers Certificate or appropriate health certificate from the Incorporation, if a corporation or partnership; or a sworn statement of the
Municipal Health Office renewable every year. capital investment by the owner or operator, if sole proprietorship.
Establishment selling cooked and readily edible foods (fast foods) shall d. Certificate attesting to the tax or fee exemption if the business is
have them adequately covered and protected from dust, flies and other insects exempted from the payment of the tax or fee.
and shall follow strictly the rules and regulations on sanitation promulgated by e. Certification from the officer-in-charge of zoning that the location of the
the Municipal Health Officer and existing laws or ordinances. business conforms with the approved Zoning Ordinance.
f. Real Property Tax clearance
2) On Sauna Baths. Massage Parlors. Barber Shops. Beauty g. Barangay clearance
Shops and similar establishments. The aforementioned establishments shall h. Police clearance
not be allowed to operate with masseurs/masseuse, barbers or beauticians not i. Zoning clearance
having secured the corresponding medical certificate from the Municipal Health j. Certificate of occupancy permit
Officer. k. Community Tax Certificate and Professional Tax Receipt or
Occupation Fee, as the case may be.
3) On Funeral Parlors. Funeral parlors, rendering embalming services
shall not be allowed to operate without employing an embalmer duly licensed or
authorized by the Department of Health.

2) For Renewal of Existing Business Permit: may be required.
a. Mayor’s Permit from the preceding year.
b. Two (2) photo copies of the annual or quarterly tax receipts. ARTICLE D. LARGE CATTLE REGISTRATION AND TRANSFER
c. Two (2) photo copies of receipts for the payment of all required FEES
regulatory fees. Section 3D.01. Definition. Large Cattle - includes a two year old
d. Certificate of tax exemption for the payment of the regulatory fees, if so horse, mule, ass, carabao, or other domesticated member of the bovine family.
exempted.
e. Sworn statement of the capital investment, gross receipts or sales from Section 3D.02. Imposition of Fee. There shall be collected by the
the preceding calendar year. Municipal Treasurer the following fees:
f. BIR Registration Certificate and annual registration payment
g. Real Property Tax clearance a) For each certificate of ownership P150.00
h. Barangay Clearance b) For each certificate of transfer P110.00
i. Police clearance c) Registration of private brand P110.00
j. Community Tax Certificate and Professional Tax Receipt or d) Branding fee (service) P150.00
Occupation Fee, as the case may be.
Provided, that the transfer fee shall be collected only once if a large cattle
ARTICLE C. PERMIT FEE ON PARADES is transferred more than once a day.
Section 3C.01. Imposition of Fee. There shall be collected a permit fee Section 3D.02a. Imposition of Fee. There shall be collected by the
of Fifty Pesos (P50.00) per day on every circus or menagerie parade or other
Municipal Treasurer the following fees:
parades using banners, floats, or musical instruments held in this municipality.
e) Livestock Health / Death Certificate P150.00
Section 3C.02. Exemption. Civic and military parades and religious
f) Necropsy Certificate P150.00
processions shall be exempted from the payment of the permit fee imposed
herein.
Section 3D.03. Time and Manner of Payment. The registration fee
shall be paid to the Municipal Treasurer upon registration or transfer of
Section 3C.03. Time of Payment. The fee imposed herein shall be paid to
ownership of the large cattle.
the Municipal Treasurer upon application for a permit to the Municipal Mayor.
Section 3D.04. Administrative Provisions.
Section 3C.04. Administrative Provisions. Any person who shall
hold a parade within the municipality shall first obtain a permit from the
a) The owner of a two (2) year-old cattle is hereby required to register
Municipal Mayor before undertaking the activity. For this purpose, a written
the said cattle with the Office of the Municipal Treasurer. All branded and
application in a prescribed form shall contain the name and address of the
counter brand animals presented to the Municipal Treasurer shall be registered in
applicant, the description the activity, the places where the same will be
a book showing among others, the name and residence of the owner and the class.
conducted and such other pertinent information or data as
Color, sex, brand and other identifying marks of the cattle.

b) The transfer of the large cattle, regardless of age, shall likewise be ARTICLE F. PERMIT FOR GAFFERS, REFEREES, BETTAKER, BET
registered with the Municipal Treasurer. The entry in registry book shall set forth MANAGER, PIT MANAGER AND PROMOTER
among others, the name and residence of the owners and purchasers, the Section 3F.O1. Definition. When used in this Article, the term: Pit
consideration of purchase price of the animals for sale or transfer, the class, sex, Manager refers to a person who professionally, regularly and habitually managers
age, and other identifying marks of the animals and a reference by number of the a cockpit and cockfight himself.
original certificate of ownership, with the name of the municipality which issued Referee (Sentenciador) refers to a person who watches and oversee
it. the progress of the cockfights and decides its result by announcing the winner or
declaring a draw (or no contest game).
Section 3D.05. Applicability Clause. All other matters relating to the
registration of large cattle shall be governed by the pertinent provisions of the Bet Manager (Kasador) refers to a person who calls and takes care of
Revised Administrative Code of 1987 and other applicable laws, rules and bets from owners of both gamecocks and those of other bettors before the orders
regulations. commencement of the cockfight and thereafter distribute winning bets to winners
and deducting a certain commission.
ARTICLE E. REGISTRATION FEE ON DOGS
Bet taker (“Kristo”) refers to a person who participate in the
Section 3E.01. Imposition of Fee. Every person who owns or keeps any cockfights and with the use of money or other thing of value, bets of other before
dog over three (3) months of age shall obtain a registration therefore and pay to or through other bet takers and wins or loses his bets depending upon the result of
the Municipal Treasurer a registration Fee of One hundred (P100.00) Pesos per the cockfight as announced, by the referee or sentenciador.
head per annum.
Gaffer (“Mananari”) refers to a person knowledgeable in the technique
Section 3E 02 Time of Payment The fee imposed herein shall be due of arming fighting cocks with gaffs on either or both legs.
on the first twenty (20) days of January every year. The registration Fee for dogs
acquired after January 20 shall be paid without penalty within the first twenty Handler (“Soltador”) refers to a person who personally takes physical
(20) days following the date of acquisition. custody and control inside the arena of a pitted gamecock and actually releases
the same for actual fight and combat in a cockfight.
Section 3E.03 Administrative Provisions The Municipal Agriculturist
shall keep a record of all registered dogs, describing the same by name, if any, Promoter refers to person licensed by the Philippine Game fowl
color, sex and shall be enter in the registry the name and address of the owner or Commission, as such, who is engaged in the convening, holding and the
keeper. celebration of specially programmed and arranged cockfighting like local and
internal derbies, or competitions, special mains or matched set or to encounters,
The owner or keeper of any dog required to be registered under this pintakasi and ordinary cockfights.
Article shall provide a leather or metal collar and shall, furthermore muzzle the
dog. Gamecock refers to domesticated fowls, whether imported or locally
breed, trained and conditioned for actual cockfighting or for propagation and
The fifty percent (50%) of the proceeds from registration fee on dogs breeding purposes for eventual use in cockfighting
shall accrue to the administrative cost and the fifty percent (50%)
shall accrue to the biologic cost.
Cocker (“Aficionado”) refers to a person who participates and bets in
cockfighting as a sport, amusement, recreation or form of relaxation.
ARTICLE G. POUNDAGE FEE ON IMPOUNDING OF ASTRAY
ANIMALS
Section 3H.02. Imposition of Fee. There shall be collected annual fee for
the issuance of a Mayor’s Permit for the following:
Section 3G.01. Definition. When used in this Article, the term:
a) Promoter P700.00
a) Large Cattle - includes horses, mules, assess, carabaos, cows and
b) Pit Manager P1,000.00
other domestic members of the bovine family.
c) Referee P500.00
d) Bet Manager P500.00
b) Astray Animals - means an animal which is not loose, not
e) Gaffer P500.00
restrained and not under the complete control of its owner or the one in charge or
f) Bet taker P500.00
in possession thereof, found roaming at large in public or private places whether
g) Cashier P500.00
fettered or not.
h) Derby Match Maker P500.00
i) Handler P500.00
c) Public Place - includes national, provincial, municipal, city, or
barangay roads, streets, parks, plazas and other places open to the public.
Section 3F.03. Time and Manner of Payment. The Mayor's Permit
shall be paid to the Municipal Treasurer before the Gaffer, referees, bettaker, or
d) Private Place - includes privately-owned streets or yards, rice fields
promoter participates in a cockfight. Thereafter, the fee shall be paid annually
or farmlands or lots owned by an individual other than the owner of the animal.
upon renewal of the permit on the birth month of the remitter.
Section 3G.02. Imposition of Fee. There shall be imposed the following
Section 3F.04. Administrative Provisions. Only licensed referees and
fees each day or fraction thereof on each head of astray animal found, running or
bet takers shall officiate in cockfight held in this municipality. No operator or
roaming at large, or fettered in public or private places including feeds:
owner of a cockfight shall allow any gaffer, referee, bet taker, pit manager, or
promoter inside the cockfight who has not secured and paid the Mayor’s fee as
a) Large cattle P55.00/day or fraction thereof
herein required.
b) Goat and Pig P20.00
c) Dog P11.00
Section 3F.06. Applicability Clause. The provisions of PD 449,
otherwise known as the Cockfighting Law of 1974, and such other pertinent laws
Section 3G.03. Time of Payment. The poundage fee shall be paid to
shall apply to all matter regarding to the operation of cockpit and holding of
the Municipal Treasurer prior to the release of the impounded animal.
cockfights in this municipality.
Section 3G.04. Administrative Provisions. For purposes of this Article,

the Station Commander, PNP, or his deputies are authorized to apprehend and
impound astray animals in the municipal corrals or place

duly designated for such purpose. He shall also cause the posting of notice of the
impounded astray animals in the Municipal Hall and inform the Mayor 2) The Chief of the Fire Station, BFP, shall promulgate the necessary
accordingly. rules and regulations for the proper storing of said materials or substances taking
Impounded animals not claimed within ten (10) days after the date of into consideration the provisions of PD 1185 (Fire Code of the Philippines) and
impounding shall be sold at public auction in accordance with the generally its implementing rules and regulations.
accepted procedures.
ARTICLE I. REGISTRATION AND PERMIT FEE ON BICYCLE OR
ARTICLE H. PERMIT FEE ON STORAGE OF FLAMMABLE, PEDALED TRICYCLE
COMBUSTIBLE OR EXPLOSIVE SUBSTANCES
Section 3I.01. Imposition of Fee, There shall be collected a registration
Section 3H.01. Imposition of Fee. There shall be collected from every fee of one hundred Pesos (P100.00) per unit from the owner of a bicycle or
person storing flammable, combustible or explosive substances the following fee: pedaled tricycle operating within the municipality.
a) Storage of gasoline naphtha, diesel fuel and similar products: Less
Section 3I.02. Time of Payment. The fee imposed herein shall be due
than 5,000 liters P500.00/annum on the first day of January and payable to the Municipal Treasurer within the first
5,000 liters to 10,000 liters P1,000.00/annum twenty (20) of January of every year. For bicycle or pedaled tricycle acquired
More than 10,000 liters P3,000.00/annum after the first twenty (20) days of January, permit fee shall be paid without
penalty within the first twenty (20) days following its acquisition.
b) Storage of other flammable, combustible or explosive substances: Less
Section 3I.03. Administrative Provisions. A sticker shall be provided
than 5,000 kilograms P1,500.00/annum by the Office of the Municipal Mayor /BPLO to be paid at cost by the owner of
More than 5,000 kilograms P3,000.00/annum the bicycle or pedaled tricycle. The pedaled tricycle which will include
information such as: it’s make and brand, the name and address of the owner and
Section 3H.O2. Time and Manner of Payment. The fee imposed the number of the plate or sticker issued. Record of registered bicycle or pedaled
herein shall be paid to the Municipal Treasurer upon application for a Mayor’s tricycle will be kept by the BPLO.
Permit to store the aforementioned materials or substances.
ARTICLE J. PERMIT FEE ON CATTLE, PIG OR CHICKEN PEN OR
Section 3H.03. Administrative Provisions. CORRAL
1) No person shall store or keep at his place of business or elsewhere in Section 3J.01. Imposition of Fee. There shall be collected a fee of
this municipality any flammable, combustible, or explosive substances without twenty-five (P25.00) Pesos for every permit to construct a cattle, pig or chicken
first securing a permit therefore from the Mayor thru the Chief of the Fire station, pen or corral.
Bureau of Fire Protection. Gasoline, diesel fuel or naphtha not exceeding the
quality the One Hundred (100) liters kept in the tank of motor vehicles or other Section 3J.02. Time of Payment The fee imposed in this Article
mechanical engines shall be exempt from the permit fee herein imposed. shall be paid to the Municipal Treasurer upon application for permit with the
Office of the Municipal Mayor.

The Business Permits Licensing Officer / Office of the Mayor shall issue
Section 3J.03 Administrative Provisions. Before an application for a the necessary rules and regulations for the proper implementation of this Article.
permit is acted upon, the Mayor or his duly authorized representative shall
inspect the premises where the pen shall be constructed to determine whether the Section 3K.03. Time and Manner of Payment. The fee imposed in
site and construction of the pen or corrals conform the existing laws, rules and this article shall be paid to the Municipal Treasurer upon application for a
regulations and require presentation of the receipt of payment of the fee Mayor’s Permit or issuance thereof.
imposed in this Article.
Section 3K.04. Surcharge for Late Payment. Failure to pay the fee
ARTICLE K. PERMIT FEE ON FILM- MAKING prescribed in this Article within the fee required shall subject the taxpayer to a
surcharge of twenty-five percent (25%) of the original amount of fees due. Such
Section 3K.01. Imposition of Fee. There shall be collected from every surcharge to be paid at the same time and in the same manner as the original
person, natural or juridical, that shall undertake location-filming within the amount of fees due.
territorial jurisdiction of this municipality the following fees:
A. Permit fee for location filming ARTICLE L. REGISTRATION OF OWNERSHIP FEE ON

AGRICULTURAL MACHINERY AND OTHER HEAVY EQUIPMENT
For local exhibition P1,650.00
For foreign exhibition P2,200.00 Section 3L.01. Imposition of Fee There shall be collected a
registration fee at the following rates for each agricultural machinery or heavy
B. Additional regulatory fees: equipment upon ownership of said machinery based on RA 10601 2013 an article
of ownership of said machinery:
1. Per filming of movies or motion
pictures for commercial purposes, REGISTRATION FEE
per filming P825.00 Hand Tractors P 500.00
Drawn Threshers P1,000.00
2. For filming of movies or motion Mounted Thresher P1,000.00
Pictures considered as a documentary film P495.00 Combined harvester P1,000.00
4 Wheel Heavy Tractor P1,000.00
3. For every location or place of shooting the film P330.00 Section 4 Wheel Mini Tractor P 800.00
Bulldozers P2,000.00
3K.02. Administrative Provisions. The person-in- charge of Forklifts P2,000.00
the location-filming shall first secure a Mayor’s Permit before undertaking Graders P2,000.00
the aforementioned activity by filling an application for that purpose and stating Combine Harvester P1,000.00
therein the title of the movie or motion picture; whether the film is intended for Other agricultural farm machinery or
commercial purposes or a documentary film; the number of sites, location, or heavy equipment not enumerated above P2,000.00
places, or places where the film would be shot and such other necessary
information.

Section 3L.02. Time and Manner of Payment. The fees imposed joint affidavit to be executed by two o fficers of the said organization stating
herein shall be payable upon registration. therein the purpose or purposes for which the organization is established or
formed, together with a copy of the list of all its members including their
Section 3L.03. Administrative Provisions. The Office of the Municipal respective addresses.
Agriculturist Office shall keep a registry of all agricultural machinery and the
Municipal Engineering Office for heavy equipment which shall include the make Section 3M. 05. Exemption. Political organizations including the
and brand of the heavy equipment and the agricultural machinery and the name Katipunan ng Kabataan, Sangguniang Kabataan, Pederasyon ng Sangguniang
and address of the owner. Kabataaan, Liga ng mga barangay and Barangay Brigades are exempted from the
provisions of the Article.
ARTICLE M. FEE FOR ACCREDITATION OF RELIGIOUS CIVIC. SOCIAL
AND/OR SPORTS ORGANIZATIONS, CLUBS. ASSOCIATIONS OR ARTICLE N. SPECIAL MAYOR’S PERMIT
FRATERNITIES
Section 3N.01. Permit to Hold Benefits. Religious, civic, social, and/or
Section 3M.01. Imposition of Fee. There shall be collected an sports organizations, clubs, associations, federations or fraternities desiring to
Accreditation fee of Three Hundred (P300.00) Pesos for every religious, civic, hold benefit shows, balls programs, exhibitions, contest, bingo socials, and other
social and/or sports organizations, clubs, associations, federations or fraternities kinds of fund raising activities may be issued a Special Mayor’s Permit free of
organized and/or operating in this municipality for purposes not contrary to laws, charge, provided, that the said organization is duly accredited with the
rules and regulations. Sangguniang Bayan; that the proceed of which shall ensure a benefit for the
welfare organization or intended for purposes that will redound to the welfare of
Section 3M.02. Time of Payment. The fee shall be paid to the the general public; that it shall not in any manner violate any existing ordinances,
Municipal Treasurer within Twenty (20) days of January every year before a rules and regulations, especially those on traffic and pedestrian hazards.
certificate of registration is issued by the Mayor or his duly authorized
representative. Section 3N.02. Exemption Only fund-raising activities sponsored by the
Sangguniang Barangay are exempted from securing a permit from national or
Section 3M.03. Surcharge for Late Payment. Failure to pay the fee local office or agency as per section 391, par.11 of R.A. 7160 and Article 101
prescribed in this Article within the time required shall subject the tax payer to a (par.11) of its implementing rules and regulations. Provided that no fund-raising
surcharge of twenty percent (20%) of the original amount of fee due, such activities shall be held within the period of Sixty (60) days immediately
surcharge to be paid at the same time and in the same manner as the original fee preceding and after a national or local election, recall, referendum, or plebiscite
due. and provided finally, that the said fund-raising shall complied with the national
policy standards and regulations on morals, health and safety of the persons
Section 3M.04. Administrative Provisions. participating therein. The Sangguniang Barangay, through the Punong Barangay,
shall render a public accounting of the funds raised at the completion of the
1) It shall be the duty of the Officer of the organizations covered under this project for which the fund-raising was undertaken.
Article, through their President or Chairman, to register the name of their
organization or association with the Office of the Mayor. Section 3N.03. Administrative Provisions. Except for the barangay
council, it shall be unlawful for any person, private or juridical. to hold
2) 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
benefit shows programs, contest and other fund-raising activities without the For an apothecary or other balance of precision the fee shall be double
corresponding permit from the Mayor. the rates prescribed above.
ARTICLE O. FEES FOR THE SEALING AND LICENSING OF WEIGHTS For each scale or balance, a complete set of weight for use therewith
AND MEASURES shall be sealed free of charge. However, for each extra weight the charge shall be
One (P1.00) peso.
Section 3O.01. Imposition of Fees. Every person using instrument of
weights and measures within this municipality shall first have them sealed and Section 3O.02 Exemption. All instruments of weights and measures
licensed annually and pay to the Municipal Treasurer the following fees: using government work or maintained for public used by the national, provincial,
city, or municipal or barangay government shall be tested and sealed free of
For sealing metric measures with a capacity of: charge.
Not over Ten (10) liters P 50.00 Section 3O.03. Time of Payment. The fees levied in this Article shall be
Over Ten (10) liters 100.00 to the Municipal treasurer when the weights or measures are sealed, before their
Calibration per pump P 55.00 use and thereafter, on or before the anniversary date.
For sealing metric instruments of weights: Section 3O.04. Surcharge for Late Payment. Failure to pay the fee
prescribed in this Article within the time required shall subject the taxpayer of
With capacity of — twenty five (25%)percent of the original amount of fees due. Such surcharge to
Less than Thirty (30) kilograms P250.00 be paid at the same time and in the same manner as the original amount of fees
due.
Thirty (30) kilograms but not more than
fifty kilograms P200.00 Section 3O.05. Place of Payment. The fees shall be paid to the
municipality where the person using the instrument of weight and measure is
Fifty (50) kilograms but not more than conducting the business. A peddler or itinerant vendor using only one instrument
One Hundred kilograms P250.00 of weight or measure shall pay the fees in the municipality where he resides.
One Hundred (100) kilograms but not more Section. 3O.06. Accrual of Proceeds. The proceeds of the fees as
Five Hundred (500) kilograms P350.00 well as surcharges, interest, and fees collected in connection with this Article
shall accrue to the municipality where collected.
Five Hundred (500) kilograms but not more
One Thousand (1000) kilograms P500.00 Section 3O.07. Form and Duration of License for Use of Weights
and Measures. The official receipts for the fee charged for the sealing of a
One Thousand (1000) kilograms or more P750.00 weight or measure shall serve as a license to use such instrument which renders
the weight or measure inaccurate occurs within the period. When a license is
Calibration Fee P100.00 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, measures who places an official tax or seal upon any instrument of weight and
shall be exhibited upon demand by the Municipal Treasurer or his deputies. measure, or attaches it thereto; or fraudulently imitates any work, stamp, brand,
tag, or other characteristic sign used to indicate that weight or measure has been
Section 3O.08. Secondary Standards Preserved by Municipal officially sealed; or who alters in any way the certificate or license issued by the
Treasurers; Comparison thereof with the Fundamental Standard. The sealer as an acknowledgment that the weight or measure mentioned therein has
Municipal Treasurers shall keep full sets of secondary standards in their o ffices been duly sealed or who makes or knowingly sells or uses any false or counterfeit
for the uses in the testing of weights and measures. The secondary standards shall stamps, tags, certificates, or license, or any die of printing or making stamps,
be compared with the fundamental standards in the Department of Science and tags, certificate or licenses which is an imitation of or purports to be lawful
Technology at least once a year. When found to be sufficiently accurate, the stamp, tag certificate, or license of the kind required by the provisions of this
secondary standards shall be distinguished by label, tag, or seal and shall be provisions of the Article; who alters the written or printed figures or letters on
accompanied by a standard. If the variation is of su fficient magnitude to impair any stamp, tag, certificate, or license used or issued; or who has in his possession
the utility of the instrument, it shall be destroyed in the Department of Science any such false counterfeit, restored, or altered stamp, tag, certificate, or license
and Technology. for the purpose of using or reusing the same in the payment of fees or charges
imposed in this Article; or procures in the commission of any such offense by
Section 3O.09. Destruction of Defective Instrument of Weights or another, shall such offense be fined not less than Two Hundred Pesos (P 200.00)
Measures. Any defective instrument of weights or measures shall be destroyed nor more than One Thousand Pesos (P 1000.00) or imprisoned for not less than
by the Municipal Treasurer or any of his authorized deputies if its defect is such One(1) month nor more than Six (6) months, or both.
that it cannot readily and securely be repaired.
Section 3O.13. Unlawful Possession or Use of Instrument Not
Section 3O.10. Inspectors of Weights and Measures. The Municipal Sealed Before Using and Not Sealed Within Twelve (12) Months. Any
Treasurer or his authorized representatives shall inspect and test instrument of person making a practice of buying or selling goods by weight or measure, or of
weights and measures. In case the inspection and testing is conducted by the furnishing services the value of which is estimated by weight or measure, who
deputies of the Municipal Treasurer, they shall report on the condition of the has in his possession without permit any unsealed scale, balance, weight or
instrument in the territory assigned to them to the Municipal Treasurer. It shall be measure, and any person who uses, in any purchase or sale or in estimating the
their duty to secure evidence of infringements of the law or of fraud in the use of value of any service furnished, any instrument of weight or measure that has not
weights and measures or of neglect of duty on the part of any office engaged in been officially sealed, or if previously sealed, the license therefore has expired
sealing weights and measures. Evidence so secured by them shall be presented and has not been renewed in due time, shall be punished by a fine not exceeding
forthwith to the Municipal Treasurer and to the proper prosecuting officer. 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
Section 3O.11 Dealer’s Permit to Keep Unsealed Weights and condition in which they were placed by the official sealer, and the instrument is
Measures. Upon obtaining written permission from the Municipal Treasurer or found not to have been altered or rendered inaccurate but still to be su fficiently
his deputies any dealer may keep unsealed instrument of weights or measures in accurate to warrant its being sealed with repairs or alteration, such instrument
stock for sale until sold or used. shall, if presented for sealing promptly on demand of any authorized sealer or
Section 3O.12. Fraudulent Practices Relative to Weights and inspector of weights or measures, be sealed and the owner, possessor, or user of
Measures. Any person other than an official sealer of weights and same shall be subject to no

penalty except a surcharge equal to five times the regular fee fixed by law for the year, the fee shall be paid within the first twenty (20) days of January of every, in
sealing of an instrument of its class, this surcharge to be collected and accounted case of renewal thereof.
for by the same official and in the same manner as the regular fees for sealing
such instruments. Section 3P.03. Surcharge of Late Payment. Failure to pay the fee
Section 3O.14. Alteration or Fraudulent Use of Instrument of Weight required in this Article shall subject the taxpayer to a surcharge of twenty percent
or Measure. Any person who with fraudulent intent alters any scale or balance, (20%) of the original amount due, such surcharge to be paid at the same time and
weight, or measure whether sealed or not shall be punished by a fine of not less in the same manner as the original amount of fees due.
than Two Hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000
00) or by imprisonment for not less than One (1) month nor more than Six (6) Section 3P.04. Administrative Provisions
months, or both.
1) The Mayor’s Permit shall be issued only to the applicant after
Any person who fraudulently gives short weights or measure in the payment of the required fee.
making of a sale, or who, assuming to determine truly the weight or measure
fraudulently misrepresents the weight or measure thereof, shall be punished by a 2) The weight capacity of roads and bridges shall be carefully
fine of not less than Two Hundred (P200.00) Pesos nor more than One Thousand observed by the driver of the vehicle being used in hauling such cargoes.
(P1,000.00) Pesos or by imprisonment for not less than One (1) month nor more
than Six (6) months, or both. 3) Haulers shall also observe carefully loading of logs, sugar cane,
cattle, swine, fowl and other kinds of cargoes, that same are securely tied or
Section 3O 15 Compromise Power. Before a case is filed in Court for properly covered.
an offense which does not involved fraud, the Municipal Treasurer is hereby
authorized to settle such an offense upon payment of a compromise penalty or 4) The Mayor’s Permit shall be carried at all times while engaged in
not less than Two Hundred Pesos (P200.00) nor more than Five Hundred Pesos hauling activities in this municipality and shall be presented to the authorities
(P500 00) . concerned upon the latter demand.
ARTICLE P. PERMIT ON HAULING AND TRUCKING SERVICES Permit on Hauling and Trucking Services P 220.00/annum
Section 3R 01 Imposition of Fee There shall be collected from every ARTICLE Q. PERMIT ON OPERATION OF RENDERING OR OFFERING
person or corporation engaged in the business of hauling and trucking services TO RENDER SERVICES FOR-A-FEE
operating within this municipality a permit of One Thousand Five Hundred
Pesos(P500.00) and payment of Fifty Pesos (P50.00) for Sticker per truck, per Section 3Q.0l. Imposition of Fee. There shall be collected from operators of
annum. The fee imposed herein shall not be collected from operators of hauling businesses rendering or offering to render “transport services for-a-fee” an annual
and trucking services whose trucks merely pass this municipality. NOTE: must permit fee based on the number of vehicles being used, as indicated below:
secure an exemption to LTFRB
Section 3P.02. Time of Payment. The fee imposed herein shall be paid 1) Operator of a “tricycle-for hire” business, per unit P100.00
to the Municipal Treasurer upon application for a Mayor’s Permit to operate
hauling or trucking services in this municipality. In the succeeding 2) Operation of “Jeepney, VAN, CAR or AUV P300.00

1) Operator of a “tricycle-for hire” business, per unit P100.00 registered with the LTO, DOTC.
for hire”
2) A number plate, metal or otherwise, shall be provided by the
3) Operation of “truck or wagon for hire” business P 300.00
Office of the treasurer to be paid at cost by the applicant.
Section 3Q.02. Time and Manner of Payment. The permit fee 3) The Business Permits & Licensing Office / Office of the Mayor,
imposed herein shall be due and payable upon application for a Mayor's Permit shall keep registry of all the transport vehicle being used a numbered plate, such
and within the first twenty (20) days of January of each year, and in case of as its make and brand, the name and the address of the operator and such other
renewal thereof and Sticker will be issued upon payment of Fifty Pesos (P50.00). pertinent information as may be required.
Section 3Q.03. Surcharge for Late Payment. Failure to pay the fee ARTICLE R. FEE FOR THE REGISTRATION OF MOTORIZED
imposed in this Article within the time required shall subject the taxpayer to a TRICYCLE.
surcharge of twenty percent (20%) of the original amount of fee due, such
surcharge to be paid at the same time and in the same manner as the original Section 3R.0l. Imposition of Fee . There shall be collected annual
amount of fee due. registration fee for every motorized tricycle in this municipality in the amount
indicated hereunder:
Section 3Q.04. Exemption from Payment of Business Tax Except for
the “regulatory fee” imposed herein. No other kind of (including business tax) for Motorized tricycle-for-hire P200.00/annum
the operation of motor vehicles being used shall be collected from operators of
such kind of business undertaking. Section 3R.02. Time and Manner of Payment. The registration fee imposed
herein shall be due on the first day of January and payable to the Municipal
Section 3Q.05.Exemption of other Transport Vehicles. Transport Treasurer within the first twenty (20) days of January every year. For motorized
vehicles being utilized as a component of duly established business enterprise tricycles acquired after the first twenty days of January, the registration fee shall
and nor being offered for hire including those being used primarily for private be paid without penalty the first twenty days following its acquisition.
purposes are exempted from the provisions of this article. Also exempted are
operators of” passenger buses, jeepneys, or AUVs which have been granted a Section 3R.03. Surcharge for Late Payment. failure to pay the fee
“Certificate of Public Convenience” by the Land Transportation Franchising and prescribed in this Article within the time required shall subject the taxpayer to a
Regulatory Board (LTFRB) to operate in this municipality or whose vehicle surcharge of twenty-five percent (25%) of the original amount fee due, such
merely passes thru this municipality. surcharge to be paid at the same time and in the same manner as the original
amount of fee due.
Section 3Q.06. Administrative Provisions
Section 3R.04. Administrative Provisions. A metal plate or sticker with
1) No permit to operate any business of rendering or offering to corresponding registry number shall be provided by the Office of the treasurer for
render transport services for-a-fee shall be issued unless the motor vehicle, every motorized tricycles registered to be paid at cost by the owner of the
except motorized tricycle being used or to be used, has been duly motorized tricycle. The Municipal Treasurer shall keep a registry of all motorized
tricycles, which shall include information such as: its make and brand, the
name and address of the owner thereof; the
number of the plate or sticker and such other information that may be necessary. Cattle auctioneers Chef
A list of all registered tricycles shall be submitted by the Municipal treasurer to or head cooks Club
the Business Permits, Licensing and Inspection Division, Office of the Mayor, managers
copy furnished the Office of Local Philippine National Police. Dance instructors/instructress
Dietitians, nutritionists Florists
ARTICLE S. OCCUPATION OR CALLING FEE Hairdressers or hairstylists
Heavy and farm equipment operators
Section 3S.01. Imposition of Fee. There is hereby levied an annual Marine officers, unless he is a marine engineer who has paid his
“occupation or calling fee” on all individuals engaged in the exercise or practice professional tax”
of their occupation or calling in the amount prescribed hereunder including, but Master carpenters
not limited to, the following: Master plumbers
Professional beauticians, make-up artists
GROUP A. - TWO HUNDRED PESOS (P200.00) Professional boxers
Agriculturists, foresters Professional butchers
Automotive mechanics, unless he is a mechanical engineer who has paid his Professional manicurists
“professional tax” Professional masons, welders, pipe fitters
Computer technician Professional masseurs/masseuses Professional
Electricians, unless he is an electrical engineer who has paid his security officers/guards Professional stevedores
“professional tax” Professional waiters or waitresses Swimming
Electronics technician (Radio, TV, Audio) instructors
Hospitality girls, entertainers, Guest Relations Officers, Telegraph operators
Insurance adjusters, consultants, or agents Telephone operators
Interior decorators (professional) Professional Typewriter repairmen
embalmers (authorized by DOH) Watch repairmen
Professional singers, radio broadcaster, announcers, disc jockeys Professional Other similar occupations or callings
tailors, haberdashers, couturiers, modesties, fashion designers and the like
Professors, instructors or teachers in private institutions unless they are Section 3S.02. Definitions as used in this Article, the term:
“professionals” who have paid their “professional tax”
Psychic healers, soothsayers, seers, Refrigeration Calling — means one regular business, trade vocation, employment
and air conditioning technicians Therapists, which does not require the passing of an appropriate government board or bar
unless he is a registered nurse. examination, such as professional actors and actresses, hostesses, masseurs, and
the like.
GROUP B – ONE HUNDRED FIFTY (P150.00)
Occupation — means one regular business or employment, or an
Acupuncturists Bakers activity which principally takes upon one’s time, thought and energies includes
(professional) any calling & business, trade, profession or occupation.

Section 3S.03. Exemptions. The occupation or calling fee imposed in
ARTICLE T. CHARGE FOR USE OF MUNICIPAL AERIAL WEALTH
this Article shall not apply to persons exclusively employed in the government.
Section 3T. 01. Definition of Terms.
Section 3S.04 Payment of the Fee. The occupation or calling fee
aforementioned shall be paid before any occupation or calling herein specified
(a) Annual Charge - The amount to be paid by owners / operators of cell
can be lawfully pursued and one line of occupation or calling does not become
sites and antenna towers for telecommunication relay stations upon installation
exempt by being conducted with some other occupation or calling for which the
within the territorial jurisdiction of Maria Aurora Municipality.
fee has been paid.
(b) Antenna - Shall mean conducting wire, coil or disk from which radio
Section 3S.05. Time of Payment. The occupation or calling fee imposed waves are set or received
in this Article shall be payable annually, on or before the Thirty- first (31) of
January of every year. Any person beginning an occupation or calling after the (c) Mast - Shall refer to a vertical support made of steel pylon over fifteen
month of January must pay the prescribed fee in full before engaging in the (15) meters in height supported by guide wire for carrying radio aerials.
pursuit of his occupation or calling.
(d) Tower - Shall refer to the structural steel framework proportions to its
Section 3S.06. Surcharge for Late Payment. Failure to pay the lateral dimensions, standing dependently or constructed on base with foundation
prescribed fee in this Article within the time required shall subject the taxpayer to used for Ultra High Frequency (UHF), cell sites / relay stations
a surcharge of twenty-five percent (25%) of the original amount of fees due, such / disks.
surcharge to be paid at the same time and in the same manner as the original fees
due. Section 3T. 02. Imposition of Fees.
Section 3S.07. Administrative Provisions. The municipal Treasurer Since there is no annual fees being collected and there is no way of
shall keep registry of persons who have paid the occupation or calling fee determining the revenues from the operation / installation of cell sites and
imposed herein and shall submit a consolidated list thereof to the Mayor thru the antenna towers for telecommunication relay stations as basis of collecting the
Business Permits & Licensing Office / Office of the Mayor. national wealth charge for tapping the wealth of the aerial territory of the
Any individual or corporation employing a person required under this Municipality of Maria Aurora the fact that operators / owners of these facilities
Article to pay a privilege fee on occupation or calling shall require the are based outside of Maria Aurora, Aurora, there shall be collected annual charge
presentation of the receipt for payment of the fee prescribed herein by that for the operation of commercial antenna, tower, cell sites / relay stations at the
person before employing him or, if already employed, the presentation of the rates prescribed hereunder:
receipt of the annual payment for the current year.
1. Antenna Mast Base / Tower for UHF/VHF/Disks
Any person subject to the fee imposed in this Article shall write or print P50,000.00/year
in the deeds, receipts reports and other important documents the number of the
official receipt issued to him. 2. Tower for cell sites / relay station and other tower over fifteen
(15) meters in height 80,000.00/year

A tower is allowed for only one (1) repeater, additional repeater shall still be liable for annual charge imposed herein. Failure to secure the
attachments shall be charged accordingly in the amount of Twenty Thousand National Telecommunication Commission (NTC) permit after the given grace
Pesos (P25,000.00) annually per repeater. period of six (6) months, the owner shall be ordered by the Municipal Mayor to
dismantle their communication facility within thirty (30) days upon proper
Section 3T. 03. Time and Manner of Payment notice.
The annual charge imposed herein shall be paid within the quarter of Section 3T. 05. Exemption
final construction / installation and start of operation of herein
telecommunication relay stations proportionate to a four quarter with ten percent Telecommunication facilities being used by the government are
(10%) discount. exempted from the payment of annual charge imposed herein. Private /
commercial telecommunication operator attached to or using those facilities
For succeeding years, full payment shall be made within the first twenty owned or previously owned by the government shall be subject to the annual
(20) day of January of each year with ten percent (10%) discount. Payment made charge imposed herein.
after January 20 of each year shall be subject to as surcharge equivalent to a
twenty five percent (25%) of the original amount due. ARTICLE U. PERMIT ON CERTAIN ACTIVITIES
Section3T. 04. Administrative Provisions. Section 3U.01. Issuance of Permit for Certain Unspecified activities. The
issuance of a permit for certain activities not specifically enumerated in this code
(a) To ensure proper implementation and sound collection of the annual shall be governed by the pertinent provisions of PD 771, PD 1096, PD 1185 and
charge imposed under this revenue code, the Municipal Mayor, shall within other existing laws, rules and regulations.
fifteen (15) days from the date of approval hereof, constitute a committee
composed of Municipal Engineering Office (MEO), Municipal Planning and The national governments thru its agencies concerned shall, by virtue of PD 1096
Development Office (MPDO), and Municipal Treasury Office (MTO), to survey (National Building Code) and PD 1185 (Fire Code of the Philippines) issue the
the number of towers and supervise the implementation and monitoring of this necessary permit as well as the collection of fees/or charges for the following:
ordinance. Signs, signboards and advertisement Building
permit
The Municipal Mayor upon recommendation of the committee may Fencing permit
suspend the construction work of any telecommunication facility for violation or Sanitary/plumbing permit
non-compliance with the provisions of this ordinance or to other related laws. Electrical permit
Mechanical permit
(b) Owners and/or operators of telecommunication facilities constructed / Sidewalk construction permit
installed within Municipality of Maria Aurora without the required permit issued Sidewalk occupancy permit
by the National Telecommunication Commission (NTC) shall have six (6) Excavation permit
months grace period to secure the same. Pending issuance of the permit by the Inspection (plumbing, electrical and mechanical) Line
owner or operators National Telecommunication Commission (NTC), the and grade establishment
owner or operators thereof Certificate of occupancy
Other related matter covered by the provisions of PD 1096 and PD 1185.

ARTICLE V. PERMIT FEES ON REAL ESTATE DEVELOPMENT
E. Commercial, Industrial and Agro-Industrial Project Cost of
Section 3V.01. Imposition of Fees. There shall be collected from every which is:
person, natural or juridical, a Mayor’s Permit and/or clearance fee on real estate 1. Below P 100,000 P 1,200
development and the like as follows: 2. Over P 100,000-P 500,000 P 1,800
3. Over P 500,000-P 1M P 2,400
I. ZONING CLEARANCE/LOCATIONAL CLEARANCE 4. Over P 1 Million-P 2 Million P 3,600
5. Over P 2 Million P 6,000 + (1/10 of 1%
A. Single residential structure attached or detached of cost in excess of P 2 Million)
1. P 100,000 and below P 240
2. Over P 100,000 to P 200,000 P 480
F. Special Uses/Special Projects
3. Over P 200,000 P 600 + (1/10 of 1%
(Gasoline Station, cell sites, slaughter house, treatment plant etc.)
in excess of P 200,000)
1. Below P 2 Million P 6,000
2. Over P 2 Million P 6,000 + (1/10 of 1%
B. Apartments/Townhouses
of cost in excess of P 2 Million)
1. P 500,000 and below P 1,200
2. Over P 500,000 to 2 Million P 1,800
G. Alteration Expansion (affected areas/cost only) Same as
3. Over 2 Million P 3,000 + (1/10 of 1% original Application
of cost in excess of 2 Million regardless of the number of doors)
II. SUBDIVISION AND CONDOMINIUM PROJECTS
C. Dormitories
(UNDER P.D. 957)
1. P 2 Million and below P 3,000
2. Over P 2 Million P 3,000 + (1/10 of 1% A. Approval of Subdivision Plan (including Town Houses)
of cost in excess of P 2 Million regardless of the number of doors)
1. Preliminary Approval and Locational Clearance (PALC)
D. Institutional
Preliminary P 300/ha. Or fraction thereof
Project cost of which is:
1. Below P 2 Million P 2,400 Subdivision Development Plan (PSDP)
2. Over P 2 Million P 2,400 + (1/10 of 1% Inspection Fee P 1,200/ha.
of cost in excess of P 2 Million) Regardless of density
2. Final Approval & Development Permit P 2,400/ha.

Regardless of density
Additional Fee on Floor Area of houses & building sold w/ lot c. Building Areas P 4.80/sq.m.
P 2.4/sq.m
Inspection Fee P 14.40/sq.m. of GFA
Inspection Fee P 1,200/ha.
Regardless of density (not applicable for projects already 2. Alteration of Plan (affected areas only) Same as Final
inspected for PALC application) Approval & Dev’t. Plan
3. Alteration of Plan (affected areas only) Same as Final 3. Conversion (affected areas only) Same as Final
Approval & Development Permit Approval & Dev’t. Plan
4. Certificate of Registration Processing Fee P 2,400 4. Certificate of Registration

Processing Fee P 2,400.00
5. License to Sell (per saleable lot) P 180
Additional Fee on Floor Area of houses and building sold w/ 5. License to Sell
P 12/sq.m. a. Residential (saleable areas) P 14.40/sq.m.
Inspection Fee P 1,200/ha. b. Commercial/Office (saleable areas) P 30/sq.m.
Regardless of density
Application for CR/LS with DP issued by LGUs shall be 6. Extension of Time Develop
charged inspection fee Processing Fee P 420
Inspection Fee (affected/unfinished areas only) P
6. Certificate of Completion 14.40/sq.m. of GFA
Certificate Fee P 180
Processing Fee P 2,400/ha. Regardless of 7. Certificate of Completion
density Certificate Fee P 180
Processing Fee P 14.40/sq.m. of GFA
7. Extension of Time to Develop
Inspection Fee (affected/unfinished area only) P C. Projects under BP 220
1,200/ha. Regardless of density A. Subdivision
1. Preliminary Approval and Locational Clearance
B. Approval Condominium Project Final Approval a. Socialized Housing P 75/ha.
& Development Permit b. Economic Housing P 180/ha.
1. Processing Fee Inspection fee
a. Land Area P 6/sq.m. a. Socialized Housing P 200/ha.
b. No. of Floors P 240/floor b. Economic Housing P 600/ha.
Inspection Fee (affected/unfinished area)
2. Final Approval and Development Permit a. Socialized Housing P 200/ha.
Processing Fee b. Economic Housing P 600/ha.
a. Socialized Housing P 500/ha.
b. Economic Housing P 1,200/ha. 8. Certificate of Completion
Inspection Fee Certificate Fee
a. Socialized Housing P 200/ha. a. Socialized Housing P 150
b. Economic Housing P 600/ha. b. Economic Housing P 180
Processing Fee
(Projects already inspected for PALC application may not be charged a. Socialized Housing P 200/ha.
inspection fee) b. Economic Housing P 600/ha.
3. Alteration of Plan (Floor area of housing unit) (Same as
Final Approval & Dev’t Permit) 9. Occupancy Permit
Inspection Fee (saleable floor area of the housing unit)
4. Building Permit (Floor area of housing unit) P 6/sq.m.
a. Socialized Housing P 5/sq. meter
5. Certificate of Registration b. Economic Housing P 6/sq. meter
Application Fee
B. Condominium
a. Socialized Housing P 350
1. Preliminary Approval and Locational Clearance P 600
b. Economic Housing P 600
2. Final Approval and Development Permit
6. Licenses to sell (per saleable lot) P 20/lot
a. Total Land Area P 6/sq. meter
a. Socialized Housing P 60/lot
b. Number of Floor P 120/Floor
b. Economic Housing P 2.4/sq.m.
c. Building Area P 2.40sq. meter of
(Additional Fee on floor area of houses/building sold with lot) GFA
Inspection Fee Inspection Fee P 2.40sq.
a. Socialized Housing P200/ha. meter of GFA
b. Economic Housing P 600/ha.
3. Alteration of Plan (affected areas only) (Same as Final
7. Extension of Time to Develop Approval & Dev’t. Permit)
Filling Fee
a. Socialized Housing P 350 4. Certificate of Registration P 600
b. Economic Housing P 420

5. License to sell P 6/sq. meter
Inspection Fee P 600/ha.
2. Final Approval and Development Permit P 1,200/ha.
6. Extension of Time to Develop
Inspection Fee P 600/ha.
Inspection Fee (FA x P2 x % of remaining dev’t. cost) P (Projects already inspected for PALC application may not be charged
2.40/sq. meter of saleable unit inspection fee)
3. Alteration of Plan (affected areas only)
7. Certificate of Completion
4.Certificate of Registration P 2,400
Certificate Fee P 180
5.License to sell P 600/lot
Processing Fee P 3.60/sq. meter of
Inspection Fee P 1,200/ha.
GFA
3.Extension of Time to Develop P 420/ha.
D. Approval of Industrial/Commercial Subdivision Inspection Fee (affected/unfinished areas) P 1,200/ha.
1. Preliminary Approval and Locational Clearance P 3.60/ha. 4.Certificate of Completion
Inspection Fee P 1,200/ha. Regardless of location Certificate Fee P 180/ha. Processing
Fee P 1,200/ha.
2. Final Approval and Development Permit P 600/ha.
Regardless of location F. Approval of Memorial Park/Ceremony Project/Columbarium
Inspection Fee P 1,200/ha. Regardless of location 1. Preliminary Approval and Locational Clearance
a. Memorial Projects P 600/ha.
(Projects already inspected for PALC application may not be charged b. Cemeteries P 240/ha.
inspection fee) c. Columbarium P 3,000/ha.
3. Alteration of Plan (affected areas only) Same as Final Approval & Inspection Fee
Dev’t. Permit
a. Memorial Projects P 1,200/ha.
4. Certificate of Registration P 2,400
5. License to sell P 2.40/sq. meter of land b. Cemeteries P 600/ha.
Inspection Fee P 1,200/ha. Regardless of location c. Columbarium P 14.40/sq. meter of GFA
6. Extension of Time to Develop P 420 2. Final Approval and Development Permit

Inspection Fee (affected/unfinished areas only) P 1,200/ha. a. Memorial Projects P 2.40/sq. meter
b. Cemeteries P 1.20/sq. meter
7. Certificate of Completion c. Columbarium P 240/floor
a. Industrial P 420/ha. Regardless of location P 4.80/sq. meter of GFA
b. Commercial P 600/ha. Regardless of location P 6/sq. meter of Land Area
Inspection Fee
E. Approval of Farm Lot Subdivision 1. Preliminary Approval and Locational Clearance P 240/ha.

(Projects already inspected for PALC application may not be
charged inspection fee)

a. Memorial Projects P 1,200/ha 2. Cancellation/Reduction of Performance Bond P 2,400
b. Cemeteries P 600/ha 3. Lifting of Suspended Licenses to Sell P 2,400
c. Columbarium P 14.40/sq.m.of GFA 4. Exemption from Cease and Desist Order P 180.00
5. Clearance to Mortgage P 1,200
3. Alteration Fee Same as Final Approval/ Dev’t Permit 6. Lifting from Cease and Desist Order P 2,400
4. Certificate of Registration P2,400 7. Change of Name/Ownership/Amendments P 1,200
8. Voluntary Cancellation of CR/LS P 1,200
5. Licenses to Sell 9. Revalidation/Renewal of Permit (Condominium) 50% of assessed current
a. Memorial Projects P 60/2.5 sq. m. processing fees
Apartment type P 24/per unit
b. Cemeteries P 24/tomb B. Other Certifications - Quarry
c. Columbarium P 60/vault 1. Zoning Certifications P 600/ha
2. Certification of Town Plan/Zoning Ordinance Approval P 180
Inspection Fee 3. Certifications of New Rights/Sales P 180
4. Certification of Registration (form) P 180
a. Memorial Projects P 1,200/ha 5. Licenses to Sell (form) P 180
b. Cemeteries P 600/ha 6. Certificate of Creditable Withholding Tax P 180
c. Columbarium P 420 (Maximum of 5 lots per certificate)
6. Extension of Time to Develop 7. Others, to include:

Inspection Fee(affected/unfinished areas only) a. Availability to records/public request P 240
b. Certificate of no. records on file P 240
a. Memorial Projects P 1,200/ha c. Certification of with or without CR/LS P 240
b. Cemeteries P 600/ha d. Certified Xerox copy of documents (report size) Document of
c. Columbarium P14.40/sq.m. of the (5)pages or less P 36
remaining GFA Every additional page P 3.60
7. Certificate of Completion e. Photocopy of documents P 2.40
Certificate Fee P 180 f. Other not listed above P 180
Processing Fee
a. Memorial Projects P 1,200/ha H. Registration of Dealers/Brokers/Salesmen
b. Cemeteries P 600/ha a. Dealers/Brokers P 600
c. Columbarium P4.80/sq. m. of GFA b. Salesmen/Agent P 240
G. Other Transactions/Certifications I. Homeowner Associations

1. Registration of HOA Examination/Registration
A. Application/Request for: - Articles of Incorporation P 780
1. Advertisement Approval P 600 - By-Laws P 780
- Books P 240 H. Local government and government owned or controlled
corporations with or without independent charters are not
2. Amendments
exempted from paying legal fees.
- Articles of Incorporation P 600
- By-Laws P 600 K. UPLC Legal Research Fee
Computation of Legal Research Fee for the University of the
3. Dissolution of Homeowners Association P 600 Philippines Law Center (UPLR) remains at one percent (1%) of
4. Certification of the new set of officers P 420 every fee charged but shall in No Case Be Lower than P 10.00.
5. Other Certifications P 180
- Inspection Fee (CMP Projects) P 600/ha. L. Research/Service Fee (50% discount for students)
A. 1. Photocopy (Maps. Subd./ Condo Plans;
8. Legal Fees presentation size) For reproduction
A. Filling Fee 2. Hard Copy from diskettes (License to Sell data)
P 1,200
3. Electronic File (License to Sell available data) P
B. Additional Fee for claims (for refund, damages, 600/diskette; additional P 50 for rush job
attorney’s fees, etc.) 4. Electronic File (Land use Maps available)
1. Not more than P 20,000 - P 144
5. Certified True Copy-Map (Land Use Plan) P 120
2. More than P 20,000 but less than P 80,000 - P 480
3. P 80,000 or more but less than P 100,000 - P 720 B. Sale of Forms, Publications etc.
4. P 100,000 or more but less than P 150,000 - P 1,200
1. Proforma-Articles of Incorporation and By-Laws
5. For each P 1,000 in excess of P 150,000 - P6 For Reproduction
C. Motion for reconsideration P 500 2. Books and other HLURB
a. CLUP Guidebooks:
D. Petition for Review P 2,400 Volume I A Guide to CLUP Preparations P 480
Volume II A Guide to Sectoral Studies in the CLUP
E. Prayer for Cease and Desist Order P 1,000 Preparations P 600
Volume III GIS Cookbook P 540
F. Pauper-Litigants are exempt from payment of legal fees Volume IV Planning Strategically P 240
1. Those whose gross income is not more than P 6,000 per month Volume V Model Zoning Ordinance
and residing within M.M. For Reproduction
2. Those whose gross income is not more than P 4,000 per month b. PD 957 P 240
and residing outside M.M. c. BP 220 P 240
3. Those who do not own real property. d. Amendments Rules for HOA Registration and
Supervision P 180
G. Government agencies and its instrumentalities are e. Framework for Governance for HOA P 120
exempted from paying legal fees.
f. 2009 Rules of Procedures P 120

Section.3V.02. Time and Manner of Payment. The fees imposed Section 3V.06. Applicability Clause. All other matters, not herein
herein shall be paid to the municipal treasurer upon application for the specified related to real estate development on the operations of subdivisions, and
corresponding Mayor’s clearance and/or permit aforementioned. the likes shall be governed by the provisions of Presidential Decree No. 933;
Executive Order No. 648, series of 1981 as amended by Executive Order No.
Section.3V.03.Rules and Regulations. No person shall engaged in real 957; Batas Pambansa Blg. 220; Republic Act No. 7279; Executive Order No. 71,
estate development business, and the like this municipality without first securing series of 1993; and other related laws, rules, regulations and issuances.
a permit and/or corresponding clearance therefore from the Mayor or from his
duly authorized representative. ARTICLE W. BUILDING PERMIT FEE
Section.3V.04 Creation of Local Housing and Land-Use Regulatory
Section W.01 Issuance of Building Permit. The issuance of Building
Committee. There is hereby created a Local Housing and following: permit for all buildings or structures as well as accessory facilities thereto shall in
accordance to the schedule of fees set forth by the revised and updated
Municipal Engineer, as Chairman; Municipal Planning and Development Implementing Rules and Regulations (IRR) of the National Buildig Code of the
Coordinator as Vice-Chairman; and the Municipal Assessor, Municipal Philippines (PD 1096).
Treasurer, Municipal Budget Officer Sangguniang Bayan Member, as members
of the Committee shall assist and advice the Local Chief Executive & Section W.02 Imposition of Fees. The Office of the Building Official
Sangguniang Bayan on matters pertaining to the devolved functions of HLURB. shall be responsible in the assessment of fees issuance of corresponding permit
The Committee shall also formulate the necessary rules and regulations for the thereto as specified in the IRR of the National Building Code. Payment of the
proper implementation of this Article, which shall be in force and effect until corresponding fees shall be made at the Office of the Municipal Treasurer.
revoke by the Mayor or modified by the Sangguniang Bayan.
Section W.03 Schedule of Fees and other Charges.
Section 3V.05. Administrative Provisions.
NEW SCHEDULE OF FEES AND OTHER CHARGES
a) No person natural or juridical shall engaged in the business or real
estate development in this municipality without first necessary clearance or 1. Bases of assessment
permit therefore from the Mayor. a. Character of occupancy or use of building/structure
b. Cost of construction
b) All application for clearance or permit required under this article
c. Floor area
shall be submitted to the duly designated Housing and Land-Use Enforcement
d. Height
Officer for processing and appropriate action.
2. Regardless of the type of construction, the cost of construction of any
c) The duly designated Enforcement officer shall inspect the site for
building/structure for the purpose of assessing the corresponding fees
development to verify plan specifications and see to it if such development
shall be based on the following table:
project conforms to national laws, ordinances, or rules and regulations on
housing and land-uses.

Building Fee = 75.00 x 4.80 = P 360.00
Table II. G.1. On Fixed Cost Of Construction Per Sq. Meter
b. Division A-2
LOCATION GROUP
All Cities and A, B, C, D, E, F J Area in sq meters Fee per sq. meter
Municipalities G, H, I i. Original complete construction up
Php 10,000.00 Php 8,000.00 Php 6,000.00 to 20.00 sq. meters………….. P 3.00
ii. Additional/renovation/alteration up to
3. Construction/addition/renovation/alteration of buildings/ structures under 20.00 sq. meters regardless of floor
Group/s and Sub-Division shall be assessed as follows: area of original
construction…………………. 3.40
a. Division A-1 iii. Above 20.00 sq. meters to 50.00
sq. meters……………………. 5.20
Area in sq meters Fee per sq. meter iv. Above 50.00 sq. m to 100.00 sq.
i. Original complete construction up meters………………………… 6.60
to 20.00 sq. meters………….. P 2.00 v. Above 100.00 sq. m to 150.00 sq.
meters………………………… 8.00
vi. Above 150.00 sq.meters…………. 8.40
ii. Additional/renovation/alteration up to
20.00 sq. meters regardless of floor c. Division B-1/C-1/E-1.2,3/F-1/G-1,2,3,4,5/H-1,2,3,4/I-1 AND J-1,2,3
area of original
construction…………………. 2.40 Area in sq meters Fee per sq. meter
iii. Above 20.00 sq. meters to 50.00 i. Up to 500………………………. P 23.00
sq. meters……………………. 3.40 ii. Above 500 to 600……………… 22.00
iv. Above 50.00 sq. m to 100.00 sq. iii. Above 600 to 700……………… 20.50
meters………………………… 4.80 iv. Above 700 to 800……………… 19.50
v. Above 100.00 sq. m to 150.00 sq. v. Above 800 to 900……………… 18.00
meters………………………… 6.00 vi. Above 900 to 1,000……………. 17.00
vi. Above 150.00 sq. 7.20 vii. Above 1,000 to 1,500………….. 16.00
meters…………. viii. Above 1,500 to 2,000…………. 15.00
ix. Above 2,000 to 3,000……......... 14.00
Sample Computation for Building Fee for a 75.00 sq. meters floor x. Above 3,000…………………… 12.00
area:
NOTE: Computation of the building fee for item 3.c. is cumulative. The total area
Floor area = 75.00 sq. meters is split up into sub-areas corresponding to the area bracket indicated in the Table
Therefore area bracket is 3.a.iv. Fee = above. Each sub-area and the fee corresponding to its area bracket are multiplied
P 4.80/sq. meter together. The building fee is the sum of the individual products as shown in the
following example:
4. Electrical Fees
Sample Computation for Building Fee for a building having a floor area of 3,200
sq. meters: The following schedule shall be used for computing electrical fees in
residential, institutional, commercial and industrial structures:
First 500 sq. meters @ 23.00.............................P 11,500
Next 100 sq. meters @ 22.00………….. 2,200.00 Total Connected Load (kVA) Fee
Next 100 sq. meters @ 220.50………… 2,050.00 i. 5 kVA or less............................P 200.00
Next 100 sq. meters @ 19.50………….. 1,950.00 ii. Over 5 kVa to 50 kVA….............200.00 + P 20.00/kVA
Next 100 sq. meters @ 18.00………….. 1,800.00 iii. Over 50 k Va to 300 k VA 1,100.00 + 10.00/kVA
Next 100 sq. meters @ 17.00………….. 1,700.00 iv. Over 300 kVa to 1,500
Next 500 sq. meters @ 16.00………….. 8,000.00 kVA……………………. 3,600.00 + 5.00/kVA
Next 500 sq. meters @ 15.00………….. 7,500.00 v. Over 1,500 kVa to 6,000
Next 1,000 sq. meters @ 14.00………... 14,000.00 kVA……………………. 9,600.00 + 2.50/kVA
Last 200 sq. meters @12.00…………… 2,400.00 vi. Over 6,000 kVA………... 20,850.00 + 1.25/kVA
Total Building Fee P 53,100.00
NOTE: Total Connected Load as shown in the load schedule.
d. Division C-2/D-1,2,3 a. Total Transformer/Uninterrupted Power Supply

(UPS)/Generator Capacity (kVA)
Area in sq meters Fee per sq. meter
i. Up to 500………………………. P 12.00 Fee
ii. Above 500 to 600……………… 11.00 i. 5 kVA or less…………… P 40.00
iii. Above 600 to 700……………… 10.50 ii. Over 5 kVa to 50
iv. Above 700 to 800……………… 9.60 kVA…............................................40.00 + P 4.00/kVA
v. Above 800 to 900……………… 9.00 iii. Over 50 kVa to 300 k
vi. Above 900 to 1,000……………. 8.40 VA……………………….. 220.00 + 2.00/kVA
vii. Above 1,000 to 1,500………….. 7.20 iv. Over 300 kVa to 1,500
viii. Above 1,500 to 2,000…………. 6.60 kVA……………………… 720.00 + 1.00/kVA
ix. Above 2,000 to 3,000……......... 6.00 v. Over 1,500 kVa to 6,000 kVA……………………….
x. Above 3,000…………………… 5.00 1,920.00 + 0.50/kVA
vi. Over 6,000 kVA………...... 4,170.00 + 0.25/kVA
NOTE: Computation of the building fee in item 3.d. follows the
example of Section 3.c. of this Schedule. NOTE: Total Transformer/UPS/Generator Capacity shall include all
transformer, UPS and generators which are owned/installed by the
e. Division J-2 structures shall nbe assessed 50% of the rate of the principal owner/applicant as shown in the electrical plans and specifications.
building of which they are accessories (Sections 3.a. to 3.d.)
b. Pole/Attachment Location Plan Permit

ii. Ice Plants, per ton or fraction
i. Power Supply Pole P 30.00/pole thereof……………………… 60.00
Location….. iii. Packaged/Centralized
ii. Guying P 30.00/attachment
Attachment…………… Air Conditioning Systems: Up
to
100 tons, per ton……………. 90.00
iv. Every ton or fraction thereof
This applies to designs/installations within the premises. above 100 tons……………… 40.00
v. Window type air conditioners, 60.00
c. Miscellaneous Fees: Electric Meter for union separation, alteration per
reconnection or relocation and issuance of Wiring Permit. unit…………………………..
vi. Mechanical Ventilation, per
kW or fraction thereof of
Use or Character of Electric Wiring Permit blower or fan, or metric 40.00
Occupancy Meter Insurance equivalent….
Residential……………. P 15.00 P 15.00 vii. In a series of AC/REF systems located in one
Commercial/Industrial…. 60.00 36.00 establishment, the total installed tons of refrigeration
Institutional……………. 30.00 12.00 shall be used as the basis of computation
for purposes of
d. Formula for Computation of Fees installation/inspection fees, and shall not be considered
individually.
The Total Electrical Fees shall be the sum of Sections 4.a. to
4.d. of this Rule. For evaluation purposes:
e. Forfeiture of Fees For Commercial/Industrial Refrigeration without Ice Making (refer to

If the electrical work or installation is found not in conformity with 5.a.i.):
the minimum safety requirements of the Philippine Electrical Codes 1.10 kW per ton, for compressors up to 5 tons capacity.
and the Electrical Engineering Law (RA 7920), and the Owner fails 1.00 kW per ton, for compressors above 5 tons up to 50 tons
to perform corrective actions within the reasonable time provided by capacity.
the Building Official, the latter and/or their duly authorized 0.97 kW per ton, for compressors above 50 tons capacity.
representative shall forthwith cancel the permit and the fees thereon
shall be forfeited. For Ice making (refer to 5.a.ii.):
3.50 kW per ton, for compressors up to 50 tons capacity.
5. Mechanical Fees 3.25 kW per ton, for compressors above 5 up to 50 tons capacity.
3.00 kW per ton, for compressors above 50 tons capacity. For Air
a. Refrigeration, Air Conditioning and Mechanical Ventilation: Conditioning
i. Refrigeration (cold storage),
per ton or fraction P 40.00 0.90 kW per ton, for compressors 1.2 to 5 tons capacity.
thereof………. 0.80 kW per ton, for compressors above 5 up to 50 tons

capacity. d. Boilers, per kW:
3.00 kW per ton, for compressors above 50 tons capacity.
i. Up to 7.5 P 500.00
b. Escalators and Moving Walks, funiculars and the like. kW…………………….
ii. Above 7.5 kW to 22 700.00
i. Escalator and moving walk, kW………...
per kW or fraction P 10.00 iii. Above 22 kW to 37 900.00
thereof………. kW…………
ii. Escalator and moving walks up iv. Above 37 kW to 52 1,200.00
to 20.00 lineal meters or kW…………
fraction 20.00 v. Above 52 kW to 67 1,400.00
thereof………………………. kW…………
iii. Every lineal meter or fraction vi. Above 67 kW to 74 1,600.00
thereof in excess of 20.00 kW…………
lineal meters………………… 10.00 vii. Every kW or fraction thereof
iv. Funicular, per kW or fraction above 74 kW………………... 5.00
thereof……………………… 200.00
(a) Per lineal meter travel………. 20.00 NOTE: (a) Boiler rating shall be computed on the basis of 1.00 sq. meter of
v. Cable car, per kW or fraction heating surface for one (1) boiler kW.
thereof……………………… 40.00 (b) Steam from this boiler used to propel any prime-mover is
(a) Per lineal meter travel………. 5.00 exempted from fees.
(c) Steam engines/turbines/etc. propelled from geothermal source will
c. Elevators, per unit: use the same schedule of fees above.
i. Motor driven P 600.00 e. Pressurized water heaters, per

dumbwaiters……… unit…………………………………. P 200.00
Construction ii. elevators for
material……………………... 2,000.00 f. Water, sump and sewage pumps for
iii. Passenger elevators……………... 5,000.00 commercial/industrial use, per kW or
fraction thereof……………………… P 60.00
iv. Freight 5,000.00
elevators………………… Car g. Automatic fire sprinkler, per sprinkler
v. 5,000.00 head………………………. P 4.00
elevators…………………….

h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro, Nuclear or Solar o. Pneumatic tubes, Conveyors, Monorails for
Generating Units and the like, per kW: materials handling and addition to existing supply
and/or exhaust duct works and the like,
i. Every kW up to 50 kW..........................P 25.00 per lineal meters or fraction thereof.................................P 10.00
ii. Above 50 kW up to 100
kW……………………………… 20.00 p. Weighing Scale Structure, per ton or fraction
iii. Every kW above 100 thereof………………………………………….. P 50.00
kW…………………………….. 3.00
NOTE: Transfer of machine/equipment location within a building
requires a mechanical permit and payment of fees.
i. Compressed Air, Vacuum,
Commercial, Institutional and/or 6. Plumbing Fees
Industrial Gases, per outlet….......................P 20.00
a. Installation Fees, one (1) “UNIT” composed
j. Gas Meter, per one (1) water closet, two (2) floor drains, one
unit……………………………. P 100.00 (1) lavatory, one (1) sink with ordinary trap,
three (3) faucets and one (1) shower head. A
k. Power piping for gas/steam/etc., per lineal partial part thereof shall be charged as that
meter or fraction thereof or per cu. Meter or of the
fraction thereof whichever is higher……………. P 4.00 cost of a whole “UNIT”………………… P 24.00
b. Every fixture in excess of one unit:

l. Other Internal Combustion Engines, including cranes, forklifts, loaders,
pumps, mixers, compressors and the like, not registered with the LTO, per i. Each water closet…………………. P 7.00
kW: ii. Each floor drain…………………… 3.00
iii. Each sink…………………………. 3.00
i. Up to 50 kW………………………… P 10.00 iv. Each lavatory…………………….. 7.00
ii. Above 50 kW to 100 kW…………… 12.00 v. Each faucet……………………….. 2.00
iii. Every above 100 kW or fraction vi. Each shower head………………… 2.00
thereof………………………………. 3.00
c. Special Plumbing Fixtures:
m. Pressure Vessels, per cu. Meter of fraction
thereof………………………………………….. P 60.00 i. Each slop sink…………. P 7.00
ii. Each urinal………………………….. 4.00
n. Other Machinery/Equipment for iii. Each bath tub……………………….. 7.00
commercial/Industrial/Institutional Use mot elsewhere iv. Each grease trap…………………….. 7.00
specified, per kW or fraction thereof P 60.00 v. Each garage trap……………………. 7.00
vi. Each bidet…………………………... 4.00
vii. Each dental cuspidor……………….. 4.00 measurements, global positioning and personnel/vehicle
viii. Each gas-fired water heater………… 4.00 location...............P 1,000.00 per location
ix. Each drinking fountain…………… 2.00
x. Each bar or soda fountain sink…… 4.00 c. Automated teller machines, ticketing, vending and other types of
xi. Each laundry sink………………… 4.00 electronic dispensing machines, telephone booths, pay phones, coin
xii. Each laboratory sink……………… 4.00 changers, location or direction-finding systems, navigational
xiii. Each fixed-type sterilizer………….. 2.00 equipment used for land, aeronautical maritime or applications,
photography and reproduction machines x-ray scanners, ultrasound
d. Each water meter ………………………. P 2.00 and other apparatus/equipment used for medical, biomedical,
laboratory and testing purposes and other similar electronic or
i. 12 to 25 mm Ø…………………….. P 8.00 electronically-controlled apparatus or devices, whether
ii. Above 25 mm Ø……………………. 10.00 located indoors...................................or outdoors… P
e. Construction of septic tank, applicable in all 10.00 per unit
Groups
d. Electronics and communications outlets used for connection and
i. Up to 5.00 cu. Meters of digestion P 24.00 termination of voice, data, computer (including workstations, servers,
chamber…………………………….. routers, etc.), audio, video or any form of electronics and
ii. Every cu. Meter of fraction thereof In communications services, irrespective of whether a user
excess of 5.00 cu. Meters…………... 7.00 terminal.......................................................is connected P
2.40 per outlet
7. Electronic Fees
e. Station/terminal/control point/port/central or remote
a. Central Office switching equipment, remote switching units, panels/outlets for security and alarm systems (including watchman
concentrators, PABX/PBX’s, cordless/wireless telephone and system, burglar alarms, intrusion detection systems, lighting controls,
communication systems, intercommunication system and other types monitoring and surveillance system, sensors, detectors, parking
of switching/routing/distribution equipment used for voice, data management systems, barrier controls, signal lights, etc.), electronic
image text, facsimile, internet service, cellular, paging and other fire alarm (including early detection systems, smoke detectors, etc.),
types/forms of wired or wireless communications… P 2.40 per port sound- reinforcement/ background, music/paging/ conference
systems and the like, CATV/MATV/CCTV and off-air television,
b. Broadcast station for radio and TV for both commercial and training electronically-controlled conveyance systems, building automation,
purposes, CATV headed, transmitting/receiving/relay radio and management systems and similar types of electronic or
broadcasting communications stations, communication centers, electronically-controlled installations whether a user terminal is
switching centers, control centers, operation and/or maintenance connected……………………...…. P 2.40 per termination
centers, call centers, cell sites, equipment silos/shelters and other
similar locations/structures used for electronics and communications f. Studios, auditoriums, theaters, and similar structures for radio and
services, including those used for navigational aids, radar, TV broadcast, recording, audio/video
telemetry, tests and

reproduction/simulation and similar
activities........................................P 1,000.00 per location i. In excess of 20.00 cu. meters…… 8.00
g. Antenna towers/masts or other structures for installation of any
d. Swimming Pools, per cu. meter or fraction therefore:
electronic and/or communications
transmission/reception......................P 1,000.00 per structure i. Group A Residential……………………. P 3.00
ii. Commercial/Industrial GROUPS B, E, F,
h. Electronic or electronically-controlled indoor and outdoor signage G……………………………………….. 36.00
and display systems, including TV monitors, multimedia signs, etc iii. Social/Recreational/Institutional
......................................................................P 50.00 per unit GROUPS C, D, H, I……………………
i. Poles and attachment: iv. Swimming pools improvised from local indigenous
materials such as rocks, stones and/or small boulders and
i. Per Pole (to be paid by pole owner)…....................P 20.00 with plain cement flooring shall be charged 50 % of the
ii. Per attachment (to be paid by any above rates.
entity who attaches to the pole of
others).....................................................................20.00 v. Swimming pool shower rooms/locker rooms:
(a) Residential GROUP A……………… P 6.00
j. Other types or electronics or electronically-controlled device, (b) Group B, E, F, G……………………. 18.00
apparatus, equipment, instrument or units not specifically (c) Group C, D, H………………………. 12.00
identified above........................P 50.00 per unit
e. Construction of firewalls separate from the building:
8. Accessories of the Building/Structure Fees
i. Per sq. meter of fraction thereof………... P 3.00
a. All parts of buildings which are open on two (2) or more sides, ii. Provided, that the minimum fee shall be.. 48.00
such as balconies, terraces, lanais and the like, shall be charged 50%
of the rate of the principal building of which they are a part (Sections f. Construction/erection of towers: Including Radio and TV
3.a. to 3.d. of this Schedule). towers, water tank supporting structures and the like:
b. Buildings with a height of more than 8.00 meters shall be

Use or Character of Occupancy Self- Trilon
charged and additional fee of twenty-five centavos (P 0.25) per Supporting (Guyed)
i. Single detached dwelling
cu. Meter above 8.00 meters. The height shall be measured from the P 500.00... P 150.00
ground level up to the bottom of the roof slab or the top of girt, units……
whichever applies. ii. Commercial/Industrial
(Groups B, E, F, G) up to
c. Bank and Records Vaults with 10.00 meters in
interior volume up to 20.00 cu. height…………………....... 2,400.00… 240.00
meters………………………………. P 20.00 (a) Every meter of fraction

thereof in excess of volume………….. P 2.00
10.00 meters………….. 120.00 12.00
iii. Educational/Recreational/ k. Construction of reinforced concrete or steel
Institutional (Groups C, D, H, tanks or above ground Groups A, and B,
I) up to 10.00 meters in up to 2.00 cu.
height……………………… 1,800.00 120.00 meters……………………………….. 12.00
(a) Every meter or fraction i. Every cu. m or fraction thereof in
thereof in excess of 10.0 excess of 2.00 cu. meters………. P 12.00
meters…………………. 120.00 12.00 ii. For all other that Groups A and B up to
10.00 cu. meters…………. 480.00
g. Storage Silos, up to 10.00 meters in (a) Every cu. m or fraction thereof
height……………………………… P 2,400.00 in excess of 10.00 cu.
meters………………………. 24.00
i. Every meter or fraction thereof in excess of
10.00 meters……………….. l. Construction of Water and Waste Water
ii. Silos with platforms or floors shall be charged an Treatment Tanks: (Including Cisterns,
additional fee in accordance with Section 3.e. of this Sedimentation and Chemical Treatment
Schedule Tanks) per cu. meter of
h. Construction of Smokestacks and Chimneys for volume…………………….. P. 7.00

Commercial/Industrial Use Groups B, E, F, G:
i. Smokestacks, up to 10.00 meters in m. Construction of reinforced concrete or steal tanks except for
height, measured from the Commercial/Industrial Use:
base…….. i. Above ground, up to 10.00 cu. P 480.00
(a) Every meter or fraction thereof in meters…………..
excess of 10.00 meters………….. P10.00 Every cu. m or fraction thereof in excess
ii. Chimney up to 10.00 meters in height, of 20.00 cu.
measured from the base……………….. meters………………………………… 480.00
(a) Every meter or fraction thereof in P10.00 ii. Underground, up to 20.00 cu. meters….. 540.00
excess of 10.00 meters…………. Every cu. meter or fraction thereof in
excess of 20.00 cu 24.00
i. Construction of Commercial/Industrial Fixed meters……………….
Ovens, per sq. meters of fraction thereof P 2.00
interior floor areas………………
j. Construction of Industrial Kiln/Furnace,

n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks:
per. Cu. meter or fraction thereof of
i. Underground, per cu. meter or fraction i. Every meter or fraction thereof in excess........ of 10,000
thereof P 3.00 meters….....................................................................P 2.40
excavation……………………………….
ii. Saddle or trestle mounted horizontal tanks, b. Ground Preparation and Excavation Fee
per cu. meter or fraction thereof volume of 3.00
tank…………………………. i. While the application for Building Permit is still being
iii. Reinstallation of vertical storage tanks shall be the same processed, the Building Official may issue Ground Preparation and
as new construction fees in accordance with Section 8.k. Excavation Permit (GP&EP) for foundation, subject to verification,
above. inspection and review by the Line and Grade Section of the
Inspection and Enforcement Division to determine compliance to
o. Booths, Kiosks, Platforms, Stages and the like, per sq. meter or line and grade, setbacks, yards/ easements and parking requirements.
fraction thereof of floor area:
(a) Inspection and Verification Fee……….. P 200.00
i. Construction of permanent type…......................P 10.00 (b) Per cu. meters of excavation……………. 3.00
ii. Construction of temporary type………… 5.00 (c) Issuance of GP & EP, valid only for thirty
iii. Inspection of knock-down temporary (30) days or superseded upon issuance of
type, per unit……………………………. 24.00 Building Permit…………………………… 50.00
(d) Per cu. meter of excavation for foundation
p. Construction of buildings and other accessories structures
within cemeteries and memorial parks: with basement…………….. 4.00
(e) Excavation other than foundation or
i. Tombs per sq. meter of covered ground basement, per cu. meter…… 3.00
areas…………………………………….. P 5.00 (f) Encroachment of footings or foundations of
ii. Semi-enclosed mausoleums whether canopied buildings/structures to public areas as
or not, per sq. meter of built-up permitted, per sq. meter or fraction thereof
area……………………………………… 5.00 of footing or foundation
iii. Totally enclosed mausoleums, per sq. encroachment…………………………… 250.00
meter of floor area…… 12.00
iv. Multi-level interment niches, per sq. c. Fencing Fees:
meter, per level…………………………. 5.00
v. Columbarium, per sq. meter….............................18.00 i. Made of masonry, metal, concrete up to
1.80 meters in height, per lineal
9. Accessory Fees meter or fraction thereof…………… P 3.00
ii. In excess of 1.80 meters in height,
a. Establishment of Line and Grade, all sides fronting or abutting per lineal meter or fraction thereof… 4.00
streets, esteros, rivers and creeks, first 10.00 iii. Made of indigenous materials,
meters.......................................................................P 24.00 barbed, chicken or hog wires, per
linear meter…………………………. 2.40 Type of Business Signs Advertising Signs
Sign
d. Construction of Pavements, up to 20.00 sq. Display
meters…………………………………….. P 24.00 Neon P 36.00 P 52.00
Illuminated 24.00 36.00
e. In excess of 20 sq. meters or fraction thereof Others 15.00 24.00
paved areas intended for Painted-on 9.60 18.00
commercial/industrial/institutional use, such as
parking and sidewalk areas, gasoline station iii. Annual renewal fees, per sq. meter of display surface or fraction
premises, skating rinks, pelota courts, tennis thereof:
and basketball courts and the
like…………………………………………. P 3.00 Type of Business Signs Advertising Signs
Sign
f. Use of Streets and Sidewalks, Enclosures and Display
Occupancy of Sidewalks up to 20.00 sq. meters, Neon P 36.00, min fee shall P 46.00, min fee shall
per calendar month………………… P 240.00 be P 124.00 be P 200.00
i. Every sq. meter or fraction thereof in excess Illuminated P 18.00, min fee shall P 38.00, min fee shall
of 20.00 sq. meters………………….. P 12.00 be P 72.00 be P 150.00
Others P 12.00, min fee shall P 20.00, min fee shall
g. Erection of Scaffoldings Occupying Public be P 40.00 be P 110.00
Areas, per calendar month. Painted-on P 9.60, min fee shall P 12.00, min fee shall
i. Up to 10.00 meters in length…………… P 150.00 be P 30.00 be P 100.00
ii. Every lineal meter or fraction thereof in
excess of 10.00 meters…………………. 12.00 i. Repair Fees:
h. Sign Fees: ii. Alteration/renovation/improvement on vertical dimensions of buildings/
structures in square meter, such as facades, exterior and interior walls,
i. Erection and anchorage of display surface, shall be assessed in accordance with the following rate, For all groups
up to 4.00 sq. meters of signboard ......................................................................................P 5.00
area…………………………… P 120.00 iii. Alteration/renovation/improvement on horizontal dimension of
buildings/structures, such as floorings, ceilings and roofing shall be
(a) Every sq. meter or fraction thereof in assessed in accordance with the following rate, For all Groups
excess of 4.00 sq. meters…………… 24.00 .......................................................................................5.00
iv. Repairs on buildings/structures in all Groups costing more than five
ii. Installation Fees, per sq. meter or fraction thousand pesos (P 5,000.00) shall be charged 1% of the detailed repair
thereof of display surface: cost (itemized original materials to be replaced with same or new
substitute and labor)

v. Every million or portion thereof in excess
j. Raising of Buildings/Structures Fees: of P1,200,000.00……………………….. 800.00
i. Assessment of fees for raising of any buildings/structures shall be based

on the new usable are generated. b. Division B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and 1-1
ii. The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. Buildings:
of this Schedule, whichever Group applies.
i. Costing up to P150,000…...................................P 200.00
k. Demolition/Moving of Buildings/Structure Fees, per sq. meter of area or ii. Costing more than P150,000.00 up to
dimensions involved: P400,000.00……………………………. 400.00
iii. Costing more than P400,000.00 up to
i. Buildings in all Groups per sq. meter P850,000.00…………………………….. 800.00
floor area……………………………….. P 3.00 iv. Costing more than P850,000.00 up to
ii. Building Systems/Frames or portion P1,200,000.00………………………….. 1,000.00
thereof per vertical or horizontal v. Every million or portion thereof in excess
dimensions including Fences……............ 4.00 of P1,200,000.00……………………….. 1,000.00
iii. Structures of up to 10.00 meters in
height…………………………………… 800.00 c. Division C-1, 2/D-1, 2, 3 Buildings:
(a) Every meter or portion thereof in excess
of 10.00 meters……………… 50.00 i. Costing up to P150,000.......................................P 150.00
iv. Appendage of up to 3.00 cu. 50.00 ii. Costing more than P150,000.00 up to
meter/unit… P400,000.00……………………………. 250.00
(a) Every cu. meter or portion thereof in 50.00 iii. Costing more than P400,000.00 up to
excess of 3.00 cu. meters……………….. P850,000.00…………………………….. 600.00
v. Moving Fee, per sq. meter of area of iv. Costing more than P850,000.00 up to
building/structure to be moved…………. 3.00 P1,200,000.00………………………….. 900.00
v. Every million or portion thereof in excess
10. Certificates of Use or Occupancy (Table II.G.1. for fixed costing) of P1,200,000.00……………………….. 900.00
a. Division A-1 and A-2 Buildings: d. Division J-1 Buildings/structures:
i. Costing up to P150,000…...................................P 100.00

i. With floor area up to 20.00 sq. P 50.00
ii. Costing more than P150,000.00 up to
meters…..
P400,000.00……………………………. 200.00 ii. With floor area above 20.00 sq. meters
iii. Costing more than P400,000.00 up to up to 500.00 sq. meters…....................................240.00
P850,000.00…………………………….. 400.00 iii. With floor area above 500.00 sq. meters
iv. Costing more than P850,000.00 up to up to 1,000.00 sq. meters.....................................360.00
P1,200,000.00………………………….. 800.00 iv. With floor area above 1,000.00 sq.
meters up to 5,000.00 sq. meters..........................480.00 b. Divisions B-1/ D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3,
v. With floor area above 5,000.00 sq. 4/ and I-1, Commercial, Industrial Institutional buildings and
meters up to 10,000.00 sq. meters…...................1,200.00 appendages shall be assessed area as follows:
vi. With floor area above 10,000.00 sq.
meters…………………………………… 2,400.00 i. Appendage of up to 3.00 cu. P 150.00
meters/unit..
e. Division J-2 Structures: ii. Every cu. meter or fraction thereof in
excess of 3.00 cu meters……………….. 50.00
i. Garages, carports, balconies, terraces, lanais and the like: iii. Floor area up to 100.00 sq. 120.00
50% of the rate of the principal building, of which they are meters………
accessories. iv. Above 100.00 sq. meters up to 200.00
ii. Aviaries, aquariums, zoo structures and the like: sq. meters................................................................240.00
same rates as for Section 10.d. above. v. Above 200.00 sq. meters up to 350 sq.
iii. Towers such as for Radio and TV transmissions, cell site, meters…………………………………… 480.00
sign (ground or roof type) and water tank supporting vi. Above three hundred 350.00 sq. meters
structures and the like in any location shall be imposed up to 500 sq. meters……………………. 720.00
fees as follows: vii. Above 500.00 sq. meters up to 750.00
(a) First 10.0 meters of height from the sq. meters...............................................................960.00
ground………………………………. P 800.00 viii. Above 750.00 sq. meters up to 1,000.00
(b) Every meter of fraction thereof in excess sq. meters………………………………. 1,200.00
of 10.00 meters……………… 50.00 ix. Every 1,000.00 sq. meters or its portion
in excess of 1,000.00 sq. meters.........................1,200.00
f. Change in Use/Occupancy, per sq. meter or fraction thereof of area
affected................................................P 5.00 c. Division C-1, 2, Amusement Houses, Gymnasia and the like:
11. Annual Inspection Fees e. Electri

i. First class cinematographs or
a. Divisions A-1 and A-2: cal
theaters…..
i. Single detached dwelling units and duplexes are not Inspec
ii. Second class cinematographs or
subject to annual inspections. tion
theaters..
ii. If the owner request inspections, the fee for each of the Fees
iii. Third class cinematographs or
services enumerated below is...............P 120.00
theaters….
iv. Grandstands/Bleachers, Gymnasia and the
Land Use Conformity
like…………………………………...
Architectural Presentability
Structural Stability
d. Annual plumbing inspection fees, each
Sanitary and Health Requirements
plumbing unit……………………………..
Fire-Resistive Requirements

P 1,200.00
720.00
520.00
720.00
P 60.00

and the like: 25.00
i. A onetime electrical inspection fee equivalent to 10% of Total Electric (a) Escalator and Moving walks: per unit…. 2.00
Permit Fees shall be charged to cover all inspection trips during (b) Funiculars, per kW or fraction thereof…
construction. (c) Per lineal meter or fraction thereof
ii. Annual Inspection Fees are the same as in Section 4.e. travel……………………………………
(d) Cable car, per kW or fraction thereof…. P 500.00
f. Annual Mechanical Inspection Fees: (e) Per lineal meter of travel………………. 400.00
50.00
i. Refrigeration and Ice Plant, per ton: vi. Elevators, per unit: 400.00
(a) Up to 100 tons capacity………………… P 25.00 (a) Passenger 500.00
(b) Above 100 tons up to 150 tons………… 20.00 elevators……………………..
(c) Above 150 tons up to 300 tons………… 15.00 (b) Freight elevators……………………….. 50.00
(d) Above 300 tons up to 500 tons………… 10.00 (c) Motor driven dumbwaiters……………..
(e) Every ton or fraction thereof above 500 (d) Construction elevators for materials……
tons…………………………………….. 5.00 (e) Car elevators…………………………… P 400.00
(f) Every landing above first five (5) 550.00
ii. Air Conditioning Systems: landings for all the above elevators……. 600.00
(a) Window type air conditioners, per P 40.00 650.00
unit… vii. Boilers, per unit: 800.00
(a) Up to 7.5 kW…………………………… 900.00
iii. Packaged or centralized air conditioning (b) 7.5 kW up to 22 kW…………………….
systems: P 25.00 (c) 22 kW up to 37 kW……………………. 4.00
(a) First 100 tons, per ton………………….. 20.00 (d) 37 kW up to 52 kW…………………….
(b) Above 100 tons, up to 150 tons per ton... 15.00 (e) 52 kW up to 67 kW……………………. P 120.00
(c) Above 150 tons, up to 300 tons per ton... 10.00 (f) 67 kW up to 74 kW…………………….
(d) Above 300 tons, up to 500 tons per ton... (g) Every kW or fraction thereof above
(e) Every ton or fraction thereof above 500 5.00 74kW…………………………………... P 2.00
tons……………………………………...
viii. Pressurized Water Heaters, per unit………..
iv. Mechanical Ventilation, per unit, per kW: P 10.00
(a) Up to 1 kW…………………………….. 50.00 ix. Automatic Fire Extinguishers, per sprinkler P 55.00
(b) Above 1 kW to 7.5 kW………………… 20.00 head………………………………………… 90.00
(c) Every kW above 7.5 kW………………... x. Water, Sump and Sewage pumps for
buildings/structures for commercial/ industrial 2.00
v. Escalators and Moving Walks; Funiculars P 120.00 purposes, per kW:
50.00 (a) Per kW, up to 50 kW…………………….
(b) Above 5 kW to 10 kW…………………..
10.00 (c) Every kW or fraction thereof above 10
kW………………………………………. P 15.00 materials handling, per lineal meter or
10.00 fraction thereof………………………………
xi. Diesel/Gasoline Internal Combustion Engine, P 24.00
Gas Turbine/Engine, Hydro, Nuclear or Solar 2.00 xviii. Weighing Scale Structure, per ton or
Generating Units and the like, per kW: fraction P 30.00
(a) Per kW, up to 50 kW……………………. thereof……………………………………….
(b) Above 50 kW up to 100 kW……………. P 10.00
(c) Every kW or fraction thereof above 100 xix. Testing/Calibration of pressure gauge, per
kW………………………………………. unit…………………………………………..
(a) Each Gas Meter, tested, proved and P 30.00
xii. Compressed air, vacuum, commercial/ P 2.00 sealed, per gas meter…………………….
institutional/industrial gases, per outlet……..
xx. Every mechanical ride inspection, etc., used in
xiii.Power piping for gas/steam/etc., per lineal meter amusement centers of fairs, such as ferris wheel,
or fraction thereof or per cu. meter or fraction and the like, per unit…………………
thereof, whichever is higher……….. P 100.00
3.00 g. Annual Electronics inspection fees shall be the
xiv. Other internal Combustion Engines, including same as the fees in Section 7. of this Schedule. P 50.00
Cranes, Forklifts, Loaders, Mixers, Compressors
and the like, h. Certifications: 50.00
(a) Per unit, up to kW………………………. 50.00
(b) Every kW above 10 kW………………… P 8.00 i. Certified true copy of building permit…..
23.00 ii. Certified true copy of Certificate of 50.00
xv. Other machineries and/or equipment for 39.00 Use/Occupancy…………………………....
commercial/industrial/institutional use not 55.00 iii. Issuance of Certificate of Damage………... 50.00
elsewhere specified, per unit: 80.00 iv. Certified true copy of Certificate of
(a) Up to ½ kW……………………………... Damage…………………………………… 50.00
(b) Above ½ kW up to 1 kW……………….. 4.00 v. Certified true copy of Electrical
(c) Above 1 kW up to 3 kW………………... Certificate………………………………… 50.00
(d) Above 3 kW up to 5 kW………………... vi. Issuance of Certificate of Gas Meter 50.00
(e) Above 5 kW up to 10 kW………………. P 40.00 Installation…………………………………
(f) Every kW above 10 kW or fraction vii. Certified true copy of Certificate of
thereof………………………………… Operation………………………………….
viii. Other Certifications………………………..
xvi. Pressure Vessels, per cu. meter or fraction P 2.40
thereof……………………………………….
xvii. Pneumatic Tubes, Conveyors, Monorails for P 30.00

NOTE: The specifications of the Gas Meter shall be: based on the number of units.
Manufacturer……………………………………………. Serial
Number…………………………………………… Gas The MTFRB through the Municipal Treasurer shall, upon presentation of
Type………………………………………………… Meter satisfactory proof that the MTOP Card has been lost stolen or destroyed, issued a
Classification/Model……………………………… Maximum replacement card upon payment of Twenty Pesos (P20.00).
Allowable Operating Pressure-psi (kPa)……... Hub Size –
mm (inch)……………………………………. Section 3X.04. Municipal Tricycle Franchising and Regulatory
Capacity – m3/hr. (ft3/hr.)……………………………….. Board (MTFRB).There is hereby created a Municipal Tricycle Franchising and
Regulatory Board to be composed of the following:
ARTICLE X. FRANCHISE AND OTHER FEES ON TRICYCLE
OPERATIONS Municipal Vice Mayor Chairman
Section 3X.01. Definitions. When used in this Article Sangguniang Bayan Representative Vice Chairman
Committee on transportation
a) “Tricycle-for-Hire” is a vehicle composed of a motorcycle fitted with
a single wheeled side car or a motorcycle with a two-wheel cab operated to Municipal Engineer Member
render transport services to the general public for fee.
Municipal Planning and Development Member
b) “Motorized Tricycle Operator’s permit (MTOP)” is a document Coordinator
granting franchise or license to a person natural or juridical, allowing him to
operate tricycle-for-hire over specified zones. Chief, Licensing and Inspection Section Member
c) ”Zone” is a contiguous land area or block, say a subdivision or a President, Federation of Tricycle Operators & Member
barangay, where tricycle-for-hire operate without a fixed origin and destination. Drivers Association, if any
Section 3X.02. Imposition of Fees. There shall be collected a franchise Municipal Treasurer Member
fee in the amount of Seventy Five Pesos (P100.00), MTOP Card of Twenty
Pesos (P25.00) and franchise filing fee of Two Hundred Pesos (P220.00) for the President Liga ng mga Barangay Member
operation of tricycle-for-hire. Franchise filing fee shall be renewed every three
(3) years. Chief of Police, PNP Member
Section 3X.03. Time of Payment. Secretary to the Sangguniang Bayan Head, Secretariat
The franchise fee shall be paid to the Municipal Treasurer upon
application or renewal of the franchise.
The franchise application fee shall be paid upon application for an MTOP

Section 3X.05. Powers, Duties and Functions of the Municipal The grantee of the MTOP shall carry a common carrier insurance
Tricycle, Franchising and Regulatory Board. The Municipal Tricycle sufficient to answer for any liability it may incur to passengers and third parties
Franchising and Regulatory Board shall perform the following: in case of accidents
1) Accept and process application for tricycle franchise; Operators of tricycle-for-hire shall employ drivers licensed by LTO.
2) Issue or grant the “Motorized Tricycle Operator’s Permit (MTOP) to Operators who intend to stop service completely, or suspend service for
qualified applicant, subject to the rules and regulations, and existing ordinances more than one (1) month shall report in writing such termination or suspension
on that matter; to the Sangguniang Bayan/LTRFB;
3) Recommend to the Sangguniang Bayan the amount of fares or Tricycle operators are prohibited to operate on national highways utilized
adjusted fare increases, periodically, to be imposed in a particular zones or fixed by 4-wheel vehicles greater than four (4) tons and where normal speed exceed
route; forty (40) KPH.
4) Recommend to the Sangguniang Bayan other reasonable fees and Until such time that necessary zones are fixed , tricycle-for-hire shall be
related charges in the regulation of tricycle-for-hire, after conducting a public allowed to operate like a taxi service, i. e. service is rendered upon demand and
hearing for that purpose; without a fixed route;
5) Promulgate rules and regulations for the proper implementation of this The Sangguniang Bayan may impose a common color for tricycle- for-
Article which shall continue to be in full force and effect until revoked or hire in the same zone or barangay. Each tricycle unit shall assigned and bear an
modified by the Sangguniang Bayan; and identification number (MTOP plate), aside from its LTO licensed plate number;
6) Perform such other duties, powers and functions as may hereafter be Operators of tricycle-for-hire are required to post in a conspicuous but
authorized by the Sangguniang Bayan. appropriate part of the tricycle the schedule of fares.(as certify by the SB
secretary)
Section 3X.06. Quorum. Majority of the members of the Municipal
Tricycle Franchising and Regulatory Board shall constitute a quorum. Section 3X.08. Reservations. Nothing in this article shall construed to
diminish the authority of the Sangguniang Bayan to issue, amend, revise, renew,
Section 3X.07. Internal Rule of Procedure. The MTFRB shall formulate and suspend, or cancel MTOP and prescribed the appropriate terms and conditions
adopt its own internal rules of procedure including its regular meetings and therefore, determine, fix, prescribe or periodically adjust fares or rates for the
necessary standing committees. service provided in a zone after public hearing; prescribe and regulate zones of
service in coordination with the barangay; fix, impose and collect, and
Only Filipino citizens and partnership or corporation with sixty percent periodically review and adjust but not oftener than once every three (3) years,
(60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by reasonable fees and other related charges in the regulation of tricycle-for-hire;
the municipality unless the applicant is in possession of units with valid and establish and prescribe the conditions and qualifications of service.
registration papers from the Land Transportation Office (LTO). Or proof of
purchase.

ARTICLE Y. FEE FOR THE REGISTRATION OF VIDEOKE, FAMILY
Section 4A.02. Exemption. The fee imposed in this shall not be
HOME COMPUTERS, NOT CLASSIFIED AS GAMBLING DEVICE
collected for copies furnished to other offices or branches of the government for
COMPUTER UNITS FOR-A-FEE.
official business and research of students provided with written request except for
copies required at the Court at the request of the litigants, in which case charges
There shall be collected a registration fee of P250.00 per unit of videoke
shall be in accordance with the above schedule.
family home computers, not classified as gambling device computer units for-a-
fee for rent. Section 4A.03. Time of payment. The fees shall be paid to Municipal
Treasurer at the time the request, written or otherwise, for issuance of a copy of
CHAPTER IV. SERVICE FEE
any municipal records or documents is made.
ARTICLE A. SECRETARY’S FEE ARTICLE B. LOCAL REGISTRY FEES
Section A.01. Imposition of Fees. There shall be collected the Section 4B.01. Imposition of Fees. There shall be collected for services
following fees for every person requesting the copies of o fficial records and rendered by the Local Civil Registrar of this municipality the following fees:
documents from any offices of this Municipality.
a) Marriage Related Fees:
For every page, typewritten /computerized P50.00
1) Application fee P600.00
Where the copy to be furnished is in
printed form, in whole or in part, for each P15.00
page(double this fee if there are two pages in 2) License fee P300.00
a sheet) 3) Solemnization fee (by Mayor) P500.00
4) Family Planning/Counseling fee P500.00
For certified copies of any paper, record, decree. (including certificate)
Judgment or entry of which any persons is entitled P15.00
to demand and receive a copy (in connection with 5) Issuance of Original Copy of P100.00
juridical proceeding),or each one hundred (100) Certificate of Marriage (unclaimed after
words 30 days of registration)
6) Delayed registration of Certificate of P500.00
Machine copy or any other produced by Marriage
7) Certified True copy
copying machine, per page P 7.00 for Local use for P200.00
Abroad use P300.00
Certified Photo copy, per page P50.00 b) Registration of Birth P 100.00

1) Adoption/Rescission of Adoption P500.00
On time Registration of Birth Sec.6 PD 651 (free) 2) Annulment of Marriage/Declaration of P500.00

2) Certified True Copy of Birth absolute nullity of marriage/Legal
separation/Court order setting aside the
* for local use P200.00 decree of legal separation
* for travel abroad P300.00
3. Delayed Registration of Birth P500.00 3) Republic Act No.9048 / RA 10172
3. Issuance of Birth Certificate,
unclaimed after 30 days of registration P100.00 * correction of clerical error P1,000.00
* change of first name P3,000.00
c) Death Related Fees: * change of gender P3,000.00
* correction of date / month / day of P3,000.00
1) On time registration of Death Sec.6 PD 651 (free)
birth
2) Burial Permit Fee * finality of decision P500.00
a) Public/Private Cemetery P200.00
b) Outside Public/Private Cemetery Service fee for migrant petitioner
upon approval of Municipal Health Officer P3,000.00 * correction of clerical error P500.00 P500.00
* certificate of finality P1,000.00
3) Fee for the transfer of cadaver to other * change of first name P1,000.00
Place outside of this municipality P 250.00 * correction of date / month / day of
4) Fee for internment of non-resident birth
Public Cemetery *change of gender P1,000.00
P 500.00
Private Cemetery P1,000.00 4) Other registrable court decrees/orders P500.00
5) Delayed Registration of Death P 500.00
5) Correction / Cancellation of entries P500.00
6) Issuance of death certificate, if unclaimed 6) Document Authentication P500.00
after 30 days of registration P 100.00
e) For Registration of Legal Instrument
9) Certified True Copy of Death certificate 1) Acknowledgment/Admission of Paternity P500.00
* for local use P 200.00 2) Affidavit of Legitimation P500.00
* for travel abroad P 300.00 3) Other registrable legal instrument P500.00 P
4) Issuance of Birth Certificate based on 200.00
d) For Registration of Court Decrees/Orders: Court Decision
5) Affidavit to use the Surname of Father P 500.00
(RA 9255)

6) Affidavit of Minor Age P300.00 the Family Planning Coordinating Council of this municipality thru its duly
7) Affidavit of two disinterested parties P300.00 authorized representative, stating that they are informed or aware of the
importance of family planning and have undergone a family planning counseling
f) Other Fees: or seminar.
a) Verification Fee P200.00
b) Endorsement Fee P200.00 With the exemption of marriage “articulo mortis” no man license shall be
c) Batch Request Entry Query System issued by the Local Civil Registrar unless the applicant could present the required
(birth, death, marriage) P180.00 “certification” mentioned above.
d) Certificate of No Marriage P235.00
e) Certificate of Non Appearance / ARTICLE C. POLICE CLEARANCE FEE
No Record (birth, death, marriage) P150.00
f) Authentication of PSA Copy P 50.00 Section 4C.01. Imposition of Fee. There shall be collected service fee
g) Other Certification P 50.00 for each police clearance certificate issued, follows:
Section 4B.02. Exemption. The fee imposed in. this Article shall not be
collected in the following cases: a) For employment - local or abroad P 200.00
scholarships, study grant P 50.00
Issuance of certified copies of documents for o fficial use at the request b) For firearm permit application P1,000.00
of the competent court or other government agency.
c) For change of name P200.00
Issuance of birth certificate of children reaching school age when such d) For passport or visa P200.00
certificates are required for admission to the primary grades in a public school.
e) For application for Filipino Citizenship P1,000.00
f) For application for Business Permit P100.00
Burial permit of a pauper for recommendation of the Municipal g) For application for Franchise Permit P100.00
Mayor. (MTOP only)
h) For other purposes not herein specified P100.00
Issuance of birth certification of children of less than six (6) years
old.
Section 4C.02. Exemption. The fee imposed in this Article shall not be
Section 4B.03. Time of Payment. The fee imposed herein shall be collected for clearance certificate issued to incumbent Barangay
paid to the Municipal Treasurer before the registration of the document or Officials and employees of this local government unit.
issuance of the license certified copy of a local registry records or documents.
Section 4B.04. Administrative Provisions. Section 4C.03. Time of Payment. The service fee imposed in this
Article shall be paid to the Municipal Treasurer upon application the police or
court certificate.
All applicants for marriage license shall secure a certification from

ARTICLE D. SERVICE FEE FOR Urinalysis P100.00
HEALTH EXAMINATION AND SANITARY INSPECTION
Fecalysis P100.00
Section 4D.01. Imposition of Fee. There shall be: collected from any person Complete Blood Count CBC P120.00
who is given a physical examination by the Municipal Health Officer, or his deputy, as
Sputum examination Free
required by existing ordinances, the following fee:
Malarial Smear Free
(a) Delivery fee Blood Typing P100.00
a. Resident non- Philhealth Pregnancy Test P100.00
1,700.00
b. Non-resident, non- Platelet Count P100.00
Philhealth 2,100.00
Hemoglobin Determination P100.00
c. with PhilHealth
Free Pap’s Smear P300.00
(b) Newborn Screening Fee P600.00 Removal of Foreign Body P100.00
(c) Oxygen inhalation (kg/lbs) P20.00/kg
i) Medico Legal certificate P150.00
(d) Wound Dressing Fee P50.00
(e) Circumcision P400.00 j) Medical certificate for:
a) Employment P100.00
(f) Incision and Drainage P300.00
b) Driver’s License P100.00
(g) Excision of Mass P300.00 c) Business establishment P100.00
(h) Laboratory Services Fasting d) Food Handlers P100.00

Blood Sugar / RBS P150.00 e) Others not specified P100.00
** students for college entrance requirements and other school related

activities are free for indigent families seeking assistance from
government
k) Sanitary Inspection Fee:

a) Food Establishment P300.00
b) Business establishment P200.00
c) Sari-sari Store P100.00
l) Sanitary Permit to Operate Business P100.00

m) Other Sanitation Services ARTICLE E. ASSESSOR’S SERVICES FEE
a) Removal of cadavers P500.00
b) Exhumation of cadaver P500.00 Section 4E.01 Imposition of Fee. There shall be collected from every
c) Burial outside private/public cemetery P1,500.00 person requesting for certified copies of tax declarations, annotations and other
official records or documents pertaining assessment from the Municipal
Section 4D.02. Time and Manner of Payment. The fee imposed in Assessor’s Office the following fees:
this Article shall be paid to the Municipal Treasurer before the physical
examination/sanitary inspection is made and corresponding certificate is Certified Copy of Tax Declaration P200.00
issued.
Annotation of Bail, Amortization, Mortgage P200.00
Section 4D.03. Administrative Provisions. or Encumbrances
Certificate of Landholdings/Improvement P200.00
1) Individuals engaged in an occupation or working in establishments,
the nature of which occupation of business is in connection with the preparation Certificate of Non-Landholdings P55.00
of food or food stuffs, whether cooked in raw form, are hereby required to /No Improvement
undergo a physical examination annually.
Certification for Other Purposes Not P55.00
mentioned Above
2) Owners, managers or operators of the establishments shall to it Research/Verification Fee (single document) P55.00
that their employees who are required to undergo physical and
medical examination have been issued the necessary medical
Non-Filing or Late Filing of Sworn Statement of P100.00
certificates.
Real Property Every Three (3) Years
3) The Municipal Health Officer shall keep the record of Delayed Filing of Sworn Declaration of Real P100.00
physical and other health examinations conducted, and the copies of medical Property within sixty (60) days after acquisition,
certificates issued indicating the name of the applicant, the date and the purpose completion of Occupancy thereof
for which the examination was made and other data are important to be recorded. Certified Photo Copy of Tax Declaration P55.00 P100.00
Inspection Fee
Exemption .Sputum examination and malarial smear will be free of
charge if the patient is a resident of this municipality. If the patient belongs to Section 4E. 02 Time of Payment. The fee imposed in this Article
indigent family, no payment will be made for laboratory examinations, provided, shall be paid to the Municipal treasurer at the time of the request, written of
a certification of Indigency issued by the MSWDO will be presented and that otherwise, before the request is granted.
specific purpose should be indicated.
Section 4E.03 Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but
not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less
than One (1) month but not more than Six (6)

months, at the discretion of the Court. shall be paid to the Municipal Treasurer at the time of request or before the
request is granted.
ARTICLE F. CLEARANCE OR CERTIFICATION FEE
CHAPTER V. MUNICIPAL CHARGES AND OTHER FEES
Section 4F. 01. Imposition of Fee. There shall be collected for the
issuance of a clearances or certifications by any o ffice of the municipal ARTICLE A. MARKET FEES
government the following fees:
Section 5A.01. Definitions. When used in this Article.
Certification/Clearance P55.00
Secretary’s Fee P15.00 Public Market - refers to any place, building or structure of any kind,
Printed Copy of Maps P100.00 designated as such by the Sangguniang Bayan.
(bond paper size only)
Market Premises - refers to any space in the market compound, part of
Certification/Clearance to be used in securing a the market lot consisting of bare ground, not covered by market building, usually
driver’s license P55.00 occupied by transient vendors especially during day.
Certification/Clearance for purposes of entering
the military service P55.00 Market Stall - refers to any allotted space or booth in the market where
merchandise of any kind is sold or offer for sale.
Certification/Clearance for purposes of
transferring resident aliens P55.00 Market Section - refers to the subdivision of the market, housing one
Issuance of medical certificate that will be used class or group of allied goods; commodities, or merchandise.
as evidence in court litigation P55.00
The numbering, designation, classification or other form identifying
Subsequent issuance of the initial medical market sections shall be responsibility of the O ffice of Mayor thru the Market
certificate P55.00 Superintendent, Market Master Administrator, Market Supervisor or who-ever
Certification for Law and Business Purposes P55.00 the officer-in-charge thereof.
Section 5A.02 Duties and Responsibilities of the Market Personnel

Certification/Clearance for other purposes not mentioned
above P55.00
a. Implements and execute the plans and policies of the Municipal
Certification of Indigency P55.00 Mayor in the operation of the municipal public markets within, which normally
includes sanitation, cleanliness, security, order and deportment inside the market
Section 4F.02. Exemption. No fee shall be collected for the issuance of premises.
a certification or clearance when it is o fficially requested by any Court or
government agency. b. Secure periodic collection reports from the Municipal Treasurer to
include comparative statements of collection of market revenues and statistical
Section 4F.03. Time of Payment. The fee imposed in this Article data on prevailing prices of goods in the public market

operations.
Small Sari-sari Store Section P 2.00
c. Supervises and evaluates the activities and performance of his Appliances Section P 2.00
subordinates except market collectors and other personnel directly involved in
Glassware Section P 2.00
collection functions and investigates complaints involving their public
performances and attitudes. General Merchandise Section P 2.00
Fruit Section P 2.00
d. Supervises, evaluates, and administer market properly including
acquisition, utilization, maintenance, losses and disposal thereof. Dried and Salted Fish Section P 2.00
Rice and Corn Section P 2.00
e. Perform such other function an duties that may be assigned to him by
the Municipal Mayor. Beauty Parlor Section P 2.00
Section 5A.03. Imposition of Fees. There shall be collected the An additional rental fee of twenty-five (25%) of the rate prescribed
following fees: above shall be collected on operators or proprietors of stalls fronting streets.
MARKET FEES ON STALL MARKET ENTRANCE FEE FEE/Kgs
Rental Fee for Stall/booth/tiendas per square meter per day a) Fish or seafood
Wet Section a. Marine P 7.00

Fish section - P 10.00 b. Fresh water P 2.50
Meat Section - P 20.00
Dry Section - P 2.00 b) Shell fish
Ambulant vendor - P 2.00 c. Marine P 5.00
Section in 2nd floor - P 2.00 d. Fresh water P 3.00
c) Seaweeds P 3.00
MARKET SECTION (Wet and Dry) d) Dried, salted fish or fish preserve by other
Fish section P10.00 means
Meat Section P20.00 Per kilogram,when applicable P3.00
Vegetable and Fruit Section P 2.00 Per kerosene can, when applicable P3.00
Dry Goods Section P 2.00 Per pot, when applicable P5.00
Grocery and Sari-sari P 2.00 Per sack,when applicable P5.00
Eatery and Food Section P2.00 Poultry Products Section Per standard wooden box
2.00
(kahon ng tuyo)
P5.00

e) Fruits and vegetables 11) Ampalaya, per sack P10.00
1) Per sack P 15.00
2) Per kaing P 10.00 12) Rice, per sack P 10.00
3) Per kilo P 2.00
13) pineapple, water melon,& melon/pc P0.55
4) Per wooden box P 10.00
5) Per plastic bundle P 10.00 14) Miscellaneous commodities by sack P2.20
6) Other container not mentioned P 2.00/per kilo
For other similar item not specified above, the fee shall be equivalent to two
f) Miscellaneous commodities percent (2%) of its selling or prevailing market price.
1) Rice, per sack P 10.00
2) For every sack of salt P 5.00 Section 5A.04. Time and Manner of Payment.
3) For every sack of rice bran P 5.00
(darak), binlid, palay and the like a) For Stalls. The fee for the rentals of market stalls shall be paid to the
4) For every bag of sugar P 5.00 Municipal Treasurer or his duly authorized representative within the first twenty
5) For every head of (20) days of each month. In case of a new lease, the rental due for the month in
chicken,duck,goose,Turkey,and the P 5.00 which the lease starts, shall be paid before of the stall.
like
6) For every head of piglets b) For Occupancy of Market Premises. The fee for the occupancy of
P 20.00
7) For every jeep load/truckload of market premises shall be paid daily, in advance before any commodity or
P 150.00
pots and jars merchandise is sold within market premises.
8) For every one hundred (100) eggs of P 10.00 c) Market Entrance Fee. The fee shall be collected before the
chicken or duck
1)Banana, per kilo P 2.00 transient vendors are allowed to sell their goods.
2)Indian mango,per sack P 5.00 d) Duly licensed supplier or distributors of goods, commodities, or
3)Mango, per kaing P10.00 general merchandise occupying permanent market stalls, booth, tiendas, or other
space, as well as the same occupant when they bring in goods, commodities, or
4) Onion, per sack P10.00
merchandise to replenish or augment their stock shall not be considered as
5) Garlic, per sack P10.00 transient vendors required to pay the market entrance fee.
6) All legumes, per sack P10.00
7) Peanut per sack P10.00 Section 5A.05. Issuance of Official Receipt and Cash Tickets. The
8) Corn,per sack P 5.00 Municipal Treasurer or his duly authorize representative shall issue an o fficial
receipt evidence of payment of rentals of fixed stalls.
9) Sweet potato, per sack P10.00
10) Cassava, per sack P 5.00 A cash ticket shall be issued, to an occupant of the market

premises or transient vendor and his name shall be written on the back thereof. period of five (5) years, renewable upon its expiration. unless revoked in
The cash ticket shall pertain only to the person buying the same and shall be good accordance with provisions of the Article.
only in the space of the market premises to which he is assigned. If a vendor
disposes of this merchandise by wholesale to another vendor, the later shall Notice of Vacancy. Notice of vacant or newly constructed
purchase new tickets if the sells the same merchandise, even if such sale is done stalls/booths shall be made for a period of not ;less than ten (10) days
in the same place occupied previous vendor. immediately preceding the date fixed for their award to qualified applicants,
appraise the public of the fact that such stalls or booths are unoccupied and
The cash tickets issued shall be torn in half; one-half to be given to the available for lease. Such notice shall be posted conspicuously on the unoccupied
space occupant or vendor and other half to be retained by the market collector stall or booth and the bulletin board of the market. The notice of vacancy shall be
who shall deliver the same to the Municipal Treasurer for counter-checking written on the cardboard, thick paper, or any other suitable material and shall be
against his record of cash tickets issued by him that day. in the following forms:
Section 5A.06. Surcharge for late or non-payment of fees. NOTICE
a) The lessee of a stall, who fails to pay the monthly rental fee within the Notice is hereby given that Stall/Booth No. Building or Pavilion No.
prescribed period, shall pay a surcharge of twenty-five percent (25%) of the of the market is vacant (or will
total rent due. Failure to pay the rental fee for three (3) be vacated on , 20. Any person 21 years of age shall file an
application therefor on the prescribed form, copies may be obtained from the
Office of the Municipal Treasurer during office hours and before
consecutive months shall cause automatic cancellation of the contract of 12:00 o’clock noon of , 20_. In case there are more than one
lease of stall without prejudice to suing the lessee for the unpaid rents at the applicant, the award of the lease of the vacant stall/booth shall be determined
expense of the lessee. The stall shall be declared vacant and subject to through drawing of lots to be conducted on ,20 .
adjudication. At 12:00 o’clock noon at the Office of the Municipal Mayor by the Committee.
This stall/booth is found in the Section and is intended for the sale of
b) Any person occupying space in the market premises without first .
paying the fee imposed in this Article shall pay three (3) times as much as the
regular rate for the space occupied. Municipal Treasurer
c) Any person occupying more space than what is duly leased him shall
pay double the regular rate for such extra space and any person who fails to pay
the monthly rent within the time fixed herein shall pay penalty of twenty-five
percent (25%) of the rent due. The lease contract of any person found habitually
incurring the foregoing violation shall be cancelled.
Section 5A.07. Adjudication of Stall.
Lease Period. The contract of lease for a stall shall be for a

Application for Lease. 2) I shall keep the stall (or stalls) at all times in good sanitary condition
and comply strictly with all sanitary and market rules and regulations existing or
1) The application shall be under oath It shall be submitted to the O ffice may hereafter be promulgated.
of the Municipal mayor by the applicant either in person or through his/her
attorney. 3) I shall pay the corresponding rents for the stall (or stalls) in the
manner prescribed by existing ordinance.
2) It shall be the duty of the Market Committee to keep a registry books
showing the names and addresses of all applicants for vacant stalls or booths, the 4) The business to be conducted in the stall shall belong exclusively to
numbers and descriptions of the stalls/booths applied for by them, and the date me.
and hour of the receipt by the market Committee; and to acknowledge receipt of
every application setting forth therein the time and date of receipt thereof. The 5) In case I engage helpers, I shall nevertheless personally conduct my
application shall be substantially the form: business and be present at the stall (or stalls). I shall promptly notify the market
authorities of my absence, giving a reason or reasons thereafter.
APPLICATION TO LEASE MARKET STALL
6) I shall not sell or transfer my privilege to the stall (or stalls/booths)
Address or otherwise permit another person to conduct business therein.
Date
The Chairman 7) Any violation on my part or on the part of my helpers of the
Market Committee foregoing conditions shall be sufficient cause for the authorities to cancel this
Municipality of contract.
Province of
THRU: The Municipal Treasurer Very respectfully yours, Applicant
TIN
Sir:
I hereby apply under the following contract for the lease of stall
no. of the market. I am and residing at
.
SUBSCRIBED AND SWORN to before me in the Municipality of
Should the above-mentioned stall be leased to me in accordance with the , Philippines,. this day of
market rules and regulations I promise to hold the same under the following 20 , applicant-affiant exhibiting to me his/her
conditions. Community Tax Certificates No. , issued on
at , Philippines.
1) That while I am occupying or leasing this (or these stalls) I shall at all
times have my pictures and that of my helper (or those of my helpers)
conveniently framed and hung up conspicuously in the stall. Official Title

c) Lessee to personally administer his stall. Any person who has been
3) Applicants who are Filipino citizen shall have preference in the lease awarded the right to lease a market stall in accordance with the provisions
of market stall. If on the last day set for filing applicants there is no application therefore, shall occupy, administer and be present personally at his stall, or
from a Filipino citizen , the posting of the notice of vacancy prescribed above booth, provided, however, that the helpers he employs are citizen of the
shall be repeated for another ten day period. If alter the expiration of the period Philippines, including but not limited to the spouse, parent and children of the
there is still no Filipino applicant, the stall affected may be leased to any alien stallholder who are actually living with him and who are not disqualified under
applicant, who filed his application first. If there are several alien applicants, the the provisions hereof and, provided further, that the person to be employed as
adjudication of the stall shall be made through drawing of lots to be conducted by helpers shall under no circumstances, be persons with whom the stallholder has
the market committee on the date and hour specified in the Notice. The result of any commercial relation or transaction.
the drawing of lots shall be reported immediately to the Municipal Treasurer for
appropriate action. d) Dummies; sub-lease of stall. In any case where the person, registered
to be holder or lessee of a stall or booth, in the public market. is found to be in
4) The successful applicant shall furnish the Market committee two reality not the person who is actually occupying said stall or stalls, the lease of
(2) copies of his/her picture immediately after the award of the lease.It shall be such stalls be canceled, if upon investigation such stallholder shall be found to
the duty of the Market Committee to affix one copy of the picture to the have subleased his or her stall/stalls to another person or to have connived with
application and the other copy to the record card kept for the purpose. such person so that the latter may, for any reason be able to occupy the said stall
or booth.
Section 5A.08. Miscellaneous Provisions on Stalls
e) Appeals. Any applicant who is not satisfied with the adjudication
a) Vacancy of stall before the expiration of the lease . Should for any made by the market committee of the stall applied for by him, may file to the
reason stallholder or lessee discontinue his business before his lease of the stall Sangguniang Bayan an appeal therefrom. The decision of the Sangguniang Bayan
expires, such stall is considered vacant and its occupancy thereafter shall be in such cases shall be final without prejudice to the right of the applicant to seek
disposed of in the manner herein prescribed. other legal remedial measure before the Sangguniang Panlalawigan or a proper
court.
b) Partnership with Stallholder. A market stallholder who enters into
business partnership with any part he had acquired the right to lease such stall f) Creation of Market Committee. There is hereby created a permanent
have no authority to transfer to his partner or partners the right to occupy the market committee composed of the Municipal Mayor as chairman, the Municipal
stall; Provided, however, that in case of death or any legal disability of such Treasurer a representative of the Sangguniang Bayan and a representative of the
stallholder to continue his business, the surviving partner may be authorized to market Vendors in the municipality, as members whose duties are to conduct the
continue occupying the stall foe a period of not exceeding sixty (60) days within drawing of lots and opening of bids in connection with adjudication of vacant or
which to wind up the business of partnership. If the surviving partner is otherwise newly constructed stalls or booths in the market and to certify to the Municipal
qualified to occupy the market stall under the provisions thereof, and the spouse, Treasurer the results thereof,
parent, son, daughter or relative within the third degree of consanguinity or
affinity of the deceased is not applying for the stall, he shall be given the
preference
to continue occupying the stall or booth concerned, if he applies therefore.

Section 5A.09. General Provisions. performance of his duties, nor shall parents allow their children to play in or
around their stalls or in the market premises.
a) Market hours - The public market shall be opened for sale of articles
permitted for sale therein from 5:00 o’clock in the morning until 7:00 o’clock in f) It shall be unlawful to any person to drink, serve or dispense liquor or
the evening everyday. The use of any stall or place in the market as living quarter any intoxicating drinks within the premises of the public market anytime of the
rooms and/or sleeping quarter is strictly prohibited and no vendor or stall holder day.
shall remain inside the market building after the same has been closed.
g) It shall be unlawful to any person within the premises of the public
b) This municipality shall not be responsible to the occupant's space market to commit any nuisance, or boisterous noise, or use any profane or vulgar
and/ or stalls for any loss or damage by fire, theft, robbery, majeure”, or any languages, shall be guilty or disorderly conduct, or stand without business and
other cause. All articles or merchandise left public market during the closure obstruct the passageway of any market, or any which is calculated to lead to
time shall be at the risk stallholder or owner thereof. breach of peace and tends to disturb the good and decorum therein.
c) All articles abandoned on any public market building in violation of h) It shall be unlawful to any helper and/or vendor in the market
any provisions of this Articles or any regulation or rules relating to the premises to expose, hang or place any article, whether the same is for sale or a
management of the market, shall be deemed a nuisance and shall be the duty of container of an obstruction in the market not specifically as a stall. It shall be
the Market Administrator or master and his subordinate to take custody thereof. unlawful to any person to carry in his possession deadly person such as knives,
hi case the articles are claimed within the twenty four bolos, axes, ice picks, darts, etc., within the market premises or in case of stall
(24) hours thereafter, they shall be returned their safekeeping, unless they are so holders or their helpers, outside their respective stalls.
deteriorated as to constitute a menace to public health, in which case, they shall
be disposed of in manner directed by the Treasurer, who may also in his i) No merchandise or articles shall be sold, offered for sale or exposed
discretion, cause criminal prosecution of the guilty party, or merely warn him for sale in the market unless the same have been legally acquired by the vendors
against future violation, in case where the articles have not deteriorated and not and/or stallholders and that takes of any due thereon have been paid.
claimed within the time herein fixed, said articles shall be sold at public auction
and the proceeds thereof shall be disposed in accordance with law. j) It shall be unlawful to any lessee to remove, construct and alter the
original structure of any stall booth, electrical wiring or water connection without
d) It shall be unlawful or any person to peddle, hawk, sell,or offer for prior permit from the Market Administrator and approved by the Municipal
sale, expose for sale at article in the passageway (pasilio) used by purchasers in Mayor.
the market premises. It shall be unlawful for any person to idly chat, lounger,
walk, he m or around the premises of the same, nor shall any person beg or solicit k) It is the duty and the obligation of any person or owner of a house,
contributions of any kind in the public market. store or edifice situated near or around the public market to provide his house,
store or edifice with receptacle for garbage collection and disposal.
e) It shall be unlawful for any person to resist, obstruct, annoy or impede
any market employee nor employee or personnel in the l) All sanitary rules and regulations shall be strictly observed and

followed by all space and stall occupants and market personnel.
ARTICLE B. SLAUGHTER AND CORRAL FEES
m) The peddling or sale outside the public market site or premises of
Section 5B.01. Imposition of Fees
foodstuff; which easily deteriorate, like fish and meat is strictly prohibited.
a) Animal Health Certificate Fee. Before any animal is slaughtered for
Section 5A. 10 Administrative Provisions.
public consumption, a certification therefore shall be secured from the Municipal
Agriculturist concerned or his duly authorized representative who will determine
a) No individual stallholders shall be allowed to lease more two (2)
whether the animal or fowl is fit for human consumption thru the Municipal
adjoining or contiguous stalls regardless of the number of they were occupying
Treasurer upon payment of the prescribed fee (P 55.00).
previously.
b) Corral fee, per head per day or fraction thereof Large
b) Those were found to have sub-leased or sold their stall to other
Cattle P 50.00
parties shall forfeit rights over the sub-leased stalls and the present occupants
Small Animals (Hogs, Goats, P 30.00
enumerated in the stall physical audit list shall be granted lease contracts over
Sheep)
the stalls The rationale for this is to discourage and
eliminate the practice of sub-leasing of stalls by the registered stallholders, and to c) Slaughter Fee. The fee shall be paid to cover the cost of service on the
save the sub-lessee from paying double fees to the municipal government and to slaughter of animals at the municipal slaughter house, in accordance with the
registered stallholders. following rates:
For public consumption, per head Large
c) Ambulant and transient vendors will be given second preference in
the adjudication of stalls in the market after all regular bonafide stallholders and Cattle P 100.00
present occupants have been awarded stalls. Hogs P 80.00
Goats P 40.00
d) All stalls and booths are to be numbered properly and all such stall
numbers must be included in the raffles, to prevent reservation of choice stalls for Sheep P 40.00
preferred occupants.
For home consumption, per head:
Section 5A. 11. Applicability Clause. Existing laws, ordinances, rules
and regulations pertaining to the public market and its premises are hereby Large Cattle P 90.00
adopted as part of this Article.
Hogs P 70.00
Goats P 30.00
Sheep P 30.00

d) Postmortem inspection fee: P 1.00/kilo certificate of ownership and certificate of transfer showing title in the name
of the person applying for the permit if he is not the original owner. If the
Section 5B.02. Prohibition. Permit to slaughter shall not be granted applicant is not the original owner, and there is no certificate of transfer
nor the corresponding fee collected on animals condemned by the Municipal made in his favor, one such certificate shall be issued and the corresponding
Health Officer/Livestock Inspector/sanitary Inspector. fee to be collected therefore. For unbranded cattle of the required age, the
necessary certificate of ownership and/or transfer shall be issued, and the
Section 5B.03 Time of Payment corresponding fees collected therefore before the slaughter permit is
granted.
a) Certification Fee. The fee shall be paid to the Municipal Treasurer upon
application for a certification to slaughter with the Municipal Agriculturist c) Before any animal is slaughtered for public consumption, a
Officer. permit therefore shall be secured from the Municipal Health Officer or his duly
authorized representative, through the Municipal Treasurer. The permit shall bear
b) Corral Fee. The fee shall be paid to the Municipal Treasurer before the the date and month of issue and stamp of the Municipal Health O fficer, as well as
animal is kept in the municipal corral or any place designated as such. If the the page of the book in which said permit is entered and wherein the name of
animal is kept in the corral beyond the period paid for, the fees due on the permit and the kind and sex of the animal to be slaughtered appear.
unpaid period shall first be paid before the same animal is released from the
corral. d) The permit to slaughter as herein required shall be kept by the
owner to be posted in conspicuous place in his/her stall at all times.
c) Slaughter and postmortem inspection fee. These fees shall be paid to the
Municipal Treasurer or his authorized representative before the slaughtered ARTICLE C. SERVICE CHARGE FOR GARBAGE COLLECTION
animal is removed from the public slaughterhouse or after the postmortem
inspection as the case may be, and, before the slaughtering of the animal if it Section 5C.01. Imposition of Fees. There shall be collected every
takes place elsewhere outside the slaughterhouse. residential houses and operators of business establishments the “area covered by
the garbage collection service”, the service for garbage collection will be as
Section 5B.04. Administrative Provisions
follows:
a) The slaughter, of any kind of animal intended for sale shall be done only in Permit Fee per Annum
the municipal slaughterhouse designated as such by the Sangguniang Bayan.
The slaughter of animals intended for home consumption may be done Fish Section P100.00
elsewhere, except large cattle which shall be slaughtered only in the
public slaughterhouse. The animal Meat Section P100.00
Vegetable and Fruit Section P100.00
slaughtered for home consumption shall not be sold or offered for sale.
Dry Good Section P250.00
b) Before issuing the permit for the slaughter of large cattle, the 12 X 12 sq, m. P200.00
Municipal Treasurer shall require for branded cattle, the production of 3 X 4 sq. m.
certificate of ownership if the owner is the applicant, or the original

I. ENVIRONMENTAL FEES
Grocery and Sari-sari Store l2 CATEGORY YEAR

X l2 sq. m. P250.00 A. COLLECTION AREAS 2018-2020 2021-2023
3 X 4 sq. m. P200.00
l X 2 sq. m. P100.00 I. Residential Houses 27.50 30.25
Eatery/Restaurant-Food Section 12 II. Business Establishments
X 12 sq. m. P500.00 - Amusement Places, Bakeries or 38.50 42.35
3 X 4 sq. m. P250.00 Bakeshops, Drugstore
1 X 2 sq. m. P200.00 Pharmacies, Pawnshops,
1 X 1 sq. m. P100.00 Florists, Jewelers, LPG Dealers,
Communication Companies,
Poultry Products Section P200.00 Vulcanizing Shop, Office of
Small Sari-sari Section P200.00 Profession, Business Weighers,
General Merchants, Printing Press,
Appliances/Glassware/Drugstore section P200.00 Real States,
General Merchandise Section Memorial/Pension Plans Office,
& Agricultural Supply and P300.00 Government Offices and other
the like business establishments.
- Banks, funeral parlors, 55.00 60.50
Fruit Section P200.00 welding machine and auto
repair shops.
Dried,Salted Fish,Rice & Corn - Film showing per day. 550.00 605.00
P100.00
Section III. Schools 82.50 90.75
Beauty Parlor Section P100.00 IV. Barangays 165.00 181.50
B. NON-COLLECTION AREAS
- Households and non- 165.00 181.50
households within non-
collection barangays are
considered special
collection for 1 ton or less of
garbage.
Note:
1. An increase of 10% for every three years both for households and non-
households including barangays shall be collected by the municipal
government. However, the 10% increase
shall only take

effect to households and non-households within the barangay considered c)The MENRO shall issue the necessary rules and regulations for the
as collection barangays. Collection barangays was based on the proper implementation of this Article which shall be enforceable until modified,
scheduled year of collection shown in next Table as stated in 10-Year rescinded or revoked by the Mayor or higher authorities.
SWM plan.
ARTICLE D. CHARGES FOR PARKING
2. Payment of environmental fees is in monthly basis except for non-
collection areas; environmental fee for collecting solid wastes shall be Section 5D.01. Imposition of Fee. There shall be collected fees for
per truckload basis. the use of any municipal-owned parking area, the following fees:
II. SWM INSPECTION CLEARANCE
a) Passenger Buses P 50.00/day
- Certification Fee : P 55.00 b) Utility Vehicles P 30.00/day
c) Cargo Trucks P 40.00/day
III. HOLLOW BLOCKS/ FOOT PAVERS
d) Tricycle P 1.00/day
A. Hollow Blocks : P 7.00/pc.
B. Foot Pavers : P 8.00/pc. Section 5D.02. Time of Payment. The fee imposed herein shall be paid
to the Municipal Treasurer or to be collected by his authorized representative on
IV. COMPOST : P 5.00 per kilo or before the beginning of the month. In case of cargo trucks, payment shall be
made daily. The Municipal Treasurer’s Office shall issue an o fficial receipt upon
Section5C.02. Time of Payment. The fee imposed in this Article payment.
shall be paid to the Municipal Treasurer either monthly or annually. If the option
selected is monthly, it shall be paid on or before the tenth (10 th) day of every Section 5D.03. Surcharges of Late Payment. Failure to pay the fee
month. If annually, it shall be paid in advance within the first twenty (20) days prescribed in this Article within the time required shall subject the taxpayer to a
of January of every year. surcharge of ten percent (10%) of the original amount due, such surcharge to be
paid at the same time and in the same manner as the fee due.
Section 5C.03. Administrative Provisions
Section 5D.04. Penalty. Any violation of the provisions of this Article
a) The owner or operator of any business establishment shall provide shall be punished by a fine of not less than One Thousand Pesos (P 1,000.00) but
within his premises a garbage can or a receptacle duly prescribed which shall be not more than Five Thousand Pesos (P 5,000.00) or imprisonment of not less than
placed in front of the establishment before the time of the garbage collection. One (1) month but not more than Six (6) months, or both such fine and
imprisonment, at the discretion of the Court.
b) The MENRO shall issue the necessary rules and regulations for
garbage collection and shall inspect each month the business establishment to
find out whether garbage is properly disposed of within the premises.

ARTICLE E. RENTAL OF MUNICIPAL CEMETERY LOTS
a) Permit to Construct — any construction of whatever kind or nature in
Section 5E.01. Imposition of Fees. There shall be collected the
the public cemetery, whether for temporary or perpetual use shall only be
following fees for five (5) years:
allowed upon issuance of the corresponding permit by the Mayor, upon the
recommendation of the Municipal Health Officer.
1) For New Niches P 2,000.00
b) Renewal of Lease — in. case a lessee intends to renew the
2) Niche constructed P 1,500.00 lease after its termination, he must inform the Municipal Treasurer within thirty
over another (30) days before the expiry date off the lease, and shall pay the corresponding
rental fees therefore.
3) For Built-in Niches P 5,000.00
(apartment type)
It shall also be the duty of the Municipal Treasurer to prepare and submit to
4) Interment in old niche P 500.00 the Municipal Mayor a list of the leases that are to expire five (5)
5) Re-opening of niche P 100.00 days prior to expiration date. The Municipal Treasurer shall send a
6) Rental of burial lot reminder to the lessee of the expiration of his lease, two weeks prior to the
(per sq, meter) P 100.00 expiration date of the lease.
c) Register — The Municipal Treasurer shall keep a register on

Section 5E.02 Time of Payment The fees shall be paid to the Section 5E.05. Administrative Provisions.
Municipal Treasurer upon application for the burial permit prior to the
construction thereon of any structure whether permanent or temporary.
Section 5E.03 Surcharge for Late Payment Failure to paid the fee
prescribed m this Article within the time required shall subject the taxpayer to a
surcharge of ten percent (10%) of the original amount of fees due, such surcharge
to be paid at the time and in the same manner as fees due.
Section 5E.04. Interest for Late Payment. In addition to the

surcharge imposed herein, there shall be imposed an interest of five percent (5%)
per annum from the due date until the fee is fully paid.
Where an extension of time for the payment of the fee has granted and
the amount is not paid m full prior to the expiration of the extension, the interest
above mentioned shall be collected on the unpaid amount from the date it
becomes originally due until fully paid.

account of the cemetery, together with such additional information as may be
required by the Sangguniang Bayan.
d) There should be a regular personnel to be assigned as

cemetery caretaker.
ARTICLE G. TOWING FEE
Section 5G.01. Imposition of Fee. There shall be collected a towing

fee of Fifty Pesos ( P 50.00) per hour from the time a motor vehicle that breaks
down, or is involved in a traffic accident, within this municipality is towed by a
towing vehicle of the Police Department up to the time the said vehicle is
delivered inside the Police Headquarters compound.
Section 5G 02 Time of Payment. The towing shall be paid to the

Municipal Treasurer before the impounded vehicle is released to its owner.

Section 5G.03. Administrative Provisions. The owner or operator of proceeds of the rentals shall be accrue to the general fund of the municipality and
any motor vehicle that breaks down on any street within this municipality shall forty (40%) to the general fund of the barangay where the municipal water is
immediately take it away so that it may not cause any public nuisance or traffic located. If the municipal water is located in two or more barangays, the forty
hazard. In case it is involved in a traffic accident, the owner or operator shall only percent (40%) shall be divided equally among them.
take it away after a police office has conducted a necessary investigation or when
the police officer conducting the investigation has given his permission to the Section 5H.05. Administrative Provisions.
owner or operator of said vehicle to take it away. If the owner or operator refuses
or failed to take it away within a certain period of time given him, the Police a) Duration of Lease. The grant of lease or the use of municipal water as
Department thru its authorized representatives shall abate the same by towing it log pond shall be for a period of five (5) years. The lessee shall in no case
to the Police Headquarter and its owner or operator shall pay the corresponding sublease any portion of the log pond leased to him.
towing fee prescribed herein.
b) Application to Use Municipal Waters. Before the use of municipal
ARTICLE H. RENTAL FEE FOR USE OF MUNICIPAL WATERS waters as log pond, the applicant shall first file an application to rent such
municipal waters with the Municipal Mayor who shall approve the same after the
Section 5H.0l. Imposition of Fee. There is hereby imposed an annual rentals due have been determined by the Municipal Treasurer or his duly
rental fee for the use of municipal waters at the rate of twenty centavos P 1.00 per authorized representative and paid in accordance with the provisions of this
square meter of water space occupied. Article.
Section 5H.02. Time of Payment. The rental fee may be paid, at the ARTICLE I. FISHERY RENTAL OR FEES
discretion of the lessee, in full within the first twenty days of January or in a
quarterly installments within the first twenty days of each calendar quarter. Section 5I.01. Definitions. When used in this Article:
For a lease acquired after January 20, the rental fee equivalent to one
Municipal Water — Includes streams and lakes included within the
quarter shall be for the current year when the leased is approved. The rental due
Municipality of Maria Aurora. not being the subject of private ownership, and
in succeeding quarter or quarters in cases when the lease is approved before the
not comprised within national parks, public forests, timber lands forest reserves,
last quarter of the year, shall be paid within the first twenty days of each
or fishery reserves.
subsequent calendar quarter or quarters.
Section 51.05. Zonification of Municipal Waters. The Municipal waters
Section 5H.03. Surcharge for Late Payment. In case of failure to pay of Maria Aurora shall be divided into zones subject to the pertinent provisions of
the rental fee within the time allowed for payment, a surcharge of twenty percent P.D. 704.
(25%) shall be collected on the original amount due.
Section 51.02. Imposition of Fees. The grant of exclusive fishery rights
Failure to pay the rental fee for three (3) consecutive quarters shall shall made upon payment of the following fee:
cause automatic cancellation of the lease.
a) Fish corrals or fish pens in inland fresh waters:
Section 5H.04. Sharing of Proceeds. Sixty percent (60%) of the

With an area of: Annual Fee Article, is hereby allowed to fish for domestic use in any municipal water, for as
long as no communal fishery therein has been established. Such fishing shall not
Less than 500 sq. m. P 150.00 take place within two hundred (200) meters from a fish corral licensed by the
500 sq. m. or more but not less than 1,000 sq. m. 300.00 municipal and that such fish caught under the privilege shall not be sold.
1,000 sq. m. or more but not less than 5,000 sq. m. 540.00
5,000 sq. m. or more but not less than 10,000 sq. m. 750.00 Section 51.08. Applicability Clause. The provisions of P.D. 704 and
10,000 sq. in. or more 1,200.00 other existing regulations governing fishing in municipal waters are hereby
adopted as part of this Article.
b) Operation of fish ponds (per hectare) 15.00
ARTICLE J. ENVIRONMENTAL AND LOCAL
d) For the grant of privilege to take fish from 10.00 TOURISM FEES
municipal waters with nets, traps, or other fishing gears
Section 5J.01. All tourist local and foreign entering the municipality are required
Section 51. 04. Time and Manner of Payment. to register at the Local Tourism Office upon arrival.
a) The license fees levied under Section 5J.06 shall be paid quarterly upon Section 5J.02. The amount of Twenty Pesos (P20.00) per person shall be
application within the first thirty (30) days of January and of every subsequent collected to all tourist local or foreign.
calendar quarter. The initial payment corresponding to the current quarter shall
be made upon application of the license. Section 5J.03.There shall be collected One Hundred Pesos (P100.00) Entrance
Fee to any person who will engage in Outdoor Activities in the Municipality of
b) The license fee for the privilege to take fish from the municipal Maria Aurora
water with nets, traps, or other fishing gears shall be paid upon application for a
license and within the first thirty (30) days of January of every year for the Section 5J.04. In addition to the Fee’s to be collected by the LGU, there are
subsequent renewal thereof. separate set of fees that are required to be paid to the Local Treasury or to the
people to be authorized by the Treasurer or to NGO/PO/Entity thru proper
Section 51.05. Surcharge for Late Payment. Failure to pay the fee authorization/accreditation. The Fee’s payable are the following:
imposed in this Article shall subject the taxpayer to a surcharge of twenty percent
(20%) of the original amount of fees due, such surcharge to be paid at the same Mountaineering/Trekking and Camping
time and the same manner as the tax due.
Local Climbers P 50.00/ Pax
Section 51.06. Interest for Unpaid Due. In addition to the surcharge for Foreigners 150.00/ Pax
late payment, there shall be imposed upon the unpaid amount as interest of ten Student 30.00/ Pax
percent (10%) per annum from the due date until the fee is fully paid. Green Fee 15.00/ Pax
Exit Fee 50.00/ Pax
Section 51.07. Administrative Provision. Any person who is not a
grantee for a license or privilege to fish under any of the provision of the

Section 5J.05. Exploration Permit – Individual, Group, Clubs, Association and
the likes must secure Special Mayor’s Permit, and shall submit reports to the 2. Sixty ( 60% ) percent shall accrue to the General Fund of this
Office of the LCE, no person, group or entity shall be given permit without Municipality for in support for the tourism program.
securing clearances from other government agencies and Barangay concerned
giving their gratuitous permit to explore their areas of concern. However Tourism Site that fall under CADT, shall be accrued by the
following schedule:
Section 5J.06. Entrance Fee by individual to other Tourism Sites which was
developed by the LGU. 40 % for the Municipality
30 % for the Barangay
Adult Student Children 30 % for the CADT Holders
Waterfalls P 30.00 P 15.00 P 10.00
Section 5J.09. ACCREDITATION FEE
Nature Park/Eco-Park/ 15.00 10.00 5.00
National Park/Watershed A. There shall be collected an annual accreditation fee for the
Bodies of Water 20.00 10.00 5.00 following :
Kiosk/Cottage Rentals 100/Day 1. Hotels/Motel/Lodging Inns/ Pension House/Bed and
200/Overnight Stay Breakfast/Home Stay/Resort P 1,000.00
Vehicle Parking 30.00/ Day 2. Transport for Hire (per unit)
50.00/Overnight Stay Jeepney 1,000.00
Tricycle 500.00
Section 5J.07. Government Officials and Employees Local and National on Van 1,000.00
official business are exempted from paying the environmental fee, however they Bus 1,000.00
are required to register. 3. Tourist Guides, Escort, Courier, Driver, promoters, service providers and
the likes …………………………… P 500.00
Members of the Local Tourism Council are also exempt from payment of 4. Travel Agencies...................................................P 1,000.00
environmental and entrance fees. 5. Souvenir shops……………………………... P 500.00
6. Tourist Destination Areas (privately owned).....................P 1,000.00
Local Host or Bonafide Residents of the Barangay where the Tourism 7. Sports & Recreational facilities.........................................P 1,000.00
Sites are located, are hereby exempt from payment of entrance fee, however they 8. Health & Wellness Facilities..............................................P 1,000.00
are required to pay for the other fees.
B. Provision for Accreditation shall refer to Section 12 of Ordinance No. 1
Section 5J.08. ACCRUAL OF FEES Series of 2006.
1. Forty ( 40% ) percent shall accrue to the General Fund of the Host
Barangay for support to the Barangay Tourism Program.

Section 5J.10. Fees Collected from this purpose shall accrue to the Local the Local Government for MASDC related projects or activities.
Government for Local Tourism related projects.
CHAPTER VI. GENERAL ADMINISTRATIVE AND
Any person violating this ordinance shall be punished by a fine of One PENAL PROVISIONS
thousand pesos or imprisonment of 1 month or both upon the discretion of the
proper court and cancelation of accreditation if he/she is a accredited individual. ARTICLE A. IMPLEMENTATION OF CODE
If entities, organization, clubs, firm, company, corporation and the likes the
President, Chairman, Head, Manager, Owner shall be held liable and shall fine Section 6a.01. Examination of Books of Accounts and Pertinent
the amount of Three Thousand Pesos ( P 3,000.00) or imprisonment of two Records of Businessmen by Municipal Treasurer. For enforcement and
month or both upon the discretion of the court. collection of the taxes, fees and charges provided in code, the Municipal
Treasurer may, by himself or thru any of deputies duly authorized in writing,
ARTICLE K. MARIA AURORA SKILLS DEVELOPMENT CENTER examine the books of account other pertinent records of any person doing
(MASDC) FEEs business within jurisdictional limits of the Municipality of Maria Aurora to
verify, and collect the true and current amount due from the taxpayer concerned
Section 5K.01. Imposition of Fees. There shall be collected the Such examination shall be made during regular business hours, not oftener than
following fees for students acquiring skills/enrolled at the Maria Aurora Skills once every year for each business establishment.
Development Center (MASDC):
In a case where the examination herein authorized is made by a duly
1. Registration Fee P250.00/student
authorized deputy of the Municipal Treasurer, the written authority of the former
shall specifically state the name, address and business of the taxpayer whose
2. Training Fee (per course)
books of accounts and pertinent records are to be. examined, the date and place of
Beauty Care – P 250.00
such examination and the manner of procedure to be followed in conducting the
Bread & Pastries - P 250.00
same.
Computer Software – P 300.00
Cookery - P 300.00
Section 6A.02. Promulgation of Rules and Regulations. Unless
Hairdressing - P 250.00
otherwise specifically provided in this code, or under existing laws or decree, the
Health & Hilot Wellness – P 250.00 Shielded
Municipal Treasurer is authorized, subject to the approval of the Municipal
Metal Arc Welding - P 300.00 Dressmaking
Mayor, to promulgate rules and regulations for the proper and e fficient
- P 250.00
administration and collection of taxes, fees and charges herein imposed.
Other Courses - P 250.00
ARTICLE B. COLLECTION AND ACCOUNTING OF
Section 5K.02.Issuance of Receipts. It shall duty of the Treasurer or
MUNICIPAL REVENUES
his deputies to issue the necessary receipt to the person paying the fee or charge,
indicating therein the date, amount, name of the person paying and the account
Section 6B.Ol. Collection. The collection of municipal taxes, fees,
for which it is paid.
charges, surcharges and penalties accruing to the Municipality of Maria Aurora
shall be responsibility of the Municipal Treasurer or his deputies
Section 5K.03. Fees Collected from this purpose shall accrue to

and in no case shall be delegated to any other person. which may be subject to the charge but also upon all properties used in the
exercise of the occupation, business or privilege with respect to which the charge
Section 6B.02.Issuance of Receipts. It shall duty of the Treasurer or is imposed and upon all property rights therein.
his deputies 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 the Section 6C.02.Application of Civil Remedies. The civil remedies for
account for which it is paid. the collection of local taxes, fees or charges and related surcharges and interests
resulting from delinquencies shall be:
In acknowledging payment of local taxes, fees and charges, it shall be
the duty of the Municipal Treasurer or his deputies to indicate on the o fficial a) By administrative action through distraint of goods, chattels or effects
receipt issued for the purpose, the number of the corresponding local tax and other personal property of whatever character, including stocks and other
ordinance. securities, debts, credits, bank accounts, and interest in or rights to real property;
and
Section 6B.03. Record of Taxpayers. It shall be the duty of the
Municipal Treasurer to keep records, alphabetically arranged and open to public b) By Juridical Action. Either of these two (2) remedies or both may be
inspection, of the names of all persons paying municipal taxes, fees and charges, pursued concurrently or simultaneously at the discretion of the Municipal
as far as practicable. He shall establish and keep current the appropriate tax roll Treasurer with the approval of the Mayor.
for each kind of tax, fee or charge provided in this code
Section 6C.03. Distraint of Personal Property. The remedy by distraint
Section 6B.04. Accounting of Collection. Unless otherwise provided in
shall proceeds as follows:
this Code and other existing laws and ordinances, all monies collection by virtue
of this code shall be accounted for in accordance with the provisions of existing
a) Seizure - upon failure of the person owing any local tax or other
laws, rules and regulations, and credited to the general fluid of the municipality.
impositions to pay the same at the same time required, the Treasurer or his
deputy may upon written notice, seize or confiscate any personal property subject
Section 6B.05. Accrual to the General Fund of Fines, Costs and to the lien, in sufficient quantity to satisfy the tax in question, together with any
Forfeitures. Unless otherwise provided by laws or ordinances, fines, costs, increment thereto incident to delinquency and the expense of seizure. Iii the case,
forfeitures and other pecuniary liabilities imposed by the court for the violation the Municipal Treasurer or his deputy shall issue a duly authenticated certificate
of any municipal ordinances, shall accrue to the General Fund of the based upon the records of his office showing the fact of delinquency and the
Municipality. amount of the tax and penalty due. These shall serve as su fficient warrant for the
distraint of taxpayer’s right to claim exemption under the provisions of Section
ARTICLE C. CIVIL REMEDIES FOR COLLECTION OF 69 of Presidential Decree No. 464, otherwise own as Real Property Tax Code.
REVENUES Distrained personal property shall be sold at public auction in the manner herein
provided for.
Section 6C.O1. Extent of Municipal Government’s Lien. Taxes and other
revenues provided in this code due to the Municipality Maria Aurora constitute a b) Accounting of Distraint Goods. The officer executing the distraint
hen in its favor, enforceable by proper legal action superior to all liens for shall make or cause to be made an account of the goods or effects distrained, a
charges in favor of private parties, not only upon any property copy of which signed by himself shall be left either with the person or owner
from which possession of goods or effects were

taken or at the dwelling or place of business of that person and with someone of and preservation of the property pending the sale, and no charge shall be imposed
suitable age and discretion, to which it shall be added a statement of the sum for the services of the local officer or his deputy. Where the proceeds of the sale
demanded and a note of the time and place of 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.
c) Publication. The officer executing the distraint shall forthwith cause a
notification to be exhibited in not less than two public places where the distraint g) Levy on Real Property. After the expiration of the time required to
is made specifying the time and place of sale and the articles distrained. The time pay the delinquent tax, fee or charge, real property may be levied on, before,
of sale shall not be less than twenty (20) days after notice to the owner or simultaneously, or after the distraint of personal property belonging to the
possessor of the property as above specified and the publication or posting of the delinquent taxpayer. The Municipal Treasurer shall prepare a duly authenticated
notice. One place for the posting of the notice shall be at the O ffice of the certificate showing the name of the taxpayer and the amount of the tax, fee or
Municipal Mayor. charge and penalty due from him. Such certificate shall operate with the force of
a legal execution throughout the Philippines. Levy shall be effected by writing
d) Release of Distrained Property Upon Payment Prior to Sale . If at any upon said certificate the description of the property upon which levy is made. At
time prior to the consummation of the sale all proper charges are paid to the the same time, written notice of the levy shall be mailed to or served upon the
officer conducting the sale, the goods or effects distrained shall be restored to the municipal assessor and the registrar of deeds of the province who shall annotate
owner. the levy of 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
e) Procedure of Sale. At the time and place fixed in the notice, the o ffice or the manager of the business in respect to which the liability arose, or if there is
conducting the sale shall sell the goods or effects so distrained at public auction none, to the occupant of the property in question.
to the highest bidder for cash. Within five (5) days after the sale, the Municipal
Treasurer shall make a report of the proceeding in writing to the Municipal In case the levy on real property is not issued before or simultaneously
Mayor. with the warrant of distrained on personal property, and the personal property of
the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer.
Should the property distrained be not disposed of within one hundred shall within thirty (30) days after execution of the distraint, proceed with the levy
twenty (120) days from the date of distraint, the same shall be considered as sold on the taxpayer’s real property.
to the municipality for the amount of the assessment made thereon by the
Committee on Appraisal and to the extent of the same amount, the tax A report on any levy shall, within ten (10) days after receipt of the
delinquencies shall be cancelled. warrant, be submitted by the levying officer to the Sangguniang Bayan.
The Committee on Appraisal shall be composed of the Municipal h) Advertisement and Sale — Within thirty (30) days after levy, the
Treasurer as Chairman, the Municipal Accountant and Municipal Assessor as Treasurer shall proceed to publicly advertise for sale or auction the cost of sale;
members. 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
f) Disposition of Proceeds. The proceeds of the sale shall be apply to
satisfy the tax, together with the increment thereto incident to delinquency, and
the expenses of the distraint and sale. Any residue over and above what is
required to pay the entire claim shall be returned to the
owner of the property sold. The expenses chargeable upon the seizure municipal hail and in public and conspicuous places in the municipality
where the real property is located, and by publication once a week for three (3) The Municipal Treasurer or his deputy, upon surrender by the purchaser
weeks in a newspaper of general circulation in the municipality, where the of the certificate of sale previously issued to him, shall forthwith return to the
property is located. The advertisement shall contain the amount of taxes, fees latter the entire purchase price by him plus the interest of not more than two
and charges, and penalties due thereon, and the time and place of sale, the name percent (2%) per month herein provided for, the portion of the cost of sale and
of the taxpayer against whom the taxes, fees or charges or levies, and a short other legitimate expenses incurred by him, and said property thereafter shall be
description of the property to be sold. At any time before the date fixed for the free from the lien of such taxes, fees or charges, related surcharges, interests and
sale, the taxpayer may stop the proceedings by paying the taxes, fees, charges, penalties.
penalties and interests. If he fails to do so, the sale shall proceed and shall be held
either at the main entrance of the Municipal Hall or on the property to be sold, or The owner shall not be deprived of the possession of the said property
at any other place as determined by the Municipal Treasurer conducting the sale and shall be entitled to the rentals and other income thereof until the expiration of
and specified in the notice of sale. the time allowed for its redemption.
Within thirty (30) days after the sale, the Municipal Treasurer or his j) Final Deed of Conveyance to Purchaser . In case the taxpayer
deputy shall make a report of the sale to the Sangguniang Bayan and which shall fails to redeem the property as provided herein, the Municipal Treasurer shall
form part of his records. After consultation with the Sangguniang Bayan, the execute a deed conveying to the purchaser so much of the property as has been
Municipal Treasurer shall make and deliver to a purchaser a certificate of sale, sold, free from liens of any taxes, fees, charges, related surcharges, interests and
showing the proceedings of the sale, describing the property sold, stating the penalties. The deed shall succinctly recite all the proceedings upon which the
name of the purchaser and setting out the exact amount of all taxes, fees, charges validity of the sale depends.
and related surcharges, interest or penalties provided that the excess in the
proceeds of the sale over the claim and cost of sale shall be turned over the owner k) Purchase of Property by the Local Government Units for Want of
of the property. The Municipal Treasurer may, by a duly approved ordinance, Bidder. In case there is no bidder for the real property advertised for sale as
advance an amount sufficient to defray the costs of collection by means of the provided herein, or if the highest bid is for an amount insu fficient to pay the
remedies provided in this Code, including preservation or transportation in cases taxes, fees, or charges, related surcharges, interests, penalties and costs, the
of personal and real including improvements thereon. Municipal Treasurer conducting the sale shall purchase the property in behalf of
this municipality to satisfy the claim and within two
i) Redemption of Property Sold. Within one (1) year from date of sale, (2) days thereafter shall make a report of his proceedings which shall be reflected
the delinquent taxpayer or his representative shall have the right to redeem the upon the records of his office. It shall be the duty of the Registrar of Deeds
property upon the payment to the Municipal Treasurer of the total amount of concerned upon registration with his office of any such declaration or forfeiture
taxes, fees, or charges and the related surcharges, interests, or penalties from the to transfer the title of the forfeited property to this municipality without the
date of delinquency to date of sale, plus interest, of not more than two percent necessity of an order from a competent court.
(2%) per on the purchase price from the date of purchase to the date redemption.
Such payment shall invalidate the certificate of sale issued to the purchaser and Within one (1) year from the date of such forfeiture, the taxpayer or any
the owner shall be entitled to a certificate redemption from the Municipal of his representative, may redeem the property by paying to Municipal Treasurer
Treasurer concerned the full amount of the taxes, fees, charges, surcharges, interests or
penalties and the costs of sale. If the property is not redeemed as provided herein,
the ownership thereof shall be fully vested in this municipality.
or his deputy.

1) Resale of Real Estate Acquired for Payment of Taxes. Fees, or
Charges. The Sangguniang Bayan of this municipality, may by a fully approved Household furniture and utensils for housekeeping and used for that
ordinance, and upon notice of not less than twenty (20) days, sell and dispose of purpose by the delinquent taxpayer, such as he may select of a value not
real property acquired under the preceding Article at public auction. The exceeding Ten Thousand Pesos (P10,000.00).
proceeds of the sale shall accrue to the general fund of this municipality.
Provisions, including crops, actually provided for individual or family
m) Collection of Delinquent Taxes. Fees, Charges. or Other Impositions use sufficient for four (4) months;
Through Juridical Action. This municipality may impose the collections of the
delinquent taxes, fees, charges or other impositions by civil action in any court of The professional libraries of doctors, engineers, lawyers and judges;
competent jurisdiction. The civil action shall be filed by the Municipal Treasurer
within the period prescribed herein. One (1) fishing boat and net, not exceeding the total value of Ten
Thousand Pesos (P 10,000.00), by the lawful use of which a fisherman earns his
n) Further Distraint. or Levy. The remedies by distraint and levy may be livelihood; and,
repeated if necessary until the full amount due, including all expenses, is
collected. Any material or article forming part of a house of improvement of any
real property.
o) Penalty for Failure to Issue and Execute Warrant . Without prejudice
to criminal prosecution under the Revised Penal Code and other applicable laws, ARTICLE D. GENERAL PENAL PROVISION
the Municipal Treasurer concerned who fails to issue or execute the warrant of
distraint or levy alter the expiration of the time prescribed, or who is found guilty Section 6D.01. Penalty. Any violation of the provisions of this Code
of abusing the exercise thereof by competent authority, shall be automatically shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but
dismissed from the service after due notice and hearing. not exceeding Five Thousand Pesos (P 5,000.00) or imprisonment of not less
than One (1) month but not more than Six (6) months, or both such fine and
p) Personal Property Exempt from Distraint Levy. The following imprisonment, at the discretion of the Court
property shall be exempt from the distraint and the levy, attachment or execution
thereof for delinquency in the payment of any local tax, fee or charge, including Payment of a fine or service of imprisonment as herein provided shall not
related surcharges and interest: relieve the offender from the payment of the delinquent tax, fee or charge
imposed under this Code.
Tools and implements necessarily used by the delinquent taxpayer in his
trade or employment;
If the violation is committed by any juridical entity, the President,
One (1) horse, cow, carabao, or other beast of burden, such as the General Manager or any person entrusted with the administration thereof at the
delinquent taxpayer may select and necessarily used by him in his ordinary time of the commission of the violation shall be held responsible or liable
occupation; therefore.
His necessary clothing, and that of all his family;

CHAPTER VII. FINAL PROVISIONS
ARTICLE A. ADDITIONAL PROVISIONS

I HEREBY CERTIFY that the foregoing Tax Ordinance No. 1 series of
2019 otherwise known as the “REVISED REVENUE CODE 2019 OF
Section 7A.01. Separability Clause. If, for any reason, any provisions,
MARIA AURORA, AURORA” upon motion of SB Member Rolando H. Aznar,
section or part of this Code is declared invalid by a court of competent
Jr. duly seconded by SB Members Elizabeth L. Farin, Loreto M. Nisperos and
jurisdiction or suspended or revoked by the Secretary of Finance, or his duly
Rhiza R. Silvestre was duly enacted and unanimously carried by the Sangguniang
authorized representative, such judgment shall not affect or impair the remaining
Bayan during its Regular Session held at the Legislative Hall on December 2,
provisions, sections or parts thereof which shall continue to be in full force and
2019.
effect.
Section 7A.02. Applicability Clause. In the meantime that a general

revision of the real property assessment and reclassification of lands to determine
(sgd) NEIL C. RONQUILLO
the new assessment levels authorize under RA 7160 have not yet been completed,
Secretary to the Sangguniang Bayan
the existing assessment levels authorized under PD 464 shall be used as the basis
of collecting the real property taxes. Thereafter, the new assessment level fixed
under the Provincial Ordinance shall be applied. All other matters relating to the
ATTESTED:
imposition in this Code shall be governed by the pertinent provisions of existing
laws and other ordinances.
(sgd) OSCAR W. PADUA
Municipal Vice-Mayor
Section 7A.03. Repealing Clause. All ordinances, rules and
Presiding Officer
regulations, or parts thereof which are inconsistent with any provisions of this
Code are repealed or modified accordingly.
APPROVED:
Section 7A.04. Date of Effectivity. This Code shall take effect on
January 1, 2020.
(sgd) AMADO M. GENETA
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
Municipal Mayor
Date:

Revenue Code 2023

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Revenue Code 2023

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TABLE OF CONTENTS Section 2A.08.

Declaration of Real Property by the Municipal

i|Revised Revenue Code 2019

ii | R e v i s e d Revenue Code 2019

iii | R e v i s e d Revenue Code 2019

iv | R e v i s e d Revenue Code 2019

v | Revised Revenue Code 2019

Article B. Local Registry Fees 76-78

Section 3X.07. Internal Rules of Procedure

vi | R e v i s e d Revenue Code 2019

Section 5A 03. Imposition of Fees

5A.09. General Provisions Section 5E.02. Time of Payment

5B.02. Prohibition Section 5G.01. Imposition of Fees Section

vii | R e v i s e d Revenue Code 2019

Chapter VI. General Administrative and Penal Provisions

viii | R e v i s e d Revenue Code 2019

Article D. General Penal Provision 100

Chapter VII. FINAL PROVISIONS

Article A. Additional Provisions 101

ix | R e v i s e d Revenue Code 2019

AN ORDINANCE ENACTING THE“REVISED REVENUE CODE 2023 OF LIAN, BATANGAS”.

CHAPTER I. GENERAL PROVISIONS

ARTICLE A. SHORT TITLE AND SCOPE

ARTICLE B. DEFINITION AND RULES OF CONSTRUCTION

1B.01. Definitions. When used in this Code, the term:

10 | R e v i s e d Revenue Code 2019

Photographic studios; Funeral

13 | R e v i s e d Revenue Code 2019

ARTICLE B. BUSINESS TAX

Section 2B.01. Definitions. When used in this Article, the term

14 | R e v i s e d Revenue Code 2019

15 | R e v i s e d Revenue Code 2019

Levy - means imposition or collection of assessment, tax, tribune, or fine.

16 | R e v i s e d Revenue Code 2019

Privilege - means a right or immunity granted as a peculiar benefit, advantage of favor.

300,000.00 or more but less than 500,000.00 7,150.00

19 | R e v i s e d Revenue Code 2019

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

C) ON EXPORTERS. MANUFACTURERS, MILLERS,

20 | R e v i s e d Revenue Code 2019

21 | R e v i s e d Revenue Code 2019

In excess of P 400,000.00 5,200.00 plus two

23 | R e v i s e d Revenue Code 2019

P 1 Million or less Sixty five percent of

25 | R e v i s e d Revenue Code 2019

26 | R e v i s e d Revenue Code 2019

27 | R e v i s e d Revenue Code 2019

Less than 50,000.00 429.00 Less than P 50,000.00 429.00

28 | R e v i s e d Revenue Code 2019

29 | R e v i s e d Revenue Code 2019

30 | R e v i s e d Revenue Code 2019

31 | R e v i s e d Revenue Code 2019

32 | R e v i s e d Revenue Code 2019

33 | R e v i s e d Revenue Code 2019

34 | R e v i s e d Revenue Code 2019

35 | R e v i s e d Revenue Code 2019

36 | R e v i s e d Revenue Code 2019

37 | R e v i s e d Revenue Code 2019

38 | R e v i s e d Revenue Code 2019

41 | R e v i s e d Revenue Code 2019

42 | R e v i s e d Revenue Code 2019

Section 3G.04. Administrative Provisions. For purposes of this Article,

44 | R e v i s e d Revenue Code 2019