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PASAY CITY
,-
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A
1•1E n::o 1'1t":,t·~ :r L r..

CJFFJ:CE OF THE: !3,:':\f·,1(3GUMIAMG Pf)MLUMG~,OD

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mrnn-1,:~MCE 1·.10. ....... 24}__ ,,..

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-···-·-··-· ···-..··----------··---·--------···· ··········---·-·-·---····-. ,, ...,.__________...________...._____.,,..__ _

Spnnsorad by: Vice M~yor Wanceslac Trinldad
Co-Sponst.1red by: Couni.:i!orn:; Greg Alc:er-.:i, Ernestina Bernabe,
P.omulo Cabrer-i'I, Hoberto Alvarez, Antonio Protacio, Elenj_amin
Reyes, Generoso Cu~eta, Uldarico Arabia, Salvador Quimpo, and
Florencio C. Mateo •
.........._____....,... . . . _.........--..t------..-.. . -.. .·-·-------------~---··. ·-----·----·-·--·------.. .

l 1Jl·il:::1=~F,~~:li, twb.-,m ~:)l"tn,rth l'l.nd pv·c>g1··<~!:o!i>:i.v~~ l"l;di!:ot1•·tbutiiJn c:>·f

\'Je.dt.h, the ma·in th!'"'usts o·f the CITY GOVERNMENT, calls 1'or a
rational, mon~ pro·f i tab! e cmd fruitful endeav·or to attain self-
a ·consistent ancl practic:,:1 l delivery of services, the
re.l .i ar-:ce,
enfr.;rcement and ef•fective prosecution of social, environmental
c\ncf ec:c.">qom:i.r.: clt:-:•ve~lopment pn:>ject.sr,

WHEREAS, to ensure the maintenance, . c □ mpl et ion, ( \

/,
pr·omotion and operation of /' the soc:io-ec:onomic development\ , ·
pro~ ects ird. ti;ated by the c:i ty government, it is highly
imperative to ma~imize rr-::venue
t':'idmin i St 1r,,\ t:Lc>n ,;u=H:f its ir, tc~<a r,id.f:H:I do:-velc:>pnu~n ·t m,,\t~hin€~1")" ~
collections of the Cit··
• ·-.,_... _
WHEREAS, to attain thi!:'- o'bjective, \'Jithout unduly.
\ disturbing the initiative and growth of business, trade and
inr.lustry, the need for coordinating into one effr~ctive code al 1 I
the revenue rem~urces in the.City Government becomes i~per~tive;
~
~ NOW, THEREFORE, be it ordained by the City Government
of P•say acting thru its City·Mayor pursuaht to Republic Act No.
7l60 otherwise knm•m as the Lc,c:c\l Government Code of 1991, and
oth~r pertinent laws that:

I. i I.b ~~­

PASAY CITY REV~NUE CODE

ARTICiE 1. LOCAL TAXES and OTHER REVENUE SOU~CES
.
CH,~,PTl:~R 1 ·- GENE HAL. PR~V J. $%01~~

SECT IOM :I. • St:<:'f-'t~ -· Th:l !!• C<:>df:r! mhti\l :L ~:Jt.')Vttrn ·t. he 1•·ll'v101·1u1t1•·
raising powers of the city governmont ~s geographically.defined
under the Local Go•✓ ernment Code c:1nd other e>:isting laws,. and
consistent l-1ith the ba!':tic ~olicy o loc:al -=1utononry. Such taxes,
i'e~es ;,1.nd t:hiH'9f;:S i;;.h.-:\11 i.H:c:r1..u;.i t.-~xr·:.\l•s:iv1?ly ·to 1.hf:~ c:ity govewnm<:~n·l.

/
 '?I\

BEL;IHJI-~ 2.
•
· Fundc:H111.mtal Principles
··2-

The fi::>1 lowinq

funclamr=.•ntal pr.i.ncip 1 es qovet·n this e>eercist'.;! . of the city
9<:>',1;;:.r·nmr-~,d: ·,., t.;,x:i.nq i:HH:l <:)t.hi:~1"' 1•·evf;.,n1.1<•»···•1'·i:,:i.!,d.nc1 p<:>1tJ<-?1·m.::

(a) laxetion mhall be uniform in ea~h loc~l

CIC)"v't?l''I ,m•:)H'l t.. Un :i. ·l:1;;;

(b) Taxes 9 fees~ ~h~rqes and other

im~,o!:d ti6n, 1.:;.h.;,ll ~

(1) be equitable and bamad ~s f~r

c1!:•Pl''oH: l.:i. c::.;,bli:~ 6n thr.:- t,:1)(payt~1·· · !:>
,,\bil:ity to p;,,y.

(~~) b~:,, lfh•:i.<i"d i1'nd <:ollf,_.Ct€i'd cmly f<:w

p1, bl :i. c p111' p<:>ses ..

(~) not be unjust!' excessive

opp~esive o~ confiscato~y

(4) not bi-,, 1:!Jr-d.1•·i111•·y to li,•~•J!I pub.l.:ic:

poli~y!I national aconc~nic poli~y
or in reatraint of trad~.

(c) The collection af these local taxes. feesq

ch,,,1-·ct<-?S i:HHI <:>thf:!1'' imp<:>;;;:i.-t.icm ' i:-; shall :l.n n<:)
cAse be !e~ any private cersrn,sn

(d) The rev~nue collectPd pursuant to thP -

provisions of this Corle shall inmure ,,,r)
!:.C:)h:~ly t<:> tt)f.-~ bc,m1e.. ·f1 :i. t <:)'i' ., ,,1.nc:I is1.1h.:i HH:t !
f
~
"
\
t<:> d i!spcrn,i t'ic:m by th<~~ <::i. l:.y q<:>Vf:.'l'THr,r-d. !' I
I
unl~ss oth~Fwise spccific•lly provided \
in' the Local Gov~t·nm~nt Code cf 1991.
.........
.....
(<·?) Th<--• cit.y <;1<:>'✓ f:tn1mf:-1nt sh;,dl t~vc>lv<~_. a
progressiv~ syst~m of tAxaticn.
1
· Sc.L;l I OtJ 3. D1:::fini tion of Terms l,,Jhen LISl:o'd in this
Ti 1: 1 c:,i :• th<-:~ t<❖~ 1· m::

( c:l , II r-:1{:1 r :in t::1 I.Id t::•;s ·the y :i eld <:) f1 t hf~ SI~) :L 1 !I
i Cl.I l ·l·.u l"(l'• 1 F'r-och.• (: t1i• II
a;.1.l,:h ai;. 1.01·n., • ric<?.~ whei.-\t!, ,,·ye., hffiy!I <::<:)(::cmut!:•~ 1r:11q,-\1''1::an<e:•!•
tob,,i<:<::<:>,. l''\.,ot ·c1•·c>1..,s:, Vt:.><;lt:.>lr.·t.,i\bles!, ·f'1·:u:i.·t.1!> 1, ·tilcn\11;:,,,,·s, annd thf:dr by-
products; ordinary salt: a1'.1 kinds of ·fish; poultry; and
livf.'~~d.<:><:k i:H1d i:ln:im,;,l pn:H:h.•<:: l.1;,, vJlw,H:her- :Ln ·th~•:i.1• c,r·ic;1:i.n;,,l form <:>t•·
not.
rh,~ r.>hr.:\:;;(,~ "1r,1h(..•thr:."?1'· in -th~•ir <:H':i.<;1i,n,;.:l. i'onri cw· nc)·t." n·~·fe1··!;; tc>
t.he trc;:1nsformation of said prorl1.1cts by the farmer, fishr~rman,
pr-·c>cl1.1<::~·-w r.:,t ·c:,v.1rui•1" thr·1:>1.1nl, th,z. ,,,p1.di<::i,,t:i.<:m <:d' p1•·c><::~:•H:.!S.f?,;; t<:>
preserve Cll'" othe1'"wise to prepare saiq products ·f<:lr the m.irk~t
such as fte!ezino, dying, saltinq, smoking, , .r.:il'"' strippinc;:i fc-.ir·
pt.u-·pc:,!!l,ses c,·f' pr·r.!'~tu:!1· vin<:J CH" oth1.1"'""'i111e- p•· 11,pl!ll'"i.1•1<:) 1ae:l.cl t>1•·oduc:·l·s ·fr.)I"
th~• m,,, 1· k ... t.;
,
. ( h) "AmLts6'm1::-n t" is a til~asurable diverl'>ion arid
~ntertainment. It is to relaxation, avocation,
1:> =• st i nw,1 !' or ·f· 1.11 , ;;
 • ••
-~
'1
~3 ....

(c> "Amusenu,•nt Plac.es" include theaters. cinemas, concert

halls~ circuses nnd other· pli\ces of amus~ment whe..-e one se1:-1ks
adm:i !;;!r~icm to e~ntt,•r l:,,d.n c:w,<,,:,st,Jl i' by !ii-f,:1"•:inq C:)r' v.if:H,Jin9 the;:, !sl,c,1,J cw
p (❖) 1r ·f' C> ,,. m;., r·, C: f~ !,; :;

(d) · "1-.:1.. 1m:i.n1❖l!,;!;•" m~:l,,\nr:s. t1··.-,,<:11°,) CH'" C:C:HhitH-:•)l'"C.:i.,;,:t. i:l<::t:i.v:i.ty l'"f::><:1uJ.,,"\l""lY

enqaged in as a means cf livelihrn:lcl or with a view to profit;

(e) "Banks and other financial institutions" include non

bank finnncial intermediaries, lending investors, finance and
:i.lVv'<❖~,s ·t.m 1.:m t c:om p.;H) :i.t~•;;; !' p;,H•Jn ~• 1·,opm-i, morf1-:)'.1,, mhop;;; !' i n!!, 1••11•· ,,u·, c::t•:
cc.rn1panies, stoc.:k markr::ts, t:s t<::ic.:k l::lr-c:ik10:rs .::incl dr2.,, 11:1•·s in
!;;q,~c:1.11•·i t:iem. ,;md ·f'c:ln•::-i1:1n f!.•X c::hii1nqf::• !' ci\~;; dc-:~·fl:i.nrN:I 1.1nd1~r· ,,, pp.I. :i. c:a, blc❖) l i:H\I ~
or t·ule• and ~equlations theraunderp

( f) "Capital Inves"tm~nt" is the capital which a person

employs in any undertakinq, or which he contributes to the
capital of a partner ship, c:or pot"·ation~ or 0
a1,y other- jur-ic:lic:c1l
1;m ti ·t.y CW i:\!.'i-!l!CH": :i c:\ t:i.Ol'l :i.n 'i:\ pi:l J'' t:i. L.UJ.i:l J'' .'l:i:\X :i.-n1·1 j l.ll''i !E cl i c:: tit:W) ll
I •

( o) "Ch;,;woes •~ r·efer to pecuniary 1 iabi 1 i ty, c1s n-mts or-

fees agajnst persons or ptoperty~

( h) "Contractor" include:s persons, natun:.\l or juri.dical.

not subj et_':=t _tto pro~est sit:inal tt~i- x ,..,r;iderf St'ehctic1n 139f o·f th i:' c 0 1 lef, ~ ,.
wl,os1:: ac: ·1v1· y 1:ons1s·:s essen · a 1 1 y o-- ·· f..: sci 1 e D" .., 11 1-~J.n1::, 1 o · ,,.-r- ·
eervic:es for a fee, reqardlees cf wh~ther or not the perfc~mance
o·f thE~ s1;.H vie:+:"? c:cil ls for the f.?>:ercise or· L•se1 of th~ physicc1l or
IIH;.'.•n "l-.i:d. ·f ,:\1::1 I J ·t :i.f~S o·f r:;111::h c::r.,n tr,:\l:t<:>1'' C:)lr h:i.11; €:-ll'lp ].l.)yf.~f~!i',,.

As Ltsed in this Section. the ter,m "contractor" shall

in c:11 tdft ''J<❖mt?t•·,~l enq inf-"''~•- infJ ;, q(;.,ne1-·,:11 bu:i lc:I J nq ;;,nd !ii pfj•:. :i .~ 1 ty
contr~ctors ~s d~fined under applicable l~ws; filling:, demuliticn
and salvag~ works contractor~; proprietors or operators of mine
d1°·i l l in~::t ;,;ippiii1r-;.,,tus; pr 1:,pr ie,·tc.:H"S r.>r c>per i:1.-tc,r-s · of clocky.-ar-d·s;
persons enqar:tf.:?d in the inst,:,,,l J.ation o·f ~,ater system, and 'qas or ~~·\.
el~c.tric liqht, heat, or µower-; pr·o~er-ietors or operators of .........._~
s;mc-:;olt:i.n<:_t pl.;,.nts!, fcmql",ilVinq!, ' pl.,iltin9 1, e1 nd pli:\!:i-+.i(: li:\m:i.n,!l.t.ion
es tahl ishmlf'n ts; pr c::,pr·ietors or op1::.-r· a tors c:>f establ ishme:.nts for-
nli'pr.\:i,I' :i.rH:J :- "1s-~p ..d.ntinq 11 1.1phc:)ls,'l:f.~1•·ing, v.tc:\!Sh:i nq CH'' ql''f!.•i:ll:,:i nq c;,-f'
v+-:-liic:l~s, h1::c:1vy eqlliµment, vL1lcani.zin<;:1,' rec:appini;t and batt1:::ry
chal"·qinq; proprit:!tor:, or c.:iperatrJrs o·f f1..1r-ni ture shops end
establishments of planninq or surfacin~ and recuttinq of lumber.
c:1n<j saw mills under c:ont.r.-ar.:~ to s1:;1.w or cut loqs belonqin'J to
· o thP.r s: 1•r·orr·i1::~tor or r:>peri:itor- s of dry-cll:~anini;:i or dyf.:finq
f.·!1id.abl :i !l?m~-.-,·) ·t.s, is t.er."tn, 1 '"' u--.cl l'"_ic❖~1ii-, r.'tnd · J.,:\1.mi:l ri f~S us.-i nq w,,,1:; h:i.r'iq
inc1chines: proprietors or own1:.-rs o-f shops for- the rf:'pair- of @ny
kd o·f mer.:hanical ,.;nd elP.ctrJ.c,!il dev.1.r::es, ! ir,,;;st:n..tmente, appar,':ltHs,
or-- f1.et11itun,? am.I shoe:: l"'e~•=·d.;ring by n\ti1c:l,ini.1 ell'" .-.H-.y mf.:-c:hanic:c:11
cL;ntr-i v1:1nce; pr.:ipr ietc:ws or or.:ie1'"..:,tors r.,f e•;;tab l ishm~nts cir. l1:1ts
for 1•1:1rkinq f'lLlrf'lOSes; pr"opri~tors or operatrjrs of tailor- sl,ops,
dress t.. hclps, m.i.ll.iners i:\nr.1 hc:1t.t.ers, beauty pe.l"·lor-s~ b1:1rbershops,
me,;li\OQ<I cl;i.niGs, $ ~ " " 7 s ~ and Swedish baths, sl>,nderi:;

~ -
 t,.. ..
: . ••' ,::\····
-
and bt.1 i 1 din.ti : =-i::rl oons . 2,nd 5!imi 1 ar estc:11:, l ishmf21·~d:s.;; photi;,qn.:1phi c: : ··
sb.id_ios; fur,~·a1••i.---parlcirs; · pn::>pri.1:1t.o,- s Dt- open11tbrs ci·f " hotels. ·

I
;. ~ :;IJ)_O.t!?.l s. .;;,ni:I 1 Oclq ifiq i",oU!:H:?!:,; µr·opr iet.ors or oper--c:1to~-s of arras tr~
.
~nd stRved6rinq,

bookbinders,
warehousinq~ or forwarding. eStAbli~hments;
llii::1Stl:!t· IJlumb•~t·s, smith.s, c1nd ho1-1se cH· siqn pi::d.nters; printers~
lithgrapers; publishers except those enqaged in the
publJc.Ed:.i.on or. p1··intini;:t of any ri"e~11spap1::ffs, maqazine, r.. evie~-, or
bu 11 ~•. t :i.n 1,Jhi c: h ;,,p p<;:,,i, n;; ii1 t ,, f,:·q1.1.I. ;;, ,,. :i.n t<11•1··v,,111:; 1,,,:i. th ·f :i. x1,:i•cl p1··:i. Cf.❖ !!i ·f'<::r.11 • . ,,;
.•:

publicat~on ·
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cf
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aclvertisem0nts;
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busJness
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aq~nts,
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pt·ivate -~·
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cletecti·•ie c,r i••Jc\tcl,mc:1n i::1qenr.:i1:~s, commE~r cic:11 . and immiq1ration
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(i) "~:>r~f•9ri::1ticin 11 inc::.lude!:, pc:,rtn1-.u.. hips~ no mc:,tter l,cn•J

c: ,,.... ,,, t<•,:·d 01'· c,,,.,., ,,,n :i. z ~,icl ,, .:i c:d n t--··m tock <::<:!mp,,in :i. f:~!:, 1, :i o i. n t ,,, c r:Q1.1n t m
( CU en ti::rS E!n par.ti ci pa~ion) , c•SSOCiations Or" insurc.'lnC:e COlll~.1,:1nieS
but does not ;_ ;i.ncludE! qe1'H.:H'\:::1 l prcl'f~ssional partn_f-!rships and a
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con!;;tructi1:m proj~?ct!E; or •::!l"ll'Fil.f'!inq ln pet1··oli;:11un~ c:qal, rtr-:?.othenn,,:d,
and c, ther-· 1:-:nfu'r·qy oper a·t.i.cms pun,,;uant to c\n :.. - □ peratinq or
consorti1.1m aqreemen·t 1.mdeff a St.:ffvice . <:ontract i•Jith the
_r,~ove1•.. 1,nH-•n t. G1~mera l prci·f1,~s!;;:,.i.L1na l ·p,,H-·l:rH:.-wsh.i ps .;u•·e . p,.-,rtner·shi ps
· ·f'cwmi:i•<:I by 1:~<-?!1'·m.on1:; ·f'cH'' tl·Hi~ 1:;o:ly· p1.11'·1:)<:)1;;i;,, O"f' <,\•X<t~1··c:i.sJnq ·I· h<;d ,,. . commc:i, .., .5
pr·of1:~ssion. no part of the inc:ome of which is derived from
enqaqinq in any tFade OF business ..

fhF:.: l~nn II r·esicler,t foreion II ~-Jhen applied to cl corporc,tion

ITl!?r::1ns a ·fon::•.iqn corpora t.i.l"Jn r;if.)t other~·d.se (::l.n;-_t.:':'ln.i zer.i ~ •~nder the
l.,,w,1!,;. cd' ti·-..:: l..'h:i.:l.:i.pp:i.nnt,:·m but _t:~nq,,H;l<❖~cl :i.n t1•·;;1d<·:~ c>1·· bui:,:i.nf,i:::-!!i- ~•J:i.t'h:i.n - . ___ _
th<;~ Ph :i. l :i. p p:i. ny,1;; ;:

C01.1ntryside c,nd 1:.1::1r·c:,n1:tc:r,y I-.k1.isine.,ss Ente!r·1·:n·i!se 11 re1'~r·s

(_j) 11

to ,-=iny busira~ss E!n t i ty !' assc:lcia tiun ~ r.::it- co1:>per,:1 t i ve reqistere-.. d

1.1nch:-:·1·· !' t.l ,,,:-~ l•l''C)".-':t.!::-:i.<:mm. cd' n-:-~pu h.L :i 1:: ,~,c:t !··h.1.mh1;:•n,id B:i. x ty····<.;~:i.1,1 ht
h1.1ndred tt=n ( H-:A. M~. 6810) ~ o-t-.hen·Ji.sf.?. knm·m ..:is "Maqna Ci:u-t,:1 For
· Counn t 1•··:,-·m :i. cl t,_. ,:Hi cl 1-.1 ,,, v <itl, <_.I ,,,y
.l·.ll.t !;•.:i. rH.,•·:,i-i:; En tc.. q,· p I" :i. !,;.1,.;~;;;. ( I<,,, l ,ii k.,,tl ,,HHl ~:~O) " ;;

( k) " lk~ ;,d. t:,, ,,..11 iJH,~i,HH,;. , .•rH.-~ ~·.• h<:)1!',€~ b• u:-d. n €': !,; !!; :i. 1,;. to b1.1 y ,HH.I !::-l·.,· l l
merc.hancU.SE!. qciods, arid 1::h,J•tte.Ls E1!:, c1 m1:::.,n:.:hc1nt. HI-:' stands
:i. ilHIH❖:-<:I :i. ,,, te~ 1 y b<;;• t\'-,€❖• ·'fl . the-~ p t'"<:h.11.1 , .. ,.:;,,,. 01•· m,i,n 1.d' ;;11:: ·l·.1.11··1❖! ,,. ;;,nd t hf.-:• c:c:,n !1,llflH•:~I'"
and depends for.. his profit not LI pell, ti ,e 1 abor h1=- b8stoi,,s upon
his commodities b11t •:1por, the sl-~1.l l and fon?.sight ~·Jith which he
\.'-!-ff• t <:: h,,,, ;;; t 11(.: rn ::i-1' f,:,c.., t ::

11
( 1) FeF~ 11 means a cl,i:lr~le fi:-:ed by li:HII or ordinr::lnc:e for- ·the:
l"!·:.'<:J U J. ii! t :u:m C) 1r :i. 1''1!,; p<,~ I:. t :i. bn ci'f' <:! 1.:1.1 !i> ·i. l'H.-:• m!i}. <:H" ;,u::-(: :1. ••, :t. ty .,
,.
::·
(m) Fi:t:1nc.hisr:? 11 i:; 1::1 r-iqlit or ·i,r-iv.i.leqe~
11
c:i·f-fF.~c:tecl ~•d.tl,
pu bl :i. C: · :i. n t,1~1- C❖:·!!i- t 1,.1h:i. ch :i. !,; • :cm·f<•:-11··1-;:•d 11 p, ,n pt•" :i. Vi:\ tc;,• p!❖:•t<'!:!-01"1 !!i- <:) Ir

COl"'f rf.)f"i:t tic:ms • :· unch2r SLILh -terros i:\nd cond i ti.ans c::!S the l:ILTverrHnF.:nt
and i t s p1Jlitic;,11l subd.i.vislcms may impose .in the intf~rest o·f
pl.I I I ] . :I,. <:: 1/.I(·:.'.. ••·1 ·•'I ,:If
... f:.-~ ,, 1:,(a·. • ·t·• ,,✓ !I
...., (,."I •ll'"L .. I I d
0

<:l •
 (t-,) " Ci1 9,,'ss Si:1les
•·
or
.... ,-~,--

r P.r.::Eipts" inclu1:le the

-
total am1::,unt of
money or its: equival e nt ve pFesenting the c ontract ~rice~
cc,mr,ensation or SE!1~vice fee.. includinq the • amount charged. or
mater, i al !5 Sll.j:!p lied ~•Ji th tt1+? se1··v.i Cf?S and clr.:1 posi ts or
advc.-lnc::e p~ymF.·? nt$ actuc11 ly or c::onstt·u.ctj_vely re 1: eived c.11.tt inq the
ta:-tt•b 1 e q11artr.;>r ·fnr tl1+? sr..~v i t:.:ets performed or· tr., bf? pt?.r ·fr.lr--med for
anothEff persons excludinq discounts i f determinable at the time
<:rf 1;.Al.:~1;; ,, !:;,,\J.<•:;,!,; n,,, tu1'T\i, c:~ xc::iir,<i-~ 1:.,,\X~ ,~nd v,,1.l.1.1<-:,•"••;:H:lc:k~d t;,,:.: (Vr~T);

(D) "ManufactLwer · " includes every person who, by physical

or ch~mical proce s sp alters the e x+e~ior texture or form o~ lnn e r
substi:1nce of any. raw material or manuf~ctured or parti~ll y
mam.1•fa1:tur1;;H::I pr1::idu1::t i.n su<:1·1 m,;~1,nE>r as to pr·e)pan:1 .it few specia 1
use or· Lises to t•Jh.ich i t cou ..Ld nc;t have been put in i t s cir-iqina 1
c:ondi tirJn. or vJht:i by any s11r:h pn:lc~ss, a 1 ters the q1 .1a l i ty of any
-sL1c:l1 r.1rocess, co,ral..dnes any such rc01,J material or mahuf;;.c·tured or-·
parti.,;1111-y manuf,'llc:tured prod1..11:1:Ei ~-iith rJthE·r ,nater-ials a,~ prod1..1cb:,
o ·f thl'-! sciilH;;.o or 1:,f different• 1--:incls and in such manner · thcd: the
finished or1:ld1.1cts of sucli p,,..oc~ess err manufacture can be• p1 .1t to a
spe+::icd us8 or uses to wliich such rai,1 mc1.teri.al cir . manufac-tured
or partially mani1·factl.11,..ed •~Jroduc::t!::; .in' their orii.Ji.nal C:<:)ndition
could not havE.• l,1=:em put, c'1nd i·Jho irr additicm~ alters sL•cl1 1~c11,J
mate,... i . .::1.l r.lr m1e1rn1fact1.1red or partial·ly mani.1 ·fa1:t1.1red proUuc:ts~ or
combines the sc1rne to produce such finished pr-oduc:ts for th·e
purpose of their salf? or distrib1.1tjcm to other!:; ;;end not for h:i.s
i:H•Jll l.ll!i-!❖~ 0 1·· C:(1n!:;Llf!lp ·L:ion,;

.,
\

(I"') inclividuel / ~
enqar.H?d in fa1~minq pr- i'ishinCJ ~•Jhich st1al J.
s1.tbsi!:-.b,mct:;;, be limit.~d. \ ·~
to th£:? sah,.. , b,;;1r·· t~1• or !:'?}•: cl;.;1ru;:t~.• of aqricL1.ltL11•c1l or marine,~
pr·Dt.l~.tc:-ts-, 1:wo<:111c:0:•d by h:i.msc-:-~l·t= ~nc:! hi!:; :i.1r,mnd:i.,,\'I'<;;. ·f',;Hn:i.J.yµ

power-· either
(q) 11
1'-lc,tor Vehic;:le'' nH::: ans any vehic:le pr-ope! led by a1r1y
than m• .1 sc1.1lar pf.)~•Jt~r 1.1si.nq the public: roads,, . bt.tt
.. \
ex<..ludir,q
sprinklr~rs,
1· oad.
la~·m
tollers,
mrn•Jer-·s~
·trc:dlt-:?Y
bulldc:,zer-s,
cars~ str1;;-F.1t-·s"JE-1;-per!':-;,
qr_a ders~ f'or~lifts,
(j
ampl,ibi.an tr-uc~~s. and cr~q,l--"=> if not i..1s1:::d 011 r,ubltc. roads,
vehicles which run only on rails ·or tracks, and tractors~
trailens and tr action eni;.1inE•s fff all kinds used elu!;;ivf.?J.y for-,
t l.l f'; ,:\ .,.. pu 1·· POI:: ri~ iS ;:
,HJ I'' :l. Cl.I "·1 ..

(r) "Mur,ir.:ipal l,<Jc1ters" inc:.ludt:• not only stre;.:.ms, 1;;.:.kes and

t.it1,'.'!< l vJc,t~ r !S 1r,ithin the municipali. ty, not l:::ieinq the s1.1bje1:t o·f
pt ivate own~r sliip and not comi,risea-d within tlie nc1tion~l i,.,arks,
publ t c: ·f'on,-~ \:; t :• t :i. mbe ,,. 1 ,;me! s, ., ·f' o1··1:~sd. 1··<~~\;.<,~r·vte:l:, 01•· 1' i !f: l:l<,~1··y ,. ~•EH',~,· , ,•t~1;; :•
but also marin~ waters included between two lines draw~
perpend.ic:u.larly to the tir:~nt-:l ral <:oastl •inr~ fr-elm points where
buur,t:lr.1ry linl''-' S of tl,e municipality or city touch the sea at loi..,
tid!? ancl a t.h.irc_l line pair-allrd with the r:ieneral coastline and
·fifte:em (15) kilc:imt->t.ers fr·om it. l'llhtsra t~o• (2) n1ui-,ir.:iP<i1lities
<'Ire sr.J situ.a ted ,·cm t.lie t:>1.:lp,.lt-ii tt.,~ sh<:ll"' C?S . t.ha •t: there is l es'::', than
-1'i ·f'1.eeH.~r, ( :L::~) k:i.:~~mt..,
.... ·t.fi.'l'S; o ·f' m.-,, r .irH;.• ~,t ,,\t~,!r·s; bG~·t:w<,%:•11 th~,•m., ti·w~ th ·i rd '
lin~ shall b~ ~qually distant from opposite shores cf the
re5oectiv~ mun{cipal:ities;
 (r:;;)
•
"Clpf!Hator" inc:lud6's the o~·mer, manaqer, administrator,
. 6· .

cJr any oth,!H- person 1.tJhD C:lp1:-irati::-s or ls rcsponsibl~ · for ·the

c:q::,1;.•l'"iid.:i.t::on O I iii bui;;:i.rH:!!,;!:, (·:~!:d.,;,bJ:i,ml11TrF!!l'"1t 01'" unclf,11'·t,,,k:i.nc1 :;
O

(t) "P1~!dcl:t.0:•1'·" n-iE!<':\1'"1!;; 1:H;-H··son 1,,1hc:,!' f.~:i.th1c-!1 ·fc>I'· l··,:i.mir:11-!l.·f' <:)1'· on

,H·,y 1
•

commission, travels from place to place and sell and deliver th8
s,;:1mf:. ~·H1l':!ther a pede:ller ls a i--Jholesa.lE? peclcll.e:r c:ir ,"'ii retail
p11::tie:ller cd' ;:1 p,.u,-tie:Llli::U,_ commcHjity sl1i:'1 l be dt-:?ter mined ·fr"om tho
de·fi1,ition of ~--,holesale dealer or· retail dealer as provided in
th :i. !l; T :i. t 11-:;, :;

(U) 11
mean every natural
r.::•1:.,:t"~~l:1l1S 11 or juricl;ic:al beinq,
t<;l.l!?,C:f.·!pti b.l."i' c:.-f' l":i.q ht !5 Bncl obliqations er mf b!•.~:inq th<-:" s11b:i1i~c:t o·f'
l e-:-H_:1 .::, 1 n? 1 ,,, t :i. on E; :;

( v) "H1:.1sicle~11··,tr,;" · l'"f~·ff.;ir tci nat1.11•·c:d pen;;cm!,5 ~-Jho hi::1Vt::~ the~ir

habitu,::11 n?sidence in the provinc:e~ city, or m11nicipal.ity 1t-Jhere
thE'V e;-11--2n:is1a• tl,eir civil· l'"icil,·b.;; ..ind ·fulfill their· civil
obl..i.qations, and -t,e::i j1..1ridi1:aJ. persons ·for wt1.ic.:h the li':lvJ or any
otl'r1:,~r 1.Jr ovisi9n cn'?.atJ.nq or- l'"EH::ciqni z inq them ·f i }·11::.'S thei I'"
residence in a particular province~ city, or mur.iiclpality. In
the cibr..;enc.r,~ of r::>1.11:.. h lavJ, . .:iur iclical perscins r.H"e re•r,;idents cd' tl,e
provi.nc~?:, city, or· mun.iclpality 1,iher-·e they have their 11':rtal
t·et=;.ider, t:.f'.i' or· ,..,,,.. in Li p.;1 l p.L c::11 .. e 01' l:.,1.t!s:i.nf.~~;;s or ~--,I 11::-l'"e thr:0y 1:::oncluct
t l"1€d. ,,. p 1·· :i. n ci. p,,d. l::,1.1 !:d. rH,: i;.m o 1' o c 1.:1, p,;1 t :i. c:on ;;

c~-J) "Rr-.?tc,.il II
ffll::'c1ns ,:I Sell""' 'i.•Jhen;? th1? purc:l1::1scr· buys thl?
commod:i.ty ·fc::,1-· h:i.i;; 01,Jn cr::in1,;1.11npt:i.c:,n,, :i.1•·1•·11;.!,;pm•c:t:i.\,'f!.• 1:d' ·l·h1;:1 1.p.li,11"1+:i.ty •.
cd' the-~· c:c,mrr,od:i. ty 1;;r...,ld ;;

C:f"cid t,
(}:) "'v'1:-ssel" incl udf~:s ev~ry
art.i ·f ici,,d contrivance used~ or
., type of boat~
cap,::1bl~?
or
of b<:?inq 1.1~::f.?lc:I ~
t1· ,;1ns1 ,01··t;;1 t:ic:on on 1/..1(°:\ t t-:-~ ,,. ;:

( y) "t,.Jharfaqe" means a fee asses5ed aqalnst·the carqo of

V!,tSSe... 1 E)nq.;:\q+.,1d in ·fc;1•.ei~ln Clr" c:11:jrnf,,!!:r.tic tr·F.,d!:.·! b ..,!;r,1~:'!d c:in q1.1c1ntit:y,
weight, or meamuFe received r.\l"1d/n1•·. d:i.!;.,:h,,\l''<:11,:·d by V<i,•!,;!;;c;d. ;; ,;incl

( 2) 11
i•J11olf.?sale" nu;icu-1 c• Si::-.le 1--'Jl,er e the r,ur chaser buys or··
jmpotts the c:ommorlities fer r·esale to persons c:other th~n 'l'h1;-~ l:·)l"1d.
1.1 i,H,~1·· n:-:•q,;, 1· d 1 f,rn(!;; ,:d' the-::- q1.1,;,i·1 t :i. ty o·f t I ,r-• t1•·;;11·,s,,, c:t:i.c:on ..

s1:..c·1 .c 01--J ,.1. Gr~r.~.l f!ul!t-.=\. - In cons;t1· uirH_::i cmy rwovis'io11

of this CorJe~ the 1'1::i 11 o~·Jlnq ri.1 J. 1:?.!l:, c:,f c<::>n<;; t.n.1,:tion sh,-a 11 hf":?
o~s~rvPd ·unlHss inc:.or,sistent ~-Jitl, thE?. illc1nifF2st i1,tt--nt c:>·f such
pn:iv:i. !;:,:i.• ,n ..
.
( i3) l•Jo.rds · pqq F.'.l ,r a?ff°~ ~•Jot c.,s i="•• ,Li Pl ,rases si ,a 11 br:
construed ~nd unrlerstcod accordinq to their common anrl
i:lr,pr oved 1.1sc1oes. Words ;;;,1,d r-,1 ,r·,.,~1;u!I 1r1l1ic:h may rmc:11.d.rt:1 ct
technical~ peculiar or approprlat~ meaninq und~r this Co~e sh~ll
c:onE;tn.1f.:1d ,,incl 1.1r,l.l1•:-•1· E;tuod i,1c<::on:l:i.nq to EH.t(:h t<•:••c:l,r-.:i.c,,,:t. i• r,c~i::Ct.l.:i ,,11,·
appropriate meAning .. ·
 ...
(b) G~n~~r ~Q~ Mµm~~t
....,,, .....

~v~ry word in this Code impcrtinq

•
the masculine qender shal 1 · e){tend ,'\nd apply to both male c1nd
fpmaJ.f.:i. i:~vE·'t-y ~mn.1 impor-ti.nq tt-d.s '::-inqul<:1r nL1mber sl1c1.l l erntend
and ~pply to one person or thinq as well. Every word importing
the olLn ..~1 nL•mbF.~I•" shall i:!Xtend i:1.ncl .:,pply trJ st-:?vr~red persons cw
U·d. n qt:; ••'- !i> i•,•<ii• 1.1. •

I ( C)
r1:qt.d. n~d to
f!e;::1s1:1nr,:.b\ ~
b~a
to me~n s~ch p~vioci
Iim~
,kinf.;:, 1r,i thin '"'
!n r.:dl
,,_eE1r,,on,i\bJ. e
c:eses when~ ~n ,:\ct is
time, the time -..,,hr.-!111

f
(d) CCl!llJll,,lt.ation ~if )"4-•!H::? .- lhi! -tim1: ~>Ji.thin wh.ich an .,1c:t is
tc, b<,~ donE-:• ;;,s 1:wov:i.dc•r:I :i.n th:i.!:, Cod<-:-:• cw in ,,lny 1··1.1111-~ ,ilrHI n::~•J1.d.;.d::i.c::,n

I
is~;;L1ed µL!n,,,L1;;;ir1t thF•r-etc>, vlh1,t11 1:,;i:q.1n"•ssed in c:lo'lys ~;h:111 be
c:omputed by 1?>:t::l1tc.Hnq t.he fi.r·~;;t d.!\y and ,i.nc:ludl.nq the last day.
If the lc1st day fc:11 ls of Sunde:\'/ or l1olidi:1\I ~ ttl£:' SEtlTIP. L:,1;:- e ►:cluded
·f'1··c:-.-m th<,~ comput;,~t.ion ,-,,nd ·l·h<i d.~y ·f'o.l.J.01:.1:i.nq r.~h,,\11 b<e~ thf,:• .l.,,1u;t ,t,·,,y.

( (,:-:) Cur..-1'1
. :i c:t:i
. ··1.nq f•I' tN:i.!,;:i.on1,;
. . . -· . 1rl' p<~t:t:i.pn~ -~· :r.·-f' th0~ pn:)v:im:i.(:;r·,1;;
of di -f f1?.r•?n t sec:tiDns in the 5ame chapb::ff c.cm f 1 i t:t 1o-Ji t.h E·ac:h
other-. the rwovison of the sec:tio11~, ~·Jh1ch is l~st in point or
S(~q q1,,•n C (z• !., h;;.]. _t. v•· <,~V i,d. l •

r
SECT I OM 5. Cq(Tl,rrupi ty, a,: r I here shall b1? coll f?Cte1:I a ~~✓
C1~)111ilil.l.n ·i. t y T i:1 x on :i. n c:I :i. v :i. du,,, .l !,; ,,, r/d :i u ;' id i <.:.:,:\]. t·:•n t :l t it:H," "' a pr 1:JV :i. d1,::•<:t"/ · ~
' for ur11:1f:;,:,r Sections 157 L:;ind 158 o"f thi;., Code ,3. ·t the fo 11 cn•'1r1q \ ,j
fJ c:: lw-• ::I u .I. 1❖~ :: '~1-~·

/'
<-......_,

)
For th~ indivldu~l t~xp~y~r

1. Basic Tax P5.00 --

A:~.. t1d<:I :i. ti QI", 1:, l T ,,1 x <;rt' not t: >{ c1-:rn)tl :i. nq
P~., !' 000 .. 00 ·t'o v· -t· hc,•i ·fr:, l l f.ll.'J:i. nq ;:

,,; ) 13 nJ aH5 1·· F-! ct,• :I. p -t. !i, o 1·· <-,~ c:.~ 1·· t , i'n q !=- d c-:~ ,, t v (N.1 -/' I' Qfll
bu i;,,:i. n<;"i;;m c/1.t t•"i n q t hM p ,,·f.~ t:ecl-i n q )d:l,,\ ,, ---
P :I. .. 00 ·fen e·-,,•1-:,•r·y l·•'l ,000 .. 00

b) Sal~ries or gross re~eipts or earnin~s

t1t7.•I· :i. vr:~<:I ·f'r <;>m t. I,~,) t:·) x k r c: ~- 1a'-"' o·-f' p1··cd'.,,,~;.s :i. nn
,:i1•· 'lh<;J p1.11•·!!H.i:i. t ,_d' .-,v iy 01: u.1p,,d·.:i.cm du1•"j nq
th~ prec~~inq y~~r.- P1.00 for every
r::· :l. r• 0()0 .. 00

<::) Jnc<:>1t,~~ ·from n-,:;;d p1''C>~H:H l.y dur:i.nq tlH:::-

pn;;•c:E~d :i.nq y<❖~i:\t•· •-· P1 .00 ·f<:w r,~vf.~1··y
1~· :I. ,, 000 .. (){)

In Ci<\!!;c,•J 0·1· ht.1,!,li.I1nd i:\l'H:I IA, :i.--fr-) 1, th<;.:· i,1dcl:i.t:l. c:H)ii•l t,:\X hf,11' <•;:-:i.n
imposed shal 1 be based upon t~e tot..:.,1 property oi,med by thP.m ,:1nd
th~.- tot.;\ l <:11' oi;;i;;. n,:u;~:i. pt!,; (:)I' f,),,, 1··n :i. n q ,,, d E) ,,. :l vt:-~d b,·· t h~:--:m.
 ...
F.I ..
-
For Corpo,•i:lt.e Tax r,1r1yers -
. ·-f:J-

•
:t. "
\' .
1.1,~B:1.1:
ii)(
,.
~~~v
---~~ ljl5P· 5V
2. Additional T'ax 01' not ~xceadinq Pi0,.000.00
for the 1'o11t.,winq~

a) Assessed val1.1e of pr·op1-?1•·ty P2.00

for i.-very P5,oOO.OO

b) l:}r·c,ss r·ec:e:J,pts or eand n,,s derived

·fn::,m bup.;:iness in ·th"' l·'hi 1 i pp:Lru•:ns
during the prec~rling year - P2.00
for eve•Y P5,000.00

The dividends received by a co,.-·porat:i.on from ar,other

cori,oration sl,al l for th~ purpose of the additional tax,· be
considered o!'IS part o·f the qross receipts or earninl'ls of said
cor·r,or·atit.in. ~ .

_Sfi~l.;T:CCll-•I 6. :en,~ :i,vichu, l'<r. L i ,., I, l ,.. : , , ~. ·:• • ... • ! :

Community Ta>1 shall be paid by every inhabitant of the
Philippines, as follow•=

l. " Eighteen (18) y~ars of ag ■ or over who ha~ regularly

employed on a waqe or si:\lary b,1's.is for ,?It least thirty
(30) cons ■ cutiv~,working daym_ during ~ny cc1lendar year;

Ind:i.v:i.d1.1r.1ls 1N1g;;,qf.•)d :in b1.1s:i.n1;,,s;s 01• r.1c:'-:1.1pat.:l.r.m r,

,;
J.nd:i.v:i.dl.lo:\l VJl1r.) (:JWl"I!:, l''f;!~:\l r.wcpr.1• 1:,- wi ti, '" ,;11:1g1••t,~q.;d.e
assessed vaJ.1.\e 01' One I hc)1.1sancl Pesc.i!S (P.L ,0~>0.00)
Cll'' flH:>n;);

4.. Ind:l.v:i.d1.1al trJho :l.m ,, tf)qu:I. n-,d ·t.o ·filf.1 1;1r1 inc:c>m<, ta)(
re1:\.tr·n.

SF.r.CT:tOt-.1 .1. ~Yur•id i C:f.';f, E.t:.1.:1?..!~U.!?. !,..;lal;l,l.t~ :t.l~ \,;q1nm!.,!!l.~~..iY. J_g,l!!. -

The Community Ta>: shall be pair:! by ever·y corporation· no m.r.tter-
how created or orqanized, whether domestii:: or resident foreign,
eriqaged in or doing business ln the Ph,f. l i ppines encl 1-1ho own.ed
real ,:.,roper ty in the.- Philip1,ines, shall pay an annual community
t'ax wh:lc:h :ln r11:i 1::,ilsf:1 r::hall 1❖1xc::m1;;,li Tr-:-n I h1:11us;.i111:I r-:o,~s•:1g1 (P.l.<>.0~)0.00)
in accor·dance wi -th the ·followinc;i scl,edule:

1. Fo,• every Five ThousJA.nd PP.sos (P5,()00.00) wor"t.h

of r~aJ. property in thP PhilJppine~ owned by it
dul'"i.ng the pr-eceJing ·year- base\J r,n t.he assessed
v.-,,lupo·f' the r·e,;1.L 1:ll"c>p1:w·ty t.nx uride1•· existin1;1 lc1w11,
fo1.inct in -the assf.~ssmcr1-t r<:>lJ.m 01' -the city or·
n11.111ic'i.p1,,l:L·ty wl"lt;•1••.- l;hm 1~1-:.•,;l. pn1p1~1•t.y_ :i,!!; s;it.1.1;.d.~?i:I
- Two Pe~o• ( P2. O<>) ~ nim:I

For fi,Yery 1-'ivl!I Thnus,r,nd Pesos (P:'.\-,000.00) of

qtosm re~~iptm or •arrii~q~ rlerived by i t from
i t.15 b1.1s1n~i;;.s in th<=> l..,liilipp:lnei., dli1• ing the.:
pr-ec::ed:l.n'J )'SAi'" - "J11,r.> Pesos (r->2.00)
 . 9-

The-a d.ivi.d~nds rE~ceived by a corporation fr om c•not.he,..

'•
<:<:Hrpc,,··.-,d::i<:m hc~wevt:~1r !:ohi:\l .l ~ •f'<)I'" t.h(•b pt.tt·pc)~.c~ (:>'f th•~ i:\C:lc:I :l t. it.m i:1 l ·l:a X!I
be considered ss p~rt of the qross receipts or earninqs of said
c:or por·.,, ticm.

SECTION 8. 1;::_~emP,.~_igf'!!:? Individuals enum~rated under

Sectio11 1 ~.:.~; c>·f the c:odc~ .--,r<~ e·(e!np't · i'r<:>m the Com11,1.1n i ty TAx.

1. Diplomatic and consular repFesent~tiv~s; and

2. Tra1-.sient visitors whon their stay in the Philippines

cl c:H?.~• n c:> -t. 1-:-~ x <::f:•<,~<:I th r.ev.t ( ~:l) 11,c::in th<:... ·

SECTION" 9. Plac@. of. P~ym~:iQ1; The Comm11ni ty Tax of

irn.lividuals and juridical per.sons tesidin~ within th~ City of
Pa.say sh,e\l l be:., paid in ·l:he O f·fi• 1;;, of t.he ,:i -t.y Tr·cA!i:t.wte:~r;:
.
SECTION 10. µ~I~q~t,iqn gf f~L!tl,qr_;i.1;.'L t,p C,uit~c;;:!;:. G9..'P!'PL!.'1i.~Y..
Ta:-. Pav.m!iDJ;s. l he City ·r ,~easurur may deputlze the bar~nqay
tn,:-asurer s tc.:, col 11:tct th~ commun.i ty tax on individuals i•d ti ,in
their rP.specti ve j urisdic:t.i.otis ii Provided~ bonded ln acct)rd;::1nce
with existinu laws.

c':\) A . r.:<~rlill'll.ll'l:i.1:.y ·t.,·:1x c::r;:1•"t,:i:f:l.<~c',\'l'c,~1!. ~-

sl ,a 11 b1::.- issued :to every p~rson or
corporation upon ·pay ment of a
community tax. A communnity tax
certificate may alsc1 be lssueci to
any 1,erson or corr,oration not
subbject to the comm•mity tax 11p,.:>n
pa ym~n ·t c-.> t One 1-·eso ( P 1 • 00 )

b) In orner to facilitate the .i.ss1.1ance

of cnmmunnity tc\\x <:: t.-: ,,. t :I. ·f :I. c:: ,:\ t t:~ !:•
pun;.1.tant 'l:<:> Sec:t;i.on J.6~! crf the 1::1:>de"
the Cit~ rr~~murer im · ht"l'"t::-1:,y
,:1u·t:1·1c)l"i:r.<':~d 't<:> :l.msuc.:- 't.h<~ 1.1.n !i>l.lt=,~<:I b.l.,,\·r1 I,:,
·r c>rmo Qr rlilS .i. den (::f.? • C:1,tr 'ti f ic:c1·tes
t:;.til:L i.n her r>ossession cw '!i-tor:k., :l.1·1
case nl::f\.-J forms are not immediately
r.\vai !~ ble.

•
SF.:~t:;T :tt:lM :I.?" F'l'"t-;"'!~~"n tii\ ·t:1.pp p·f. (~~?.m.m.,,1r,:j, t.Y, I~l.?! G.t-tr.:_t,j_f..~. c:a:~~s
~m. c;c~r·tc\\:Ln,_ C><;~;,~s.J,pt·)s .•.

a) When an individual sL•b.i~ct to. tl,e

1.. t:,1n1n1.u•, 'l:.:i.y ·tl(l.11 1111 .i..nc:1wl.c~dc!J1q,1~ M4'1')'
c:l<:>c:uint:-nt
bef<:.it"P. .,, nc:ita1·y puhl:Lc:!I
takes th~ oath of off lee upon
elec.tiop · or apf'oir,tment to any
position in the qovernmP.nt· service;
 '• 10·-

re~eives ~ny li~~n ■ e. cArtificate or

1:)(,:nrd.-t. ·f'n::,m ,:1n'),' puld.:i.c:: -f't.t11d:1
transacts other official business;
or rec•iv~s any sala~y or wage from
~ny person or corporation, l t sha[l
both~ duty of any person, officer,
or corporatinn i-Ji th whom s.uch
t1• ;,nsc\c: Lion :i.1;. m,,H:h,:- ot · bumirH~mm dorH,l
<:ll" ·fn::,m t•Jh<:> ,:'.ny s<i\.l.,H'Y or .,.i;.,qE• :i.s
1•·c-:~c•?.iv ♦,•cl tc:> n,~qu:i1•f,! r,;ucl, :indiv_:i.c:h.H:\J
1:o "~xhib:i.t th<~ cc:,1nmrtn:i.t)' lii\X
<:: f:: ,, t :,. ·f :I. t: ,:\ t (·~ "

Th<-?. prf..>SF.•rd.i:l't.ion <.1f co,1ut1Lin:i.ty -t.;\x <::(~:r"l::l:f:l.cc:1'tf:'! isl,.,dl rH:)t

be 1•·~q u i ni~c:I in <::on rH,H:: t :i. on IA' :i. th ·I·. hfa' n~i ct :I. c;, ·t· ,,. ;;d. :i. nn <:)'f ;:1 vo ti~,,...

b) 1-Jhen, thr-0L1ql1 its authorizerl

o·f'·f':i., :e.'l''!:•!I ;,H·,y ctn pct11·,':'.tion ~,1.1b.i<❖lc:t to ·
the 'C.Dmmuni.ty taN r8ceiVf-'!S any
li~ense, certificate or permit from
any i,ublic al.lthority, pays c:11'1)l -~e>:
or ·f(".;:c;,~, n:!c::r.-dvn!s mnney frc.)m p1.1blic:
funds~ or transects bther official
·b11siness, i t shall bi? the duty of
the pub.Lie official ~-Jilh whom suc:t,
trar:-isaction is made or b1 .1 sin~ss
d<:>rif~ .. t .<:> 1··e:qL•J l''f,~ 1;1H:I, cc;i•·t:KH .;d.:i.c,n to
e>:hibit the comm•inity ta.x
1:ert:i. f:i. <:,:1 t.~•"

C: ) 1'he-- cc.:>mmunit.y ta~,: · \ c:ertificc:1-te

req1.1ired in the b-.10 precec:li.nnr.1
paraqr ar•I ,s shi:\ 1 l be tht-;o one issued
·f'c)r.' -th ►..~ 1,.lll''l''r'•nt )-'feH:\I'' ., l(•)X(::npt ·f'()I'" th("'
p~riod from January until th~
fiftc~nth (15th) of Anril e•ch y~a~~
in 1rJli.ich c:as1:-, the cettiticat~
issu~d far the pr~cedir,fJ Y•·Jcl.r shall
mu·ffi r.:1-?.

a) fhe communi. ty t.;u: shal 1 accrue on

Lh~ ,·fir st (1!!-:;tJ day of J.i11'1L1ary ·fc:ir-
eac:h year wh.ir.:h sha l J be. p~id not
1.-,d.f:!1• 't.hr.\nn tl1c' 1.-:t:r.t d.;w c>·f Febn.1a1·>·
of each year. I f a p.-:.?r·son re,3chto?s
the 9 c;:1e of eicihteen ( 1°8) yP-ars or
otherwise lose·s the bP.nefit of
~~ x Pm pt :i. cm c:m c> 1•· bt,•·fQ 1·· t:·~ -l'. I 1€,' l c:• li~ t
years or otherwise t!"H? benefit or
e.»:emption on or· l.,efore the last day
of June~ he shall be :Li.able. ·fur t.he
1:1::imm1.111.i.ty . tc:1>1 on the clay th!:':
.exomption ~nds.. Hm~ever~ if a
r~rsc.m reaches the aqe,o of 1:,dt;:1hteen
( 18) years or loses the bE-me'f i t of
r;..~1bl,T1~Ho1, c,n 01· b~for"' th&;., I.;ist day
of March~ he shall have twenty (20)
d_c1ys to· pay t l11• 1:c)mrnunitY. ta>:
1,Ji t.hou-t. •r--.1.:inqu•~nt.
 ~
,

•• -:L:L-·

1:.•~,.-1•·sor·1!:, t,,1ht1 c:crnlP t11 1··1~~!!.:ich•,: in thn

City of P,'il.say ot- ..-~ar.:h the e11e. of
eiqht1:1~n ( 18) YP-ars Cln or ctf tt-:H· thtD
·fini.t (:I.st) dc:ty (Yf' ,Jnly <Y1' l:\l'l)I YC·,~i-H'",,
cir who c:~-c:<se to t:u::donq to m1n f'!.~>:1?mpt
class Cln or aft.er the same d,'il.te~
shall nc,t be subiP.ct to the
i::cH1Hr11.1n :i. ty t,:1 x l'c:w +h,,d. ymiill".

b) Coq1r.,r·atio1ls established and

organized on er before the la~t day
of JL1111= shc111 be 1 iabl e fol" I
tht:!'
cc::,mmu11.i ty tax for th.at ye,:ff. But
c:(..1r·po1•·.;, t :i.01H.;. t.~ I •l i !i>I ,c;,:,d 1::,~.
,:;,n 1:I
organized on or before the last ~ay
c,·1· l'lit I' c: h sh.;, l l t.w<;,:,1 d.)~ ( ~~o) di:\ YI!>
within which to pay the cnmmuni ty
t.:al•l wi ti 10Ld: l::u,:r::om:i.nq ' d<~~ 1 :i.rlquen t.
Corpo~~tlon e~tabl1shed and
or qanizl-::d on or-after ·thl;: first day
of July shall not be s1.1bj1;!ct to the
<::c,mmunit.y t.i:lx fc.w tl1=1t. Yf~•i,H'",.

If the tax ls not paid 1tJi thin

·t. h (" ·t. :i. fl\ ,.., p ,,. t,1 !:i- <:: I'" :i. t., (i•H:I ,il. t) 0 V (❖' ., 1: I t (·,! ,,. f;>
shal 1 be ,:\dd~d to tl,e 1mpr.\ld .,:,mo•.mt "--,
i:'n inter·est of b·,1:c-nt·:,'-·foL1r 1,er Lent
(24'1/.)
t.mtil i "t. :i.!!,
p (:i'/ I'' ;;;1 n l'"H.1.ITI
n,,,:i d"
l1 1· 1")111 the r.:h lti.~ dc:1.te /
~·
SEL;TION 14. P;i.~tr;i.t;n,!:t;Jqn pf t'..!:..9_C~f.tq~ The: pf oceeds r.rl .
the community tax actualJ.y anrl diri:?.c;:t!y c:olJ.ec°tf~d the City uy ......,__
Tr-easur er· shai 11 ac:crLte entirely to the CIF..mera 1 ·fund o·f th<:-• ci tv
e>:cept a p.ortionn then~of whir:h shal 1 accn,e to the G~neral F•md
of the Natinnal Gc.ive:1· nmc-:::-nt tu C:l'"lVet· th&. c1ct1.1al cc.1st of pr ir,t.i1,~-1
\
and distribution of for-ms and oth8r related t::n:p,mses. f'he City
Trear~1.1rer sllr.:111 1• F.tm.i. t to ti ,r-,1 Nation ... ! Tr e,::1s1..1r l:i.'I' ti 1e sh,-art.~ o·f the
tJ
National Gover-nme.nt in the proceed!::- of the ta>: i.-,it.hin ten (10)
days after tl,e end of eacl1 quar·te.-r. Ho~·,~vl:!r~ pr·oc:eeds of
communn.ity t,;u:. on .ind:ivir.h.tc:ds c:1:>1. J.F.1cb,~d throuqh . the t.1ar,'il.nl')ay
t.r-east.trl:'n'·!i, sh,::i:l.l be• .-,q·,pcwt:i1:m1~d as ·fc.,llc:ivJ1;;.

,·,,) · Fi·f't)' pm1··r:,,•:•n-t (~.\():'-:.) 1,,h;,,:r,1 ;,u::,:1•·1.1c;,, tc)

t.h~.... ,:i~~•11c,.,1•;,\l ·fund of the~ <:ity; i:\nd

b) F=·i1'ty p<:n-<::c:-rd. (~:,():'-::) !,,h,:d.l <":\c:1·:1•·1.t~,i t<:1

-t. h~' b,a 1• .;,n1.:1,:1y 1,Jlt~n.-. th~-· t.n1 x is c<·•l 1 •;n~t•;H:I"

CHAP I FR l.l ~-- T f!cX OM l 1:;:,:,MSFl::J:;: ClF l~!t:::,:i.1_

PROPERTY OW~ESHJP

"SECTION 1!:,. Imposition o-f 1'",;u1 - Then? she\ll be i.mpos,g:_I a

tax :l.n th<-:• !!Hid.f:-~!I
trrmsferrinq own@1~ship on title of real
don,,,·l::1.011i, b,:\I' l.w1r!I

Section 135 o1' ·th~ Loc.sl Goven,me,nt Cud1,, f<.A. nu •• 7160.

(:)I"" ,:1ny otl10'r
property p1..rs1.,~nt to
mndC·'.' c1·1•

J
 ~.
SECTID1,1 .1.6. F~;,:1·t.1:::' of T2.l-: The City Tn~c:1sLu~i..-r· shall
collect a tA~·in the transfer of teal prop~rty ownership at the
Fate of SEVENrY FIVE PERCENI (75~) of ONE PERCENI (1%) af the
t<·J'l'.;.iJ. r:nns:i.cl(c;~l'"i,\"U.c:m :i.n\,,'C)lv~,)cl in thE• ,H:qni,;d t:i.c,n ('.d' th(,~ 1::it'DPf.~1,.·ty
01·· <:>1' thf:) ·1'i,\:l.1'· m,,,r f,:.<.;Jt. v,,111.1<-:-1 :i.n <::,,~;;.c;,• the) monl!:)t.,\1··v c::on1;;itl1:,)1'·i:,tion
involvi,;)d in ttH,❖ tnH~!S"f£~1·· :i.!:) l'H)t sub~:.'l:i:\n t i,•;..l ~ whi l'.l"H❖:>Ve1r :i. !;; h:i.qh<❖W"

SECTIUN 17. E:-a,tmption Th.,~ Si:\ le~ tr-ieins·fer· or _other·

clisposi ti:on a·f n,.>a l. property p1,n;;ur.mt. to R.A. No. 6657 sh~ll be
e~empt from this tax.

1,. Sl::.CTIOM 1H.. Du t:i.f.-!!5 td' o·u·,1a~1-· (J·f ·f:i. C(•;)I' !!, and/C)l' ,..•('~!""1:\.!::,ns; -·· Few
this pLtl'"pose, the Reqister cd Oeeds of this 1:ity shall, t:>efol'"I~
n:~1;1:im.·t.t:!l'':i.nq ,,lny dt,~c~d !'. ,,.<':.•qu:i.1,·•:·~ th(;;, p1··•;~:1;~:-mt,,1t:i.on Q /' tlic~) 1-~v:i.cl<c.•nc~: crf'
payment of this tax. The City Assessor shall likewise make the
sam1::.- requir emen·t bc-·fclre c,;,ir·1cE·l lir,fl an e1ld tin: clec:1,:ar·,;,t.i.on anc:I
issuing a new one jn place thereuf.

Mc,tc11·· :i ~:: ;,;. p•..• bl :i. c: ,s I l=1 l l 1'u 1· 1i :I.~. I I t I 1t,~ C :i. ty T 1· f,~c:, r:;u n-:H· w:i. th ,,,
copy of any deed transfe1·Tlnr:_1 ownen:;hip cw I itJ.e to any l'"eal
pr·op,~1-ty w:i.tl1:i.n tl,:irty (;:;()) d,:lys ·fl'i:Jm tl,e:-~ <:lat€,' crf' nr.;,t,,ll':i:::,:1tic:)n.

SECTICIM 19. Payr,-..~nt of l"a>: The sel.l.er~ dono1···,

transferr--or, e>:E::.-cutor or ar.1mtn.istt ato1' shad l ua,y the t~x hE.-n::d.n
imposed within s.i.>1ty (60) d,:;\ys f1rom the dat.f? o·f e>:er::uticm rJf the
cl1~)~;,d OI" ·f'1•c:,;n tt,,,:-~ diid.tc~ c>"f' ch-:-~,,,tl1~ otl1f::•1'1,.<.1.i!sE~ he;~ ~~h,:111 be;;, 1~_.;,l:llf.-~ :1·.<:) - ~
th,~ p,:1yment cyf' int1fH''.t'.~st. ,Hid r:;1.u··<::h,,u,·,_1<-~ 1;;0 pn:r..•:idi::~d f'tH·· :1.n -t:h:u;; ,
Code. /
,,/,',,, '•

~
,.,,:: T,~;:( UI--I l:!U~:;J:ME!:,~:, m: PHH-11 lHG ,=-:,J-.1.o
1::-1 .IE:I... JCf:!ITJOM

SECTICJN ;:~O" lmprn;;:i t:i.cm crf' T ,;, ;{ ·-· fh1:1•1•·t;.- :i !;;. ht.::~1• €❖ by :i. rrq ,or,;.f"'d r.1 \
tax on the b1..isiness ryf pe1··son!s e:nqaqed iri thF.i! pri.ntinq and/or-·
publication o·f boul•:s~ c:an~s. poE',tf.::'rs~. 11,.'!a·flets, hpnc.ibills·, {)
certj_ f ic:at,1:?S, rer:ei pts ~ p;;imf.ihJ.1~tr,; ~ ,,;1n, I 1::ith'='r· simi L:-\r· nat1.1re ■at a
r,;ite not ~;~x<:~~r~d:i.nc1 SEVEJ-IIY FJ\JE i:-•[J·,:LEHI ("/:'..i~·~) cd Ul·IE PEJ-:CENI (:I.:'-;.) ~
o·f t.tui❖ c:1..-c:,mi;; ;,u·nH.\i:d. 1·<;i4•:c,;d.pt1,, ·f<:>1'" th~•.,· p,•·c❖~•.(,,d:i.nci c;,,.I.Pn<:IA11 • )'<•:;,;,,,,-_. ~

~
SEClIDN 2.L l'-le~·Jly Slarted Business In the casP- of a
newly started business ttie tax shall nr.J"t 8:-:c~ec:I on~-twr=,int.it:':.'th
(1/20) of one perc:.E!llt (l'l.) C)f thP r.:apit,=jl i.nves-,;tm1:•nt. In thca-
succeP.dinq ca11:o1nd.11r · ye.;-.r !' n=qa1•·d J. ♦ass ,.:1-f' ,,,h~n the b1.1s·i.n::-ss started
to operate, Ll1e tern sl1al! bt:--~ b:=1sf:.'c.i on the c;:iross re:.-c:elpts for the
precedinq C:c"iiP.nc:lar year·, or ariy 1'r-ac:tii:in thtin,~o·f-, as pr-Qvidecl
hc:.>nz.:in ..

SECTHJtJ 22. E>a1mptior, - Thf.-:' r-1=-ceipts from the pi--intinQ

and/or pub l ishinq uf boo Ks or C-Jther r.;;idin'J m""ter i,::;. 1 s pn~scr ibed ·

•7/ ' '

by the L>P-1,Jartm~nt cit Ed1.11:.ation ~ Cul tun,~ and s1·•or ts r.1!:l> ~~~1,cll:!l
Text.!!; or l'"l':•!·f<i-)l'"fi•~i··,c::c-:-:!,! !ii-hi:d. l hr• r-x,·•mp'l" "'"1····•,r th<❖i tax hc::n::.,:i.n :impc:H;;1:~d-
.J
 -' •
SECTION 23. I mpr.>si ton of Tal•: Nob,l thst.t?.1.nd i.nf'J ,;:1ny
f,•xc-:,•mpt:i.<:)n q1··,,u)t<❖H:I b-:,· ,ill"(>' 1.-,1~•J 01· ot1,c,1·· !,;pc:c::i.,,d. 1,,"'·'~
th1:.-,1•·f:.• :i.!,;
hc,~n,~by :i:mpc:,s-<❖:-<:I ,,1 t,,1x on bum:i.r·,<,~!,;m ,.,,n:ioy.i.nq ,,, ·h•·;;,nch:i.!:,.<;;•!• ,;1t ,·,, 1··,,d·.<,~
not axcPeciinq SEVENIY FIVE PEKCENI (75%) cf ONE PERCENI (1~) cf
t. h<,,· q ,,. o !:, s '" n n 1.1. ,;1 l . ,,. f:•: r: <❖: :i. p ·I· m •f' o ,,. the ptecmdinq c:al~nnd~r yaar based
c1n the i1 ,cominq r·eceipt ~ c>r· realized, within its territori8l
_i1.11•·j_m<:l:i.<::'l-.:lon ..
I·f th.,• L.,usin1::-ss sul.,iect ti:> t.hfi' fr-i:H1c::hi!:H,? ta)-:
closes· i,,Jithin a ye.;H~~ tht.?. franr:hlse holder- !::',hall. wl.t:hin tl,11=:nt.y
(20) days of such C8ssation of Gusin~ss. submit a C8rtified
statement o·f i t s gross n~'ceipts n~a 1. l zed t..11..1rinq the un, lf.:>C J. are.d
. pc:11•·t:i.on cd1 th<"· Yf,:•,,11• ,,1nd pii1Y ti,(,·: t,,,x <.lt.H,! t.h,,,,n,:•on ..
In the case o·f nl::vJly start8d business~ the ta;-: shall
not exc~ed one-tw~ntieth (1/20) of one percent (1%) of the
c::;,, pi t;,1 l :i. n v<-:~!!> ·1·.rrw-:•n t.. T n th<,~ !,;u c:c::•<❖~cl :i. n q c,,, 1 <•:•'n d i,11'· :,,'1;,,;,1 ,,.., n,~q ,,11' d 1 <•:,•m':l,. cyf'
when tl1e busii-,.,,tssi started t1::i oµer·il'lte~ l:he tci>: shal 1 1::iP. based on
the qross recf?ipts fot- th,:1 p·n~c8d i.nq ca J. •Jnd,;;,1~ ye.:=-.r-· ~ c,,ny ·fraction
t hr.r·f,~<:) f !• ,,, i;; 1sJ'"(Y.,l:i. <.l<·.-:d h(·:! 1··1-:d. n ..

SE~TION 24 .. Impomiticn uf Tsx - lhere is hcrebj levied

and .i.m1,c1s1-d c1r1 an1 ,ua l pn::>i'l::'ss.i.on,::1 l ta>: c:in E~i::1cl, rer-snn enq,:11_::if?d in
the e:-:ercise or practice of hls pro i'essicm r~quir·.i.nfJ qovE•t nm•':?nt
r.~x ,;1m:i n i:1 t:i. c1n 11,1:i. ti, th<'-' City <:1"1' P,,1\,;,;cy iii t th(-• 1··,,1 tM not <•:•: >: C:<·,:(-:-~d :i. n q -.J. \
ThFee HundFed PQSDS (P300 .. 00).. \
/'1l
SECTION 2::.',. F't:,ynu?•nt t::d'
authorized to p1--actic1=' hle:, p1~0-fesslon shed.! pay th•~ ta,•, to
1.;ii-:

City Trf.•c:1sur11.~r o·r· liis .::,uthor·iz1:?cl d1:::put:ies if h1::: r.sr-a<:t.ic:E:!s

profession or maintains his principal office in PAsay ~ity;
P1•·ov:i.d<~•d ,, th,,1 t !,P..c c:I, p<❖:I' mon 1.,1hc) I ,,"s,. P"'' :l.d
_ EVF,•r~

th,,,:,
t•F.~:·r:::.~1··,,. leqall~

c::1 ,1··1•·f,:E;pu1 ,d:i.nq

th~
h:i.s
r
'! ):(
_.,,\
\

~
·\··

professional ta>: het-ei.n flNi::,;,d shaJ l be c::mtit.J.~•·:t to prac:tl,.: ►.:? his \.,
rrofe:.-ssion ~•Ji ti ,.i r, Pi,:1Si;:1y City r.:"lnt1 ir, a 11 r•i¥',F"t\;'J elf th!•:'! 1-'I ,.i 1 i p1..d.n1,/s i
without beinq s11bj L~ct.ed to any c. t.her nat.inna 1 ot- J. oc:al ta~-:~
J.:i.<::1-!l"l::H,~ or ·f'f,!w~ ·1'01•· thr> p..-,,,c:t-.:i.c:0: C)f° !l:-1..1.<..h p1•<:>·1'<·::·:!;~;:i.on ..

SEC rI □ N 26. r lmE~ r.Jf Paym<=:nt I he professional ta>: sh,;-111

bi,~ p,,,y,,,hle i:HHIUi:\llY:, on or l:)(e:i'r.n~:-J ti"•~-• tl...-il"°t.'y"••··f':i.v•!,;t C::i:l.m.t) d;:,·}, oi=
January. Any person f.i.rst beq.inrd.nq t.<::> r.n-ar.:tJce c:1 pt-c:,fr-,~!:;s.i.c1n
a"l't1:,>r the- mc.,nt.l, c.,t January must J•c:IY tl,e ·ful 1 tc1>: l..•l'":fclr t:? enqi:"lqinq
then~in"

SFCTION 27. R~4uir~ments (1) Any individual or

Corpor,;:1t.ic:1n e•mploy inq a pers1::m subj e,·:t to pro 1'•?.S:,ional t.;u: shal 1
re4uil' e payrnP.nt l.,y that person <::>·f the ta>: on hi1;;; pr·of,~ssion
bF.~·fcn 1,-~ t::mp.l.1.>)lflW·'l'"d. ;;, n d ,;1nn1.1.,,, l ly t I··,,.:,: ,,.<,;n,d' -1':i,,•1·· ..
(2) h11y I•Pl'~<.1n s1.1bj1::.>Lt t1., Lh1? 1,r-1::>f<=ssicinn,;:ll ta>: sf1c1.l.L
llffi t<"· :i.n d,;•:<❖':d1,;. !• n-:-:i::1,-:.i. pt 1;; !• p1· c:s,.,··1· .i. p·~ .i.1.:sn !'!,,
1--,.~pQ,.-· 'I- s !• bDc:ck!,; cd'
.-:u::c:nunt!, pl,:Hn,; ,,n,cl cl(,~i,;:i.nr,;;;!, !:>1.11''..-'f,J}"H; ,,,ncl m,;11.,r:;!, ,,H,; ti,,,. c:.-;,,,,<•:-:• m;;,y' I.•<',~:,
thf.-: r·,umbf::t'· 1:>'f ·l·hc-:-~ cd'·f:i.<:::i,:11 ,,-,_.~, <:d.,.)t :i.1;;.1;;11<:~sl 1-c:, hi.er, ..
 '- .1.4-· '•
SECT IOM 2B. Impos.i tion of Tai-: ThEH"e ii::; hf:l'"eby irripoc;et.l
amusem1:1r,t tsn: to b~ c:0111=!1:t.ec:i from the pror.Hic;.;,tors. lC,·!SS",f..~e:>s, or·
operators of theaters, cin~~mas, con..:ert halls, cir1.:.1.1ses, boxinq
studios, annd othe1·· • pl ac6'S o·f amL•se1m~n t at a r ..1te of t.l d. r-ty
percent (30%) cf the ~rems re~eip+m from the srlmimaion fees.

SECl:l:C.JH :C:~'-1. lk;-d1.11:licm ,,,nd !lH.tl,u.l.d:inq <Y1' T,:\X - :Cn th1:,! r;a~.~!
of theaters or cinemas, the tax shall f i r s t be LJed1.1ctetl .-=ind
wj_theld by their r,ropr:i.e!tc:·ir·s, h:sse.-es. cw c:n,~r-ator!!:-, i:<ncl paid to
the C:i. tyl'ni•!i:)!!,1.11•·1:,!I" b,~!fOI"(,;• ·t.hf~ qt o!,i-!i; r'E-!• :P.:i. p·h;;. ,." n~ di v:i. d<,!rl ·bett•J<"-''"!n
.said proprietors, lessees. or- oper i:ttor s and d.i.stribL•tl:)r s of the
cinP.mc:,toq ,.. ,,,ph:i. c ·f':i. .I.mm.

s1::.c·1 ION ~;(I. ,E:-:emption - ·1 ht:':! holdinr.:i of opt:ff a!:',;, c:01 ,certs,
dramas, recita.J.s, pa.int.i.nq and art ~>d.hiblt.i.ons. flrn•J~H•· sho1.-Js,
musical r.,roor·ams, 1.itP.rary and oratorical presf.:!ntatiuns, E':.~Xct:!pt
pop, rock or simi 1 ar l:onc~rtr.-; shad 1 bl:! ►.n:-::impt>'!d f,--,:im t.he p;:;,,ym~nt
1,·f' ·t.a x h,,.,,•·~,.-:i. n i m~•<:>Sf~cl .. ·

SECTIOhl 31. o·f 1.;rn

F'aymP.nt 'ThE.~ tc1>: shall bl:' payal.ile
wit.hin the ·f'ir·s.t 1:i.Jr-mty (20) 1·1,;iy~;. ,.,1' t.h<;~ rrn.m'lh ·fcd.l1.n,,1jrHJ ·t:h,,\'l·. ·f'of"
wh:i. c::h it :i. !,~
clue-,, l:w ti ,c.., p l"DPI' :L1-:,·tc.>1•· ~• :L 1,:;,1;;.1!HN"• !' c:l 1·· 01,.1.;!1··,,, to, ..
concet·ned. The tax shal 1 be 1.le.t~t"mi.n ...1d on th-=- b~sJt; of a t.t ,.,e
ar,ci cr.:,mph,~te r1:::t1.1r11 c:,f Ll.,e amo1.11d: c,-f ciro!:>s n;,:Le.i.µLs ciividli:'LI
d1.11rinq ·l:ht❖! pn;.:,1::1::•d:inq m,mth.
~,

time
!~ECT1u1,1 ~°,:,:'...
f:i. X£-!cl

case o·f. 1,,1:i.l.J.·full

P+?IH\l U.1,H;. ·-· I·f' the tax :i.m l'Hl't. pa:i.d 1;.1:i H·,·i n th('•
h0!1'·1~:i.n@bc,v~~ !' the taxpi:'\)'(;~1•· 1.;hal 1 l:w..~ !:t.11:)j c-:~c:t
surcl,ar-c:i1:::s ~ interests and pe.-,r.1 l ti~s n•·--E~s·cribed by this Cod1:.~. In ·.
n::~qlf,~ct t<:) ·fi l.1::! the l"tid.1.11•T-. ;;,.nd pa)'
ti:>

·1·.h"~
Un.~

tax,,
;z . .
f~~
\
\
~Ji thin thr:,, time reqL1in:1d or in c:a~,;;e a fr ,:1L•11dL•lent n2tun, is ·f'.i li:,,d- --
or a false retutn is ~-Jillful!y made~ the taxµayer shcdl be
subjt:oc.t to a mn.11· c:.liaroe cd FIFTY PERL;Ft,.n . ( 50'1/.) of tl'H::1 ccirr--ec:t
amo•mt .of the tax due in .mddi ti,.m t.r.:i ·1-.he interest and p~nal ties
prov.idftcl by th:i s c~:H:lc:- ..

CHAPTEN 9 TAX FC.JR DELlVEkY TRUCK OR VAN

. BFCT'IUM ~:;::,. Imp<:>1:1:i.t1.m t:>f T,~'l( .... Thi:~l"I❖! :i.m iH❖!r·1~i,)' imprn:~,.~d ;;,n
annual 'fix~d t,u: 1t1~,.. c:.ieliv~n··y "trLII· k ~ va1, ur ;,;11,y vehicl1:1 1.1s1=.-d Ley
mannufacti.,rers~ prndu1.:ers~ ~--Jholl::'Sali:rs. d.,~a!ers or r~t!'lilers in
the llt->live.,r y or· tlistr·ibutior, c>f dist:i.l led s1tir.i.ts~ f8t m~mtet.l
liquors~ sof·i:.drinks, c:iq,,1r ar,d ciq,":\r~tt~s ~ .:\r1d ,.:; ther pro.Ju~ ts. t.o
sal~ 1::i1.1tlets, I.Jr" l.'.OnSLlfnf:,tl'"!=-, wl,Pllr~I'" uil'"l:!Ltly or- ind.ll'"f:,tC.tly~
t·,
within 'l:l·i"~ Cj. ty cl'f' Pi:l!SiilY !' f.H:ff· 1· 11::k cw vc:,n -- ........ -· --F'~.:,()Q .. ()(.) ..

J
 - .... J. !:\··"

T hf:~ ll"rc:tlll,t "'t· ,,, C. tu I'€·! 1· !!, ,. p I' c:idi.u::(•:.' I' !!. !' 1;,I ho.I.("!;;;.,,, lf?,""S" d ("'c:·1 l f!.' I' !:i, !I c:•l"l d
Fet~ilers referred to Jn the formqolnq PMFAgraph mh~ll be
l::'>:1:1mp-t ·fr c')m the tE•>( L"ll'" £'ll:•dcllf£:r s pr (·,·!!;;;i;:ribed e:l!::Hi.H•Jl1e1· !:! in this
Cod<~.

SE::CT.[01-1 3ll,. Pc·,\·:,·m~;;,nt trl' 'T,,,x ···· Thf~• 'tc:•. l'ai:•!,; p1•·i::-~1;;i:1•·:ib~,~d :in. th:l1;.
chapter shall be paid to ·t:he Ci tv Tn_!r:\St.1rer !I be it authorized
ti<,;;, l?Ll t :i (❖/1::- (:)l'l (;) I'' l.,c.;.,·f O I"<•.-! t I IC' t f s:i ,. t :i t:d·. f r d i:\ Y <:rf' ,J i:HH.li:U' ')I (•::• ;,, I: f I Y (❖:' c:U'' " !n
the cr.1se of ne1,J d~live~ y t.n.1cks 01- Vi?.lns ~ntel'"i.n11 into 11sed in
tl,e L,L1si111=ss· ii:1:f'l:P.r Janu.:11· y 31 ~ tl,e eppl.i.c::abi<=: tal-t shc::111 be
pn,n:\tec:I by tl·w:~ 1.Jlli'tl' tQ1r •

Tht..- La>:f'•:31/1::'f c.:,1- lr:i s reµ~ 1--.,.s.E•nta•liv~ sisal l LJe r-·l:::!~1.1i1'"~Li to ·

present the Certi 1' l i:.:a te of H~q.ist.ration ·f t·om ~ - the Land
Trc:1ns·fo1·-Lati<.'ll'1 CJ·l-f'i1::1::~ (LTU) of ti,,. d<-?l:i.Vt!l'"Y tn.,c:k C)y· v,,,n ·f'or
1!,>!!ilH,mc::r,,:, c::d' co1··1•·<i-~!::P""l'ld:i.nq pci-~n,d. t ;,i.nt.l p2t.:i1m,.mt o·f t;;,.-,: ..

Upo1, c.~1:.,J:.il ~ca t:i on and r•:::1~1·mi-ant t,·f th!.:.' t~~-: 1.:m ckd i ver·y
trllck 01•· vr.\n!' ci\ !;;tj_d,:.~,,- sha.1.1 b~ i. ss1.11::-d +o bf-:~ dlm,.>layed
cc,r, s rd. t:L• rH.• HU. y ,,\ t t I 1 ❖.1 w :i n cl!?, I d. (s.• .I. d c)'f' t I H• v f.·~ I 1:i. c: .I f:! ..

Sf:·.CTIDM 35. lmi::,usit.ion c;f rai-: - 1 hF.->I' f..t is f·11?1···l::!l:,y imi,t;:,s1:1ti

on propt ie1·.or·s~ h:~ssces or· <:)pHr.a1:cws of t.hea h-=:r·s <lt·· c:in~-~,r,c:1 ht:>USf~S
in tl,e C.ity u-t 1-'asay c1 ti:\H of Ohli:: Pli!:=JO (F'l.00) bc:1seri on the·:.\
n11mber o-f ri~rsons ar.imi tt1=d l.ncl1.1d.l.nf") those 1~:;vel'"f~d b1/ )\
1::cw,pl:i.lll(•:··n-l".,:\l''y t:i c:kPt11;.. r

SF.CTlOM F',:\Yfll.Y,•rd. of Ten, -·

City l"re,3sur-r- i·JJ. Lhl.n th£:.' fi.rc:;t h~r."inty ('.20) rii.:;..ys cif the st.lCl:! ►.:Hiinq •-
mrn,tl1 b'~• tl,i;., 1•rl1prii:.-·tc:irs. less1::-~s or ope,,ator·s of tl,e moviel,ouses
j_ n ·l'l'd. !!i c: :i. t. )' ..

l I

P.1RI ICI...E I I.. TP1X OH l:11..J:::lil·-IEB'i:) !' FEE!:> (:·i!~ID Cl··lt,i:;:GE!:i

,~,ND O I Hl•::H Cl Wlf•fnH ,~'.l::.'•JEHUI::: ~~;nUHCl:::B

SECTIOM .:,7. Jmpo1si ·l·.:i.on n-f Tc'i<X Tht,~r·e :i.s h,;.!1•·1-:-~by i mposnd . cm
the fc,11 owinq 1•~"?r r-;ons who establish, opt=>rate, ct,ndu.c:t, or
mai.ntain their respectlvc> b11slner;sF.~ s •.-Ji.th the City a Graduated
Bl.lm:i.nc-::-1:,!,; ·1;,, :,:, :I. n t I 1(· • ;,,mou, 1 t m h('1•n:-~,:1·1' l'.!·"1'" p1·•c,i~n; c::1•· :i. bc:~d ..

(a) On m;.u·H1fr.\<:tul'·,,.!ns!, ,;'1!":i-mE•mb.l.mrs., 1•·1:..>1:H,,r.:k.r;-~1•·':,i!, p1· <:>c::f:-:•li>':::oni.!, b1· 1--:•w1;.:•l'·t:; 1;

tiislill~rF-, n~c.tifii:trs, and comi,ounder-s of liql1urs~ distill,ed
s pi. ,.. :i. t. r,; !' ,':\l'l d t,,1 i n f.':!;, <:> ,,. m,,l n 11-f' ,:\ 1: l.• 1 .,.,., ,··r,; l,)'f' <":Hl y ,.,,, ,,. t j_ c:: .I. I:·! crf c:oflHllf,: 1·· i::1,~ o·f'
lllhl!ltiv~r t..irH:I or l"lliltllf•~]!' 1n 1\lCC:1tl"'Cli:HIC~ l'Ji"tl, th f ll .
. I? • ·o .. ""''"~~
 •- ·-·16-:

liJ :i. t h q 1· o !;; 1,; 1;; .;d. ~:;, 1;; ·f t:w t h <,': p 1'· 1-:-~ ,:: <,-~«I :i. n q
1::.;df,md i:\ 1·· Yf::,,, ,, :i. n ti 1<·,.• ,:\illnl.ln t cd' :: ,~i,MU\.IH I OF TAX
PFH ,~Nf--il.11'1

I .es!:, .than Pl.()!' ()()00 ., ........ ,.••, ............ F-... ~-!.c"!B "00
10 , ()()() • ()0 (.')I'' IIH:>I· f? I.ill ·t. lf,~:S!S th..;u·, p :L ~-' 'I ()00 .. 00 ::-;,;;() .. 00
15!'000.00 01'" (1)()1'·(~ but :l.f.,•!:,S th,":\n 201,000 .. 00 ,:J~}.;;. 00
~W,000.()0 C)I' m<:>l'f:: I.ill t 1 t,~!:,!:, th::Hl ::,0 , ()()() .. 00 660.00
~,<) ~ ()()0 .. 00 01''. 11)1'.)I'"(❖~ but .I. ,. .
~!;;1;; -~ hAli l!O ,, ()()() .. ()() 9<j)() ",;)()

4•~) !I,:)•!)•~) tt ( ) ( ) 01' mo,, f:,• l.iut l <-:-~ !,;!,; t h,,m ~.,(• ., ()()(.) . ()() .I.,, ~:\:ln .. ()()
~:,O 1, ()()() .. <>O 01•· 111('.)1'"1':l bu.t lc-~m-1:; th,:\l"l 7 ~';i !I 0()() n ()() :I.., 900 .. ~)()
"?~r~ ()(),:) "()() 01' lllCtl'"f'.·~ l..,ut l fi~!,;m tlli:\l'"r :I. 0() ,, () 1:)0 .. ().C, /.,l /" !=., (>\)
~·:: !• H

]. 00 11 000 .. ()()_ (:) ,,. 11)('.) l'"f.,' but .I. f.❖ i:~~:~ th,,,n :I. ~;tO !I ()()() " ()() ::, 1• ::;oo .. o,;>
1 !:'rO ~ 0()0,. 00 (:)t•· fll('.)l'f~ bLlt :I. t,:•i:i.!,; th.r,n ;:!~)(), ()()(). 0() 4 I• :I. ~=~ : -, . 00
200 !I ()()0 ,. ()() <:)I'. mnt·0~ but .I. <,~s,t=. -t-.h,:1.11 300 , ()()() .. ()() !) ! I / / !':1 n ()()

300,000.00 <:> r· 11)('.ll'(~ but. l~:sr::, th.:t.11 ~.00 , 000 .. 00 B 1, ~~ ~'.'eO .. ()()
500 l' 000 • ()() C>lr ll"IC)l'"t~ but ].,,~ms +. h,,,n 7 ~:,o , oo<> .. oo 1.2, ()()(). ()()
75(),()()0.00 C:)I'" fl\(:)l'·f:~ l.iLd. :Lt?!:>!:> th.,,n :I. 11 0()0 ()()(). ()() 15 0()0.()(}
1,000,000 .. 00 or mcre,but ].r;-~!,;!,; th,,\n ~~ !I 000 00() n 0() ~:'.O ,1,~:! !'.,. ()()
~2,000,000 .. 00 <:)1·· mon.;i but l fi~!,,m th,,'1"1 ()(J(.) .. 00
::, !' ()()() ;:~•=:\ 7!':,()" ()()
~; ~ 000 1,000 .. 00 o ,,. IIH'.) I"''(;,' but 1,. -lm!,; 1·. h;,\n ,:.1 !I 000 000 " ()() ·;::.::, 70() .. ()()
4 1,00(),,()()(),.(,10 01' ffl<:il'f:'.• l.,ut .I. (❖~·;;;1;; tl,,:;,n '.':, !I 1 ,tOO 000 .. 00 ~;;1..1 (:) ~:;, ,~) " •~) ()
,5 1,()()()!'00().C,() CW trrC:)I'"<~~ but l <~-:, !:; ~:; th,':\n {:) !I ~:100 • ()()() "()() ::,b !:=, ,:) ~:; •• () ()
6, 500 1, 00(). 00 <:l ,,. mo r·t;:, .. .. • .. .. ,;, t ,,, 1··,;,t(:-1 n<:)l
exce~dinq fifty five and a half ( 5~; :1./2~~)
<:>1' c:m1e: p<~r<::t,mt (:I.:.'-:;)

(bl 01, wl,ol~sal1::.-r s, clistr ibutors, or· c.h,"i:;\l1::.-r s in c1ny c,rticle of

commerce or, lrJhatever kind 1:l ,= nature in 1:::ICCl'lrdaci:i 1,•Ji t.h ·the
rfo ]. lo11J:i.nq !!, c: ( 1<,~<:h.1 l t:: ll

,l~-\I
1•1 .; -~I·\
,I, \. ("II''(")<:'<::
•, , ,,S, ui' <:•·•"I•::,,:,
.,tf'I,, I',,,,:;, ('ll''
•• 1'"('·'1"(''•··11·)"
,, •• ,, , , ,
1\,""'
,,). ·f't')I'"
, ·(· j··1(•''
,,

pni11:t,:din1;1 c:,,d.1-:-md::\I'' ·yf.•i:U' :in t.1·1,::•• .;,11H.iw,t c)·f':: (.1,l'"IOUH I OF T ~i, X

PEI:;: r=1Mi~l .ll'I

i-e-ss th;;,.n P:L :r ()()() .. 00 . . . . "

'77 .. 00
.,·
1 !I 0()0 • ()() CH'" mr, I' t.' lAlt lei.•rn, than ~~ !I 0()() 11 ()0 ,~·=1. 00
:;~!1000.00 (.')I'. flH:)l'·t~ but h~ss t.h,:\11 ,:i !I ()()0 00 N /~:, N ,:)()

3 1,000 .. 00 Cll' me,,.<·,~ I.Mt l.1,;,,1;,r,; ·tll.;,rn ....~ ., (.>()(., .. 0() :nm.oo
4 I' odo .. ()() (:)I'' ,r,01•·1,·) but l f'.,•!;;r:; -1'.h,:,n ~. 1• poo .. oo I. ~:1() .. 00
~\ 1• o,:~o "o,:, <:) ,, me) n,: b1.1t lf;1m1;; t.11,:,,n b 1,0()0 .. 00 :I.B;:~ .. 00
6 1, ()()() .. 0 () D 1•· mO I'"<,·! but l ~:•>!,;.s;. th;:,n 7 !I ()()() " 00 ·2 :I.~•.\. 0()
7,000 .. 00'or more b1.1t :I. (❖~iii- !ii- th,,,n B 1,000 .. 00
8,000.00 or mo~e but .l.<.:::•1ss;. "l"h,;.n :I.() !f 000 .. ()()
:L0~000.00 or mo~~ l.,ut l ~,~SS:, tl,i:H\ :I. ~-' ., ()()() .. ()() :5::)() ,, (J()
15,000. 00 cw m<:we bu't. .l.ess ·t.h,:\I'\ ;;:o 1, ooo • oo ·'tl'.c":! .. 00
'.;W, 000. 0() (:>I'' flH ,n;, l.iu t lf~SS 'th,:\r'I 30,0()().0() 49!:, .0()
30,000.00 or more l.it.t t J. ~:·)!,1f.> than lH),()00.00 660 .. 00
40,000.00 or more l.,ut 1 f,•i;;s;. t.1,.:-\n 50!1000.00 9~.?o. O<J
50,000 .. 00 OF mor·e but .I.(,❖ !!!-!:, th,,,rl 7 '.',) !I 000" 00 l .. l!-B !'.\ .. 00
75,000 .. 00 OF more but 11❖~!,,1,;. ti 1,:\1'\ :1.(1() !I()()()" 0() :I. 1,980 .. 00
100,000 .. 00 OF mor~ but .l.(❖)!i,!!i ·I· h,,,rl :I. ';_i() !I ()()() " 00 HO:)~':, .. 00
~':'. !I

· :I. '.',\0 :• 000 .. (JO t:> I' mo I' f,:• but 1 f!: ii,!,; tll.;;1n ~':!00 !I()()() n ()() 3 :, 6·::,0 .. 00
200,000 .. 00 or move but J. <":!:!-!:> th,:\n ~,()O 1, t.)00 .. 00 ,'.J •1 9~:,() .. 00,
300 !I 000 • (.)() (,) I'" fh( In:? l.i1.tt l t:~1;;1:;. ti ,,,,n !'.'.00 !I()(_\()" ()() 6 , 60(., .. 00
500 !' 000 ■ ()0 C) r· fl'IC) r·.;;, b•lt l~S!S ·l·.h,:\rt / ~.'lO !I 000 • 00 (J !I (y()() N 00,
750,000.00 or more but l""'S!:> ·th;;,n :L , 000 ., ()()() .. 00 :I.:·:; , ~~00 • 00
i,000,000~00 or more but J,Ci~fi>m tt1r.1n ~-~ !1 001,) :• (}~)\) ,, \>{) ~- (\
II,•.,?' ....'·-.I,,,,.,,-. "'•f''\('\,f
Jj:~, 000, 00<:•. 00 <:>r mcer f':.- .. .. • • • • ,;, t ,;. n ot.
excmeding m~v~nty fivw
c:>·1' cm<❖~ ri<·,~ 1·· <::f.-.. 1, t ( :I.:·-;,)

µYvi'--
 • -:l 7--·
--
- --
I

(<.:) Un c">q.101·tPr!::>, and man1.d8.c:t1.1r··1.;_ff!:,~ mill1£-rs. f.ll'"t.:1du1..1,1rs,

wholesalers,distributors, oleal~rs or r~tailers of essential
t.rJmm«::idities enunH~r.. c::i'b,:~d hEH F.:1t..1ncl(;:~1··· e1'1: c1 rF.,t(;;1 not e.•:-:c:Med.inq f 1fty
perc+'mt of the n~tes pn~s,.1· j_bod 1.1nd(;:H'" s1.1bs.et:.tion (a)!' (b) !I ;.md
(d) of this sectionn

1. Rice ~nd corn

~-~ .. WI,f:~ t:, ·t ,:., ,, <~ 4':\ ~s ~:; .;:, v <·:, !' ·f= J. c:,1..t t !• ill<::~ f:\ t ~• <:I ~·t, :i. ,.. Y ,:, ,... t)<:I tJ c: 'l". 1:i l C) <:-c:·( 11 y
m,;,nu·fii\t:.t.1.u··"'·d, p,,·cH::esscd or f.)res~t-v«::~d 1'<:>ocl!, !!;l.l<:Ji:ll,.io salt.
irHl<:I <:>·t.1,,..,i, ii•CI ,,. :i. c::u J. 'l.l.l 1· ,:\ l m;;, r:i. ne !' i,,nd ·fn-;:•s I, 1:..1,;, 'l'.f:•H" p1•·oduc::tm !•
whether in their oriajnal state or not:

5.. A(;t,,·ic:,.t:r ttll'c',\.I. :i.,n1)lt-.~m~-.. . r·,-t.11~!' c::-~(:1tt:i.pfll<•t•nt i:\n<:I 1.,c>!S°t.".. r··•<:,1'·,,-•:•~st

facilitiesio fertilize~s~ pasti~ides, inmocticict~s
and otl~r farm inµuts
,..

6. Poultry.feeds 8nd other animal fee$

7. School suppliem; and

(d) On r~tailers

With q~oss sales or receip~s for th~

' p l''fiH.:f.~(:
. 1:1,· n <,:I c:: cl ..·1 ~,!l'l l. I i:l I' Yf.❖ i:\I' er1·. ::

P400,000.00 or lems ~ " " " " "

P400~001.00 or mor~

Provid~d, howev~r~ That baranqays ~hall have the

~l:t.lusiv~ .l'u~1~r to. levy taxt::-s, as provider-I under Sectio1, l52
hen::•rYf, 1:m i:_tl"C)li•!!I i;;;,,.I.<',:!;,. C)I'" ,,·t;.~c:i:d.pts cd' -1'.hM p1•·t,~1::c•r:I l.nq c,'!\.l.,,,,n;l,·,u·· yc,.,,;,,r·
of fifty Thousand N~~os (P50,000.UO) or less, in the cas~ of
cities, and Thirty thousand· pee:ws (P3Cl,000.00) or lP.ss, in the
case of municjpaliti~s.

(i:.-) Own~rs or opt:::r ato..-s of caff:-os, c~f~ter ia, lee-Cream and

other l'·ef,,.et:;hmt:-:-nt f')•"l' ' l•:H'"l!I,, n«•st.At.ll"rHt1'.!il 1, ~h.~d,'!\•"·Fnunt,11:in., t.),,fr·m.,
car·ind1,::1,·ic1 eHlcl ·food c.;,te•,,·c❖~r-!l• mh.:'11 l'"'Y -thl"' t.;,x in .-,1c:c::cwd.;rnc:fi• wi ti,
the fQlJ.Qwtnq 1ii'ih{~\illtl,l,\t~?

.~.r J
 •- :I.B··..
••
t,J:i. th q 1''0!,,1;; ;;,nnu,il .I. !:U:\l <,·)1i> ,,,nd CH" n,~c i ptm. ·f'c:,1·· th<,~ p1•·f,i l:"l'·)d :i. nq
y1-;)c':\ ,, :i. n t I 1<·'' ,,-..mo1.1.1, t o·f ::

Leas than P2,-000.00 fl H 11 ti "

.... P

~:: ~·(),:)()fl()•:) 01·· ll'tOI'(·?.• l.,ut lf,)1,;m th.-;,n ::,:,·?:'.',0 .. 0,:)

~·:) ~· ·7 ~:=, () ,. () ,:) Cl I'" ll'IOl''l('! .l.ess thAn 4,500 .. 00
but
,!J !1 ~=.)()() "•:J() DI'' ffl(ll'<•:-1 l 1-:11,;m. t I 1 ,,,.n
l.n.1 -t. b :• :I.:.:: :'.i .. (J()
(:, :• :I.~:: :'.i. 00 C)I'' mnn,,• less th~n 7,~50 .. 00
but
"7 :• ~-=~ ~.() • 00 DI'' mo 1· f,) .I.<·:.• m. !!, t I,;;, n
l.,u l'. !:l !' .i' ~:,O .. 1;)() .(:~ '-"I ~-:~ ,, () ()
a:• 7~:,o. oo 01•" mnn,~ less th&n 10,~75 .. 00
but ,:) ::·) ;;:3 0 () ()

:I, 0 !I';(? :'.i • 00 01·· (I) CI I' (·:) .L<-,1,;;r,; th;,in :t.:.'::., :1.~·:~!'., .. 00
l.,ut ,:t () ~:_:. " (j ()
:l. ~-=~ !' l ~·:~ ~::, -.. () () 01'' m<:)n;(• less than .1.5,250 .. 00
but li <;) ~:.\ " () ()
:l l':, :• -;~ ~~.o . 0(1 01'' ll'IC) I''(,~ 1,ut lf.,•!;.!,; :t.lv:1.n :l.<'b!,7:':,0 .. 00 ~=, l:. ~-:! " () (>
:1.6, 7~.i(). 00 01'' ll'tC)I'"(;(- ~Jt .l.ess th~n 18,250 .. 00 ,:>()~:} .. ()()
:I. B !I~·:: !:i() .. 00 <:)I" mot·<·,) l.,u t l<·:~!i,!:, tlli:H·, ;::o !I 6~:~l':, .. ()()
~w :• /:):;:'. :~... oo 01•· '
ffrC)t'(;(• but l~ss +h~n 7~,~?5 .. 00
~-=~ :·:; ~· :·:, ·7 !::, .. (j () 01' mo1··,,:-: I ,u -t. .I. 1-,rnrn; t h-1:\1"1 ~:!7 !' (>-:JO .. 00
~=~·? !' ~)()() "()() 01'' fflC)I•"(~) but l~ss than ~0,000 .. 00 .I. !I () ·r. ~:'. • 00
~,O :• 000 • 00 01·· ffrC)I' I::! 1.,u t l<-:.•S!l> th.-~n ;·:,~, :• 000 .. 00 :I.., :I.~·::!'.\ .. 00
::;:3 :• 000 .. 00 01'" mo1··1,~ but .l.esm th~n ~5,875 .. 00 :1. !I ~--~ ~·:; ~=l ,. () 0
f3 --;· ~=.=, .. () ()
::, ~:.=. !I DI'' il\01' f:) l.,ut .L1-::,;;;1;; tl,.ii1n •!0:,6'.c::~.i .. 0() :l. !' ::·, /:;:~ " ()()
-IO:• 6'.::! !':, .. 00 01•· ffl(:)1-'(i~ but 1 <i,•1,~m +. h,,,.n 4 ~-' :• ~:,00 .. 00 :I.:• •!!El~., .. 00
~5,500 .. 00 DI'' !1'101' f'• ~Jt lems ·thnn 50,000.00 :I. ,, 6BB .. 0()
50,000 .. 00 DI" more . . . . . . . . at a rate
not exc~mdinq fifty percent (50%)
,.rt' 1.-:,n <❖:• PE•,,., :,-,·n t ( l :·~;) ..

( ·1') Or, c:nn ·1·.1·· ;;,_ c: tn,---s; <:d' c:, l.h1.•,'I' :i. n cl1-,n..•<,•:r,d1❖:•n t C:<:ll"1 t 1· l.:t c: I.en i,; :l.n ,i1 c: c: ...,n:I :i• n c,,,) ..-::--.,,
i,J:i. ·I· h th,❖) ·fc)l .l.c,1.\1:i.nq !,,, hE)•·lulc;,• ::

With qrcss raceipls fer th0 rrecedina

C;,, l f:,•n d ,i1 ,,. Y<,·:• ;;, 1·· t n
th<❖) ;,, mo,., n t o·f :: ,::,l"JUUHT CJF T ,:~x
PEI·! ,::-,1·-IMl..WI
_.,
_

Le~• than P5,000 .. 00 U U to II 1::, ,:1:1. "()0

5,060 .. 00 or mar~ Lui. l~ss than l (.) i• (.1(.)(l .. (.10 9~·=~ .. 00
10,000.00 or more but Jess than .I. ['.', ,, (H)O .. 00 J:':,J .. 00
:l. ~:, ,, 00•~' .. ()(l D ,,. mn n-,:· l,1.1t th,:Hl lf;.-;;;m. ~-:~O ,, (,100 .. 00 ~::t.H:$ .. 00
20,000 .. 00 or more but l c,;-!!>!!, ·1·.h,;in ::iO !I iJOO .. ,;)() 4:1.?.00
30,000 .. 00 or more 1..,u t l F·'fa !!, th.-,,n 1..i ,:) ~· (.• 1: ) , : ) II •:),:)

40,000.00 or·more but .l.1;;-•;;m th;:,.n ~:,'.) ~· (.)()() .. 00 H;:'.:') .00

~;,() :• ()()() . ()()
7~., ~ 000 .. ()()
:I.()():• 000 .. O(>
1 ~.iO , 000 .. 00
~;~()()!I()()()
~~ ~,o ,, oo<) .. oo
~:,()~) :• ()0() .. (.I()
(:)t'· '1H.'•I''(❖~ I ,u-t. ll-:,:01;~!;; ·l·.h;;,.n 7 '.'!, :• 000 .. (),:) :I. :• ::;;;:o .. (.•0
01·· ffl<:il''1':) but ].<,~!;;.;,; th;;,_n J. 00 ,, 0 1.)() .. 00 I. !,9BO .. OO
01'' mn1·(•;1 l,ut lf;:m-!:, tl,;,;1n :I. ~:,O. 000 .. O(J :;:~ !I ~? :I. () " ()(.)
QI'" mn1··~,~ 1.,1.lt . .l.l'.;,;,;.1;;. t.h,,,n '.i:'.00 (:11,)() "0,:) ,:; !' 9/::.0 .. 00
H ()() 01'' mo ,,. t,:, l..11..l t lf::i:~~:~ ti ,,i:\l'l '.::~ :'.iO 000 .. 0(~ ~:;r !1 l.Jl! ~:.\·,, ()•:)
01'' ffl(:)l''('.i' but .I. !:;,r.-rn; -1-. hi:\t"1 ::100 ()()() .. 00 <:>:,4BOnOO
Ol' mo 1··1:,: but l f.,•1,;.,;; t h,,,.n 400 (.100 .. 00 ~, !I ~-;~lJ(J (J(l fl

lWO :• ()00 .. 00 01" ll'JC)l•·1:.,:• but .l.1;~1;;1;;. ·I· h,.,.n ~:,()~) ()()~) .. 00 .J. ~=~ ?f ~:) 7 ~:_:, .. ()()
~:',00 ~ ()()(1,. 00 01·· 11101''(·:) I ,u t .I. f,~!,;.!;; t h,;,.n 7 !';,() :• 000 .. 00 :I. ~:; !I ~;3 / !•.=. H () ()

7\':,0 !' ()00 .. 00 01'' ffl•)l''\,i' b1.1 t .l.<"•i;;m ·I· h;;,n :I. 1,000 ., ~)•JO .. 00 .I. !:=. ., ,:) ·7 ~=.=, .. ()()
:I. ,,<JOO,, 000 .. ()() <:ii'' mc,1··<❖) l.iu t lf:,•s;!,, ti .,,,n .~':'. ,, ()()0 i• (.)00 .. 00 :I. ·.7 .• ~-=~ ~:=,() .. (,'•~)
2,000,000.00 or mcire . . . . . . . . . at a t·a+e
no-t. excePdin~ mev~nty-f:i.ve pcrc:~nt (75%)
") ,l!
,. T ("..•...I (/l
•• .,,... I'' t"•••' ... ,.., ,I,
I'"/.\ t. ( ..I ".1
'• ) N
 •a -20·-
•-
(i) Discounts earned and actually collected in
advance on bills discounted;

(ii) Interest earned and actually collected on ·

demand loans;

(iii) Interest earned and actually collected on

time loans, including the earned portions of
interest collected in advancer

(iv) Interest earned and actually collected on

mortgage contracts receivables:

( 2) Interest earned and actu~lly collected on interbank.

loans.
-----(""3) Rental of property - this represetns the following
rental income:

(i) Earned portion of rental collected in

frdm lessees of safe deposit boxes;

(ii) Rental earned ahd actually collected· from

lessees on bank premises and equipment.

(4) Income earned and actu~lly collected from acquired

assets.

( 5) Income from sale or exchage of assets and

property .

( 6) Cash Dividends earned and received on equity

investments.

(7) Bank commissions from lending activities.

(C)
( 8) Income component of rentals from financial
leasing.

All other income and receipts of banks and banking

\.
institutions not ~therwise enumerated above shall be
excluded from the taxing authority of the LGU concerned
such as:
(1) Interest earned under the expanded foreign
currency deposit system.

(2) Int~rest accumul~ted by lending institutions

on mortgages insured under Republic Act No. 580,
as amended, otherwise known as Home Financing Act.

(3) Receipts from filing fees~ service and other

administrative charges.

C-0) Situs of the Tax - For purposes of collection of the

tax~ the following shall apply - (a) All Transactions
Filed with or· ne~otiated in the branch shall be recorded
in said branch and the g~oss receipts derived from said

·r r ·. Transactions shall be taxable by the city or municipality

SLICh

C
 •- -21- -
(1) Transactions negotiated with an approved by the
branch manager under his own authority; or

(2) Transactions filed and negotiated in the branch

but being beyond the approving authority of the
branch manager, ar~ forwarded to the Head Office
for final approval.

TAX ON INSURANCE COMPANIES

The term II Insurance companies" shall include all

individuals, partnerships, associations, or corporation
including government-owned or controlled corporations or
entities engaged as principals in the insurance business,
includ~ng their branches, ·except mutual benefit associations ~ - -
and purely cooper.a ti ve insurance associations organized Linder
l~ws on cooperatives. The term shall also include
professional reinsurance.

(a) Domestic insurance comp~ny - shall refer to companies

formed~ organized or existing under the laws of the
Philippines.

(b) Fo~eign insurance company shall include companies

formed, organized or existing Linder any laws other
than those in the Philippines.

( C) Branch - a fixed place in a locality ~stablished as a / ) . '

branch of an insurance company as authorized by the ,'/ · '.,(
Insurance Commission.

Insurance policies shall· be classified as follows 1

r f

-· •·
I

:/

(1) Life insurance policies which may be

(i) Individual Life

(ii) Group Life
·(iii) Industrial Life
(iv) Health, accident and ~isability insurance

(2) Non-Life Insurance contracts which may be

· (i) ,Marine
(ii) Fire
(iii) Casualty

(3) Contracts of suretyship or boarding

For this purpose, 11

gross receipts" shall include onl_y
the following:

(1) Insurance premiums actually collected, except the

· _ fol lowing!
(i) Premiums collecte~ on insurance policies issued
before effecti ty of the ordinance enacted by
the city 1ni~ipality imposing the taxi
 •- 9
-22- •
(ii) Two pertent (2%) of all premiums fof the sake
of fire, earthquake, and explosion hazard
insurance persuant to P.D. 1185 Otherwise
known as fire Code of the Philippine,

(iii) Premiums refunded within six (6) month after

payment of account.

(iv) Reinsufance premiums by a company that has

already paid the taH.

( V) Premiums collected or recieved by any branch of

a domestic corporation firm or association
doing business outside the Philippine on
account of any 1 i fe insurance of the insured
who is non-resident.

(vi) Premiums col lecte~ or rec~eved on account of ~ \

any reinsurance if the · risk insured a g a i n s t ~
cover, located outside the Philippines, or
the insurance, in the case of personal
insurance, resides outside the Joriegn
country where th~ original insurance has been
issued or perfected,

(vii) Portions of the premiums collected or

recie~ed by insurance companies partaining
to variable contracts; and

(viii) The excess of the amount necessary in

insure the lives of variable contarcts. --
/).
' ',

However the aforementioned tax exempt premiums \, ·/ / ,'(')

shall be recorded and declared seperately.

(2) Interest earnings on loans and discounts

P\
actual 1 y · · . ., \
collected. \
\
(3) Rentals actually collected from property owned by_ \ ,
insurance companies.
~
(4) Income actually collected fro~ acquired assets.

(5) Cash dividends received on equity investments, as used

herein, "gross receipts" shal 1 not include the fol lowing:
(1) All other income and receipts not otherwise
enumerated in the preceding guidelines shall be
excluded from the taxing authority of the city
concerned.

(2) S~rvice fees receive~ from fire, earthquakes, and

explosion pre-insurance adjustment business directly
to agents, pursuant to P.O. No. 1185, otherwise kno~n
as the Fire Code of the Philippines.

Situs of the Tax - For purpm1es of collection of the tax,

·/ the·following shall apply-.

.( a) Insurance contracts/policies issued by the Head )

Office or branch as he case may be and the premiums
and/or gros rece s due on such cont~acts/policies
shall t ,•abl · by the city where such Head Off ice
 • II
• -23-
•
or branch to be which such premiums or gross receipts
where actL1al ly paid is located. This rule shal 1 be
applied irrespec~ive of whether the insurance agents
or brokers ~"ho are not residents of the city where
the branch is located or affiliated with or assigned
to such branch.

BUSINESS TAX ON FINANCING COMPANIES

Tax on the Gross receipts of Financing Companies1

(a) The tax on financing compa~ies is hereby levied

their gross receipts for the receiving
year.

(b) For this purpose, "gross receipts" shall

only the following:

(1) Interest from loans and discounts -

this represents interest earned and
actually collected on loans and
discounts. The ·ff: is a breakdown:
r
( i ) Discounts earned and actually
collected on the• portion of <
/)\
interest collected in advan·ce
on bills ~iscounted;
. (ii) Interest earned ·and actually
collectd on demand loans •
'
p
,. . . .

(iii) Interest earned and actually

collected on time 1 oans,
including the earned portion of
interest collected in advanceJ

· ( iv) Interest earned and actually

collected on mortgage contracts
receivables;

(2) Interest earned and actually

collected on interbank loans.
(3) Rental of property this
represents the fol lowing rental
income:

( i) .Earned portion of .renta 1

collected in advance from
lessees of safe deposit boxes;

(ii) Rental earned and actually

collected from lessees from
bank premises and equipment;

C4) Income earned and at:tllally

collected from acquired assets.
,,,.-·
(5) .ncome from sale or of
assets or property.
I
I •
• -24-
·• -
(6) Cash dividends.earned and received
on equity investments.
! I . (7) Income component of rentals from
financial leasing.
,:• ·•

Situs of the tax - For purposes of collection of the

ta~, the following shall apply -

(a) All transactions made by the branch shall be recorded in

said branch and the gross receipts derived from said
transaction shall be taMable by the city where such
br.anch is located.

(b) The ·gross receipts derived from transaction made by the

Head Office, except gross receipt recorded in the
brancheses, shall be taxable by the city where said Head
Office is located.

Tax on th~ Gross Receipts on banks

companies and financing companie!!S is hereby on
their gross receipts for the. preceeding calendar year, at
a rate not exceeding · seventy five (75½) of one percent
( !Y.) of the _gross receipts for the preceeding calendar
year.

Time of payment The tax on banks insurance ~

companies and financing companies, due and accruing ~ ·/
this City shall be payable ~a.dthin the first (20) days o ~,,,- ·,_-,,
January or of each sL1bsequent quarters, as the case / :·,)
maybe, unless otherwise fixed in corresponding local t , > ~\
ordinance. · \
\
\

E:-:amination of Boo~~s of Accounts and Pertinent \J

Records.

(a) The City Treasurer or - through any of his

deputies duly authori~ed in writing may examine
I'
the books of Accounts and other pertinent
records of the · Banks, Capital Insurance
companies, and financing compani~s in order to
ascertain, assess, and collect the correct
amount of the tax due.

(b) The examination shall be made during regular

office hours not oftener than once ·a year for
. every tax period, which shal 1 be 1 imi ted to
verifying the summary of transaction submitted
by banks. Insurance companies or financing
companies upon which the declaration of gross
receipts for the preceeding calendar year has
been based and the tax paid thereon. Su~h
examination.shall be certified by th9 examining
which certification shall be made of
the books of accounts of the banks, /
and financing campani ■■• ~
 •- -25
••
1) Lessors or Sub-lessors of real estate including
accessories, a pa rte 1 s, pension inns, apartmer1ts,
condominiums, house for lease rooms and spaces for rent shall
pay the tax ~n accordance with the following schedulez

Those with gross receipts for the preceding

Calendar Vear in the amount: TAX PER ANNUM

Less than Pl,000.00 • • • • • • • • • • . • • • P e>1empt

1,000.00 or more but less than 4,000.00 45.00

4;000.00 or more but less than 10,000.00 112.00

10,000.00 or more but less than 20,000.00 338.00

'°'\.
20,000.00 or more but less than 30,000.00 675.00

30,000.00 or•more but less than 50,000.00 1,125.00

50,000.00 or more • at a rate not

for puposes other than - exceeding seventy

residential of one percent (l'l.)

for residential purposes - at a rate not exceeding

fifty percent (50½) of
one percent (1½)

2) Subdivision operators, per square meter -P.0.0225

The tax shall be based on the total area of remaining

titled in the name of the subdivision operator.

(i) Owners or operators of privately-owned public market and

shopping centers shal 1 pay the tax · in accordance \.'d th the
following schedule:

Those with gross receipts for the

preceding quarter in the amount of: · TAX PAYER QUARTER

Less than P5,000.00 . . • . . . . • • • • p 278.00

5,000.00 or more but less than 10,000.00 562.00
10,000.00 or more but less than 20,000.00 1,125.00
20,000.00 or ~ore but less than ,30,000.00 1,688.00
30,000.00 or more but less than 40,000.00 2,250.00
40,000.00 or more but less than 50,000.00 2,812.50
50,000.00 or more but less than 60,000.00 3,~75.00
60,000.00 or more but less than 70,000.00 3,938.00
70,000.00 or more but less than ao,000.00 4,500.00
80,000.00 or more but less than 90,000.00 5,062.00
90,000.00 or more but less than 100,000.00 5,625.00
100,000.00 or more • • • • • •

For ~v~ry Pl,000.00 or a fraction th~r~of in

xcess of P100,000.00 P35.00

ng aged in the sale of any merchandise or · _(

as herein below s,pecified, taMes at a ~
peddler:
! • •
tt ( 1) Peddlers of any articles or merchandise
- - I.et.S. f.J.rn.
P 75.()0
AMMl.Jl'I.

t carri~d in trucks or any other motor

r vehi<:l.i"?s

(2) Peddlers of any article or merchandise 50.00

carried in a motorized bi~ycle, tricycle
or other than those specified in (a)
,,\bove

(3) Pedd 1 ers of any article or merchandise

carried in cart!' caretela or other "40.00
vehicles drawn by animals

(4) Pedd"le-~rs of ,'Elny article or merchandise

carried in a bicycle, taxicab or other 30.00
similar vehicles

(5) Peddlers of any article or merchandise 20.00

carried by a person

In addition to the above there is hereby

imposed additional tax ~n the sales of 29.00
perfumed and other luxury articles in
t l'H·al i:\lllC>Un t <:l'f r.

CHAPTER 12 FIXED TAX ON rrrHER BUSINESS

""\\
SECTION 38. Imposition of Tax - There is hereby imposed ·
~s herein below mpectfied, taxes on the f c> l 1 m•-1 :I. !"H~I bum :i. n e~i,H:. :: .. - ~ •
I

~) On dealers in fermented liquors, d:i.st:i.lled spirits

,Mid/cw wirH:.>!i;.:

TAX E'E:F~ AMMl.Jl'I

1. Wholesale dealers in 1~reign li~uors P 1, BOO. ()0

2 .. Wholesale dealers :i.n domestic liquors 90() .. ()()
..• .
_,:, Rf~·t.,,\il d<;:1,:\l.<;:•1'·1; in ·f'<:>l'"<,d.<.:,n l:i.qw:>1··s t."!!:\(). 00
4 .. Ret~il dealers in domestic liquors· 2~~~.\ .. ()0
5. Wh~lesale dealers in fermented liquors .:1so.oo
f., " Retail dealers in fermented liquors :I.B().00
7. Wholesale dealers in vine liquors H.15.00
f.3. Ret~il dealers in vine liquors 1.15.00
9. ~et~il peddlers of distill~d
manufactured or fermented liquors 405.00
:LO" Wholesale peddlers of distill~j
manufactu~ed or fermented li~u~rs 450.00
:I. :1. " Retail dealers in tuba, basi and/or
tapuy 11 t:i.00
:1.2. Liq1:1rJI'' ~,H-?l'"V<,~1•·!!• !:',00.0()

L Retail leaf tobacco dealers 1. :L 5 .. ()()

2. Wholesale leaf tobacco dealers 450.00
R~tail tobacco dealers :I. :I. !',\ .. ()()
Wholesale tob~cco dealers 4 ~:,() .. ()()

~-
 •- 27 ~-•
•-
TAX PER At-lHUM.

·5. Retail peddlers of tobacco products 115 .. ()()

6 .. Whclmale peddlers of tob~ccc products 150. 0()

c) On ownres or operators of Amusement/Vending

devi r.:er:;:

:f... £!~,;\c:h juke bc,x m.;1ch:Lne!,; :I. 7~:'i .. 00

2. Each machin e or appartus for visual
t:m tt?r·tainmc:£-n ·t '7()" 00
3.. Each machine for dispensing or vending
softdrinks and any other articles 260 .. 00
4. Each apparatus for weighing permon 55.()0
5. ·Each machine or apparatus for printing
letters or numbers 70.00
6. Each similar device for vending game$
of skill or amusement 90 .. ()0
7.. Each coin operated amµsement mahine
or app.~1•·;,d'.us

d) On owners or operatorm of amusement places:

L Night and day clubs 6,900.()0

2 .. t-1:i:<;,i ht <:>I" clay r.:htb!,; 4 fl f.>()() ()0
II

Social clubs and voluntary

associations unless exempt from ~he
payment cf impositon under existing
laws and their ~mplementing rules and
1'"eg\.\ 1 ,i\ t :i. <:>n s

a ..
b.
W:f.t.h ~,()O
With 400
(:) r
(JI"
fllC)l'"e m<,;~m b<:~ ,,·s .
m<:> I'"(;.:• m<-~mb~•1 ·m 1
:I. !I 035. 00 __/""//).
:_
bu·t le!:,s -~.han 50() 1305.00 '·L/\
c::. ll.l:i. th ::;o() nwn.~ m<0mb<((ol''S
<:>I,. ..,-' \
•bu·t l<i:-!,;!l, ·than l.l()() 690 .. ()0 I _., \
cl • t,Jj,·th 200
but l ~:-~ms
llJ:i. ·th :LOO
<:>I'" more
th.,tn ~:,00
(:)I'" illC>I''<:?
fl)f!:lll b(:?l"S

m<•:~mb<=-l'"S
~rn, . oo .,
\
\ ..

e"

·f.
but l~~ss th,i\n 200
llJi •th l <-:~!:•!a ·than :1.0() nu,~mben:;.
46()"00
::M~,. 00
\
Provided, ho~,ever, that should social clubs or volLmtary
association1r. undertak<~ r.>r open:d.r~ any bl.l!a:l.nt?ss a<:·t:i.v:i. ty m<•?n tic:med

I
in this
taxes,
Code,

c\.
the same

Super clubs, cocktail lounges

shall be SL1bject to the corresponding

or bars, beer gardens, pub

h<:)Llt'ie~:o disco hc,uses itl"H:I .other
similar emtabli•hments 3,60().()()
b. Cabarets, dance halls or
dancind pavillion A:: , ~:: ~'i() .. 00
c:.. Skatinc;J rinks :J., 125. 00
d. Bath houses, resorts and the
l i k+:,'!:• 67~..... ()0
a" Steam baths, saunas, and other
similar establiihments per cubilcle

(Excludiri massage cubicle which

ifil tax~d under S~c. ~)
r
t
•-
TAX_ PER Al"-IMI...Wl.
i.
•f.. B :i. l l :i. ,,, n:I ,,HH:I Pcm l H,,i 11 s

For the first table P :I. :I. ~-' .. () ()

For each additional table f.J ~,i 00
N

g .. B6wling alleys

Automatic, per lane

Non-automatic, per lane :I.BONOO

h .. Circuses, carnivals and the

l :i. k<;~1:) p<;i•I'' di:\Y

For the first ten (10)"days 9() .. ( ) ( ) ~

For each day there after :I. :•.i .. ()()

i. Side shews~ per.booth

For the first ten (10) days ~~ ~\ N 00

For each day there after :1. () .. ()()

j. Merry-go-rounds, roller coasters,

·t= f:~ nr :i. f!.' ,;; w h<❖~ f:~ l 1,~ !• 9 ~\I :i. n <;_I ,;: !I ~; h <:><:; t :i. n (I
galleries or mimilar contrivances,
p<-:-:,1r (::c;n tr :i. Vi:\n <::(❖~

For the first ten (10) days ~=~ ~:, . 00 / \'

. '\
For Jach day there after :1.0" ()() .....\
}

f.a.:" Theaters and Cinema houses ,,.,-')\_,,

a.
b.
Itenerant operators per day
With orchestra only and with
~i·ttinr1
··".. ••• ':.':. r~,J~rity
:·<· (. -· •• of lems than
~~:=:, .. 00 \2)\
,.".
<
::_=,oo pr.;, ···,;;on 1;;
c. With balcony and orchestra
and with sitting capacity of ·-·--1-· ;~:
lems than 500 persons :1. :• ~:, ~.i O • 0 O ,,,
',
d. With balcony and orchestra
I /
and with sitting capacity of
500 but less than 1,ooo·persons :I. !I BOO " ()()
e. With balcony and orchestra
and with sitting capcaity of
1,000 persons or above
f. With loge, balcony and
('.) I'" c:: h (•l' ll> t I'" ~:\

, An additional tc:1>: of one h1.1ndr,ed percent ( 100'1/.) of the

l mt1LH'l ts prescribed · above shall be imposed on air-conditioned
if e .;-1ter,;; ,:tnd c::1.rH,:;,m,,, 1--,c;use-:•i;; N

1. Boxing stadium, auditoriums, gymnasiums,

concert or similarc halls or similar
' ' <(,'!;; t,:1 bl :i. ,;;hm<;;on t!i> ~,7!:i .. 00
m .. Boxing, wremtlinq or martial arts
contest, per exhibition

n II '¼ ' :·:,()()" ()0

f,,

J
...... :I. 1 ~i. 00
 •- - 29 -·
•-
TAX. PER. AMMUM.

p. Cockpits~ per annum p f., ?• 7 ~:', () • () ()

F'e ,,. <:wd in,,, ry 1:<:><:: Id' :i <J 1...-t :t. 0 .. ()()
Pe,,. cl <!W by <::<:H: 1,:;f1 :i. <.~ ht ~=~~'.\. ()0
Holding in international
d•:?rby c<:>ck;fi<J ht io per day 4 :o 500.0()
Per internaticmal derby cock:f'ight 225.00
Holding o·f . local derby cc>ck:fight
c: <:><:: 1,:;f :i. 1;,1 ht pf:~ 1•· d c:\ y

<J. Gun <::1.ub1r. 4~\(). ()0

.... Judc>·•ki:\t'·,,, -t.e c:l,.,bs ;~;:!~:, ,;O()
s,. Pelota/squash courts~ per court
t. tennis courts, per court
u. Jai-Alai Frontons and/or coliseums

1. With seating capacity od 25l'OOO

pet"scms or mm"e 22, ~.oo.oo
2 .. Wtth sea~:i.ng capacity from
15,000 to 24,999 persons :,.. ~:, :• 7 ~.\() .. ()()
3 .. With seating capacity from
5,000 to 14p?99 persons :I. :I.?•~~:',\,:). 00
4.. l!J:i. th !:;f.;-;;,t:i.ru.:.1· <::.;,p;,u::i. ·ty · o ·f
less than 5p000 person~
5. Per gaming day on Hai-alai
or fraction thereof ~~25. 00

01~-T~ack betting station and

Off-Fronton~ per station· 2!12f:\O. 00
/) ,
\ ,. ./2
w. Other amusement places not above
(❖~l'll.ltn(::\l''c:\ tc;~d ~:,4(). 00 .
('
p ·
-.,....,_
Educational life plan or Memorial
Plan establishments

Principal Office

For <1.i'a1:h b.r,:1n<:h:, pc:,yc~bl<·~

to th• city/municipality
where the branch is located 99(). ()()

x. For the first table

For each ~dditional tabla.

B, ~~~.iO. 00

Bearding houses with accomodations for

Less than 10 boarderm ::;('.\.,00

11 to 19 bo~rders 50.00
20 to 39 boarders 70.00
40 or mere boarders B5.00
 • -· 3() •..
••• e
Lodging houses with accomodations for:

Less than 15 lod9ers p 1 '::, ~;,() .. ()()

16 to 2.:1 lodgews 2!':;~50.00
~5 or mere ledgers ~:! , 70()" ()()
G<Jl i' L:i.nks : 4, 95(). 00

l'lini <;.t<:>l·fl link!r. (~"iU·, le!r.!l,

than 9 hc)l<ii•!r,)

Drivin<.~ ran9es:

With 20 slots or more 49~.=. .. ()()

With 16 to 19 slots ~:,30" ()()
With 15~slcts or less ~~ ~=-o .. oo

./
J...r.~sr:; -t. hi:lrl 2 8~:!::'," 00
~~ to. ::=. has :L !I ~-:~40 .. ()() \
\
mcwe ·than 5 has · 1 :1 t., 50 - 00 1\
./:J' __y;·
fishpens, fish breeding
2)\
fishponds, or
grounds, per hectare or fraction thereof ~~0"00

Cold storage and refrigeration casesc ~-._/\

a" Refrigeration or Cold Storage Unit:

With total cold storage capacity~

Net exceeding 5 cu .. m. ;;~~:: ~-=- .. ()()

Over 5 to 15 cu. m.. ::,40.00
Over 15 to 25 cu. m. 565.()0
. ,,:•.. t<:> ~:>~.=. <::u. m ..
Dv<~,,- .c;,'\. :I. !I :t. ~~ (',\ • .() ()
Over ~:;5 tc, 50 <:Ll. m .. :L,690 .. 00
·Ove,,. t';t() <::u .. m .. ~~, ~::!50 .. ()()

Refrigerating Cases=

Less than 5 cu. m. :L 5" 00

()ve,,. t5 c:u .. · m .. ~~5 .. 00

With an area of 500 sq. m.

CH" lf.-~!!.1!> 900.00
Over 500 to 1,000 sq. m.. :I. , l. ~-~ ~-=-. ()()
Over 1,000 to 1,500 sq. m .. 1, :;-;50 .. 00,
Ove~ 1,500 td 2,000 sq. m .. l. :• 000 .. ()()
Over 2,000 sq. m. ~~, ~~~.o ~ oo
Nu9ery, vocational ~hd ether schools not
regulat•d by the P~partment af E~~c~tioh~
Cultun~ and
 •
- ::a ··-·
TAX PER AMNl.JITI

With 5 or less students :I. :I. ~' " 00

Over·5 but not more than
~~O ~:d.ucl<,;-nts ~~25. 0()

Dancing schools'driving ~chools/

speed reading/EDP/judo karate, etc.

With 100 or more students 67~., .. 00

With 50 to 99 students 450 .. ()0
With 25 to 49 students . 340 .. 00
l,.l:i. ·t.h less than 25 students

Car exchange on consignment basis only:

For an enclosure of 500 sq~ m.

340.00
For an enclosure of more than
~:,00 !i,q .. m ..
.
If car e>:changf? are being operated on a bLlying and selling
basis, they are covered by -the graduated business tax on
retailers, independent wholesalers, and distributors~ under Sec.
3'7 (b), pf_ ·this Cocle~.. , -S\
Storage of flammable, combustible or explosive ~~
!,Rl bs ta1.n <:e :
,;.
.,
F l_c\\mmc:\ b_:l..e~ l.:i. <;t Ll :i. d_i:;_
(:)

Flammable liqLlids with flash point of 20 For below, <~

such as gasoline and other carbon besophide, naphta,
benzol, allodin and acetone: \ I

\
5 tc) ~:~5 9,,,l!;, .. F' 10 .. 0()
\ ::
\ [,;,'
~:'.6 t<:> :=.,o <.~ ,:l l !:. •
51 to :LOO <;_lc\ls. ~.=.o. oo \ :;'...
'
101 t.<:> 500 g.:-\l~;; .. l.00.00
501 to 1,000 gals .. :1. ~:,() • 00
1,001 to 1,500 9als. A:!◊0.00
1,50L to 2,000 gals. 25(). 00
2,001 to 2,500 gals. ::;oo. oo
2,501 to 3,000 gals. 40Q.OO
3,001 to 3,500 gals. 500.00
3,501 to 4,000 gals I • 600.00
4,001 to 8,000 gals .. 7~'.0 .. ()0
8,001 to 10,000 gals. :I. ,000.00
10,001 to 50,000 gals. 1,500.00
50,001 to 200,~00 gals. ~=~ ~· 2~:=.o . oo
200,001 to 500,000 gals. ::, , 000. 00
500,091 to 1,500,000 gals. 4!,000 .. 00
1 , 500, 001 <,J a 1 s .. 5~000.00

Flammable l{quicl~ with flash point at above

20 oF and below 70 oF such as alcohol,
~mylacetate, toluol, ethyl acetate:

~, -t.o :C-~5 <.~ali;; • :;:!o.oo·

•~6 t<:> • ~.,o <;J ,;, J. !,; • :.-:!:., .. 00
51 ·to :LC>O <.1,i\l~,L. 40.00
 • ••
-
,.

------
TAX PE:R ·-
-,:•-- ..
AMMl.Jt'I
.................. _....
:t.01 ·t.o ~.iOO <.~.:-\ls .. P 65.00
501 to 1,000 gals. 10().0()
1,001 to :;,ooo gals. ~:!50.00
5,001 to 25,000 gals. 500.00
25,001 to 50,000 gals. 1,000.00
~.iO, 00:1. <;_!i:\ls .. :I., :.::::1.i(). 00

Flamm,':lbl<"' 1 iquid !:o \IJi ·th ·fl,:\!:oh p<:>in t. at 70 oF ·t·.<:> ~~00 · <:>F
such as turpentine, thinner, prepared paints, diesel oils,
·fw~l oi lm, k<~rosen<•:l', Vi:\lrnish, Cl€~i:\l'l:i.11(J i;;olv~~n ·t, pol iishin<.~
1 :i. q l,l id !:1 :

f., ·tc> 2 ~.i <;,t c:\ hi. P :L0.00

~~6 to :;o <1,1.l s. 15.00
f.,:I. ·to :1.00 <~1ah; .. ;~5. 00
101 to 1,000 gals. 65.0()
1,001 to 5,000 gals. :I.~~::, . ()()
5,001 to 10~000 gals .. ~=~ ~i() "()()
10,001 to ~0,000 gals. 3'7!i .. 0()
50, 00:1. ·to. 10(), 000 ~~als .. 625.()0
:I.00,00:1. to 500,000 gals :I. , 000 • 0() ·
500,001 to 900,000 gals 1,B7~,.()0
9()0, 00:1. i;,1alr,;.. ~:!, 000. 00
..,.
)
Flammable liquids with flash point·over 200 oF
when subject to.spontaneoug ignition or is
artificially heated to a temperature equal or /2\
~
higher than its flash point such am petroleum
oil, crude oil oil, oihers: ·

~i to 2~;, ~Jc\:I. !S" p :1.0.00 \

~~6 ·t.(J ~i() <.~ i,\ l. !!; • H, .. O() \
51 to 100 c;_, ..,:Ls. 2~\ .. 00 ,
. 101 t6 500 g•ls. 75.00 \
501 to 1~000 gals. 1 t)0.00
1~001 to 20~000 gals. ;~50. ()()
;:: () !I OO:I. ~, ii\ l li> .. ~,'7~.i "()()

Flammable gases - A~ltyiene, hyd~cgen, coal

fas, and othe~ flammable in gosous form, except
liquified pe~rol.eumg•~ and other com~ressed gases~

1~.\ tcJ 2!:, c;J,,,lt=.. P :I. 5. ()0

26 t<:> 100 gc:,lr:; .. 25.00
101 to 500 g,,\ls. 7~.,.oo
501 to 2 , ()00 g ,al r.... :l.~10 .oo
2,001 to 10,000 gals. 37:';,.,()()
10,001 to 50,opo gals. 750 .. 00
.50p001 to 100,000 g~ls. :I, !I 1.~:!5 • 00
100,001 gals. :I., 87'5. ()()

· Cc:>m.bu 1:; -t._:i.• b h~. f:,<:> l _:i••d ~r. .r...

· 10 but not omn:-~ ·t.hmn 20 kg~•• P 3().00

21 but net more than ~,o k<;J ~~" 4(). 00
~1 b~t not mor~ th~n :; )'{~ 1-~<i lit II 7~ ■ 00
501 but not 1,000 k9s. 115.00

~ -
 •- -·· ~;::; -
•• -
:I.:• 00:1. l:ll.l t not mo1•·(,~ th;rn ~:, :• 00() k<.~1;; .. :I. !50. ()()
!':r:,<>01 t)l.d. not mCH''E;) th,Ml :l.<>:,00() kg~;, .. :I. 90 .. ()()
10!'()01 but n<:>t moire ·than 50!'0()0 kgs. ~:!85.00
5() !' <>01 kgs .. 375.00

:i: :1: .. PY)'"<;> lY x :i. n :

10 to 50 kgs. P 2~•-00
5:1. -t.c:1 200 k<;,t:.. ::.,O. ()()
:I.()() " ()()
~·:: 0 :I. 'I'. c:> !'., () 0 l•.:c.:J 1!► ..
~,0:1. tc:) :I.:,<><><> l•:.9!;;" :1.90 .. ( ~ 1\
:L !l OOj, .to :::; 1, OO<> kc;_p,; .. · ::r7 ~:, . Cn;-J-...___~
3!'001 to. lOioOO() kgs. 625.00
10,001 kgs. 1!'250.00

25 to 1()() kgs. p 25.00

:I. 0 :I. t.c:> ~:.O() kg !ii- .. :1.25. ()()
!'.', 0 :I. 'I'. C) :I. !' 0 0 () k~J !:, .. ~•=~ ~.:,() II ()0

:I. :• ()() :L 'I:.<:> !) , ()()() kq ~;; H

~,()t'.) " ()()
n:,<> .. oo
~•, 11 () 01 1-:.(;J !!~ "

Nitrateio pho$phorousio bromine!' sodiumio picric -\ .,,

acid, and other hazardous!' explosive!' corrosive
oxidizing and lachrymatory properties:
-~- i

5 to 25 l<gs. P 2~1 .. 00 \
26 to 10() kg1s .. 40.()()
:1.0:1. tc:> !:,00 kc~m .. ?:'.'t.,()() .
!:,O l t<:> :t. , 000 kt~!;; .. :l. ']() H ()() - •

1p001 to 5,000 kgs. ~:~B :=:, " ()()

5,0()1 kgs. 37~; .. oo

Shredded combustible materials such-as wood

sh,,,vinc;pr. ( ktul)Ot) :• 1.oJ,,H;;.·tc~ ( e:.~1,;.topcid :• r.,;l.!l>,:\l,
o.;,t-:.um, and <:>·the1•· . !,.imi la1·· . c:c:.,mbt.lS •ti bl c,:-~ ~.h.;\vinc;,
.r..
.,
~
and fine materials:

!'.,<> tc) :r.oo c:u .. ·1'·~... F' ~:~ :=.; • () 0

.,
:;•. :I. 0 :I. :t<:) 50() c:u .. •flt .. '7 ~=:... ()()
501 to lnOOO c:u .. ft. :J. :L ~:, .. ()()
1,001 to 2,500 OJ. ft. 190.00
( 2,5001 cu. f ·t .. 28!:,.00
. '·

Tariresin, waxes, copra, rubb~r coal,

bituminous coal and similar combustible
materii\ls:

:'.'I() t. C) 1 0 0 l•~<.:J !!> ■ ::,()" ()()

10:1. ·l:c) :1.,000 kt~m .. (:,() "()()
:1. ?• 00:1. to ::\ 1, <>oo k<;p,; .. :I. :I.~-'.
00
::, , 00 :l k.g s .. 190:00

CHA~fER 13 ADMINISTRATIVE PROVISION

,.,. SECTION 39. Ne~Jly Sta,rted 6~•siness - For a neLdy started

, business falling under par _raphs (a), (b), (c), (d), (e),
t·

r-k: ~
/V"i)
~ . ;·.:
. i , :.
 - .... ::;t.1 ....
•- .!..,,,~.

(g), (h), or (i) abcive, the ta:-: shall be fi:-:ed by the quarter._.
The initial tax for the quarter in which the business starts to
operate shall be one-half (1/2) of one-tenth (1/10) of one
percent (1Xj cf the capital investment, but in case shall i t be
less than the minimum provided therefor by the pertinent _
schedu 1 e. · Ho~•Jever, in the suc:ceed ing qu,,u·ter rnr• qu,.:1rters, in
case the business opens before the last quarter of the year, the
tax shall be based on the gross ~ales/receipts for the preceding
-~uarter at the rate of one-half ~1/2)· of the annual rates fixed
in the pertinent schf.~dulEa- o·f parag1raphs (a), (b), (c), (d), (e),
(f), (g), (h), ot- (i), 21s the c.:rse ma·y be. In the succeeding
years regard 11-?ss o·f when the bu~1.ine1s~-; start1:?d tD operate, the
preceding calendar year, or any fraction thereof, as provided in
the pertinent schedule.

SECTION 40. Payment of Business Taxes The taxes imposed

under Section 37 and 38, shall be payable for every separate o_r
distinct establishment or place where business subject to the tax
is conducted and, on l in&? of bur,.;inc:?ss rJbeis not become e:-a?mpt by ~
being conduct with some o~her businesses for which such tax has
been paid. The ta:-: on a business must be paid by the person
ccmducting the same.

Where a person or corporation conducts or operate twq

or ma1~e o·f ·.th e I:iusinesses
( ,.,)
.: . • . mc~n··t ione
. d 1.n.
. c~,ec·t 1.on
. ·~7
..::, an d .:.,7
-,,., o·f ~\.\
this Code 1.-,hich are subject to the same rc,1te of ta:{, the . t:~1
sha 11 be compu teq in the combined tc::ita 1 c.1 r-oss sa 1 es 01·· r-ece1. P),--11' ...,. \
.crf' th f:) ma :i. d t IIJ C) ( ~n O I'" flH'.il'" €:~ ,... 1:1 l ,,d. (-? d t:,u !:d n f; 1;; !,; <-:~• !1; .. ( / \,)

1,,-Jhere a per-son or corporaticin conducts or op_:;atE:s b:~\

(2) or more busines~,;es mE":nticmecl in Sec:tic.m 37 ,-;,nd .:.,9 of th,,1.s \
Code which are subject to diffirent rate of ta:-:, the gr-oss sales· --~· \
1:w n,~ r.:f:•1 :i. pt!:, c:d' 1-::: i,\ c: h bu!::- :i. n 1:,11::-!,, 1i; h iii 11 b1-:-:• mE• p iii,,. at 10 l y n-:-:• port f:-H:I • ··I' o ,,. t h~:::- ·\ ,
purpose of computing the taN due from each business. The ta>: \ i)).
shall be paid to the City Tn:-:-1iii1s1.1n?.r 1:)r his • cH.1thorized deputies -~:/+._'.,;_:__,_',._:_._:_',~,.:·•.·,

be'for-e any business herein specified can be 1 ai,rful 1 y begun ,:\nd .

pursued and said tax shall be reckoned from the beginning of the
calendar quarter. l•Jhen the business is abandoned, no re.fund of
the tax cor~esponding to the unexpired quarter or quarters shall
be m,:H:11-::-.

The ta>: is payable for f-:?very line of busniess. One

line of business or activity does not bect,me exempt by the mere
fact it is conducted 1.-,i th some o·ther business or activity for
·Which the tax has already been paid.

SECTION 41, Payment of Tax •for Newly ·started Business -

l}the ta>: shal 1 be paid to the City Tnaas1.1rer or his d1.1ly
:,:. puthor-ized depL1ties befc1re any business he~t-ein specified can be
. \ laav1fL1l ly began anc.1 pursued and said ta~: shal 1 be n~ckonf.~d ·from
:; , the beginning of the ca 1 endar quc:,fter. l•Jhen the business is
:;: abandoned. the ta:-: shal 1 not be G.?:-:ac:tecl fcir i:I longi=:r period than
fithe end of the ca 1 enclar quarter. If the t.;:1:< has been · paid for· a
\~.er-iod· longer than the current qu,:1r-ter and the business or
'!"{activity is abandorH~d, nCJ refund of the ta:-: corre~5ponding to the
(ll)1exp:i.n,~d qu,,\l'"t(-:~,,. !;;h,,\ll b<-:~ fllcld<❖! ..
,., ...
it-\',
 SECTION 42. Hequir-ements (a) Any pers(')n i,-,ho shall
·r.
or operate any businesm, trade or activity within Pasay
e ■ tablish ,
,)
City shall first obtain the necessary permit from the City Mayor
or his duly authorized deputies and shall pay the corresponding
' business tax imposed in this Chapter.

( b) Posting of o·f·f ir.:.ia 1 receipts Every person

issued an off i ci2d receipt fc.,r the c:onduct of "'' business or
undertaking shal 1 keep thl':? Si:.'HT1t-? conspiciously posted in plain
view at the place where the business or undertaking is conducted.
If he has no fixed place of business or office, he shall keep the
official receipts or copy thereof in his person.

Tl''i:11')':;d'(·Z'lr o·f bui;;:i.n(❖)!;,':;; 1!'%ny l:H.l'::,:il'H❖!':j,m ·few i.,,1h:i. ch ~ ,J

r
( C:) l,
ta>: has been paid may be transfe•red and continued in any othE•r
place t•Ji thin tI·,e terr i tor- ia 1 1 i.mi ts of th.is city t•J.i thnut the
payment of an a~ditional tax during .the period for- which payment
_;· of th~? ti,\X hi,,i;, b<;~<~n m,,1ck~.

D1:~.;1th of U.censE? -- ·t,Jhen any individu.cd. payin_g a

(d)
J''business taH dies and t_l·,e l:rL,sinc:iss is continLted by a r.:ierson
.d nh~1··E~!,d.f,ic:I :i. n h:i. i;,. f~•!:; t,,\"I'.<"' !' !"IC) i,,dd :i. ti on ,,11 p,,1ymE;>n t i,;h.;,11 bf:~ l''!❖~qu:i. n:~d
, ·for· the ,,. <01,; id u ~z· <:;-f' t h <i;- t <~ ,,. m ·f' cw 1,, 1 hi c: h t l·H;;> t ii\ x vu,, i;; p ,,d cl " ~\
\ '
,i·,.
~ /',
~
;; (e) Issuance of Sc.des invoj.ce!:,; cir· recipts All f )
1
,fersons subject to the business ta;-: sh,al 1 prepare and issued . ./
·., sales or· commerc'ic:d invoices or recf:'.:-ipts in accordc1nc:e ~•Ji th t h e / / -
1requirements of the Bureau of Internal Revenue. ~-
!<'.·
t'i•

SECTIOM 4:::.~. Submission c1f S~•,orn Statement - P,ny person

~engaged in.a business subject to graduated business tax based on
0gross sales and/ or receiptm shall w:i.th:i.n the first twenty (20)
{.days o·f January nf each ye.::1r or o··f ,a qu.-arter. submit r.l si,-Jorn
i•statement of his tiross Scdes-, and or rec:eipts fcjr thE~ precedin<;J
t'calendar ye,ar or- quartE~r in such manner and fr·om as may be .I' \
j:
Vi:irescdbed by the Office of the .Mayor or Treasurer or its
ffifill i·. l·\('1
. . ,;. J.• 'l.' ~.,., (.·I (.·I (:·.'
.. 1-)' l ,\ .,\,...I.· lo.'
... ,,:>
.. u

Ji~:
If the busnies~ or undertaking is terminated, the
receipt issued for the payment of the 6usiness tax
~"
shall be submitted to the C:i.ty Treasurer together with a
esworn·
~t..v
statement of the gross sales and / or receipts for the
:~urrent year~ i,-,ithin J:1.--,e;mt'L _(_~(I) di:\,.'L§. follm•Jin9. 1:11.§. · closure.
~A'hy ta:-: dut'? shal 1. ·first be paid be-fore any bu~:;iness or
t< ,· . f,~ , .
,ll n <:k~ ,,. t.,,d,:.:i. n c1 c:: i,\I.., b €·~ con m. :i. d 0i ,,. <❖H:I ·t·. m:i. n ,,d. f:~ d •
 - • e.
Article III. FEES AND CHARGES

Chapter 14 Mayor's Permit Fees

Section 44. Impostion of Fees - There is hereby imposed as

herein belm1 spec.i ·f'ied, such reason ab 1 e fees ,"::\nd the charges on
:.' business occupation and on the occupation and on the practice of
: ny profession or calling or undertake an activity, commensurate
~with the cast of regulation, inspection and licensing befcire any
' r n may engage in such business,· practice an occupation or
::,,dl:i.n<;J <:>1·· 1.in<:lf.-~r·l·..-,\kf:,• ,,u, ,H:t:i.v:i. ty :i.n th(❖~ C:i. ty <::,·f Pc",1!,;i:\)l. ::

A) On the pract:i.ce of any profession or calling~·

1. Actuaries, architects certified public

accountants, ccmmerci~l aviators,
cuptoms broker, dentists, electrical
engineers, ·civil engineers, chemical
engineers, machanical engineers,
mining engineers, marine chief
engineers, insurance· agents and sub-
agents, interior decorators, lawyers,
Ii c:ensed ship mclster-s, marine
surveyors, medical practioners,
medical technologist, opti~ians, ,,, '
optometrists, pharmacists, professional
apprcdsers or connc:d.sseurs of tabacc:o
and other domestic or foreign products,
registered master plumbers, registered
el~ctricians, veterinarians, mechanical
plant engineers or certified plant
mechanics, agricultural engineers,
electronics or communication engineers, \

chief motor engineers, naval 'i

architects, sugar technoJogists, real
est•te brokers, stock brokers, sanitary
~ngineers, master mariners 300.00 \
V
2. Chiefmates, flight attendan~s, commer-
1al stewards · and stewardesses,
insurance adjusters~ land surveyers,
masseurs, professional actors and
actresses, pelotaris, ·foresters and
I
geol clgists, mid1tJi ves and nurses,
'
''
,.·
,:,
{ chemists, associate
electrical engineers, marine officers,
and asstistant

therapists, tatooers, stage performers,

chiropodists, . di1:?ticians, embalmers,
ho!r.tr:z•m!r.(,"!; !' j oc:key!s., m,:\lr:i.nf.:• !:,<,"c::ond
eng:i.neers, statisticians 100.00

fl) On t_hE• Opr-.w,:\·t.:i.on Elu!s:1.nc,.;1!:.!~.

1. Dealers in the fermented liquors,
distilled spirits and/or wines, except
for wine tmusf;:,s/ ce 11 ar-s;
 - •
-37-

ANNUAi... PERMIT FEE:. .

-
c:\) Wholes~le dealers in
forc::-d.qn liquor 500.00
b) Ret~iled dealers in
foreign liquors 300.00
c) Wholem~le dealers 1n
dom•?stic iiquor 150.00
d) Retail in domestic liquor :1.50.00
e) Wholesale dealers.in
fermented liquor 150.00
f) Retail dealers in
fermented liquor 20().00
g) Wholesale deal~rs in
virw liquor f!~0.00
h) ~etail de~lers in
vino liqut,r 150 N ()(

i) Re~ail dealers in tuba~

b~mi and/or tapuy t'.\O. 00
"; ) ~Wholesal.f~ pedd lc-:ws of
dimtilled, manufactured
er fermented liquor ~';0() • 00
k) Retail peddlers of
distilled, man~factUred
or ferment~d liquor :~oo. oo
l) !3e1--vers o·f ·fermented
liquor and loc~l wines !'.',00.00
m) Servers of all kinds of
liquor 1 , 000 " 00
-,
I

).\
n) Servers of native or . 0\/
loc:al wines only 300.00?-" · ·,
\
I
~ \

2) Dealers in Toba~co:
a) Ret~il leaf tobacco
dc.;~.;,lf~l"S :;wo .. oo
b) Wholesale leaf tobacco
cl ect l f.·~ I'' m 100.00
c) Retail tobacco dealers 150.00
d) Wholesale tobacco dealers 200 .. 00
e) Retail peddlers of tobacco 100.00

;::;) Ownt:•W!i► e>r (Jp&H''i:\t.on!i, o·f Amutl~f~m·en·~. P:1. ..,c:es/

Devices:
~) Night Clubs/ D~y Clubs q,o00.00
b) Sup~r Clubm, Cocktail
lounges, B~rs Disco-
houses, Beer Gardena and
other mimilar establish-
ments 3:,000.00
,· c) C~baretm~ Dance halls~·or
W. Dancing ~avillion · · 2,000.00
d) So~ial Clubm/Volunt~ry
Associationm or 0ragnizat-
ions :I. :,090.00
e) Ski:\ 'l::i.n<1 Rin l<.m. ~~ ~ ()00 • ()()
f) Bath houses, Resorts and the
· 1ike pe,,. f.-!;;·t.abl:i.1,;l·irn<imt. 2:, ()00. ()0
 -·•
-
g~ Steam Baths~ Sauna Bathg
-38-
-
and the like, per establish-
m<0n ts 4 .!'000.00
h) Billiard Halls/Pool Halls:o
p<;;-1•· t,i\bl<"· :I.()(). 0()
i) Bowling establishments .q_l' 00(). ()()
j) Circuses, Ca~nivals, Fun
Hous~~s ,;,nd the 1 i ke 2:,000.00
k) Merry-go-rounds:, Roller-
coasters, Ferris wheels,
Swings~ Shooting galleries
or similar contrivances and
side show booths, per cont-
r:ivance or booth :i:~00.00
]. ) Th<:~i:\ t<~1r1;; ,:\l'lCI <:in<-:-:•m,':\ hOU1!H?S:
Air-conditioned 4!1000.00
Non-air-conditioned 3,000.00
.. Itenerant operators ;~()O. 00/day
m) Boxing Studio~ Auditoriums:,
Gymnamia, Concert halls or
• e1;.tabl :i.1;.ht1uin ts 411000.00
n) Race track establishments ~,000.0()
o) Pelota/ T~:mnis/ Squash
CQ\,\l't!:o !I per C:C)l,\lr •t • £~()(). 00
p) Jai-alai and/or Coliseum
establishments 4 :,000. ()()
t: q) Off-track or Off-fronton
betting stations per
', h
1station
r ) Amusement clevice s ~per ·
device 150.()0
m) Majhong per table 50() .. ()()

4. Financial Ins ti tutioris and/or Lending

lnstitutions,Pawnshops~ Banks, Insurance
Co. Savings and Loan Associations,
,, Investment Co.; per establishment:
Melin O·f·t= :I. c<;;- ~::.,000.00 . j
P<~,,. Branch 3,000.00
1'1on ey S ho r.Hs, pei"
f::m.-tabl. i!l,hm~m t :;~ , ()00 • ()()

5~ Dealers in securitie~ incl-

.,
. i'
. uding foreign exchange deal-
<1~1•·s . 2 !I ()0() • ()()

&. ~duc•tion~l Li~e/Memorial Plan5;

Principal Office ~:;, 000. ()()
Per Branch/Agency 2,000.00

7. Subdivision Operators ~! ll 000 ■ ()()

8. Privated Cemetaries/Memorial
Pc:1rks

9. Boarding/Lodging Houmem 1:,000.()0

10. Dancing Schcols/Judo,Karate

Schools/Driving Schools/EDP:,
etc.
 ______ _.. ,- . --· ···----•---···

11. ·Nursery, Vocational and ether

- ·••::,9- -
schools not regulated by the
DECB :I. , ()00 .. ()()

12 .. Driving Ranges ~!~ !I ()()0 u 0()

:1.~:L. G<:) l •f···L:in (,:.!,, :I. , ~:,()O. ()0

14. Mini-Golf Links· :I. !I ()()() " 00

~:i:,000 .. 00

:1.6. Co<:kpit ::=., ()00 .. 00

The following permit fees shall be paid by private

6r security agency:, and personnel guards or watc~nen:

Agency (Local Office) ::_:,() () " ()()

1:::.-:H:h ,ded.f:~c.·l·.:i.ve~/91.1,:\l''d ·or.
1,J;,, t. c.hmi:\n t:i0.00

:;. License necessary No person shall engage 'in

'4'.business of or act either as a private df.:>tective or detective
, ''tage.ncy; and either engage in the occupation, calling or
: ;,employment of watchmen on in the business o·f watchmen's Agency
: .,:without first having obtained the necessc\ry permit from the
,; ·'ithie·f Philippine Constabulary i,Jhich permit vJas approved is a
',prerequisite in obtaini~ig a license or license certificate: <
trovided, ·further, that ex is·ting agenr.:ies and any ne1--1 agency ·•..
~•1hich may hereafter app')y for a license certify und~•r oath t h a V )
\their private deter.ti ves, · i,Jatchmen or sec:ur i ty guards, have ·•.
~ ,;retieved the appl'"opr-iate training fro'm either Phil .Constabulary,
' ilwi "1.::\·U.e>1·ii,\l f.<1.11···<'i<'.-\1.1 cd :tnv<i~!!,'l::i.g,,d.:i.<:>n :• ,,iny lo<::,,,1 p<:)l :L c:<~ dc;~p,:\r·tmc;m t
) ;~I'' -any C)th<;~,,. publ :i. c cw p1··:iv,rd:<❖~ :inr:.-l::i tu t,icm duly n?<::09n :i. z«;,cl by -UH:-~
· ;g_()Vri1'T1mc:!.•nt to conduct r,><:>lir.:e -~.r·,:\:i.n:i.n<.~.. ,~~
-·., rs~·

Operation cf agencies and activities of guards, detectives

,_ r watchmen, shall' subject to rules/regulations ·which • may be
:iomulgated by the proper national authority· and by the City
.
~~,
()VE• 1''1'1 mr:•n t .

f:!J:l. O.·l: hf.-~ I'". A<: t :i. v :i. t. :i. f:~!!;

1. On delivel'"y trucks or vans to be paid

by the manufactur~rs, p~oducers of
and and dealers in any products
regardless of the number of trucks or
Vc':\n m.. • ::,()0. 0()
,.,i=. .. Fe~ ma:inta:i.ning window/.
display window office
Promoters, sponsors of talent
!S <::<:>1.l t !S ::H)0.00
4 .. Fer holding mtage shows or
fleer/fashion shews payable
by the c>p<+Wc\tc)1•· 1 !I ()()() " ()()

5. For maintaining an office

of such as ltason office~
administrat~ve office and/
 •
--
~ --

c:\1,.ea as fc:,1 loi,Js r.

-40-
-
400 sq.m. or more :I. :• (~()0" ()()
300 sq • m. or mc:we b.u t
less than qoo sq.m.

f
8()(). ()()
200 sq.m. or more but
less than 300 sq.m. l>0◊.00
100 sq.m. or more but
less than 200 sq.m. 400.00
50 sq.m. or more but
less than 100 ·•q.m. ::i()O .. ()()
less than 50 sq.m. 200~0()

6. For operating private ~•Jarehouse!:} or

.
' . bodega of wholesalers/ retailers and
exporters except thosa which business
is licensed in the (locality where
muc:h _bc:,d€-H;J,:\ j_r:; J.c:H:,,,tecO ~ :l.!,500.<~0
Cold Storages 500.00
Refrigerating cases 200.00
9 • Lwn b ("• I'" Y i:\l''cl :
.. Ciass A lumber yard mo~e
',
than ~?000 1;.q • m • 2!,000 .. 00
Class B 1,501 to 2000
sq.m. 1,000 .()()
Class C 1~001 to 1,500
sq.m. 800.00
Class D 500 to 1000 sq.rn. 500 .. 0() )
Class E less than 500
s;q .m. 300. 00 / )\ :

i?\
Cl.i:\SS F IJJ:i t.l'H'JU t c':\ yc:\l'"d 1:,.u ·t
•Aii th space to keep already
sawn lumber and with of~ice
,.. t C) c:\ C: c: €·~ p t c:) ,•• c:I f:~ ,,. 1~0.00
1Q. Car exchange on consignment
be\ m:i. i:; :I. !• ()0() "()()
..., ,
'!,-
11. Storage and sale of flamm~ble
or explosive substances
12. Peddlers exc~pt peddlers cf tobacco
and liqour . 200.00
13. Signboarcls, billboards and
other forms of advertisments
14. House to house promotiona~ 1,

sales par salesman/sales- ,.

lady 30.00
15. Film shbcting on location
per day ~,oo. <><>
16 ■ Q\.m c:lubs 700.()0
17. Jude-Karate clubs ::,()(). 00
1(:3. Terminal Garage for B.uses, Taxi 1, and
dt~er · public Utility Vehicles except
those used fo~ Houma taragan

1. With.an area of 1,Qdo

sq.m. or more 4:,000.00
2. With an area cf 700
or more but lass than ~ I

· 1 ,OOO sq .m. :s,000.00

3. With an ~rea of 500
C)I" moire yut l<~•· than
700 i(~ .. ti. ~:~ !I 000 ■ 0()
 - .... 1..1 :I.-·· - ..

t.J ., bJ:i. th ,m c:ffei:\ o·f :300

er more but less than
~1()0 , 1;;q .. m" 1 !,000.00
~ .. With an area ~f less
::J()() 1,;q .. m .,

:I... l'l,1,rH.1··1',,,cb.11'·(,~1-·1i;/Pn:H:luc::<❖~n:; :: ~ .
(Fac:.tory Off ic·e situated in Pasay
~( /
City: Producing or Manufacturing;)
~) Flammable, combustible or
explosive submtance 19~000.00
b) Non-flammable or non-
explosive submtance 8 /I 00() "00
c) Assorted non-perish--
able and dry goods
merchandise or artic-
1 (-:~1!, • ~, i; ()()_() .. ()()

d) Consumable, perishable .
including refrigerated
<;J (:><:>cl!:> 4,000"00

ManL1factL11~ers or producet""s cl.;.,ssi-fied by proper government

agencies as smal 1-scale industries such as: bakeries; ready-to-
7 1-1ear clothes; shoes, , slippers and other leather products;/
': J1dtll l :i. c: "' c: :i. <❖i !;. ,,, n d !,; i,.J f:-~ ~:-~ t !!> !• h ,·:, m!' l ,:\ n <;J on :i. :r. ,:\ 1;; H to c: :i. n o ,:\ r, <:I t hf:~ l :i. J,:.r,-~ ·1' o o <:I ; '•·\
·: food seasoning; ceramics and clay products; -wood and bamboo/../1.(·
.- ~rafts; scissors and other bladed· products; pictur"e; ,\
frames; plastic products, E:c'tc. Manufacturing or producing any or
all of the above enumerated products shall pay• permit fee of:
~; :• 000. ()0

Pen1d ·t. ·f11,{'<~1:; -1:c:w mu:t. t:i. pl<❖~ 1:wc><:luct!:. m,,\l"H.l"f'.,\(::tl.11''<;.:•d cw pn:><:ll.1<::<-?cl ::

Where there are two or more product- manufactured or

produced : in -the s,ame place Ot"" · establ.i.shme1,t by the same
manufacturer or producer, he shall pay the highest o"f the permit
fees p1•·es<:1'"i bed ·1'01'" th<;;> 1:woduct~:;- ,n ..-mu·fc:o\c~.ured or pn:>duc:~d

(Factory situated in Pasay, Office

situated eslewhere):

Producung er Manufacturingn
J

1) Flammable, combustible, or
,xplosiv~ substancefil 8,000.00
2) Non-flammable~ non- .
' c:mnbu1:,t:i.blf:~ <:>;,. ncm···
exp~osive substance f., !I 0()()" 0()
,( 3) ·Assorted non-perishable
,,l ' and dry goods, merchandise
:,_;:..-
,.:i, <:> I'" iii I'" t :i. :t. <'.!'!;; ll :• 000. ()0
4) Consumable, perishable
including refrigerated
<;_1<:)ocls ;:;;:,000 .. 00

✓
,_. :
 (Office
·e
situated in Pasay, Factory
-
situated elsewhere)

Producing or Manufacturingtt

1) Flammable combustble er
explosive substance ~:, :• ()()() " ()0
t
Manufacturers or- producers classified by proper government
arJfmcy c\!,, !:,m,,11 l !,;<:;,,lf.·~ :i.ndu!,d. ..-:i.E•!,, !:H.u::h i,1!,, :: b,,-..~·:.f.-:-l'"if.-:-!;; :: l'"f,~,:tdy-tc)-·t-\lf,~iitl'"
clothes, shoes, slippers and other leather products. delicacies
and sweet ham; 1 anrJoni =~a~;; tocino and the 1 ike food seasoning;
,,_c ceramics arid clay products.;; wood ancl bambt)D c:ra'fts; sci~.;sors and
other bladed profucts~ picture frames~ plastic products~ etc ..

Manufacturing or producing any er· all of the above

enumerated products shall pay·a permit fee cf:
B 1,000 .. 00

Where there are two or more products manufactured or

,• pr-oduced in the same p 1,-a.ce or establishment by the same
·'.•manufacturer or producers~ he sha 11 pay the highest of per-mi t
' fees prescribed for- the pr-oducts manufactured or prod.uced and.,,~-
·1hmn-ty ( ~::o;-~) f.><❖H'" c:1-:~n tum tl·f' th<;;- n❖~!,,p1-:~·c:t:i.v<;~ ·f'f."<·?!,; ,:\!,; 1:ll'"<❖~scr:i l:lf:~d ·1'01'· ')
·,Jthe1'" pn:><:luc-ts m,,,nu·f,,H:tu,,·i:,H:I cw pn:id1.u::<0d.. ./:·. r

~
(F,·,,.c:tcwy ~1.:1. tu,·,d.<~~d :i.n_· 1::•,·,,!:;c\Y/D·f·f:i. c1-:~ !:;_:i._tu,·:d.f.·~d ~1:<l.i,,t:~~•-'l:J.~1?..!'.:.~;:.t::
\\.0/
( l
Produc:i.ng er Manufacturing~

1) Flammable, compustible er
,·,
t,,,, explosive substance B :• ()()() .. 00
•• 2) Nern-flammable, ncn-
'
I. .
c<:imbu!:;tibl<?. o·,r non····
·, · "L · ,.. ·•
bXp.8~ivb ··, .,.
JU)~I· ,.. t -n~b~
.. .. -~ ... 6 :• ()()() .. 00
3) Assorted non-perishable
and dry goods, merchandise
i:\ I'' ·l·. :i. C l ((~ !:,
D ,,.
4) Ccmsumable, perishable
including, refrigerated
<;_1cmd1:;

.·•
!.!
(Office situated in Pasay, Factory
!l> :i. b.l,:\ ·l:f.~cl' f:! 1 S('!.•t\l hf.~ l'"f:!) ::

1) Flammable, combustible er
explcs:i.ve substancem b :• 000" ()()
~:'.) Mon-·f':l.,,HIHn,,,blf.~ :r· ncw,····<::wn····
bustible or ncn-explomive
!,H.l b !,; t ,,1 n c: <irn; 4 :• ()()() .. 00
. ::, ) Assorted non-perishable
and dry 9Qods~ merchandise

✓·
(:) I'" c:l I'" -t :i. C:: ]. (•:•:!'' ~=~ fl'ooo N ()()
 .... /.~ :;;--

4) Consumable, peFishable
including refrigerated
(.:J C)C)d s;. :I. ~ ()()() w ()()

Permit fees for multiple products imported-

Where thf?re are t~m or mc::>re prodL1cts imported in the same

place or establishment by the same importer~ he shall pay the
' highest of the permit· fet?.s pescr i bed ·for the products imported
.: and °htJ<:·m·ty c~·:!O\'·:.) pf.-:OI'' cf:•:•ntum <Yf thf:-:• ,,·c-:-~!,,1:>f,H::t:i.v<-;~ ·1'f.•H:•~!,~ p1·"f,~!,H::l":i.l:>fN:I ·frn 1
•

lothe1·· p1:cu:luc::-b;;. :i.mpcwt<~d.

E.. l:::x_pcwt~~1··.~
(a) (Office and ~iarehouse situated in
Pasay): exporting~
1. Flammable, combustib~e or
,., explosive
.ie:. Non-flammable,combustible
ti
substance !:J 11 ()()() " ()()

or non-explosive substance .
(;, :• ()()() ()()
Assorted non-perishable
and dry goods, merchandise
C) I'' i:\ I'"' t :i. C l (;~ 5 /,~ !I 00() n ()()

4. Consumable, perishable
including refrigerated
;', (.:JC)Od!;;
,.
' ( b) vJarehouse situated in Pasay, Office
situated elsewhere;· Exporting:
:I. .. Fl ,,'!itHtH,\ bl f:❖ 1, c:offi bu 1,; t :i. bl f:! o ,,. ·
explosive substance (:) !I 0()() ■ 00
Non-flammable, non-
combustible or non- explos-
4 ~ 00() N ()()

3. Assorted non-perishable
,,ind d1 ·y good1,;.:, rne:-:,1,·c:hc\'J"rdis;.<-::!
1

0 1r ,,\ I'' t :i <:: ]. ((❖ 1;; ~-=~, ()()()" ()()

, Permit fees fer multiple prodµcts exported .. - Where there are
, }itwl1 or mon? products e:-:ported in the same place or establish ie t
:.~)' the 1,.,,,rtu-:-:, f:❖ X pcwtf:.-r :• hE-:-. s,h,,11 J. p,,1y th<:-:, h:i.<~I h<-:-~m.t c)"f th<:~ p<f:nn:i. -t f<·:❖ e!;,
'.: rescribed ·for- the prodL1cts e:-:ported and t·wenty ( 20'1/.) per C:f.?r tw
_; o·f the respective fees are prescribed for other prodLI
·;·ex
,,
port<~cl.
f,

Manufacturers · and producers <:> f <:: :i. c;J ,i\ ,,. s ,,\ n cl c: :i. <;_, ,:\ r<-:-:- t t es
.:,including Dis t i 11 ers ~ Hect.1 ·f ier-s, fi:ep,,H:J,:.er-s r.;f ~,ines
)c:1nd compounder-s of distilled spirits C)r' i·d.nes -and brei--Jers of
1·fc:~1··mE-)n ted l :i.quo1rs =.
i"
,,.
1) Factory and Office situated . o)
:i.n P,,,1;;;,,y .. 0 :,00() .00 f '
2) Factory s:i.tuated in Pasay, '
Office :i.s· s:i.tuated
(!❖l !:j.((•:•ilJ h~IJf.•:- I''(❖) .. 6 :• ()()()" ()()
::; ) (]-f'·f':i. c::c"' 1;;:i. ·tu.:-\'t.<"'d :i.n P,:11ic\Y i·- \,
;-•1 J
Factory situated '· ~ ~.
"(' l Sf::-~IJ h(❖~ I''(❖:-. 4 :• ()()() .. ()0 ~~
 ...
F. :cmpor'"t<:.?l'"s:
-·44-
-
(a) ~ffice and warehouse situated
in Pasay, importing:

1) Flammable, combustible
or explosive subst-
,i\l"l c:r.r E:3 :• ()0() • ()()
2) Non-flammable~ non~
combustible.o~ non-
explosive musbstance I->, 000 .. 00
3) Assorted non-p~rishable
and dry goods, merchandise
or a,,.t:L c:1 eii;; t.:J :• 000 .. ()()
4) Cons~mable, perishable
including r~frigerated
goc)ds ~~
:• 000. ()()
( b) ( l•Jarehousr:! si tL1a ted in F'asay Offir.:e
situated eslewhere) Importing:
1) Flammable~com6ustible or
explosive ~ubstance 6,000 .. ()()
Mcm-f :L .,,mm,,\ bl e
rH:>n ··" c:wnm-:
!I

bustible or non-explosive
subg;·tance
3) Assorted non-perishable
and dry goods, merchandise
<JO<"Jds ~~!1000.00
Consumable~ perishable
including refrigerated
good,o . 1,000.~
( C) Off ice si t.uated in Pa say Warehouse /
si~uated elswehwere~ Importing: .
1) Flammable~combustible or
explosive substance 4,.000
. .. 0 . .... _

G. OT~~~ SMAL~ RETAILER~:

Candy stands; newspapers and magazines
stand; p<:.?anuts; ·f'l'"Uits:: c:\l1d V(-l'~~ <-:i tab 1 e
s·t.c,nclm ~:,00 .. ()()

1) Sari-sari Store - Main st.

Sari-sari Store - Inte0ior
~~) Retail Fish and seafoods,
Meat & Pork dealers
~:D Retail Rice and Corn
4) Retail Poultry products
' 5) Remtaurant & Eat@riemp Sods Fountainm~
Bars, Carinderias, & independent
"~•:\ te1ri<~!S:
a) Restaurants &'Eateries
offering to t~e public
international meals Qr
m<~l'l U . 4, ()()() ■ ()()
b) Restaurant~ & Eateries

c)
offering to the ~Jblic
native meals or menu ·
Restaurants & Eateries
~:; 11 '
0()0. 00.

offering ~o the public

re~ular & special meals
including foods already
 •
- ····45-

cooked & served at a

-
p1'"ic::c:i' :L it 000 .. 00
ci) Ice-Cream parlors!'Soda
Foountain$,Bars & other
Restaurant parlors ~:,00.00
~·,
,, <"') -Cafes & Ca·fc~·te1··i,,, 1.wo.00
f) Independent Eateries 30(). 00
9 ) Cc:\,,. :l n <:I<-:~,,. i ,:\ ~:'.00 .. 00

H .. SERV :r: CE. s.§[r ABL.. :r: ~:,J::!J~l~J.fJ"fJ. =

a) Genera 1 Building Contl'"actor as
classified by contractors
accreditation board:
Glass A 3,000 .. 00
Class B 2,000.00
Class C 1"000 .. 00
b) Buil~in9 maintena~ce Contrac:
•tc>rs;c:lc-:~nmlit:i.cm, fillin<;J &
salvage contractorsp Electrical
light or gas system installers
of engineering (general and
specialty contractors, garbage
disposal ccntractors~proprietorm
er operation of heavy equipment;
light bulldozers & tractors who
make them available to others
·for considertions; landscaping • ·
cootractorsl'int~rior decorating
services~ janitorial servicesp
saw mills under contract
c::ut. :t.c>gis
saw or
bc,.-..lon~~:l.1·H_;i ·to c:>·th€W
t.c>w:Lnc;J 1,;c.,..r•vi c:c;~s !I :i.nstal l,,\ t:i.c:m o-:l'
water systems 2,000.00
/
;!> _·
)\
~

\
c) Advertising agencies; bookin~J \
offices for ·the film ernchange; ~ ..___ ' \
booking offices for
transportations or commission Y
basic business management ~
servicem; cinematographic film
owners, lessors or distributors;
commercial or immigration
custc>rn
1,;c.,..1,.vi ce~s ;;broker·.i\ge-~1,.;
feasibility stµdies; consultancy
!:!-(❖~l"Vi r~t:-~!!> !I inll>L\l''i:\l'l C:c❖,
a<J€m c::i.es/ adj trn, ·t.ers/ l:>1'"<:>ker.:\g<~
management con~ultant not
SU bj c;;, C ·t. 'l'.<J <:) <: c:u pc:\ t"i C>l'l -l:.i:\ X ll
mercantile agencies;
messencierial !:iervices; real
e~tate appraiser; real estate
brck~rages; shipping agencies;
travel agencies 1,000.00

d) Gasoline services/ ·f i 11 ing

1:> -tc'i\ t:i. <:>n !l, ll
1. Ha~ing an area of 1,500
sq • m·.. c:> ,,. mo r·e
:.:~ " Hc:\ V .. n <;J ci\ n ,:\ ,,. f:H:\ o·f'
 ••
- -46-

1~000 but less than

-
1 :• ~.\00 sq • m .. ~~ :r 000. 0()
3. Having an area of
:I.:• 00() c:w 1 f.~~•• ~,; :I. !I ()()0 • ()()
4. Curb pumps & fil-
l j, n <.~ s t,,\'I:. :I. c:,rrn; 50().0()
5. Service station
·for ,,n~x inc, &
<i.1 ',.f.""'sdn<;J mntm'"
vc-;:,h:i. clc:~s

e) Smelting Plantmu
1. Principal office and
plant situated in
Pas ..~y
";·
,·. 2. Plant in Pasay,
pr:i.nc;:Lpal o·f·f:i.c:c~
s :I. tua b;:,r.l e 1 se·-
he~rc:,~ ·
VJ ;·:, :• ()()0 • ()()

. 3. Principal office
situated in Pa$ay
pl ,,,n t s i tua tci~d
elsevJhe~1--e 2:,000.00

·f) St.ec:\ill Laundry !:"'<00.00

.,,...
<~I)· Vicic❖~<:) Cove-~ri,,c;i~:-:- ) .
Servi cei!; 1 :,000 .. 00 ~'
h) Stevedoring Services
( of1'i c::0~ only) 1!1000.0✓·
i /
i) Watch Repair Center
f~X c: :I. w,;i Vf~ly . lllc':\1"1l.l"f ,:\C::·-
turec:I i,J,,,tr.:hes 1,500.0()
j) Business Agent :I. , 00(). 0(,
k) Ordinary watch repair
r:;hop ~!()0. 00
1) Plant, maintenance or
rent-a-plant offering
'l-.o ,,.c,mt. :I. :• ()()0 - ()()
m) Stable for racing
hc:,nr.es:
t h c-:,, ·f :i. r
:I. .. 1:· <."> ,,. 11;. ·t
~.·t,nble
2" Fc:>r c~vc:.H'"Y ~.·bi\blc,~
thereafter
n) Rental of video tapes,
furnitures:r sound
system:,<;.~·l:.c:. 800.0()
·1=~ce~n -t.-a-'-Ga1'· ~:'::,000.00
c:>) F'a,,.J,:.:l.nc.~ A1--ec:,: .
1 . Lfif:HS t hc,1.n 300
11;.q.m .. 3()(). 0()

2. 30J sq.m.or more

but less than 500
sq .m •. 50().()() '

3. 500 sq.m.or more

but lesm than 1000
 .... l.17 :...
--
4. 1,000 sq.m. or more
but less than 2,000
i:;q 11 ffl" :I. :r !j()() • 00
!:_:I n ~~ () () () ~:; q u ffl ., (:) )'"
mo1·--c-:,·

E~~ry parking space situated in the

C:i. ty 1, ··1,;h,,1l l i,; ub.:i f:-:•c:t
b~:,• to ,:'1 ':,;;;.,,pe1·-,,, tc,,:
permit fee regarcile~s of whatever said
parking space are 6wned · by the ~a me,
person, partnership o~ corporation as the
c: -ii•. i,; i:-:~ m ,,.._ y b c-:-:• •

p) Escort Services 1 !I 000 u ()()

q ) bJ <:\ I"(,~ h Cit.I.':::-(!:• '::; 0 ,,.

bocl0~<;_1,,1':,; ::
:I.. l...i!.,•f::-'::; th;,,1n ~':,O
sq.m. 400.00
2. 50 s~.m. or more
bu t 1 <-:': i,; s t h ,,\1..,
m.q .. m. B00.00
3. :1.00 sq.m. or more
but less than 200
, '::;q u ffl., ' , :I. !' !5()()" ()()
4. 200 sq.m. er more
but less than 300
':::,q u ffl • :?.000 .. 00 / '
5. 300 sq.m. or more

6.
but less than 500
11:. q tt

il'IOI•" <·:•:•

1'') ~:; tc) ck M,,1• r· kt::• t

ffl 11

'.:',()() ':,;q .. il'I. CH"

:a; , ()()0. 00
'l

B:,000.00
' )f'• ..,
, .. !' ,... .. )•.,)"
('C
.J .. , 1
\-r. •·'\
) \,,

.'.\,.

.. _
\,\_

\
m.) \:::tc:H::k l::,1---01,.:<,,·n,; ~•J;i. th _, . .
trading seats in a stock
exchange situated in
th:i.·;;; <:::i. ty -1 !' 000 .. 00

Amusement vending devices:

1. Each Juke box machine

Each machine or apparatus
•"'l
.(:. u

for visual entertainment :1.00.00

E,:\C::h ,,,1~•·p,:'tl'·,~-t1..1.1;; ·f'<::w
,:>.
I" ,.., ,n ,,.
~•J(,~:i.q h:i n9 p(::•?·--!,;on s ;;,,., "\JV
4. Each machin e .for dispensinq
o,,. v<~~nd in<_ :,1 ~;c>i't d r·:i.n k.i,; .,ind ..
any ·other articles ~=~<)() H ()()

E ,,H:: h m,,1 c h :i. n ,,:-:• en- •" p 1::i ,:II'.. ,,\ tu 1,; ·
'.'.', ..
for printin9 letters or
n11.mbc-:11,·1;; :1.00 .. 00
6. Each similar device for
vendinq ga~es of skill
or family compute :1.00 .. 00
7. For each coin operated
ii\ffll.\1,;i..•ffl•-,1 1 t ffl c:\C hj_n(•:~ (:)fr

400.00
 •
-
P ri n t:i.ng prf,~~;~;; ~.H)O "00
Pub l :i. i,; h<-:~,,-~;; '.50(). 00
Both (Printing & F~blisher) B00 .. 00
Grc>c~?l'"Y ~:'>00 .. 00
General Merch~ndise ~:-;()() . oo
t) Str.)cki;; bt"C)~:.e,,. tiJi·t.h ·t.r·,,HHnq
. !
seats in a stock excha~ge
situated elsewhere 500.00
u) Gold and silversmiths ~:,()()" ()()
v) Lathe machines B00.00
w) Funeral Services:

1 .. Funeral establishment
owning and maintaining
mf?morial p,:\rks 3,000.00
2. Independe~t funeral
servi c es 1,000.00

x) Medical and Dental Laborator~es

A$saying Laboratories ::>00.00

Vete1··ina.1··y c:l in i <:: I.J00 .. 00

aa) School for pole players

and/or horse back
riding aci:\demy 500.00
bb) Slenciering and body
building saloons
massages and therapeutic
clinic 3~000.00
cc) Animal Hospital 2,000.00
dd) Recruitment or ~,b
placement services 2~000.00
ee) Motor repairs and
painting shops; permapress~
dyin<.~ es·tablishment; .
plating establishment 1,000.00
ff) Photographic studio
sophisticated photographic
equipment 800.00
gg) Ordinary Photogra~hic
studios 400 .. 00
hh) Silk screen af T-Shirts ::=.o .oo
ii) Shoe Shine stands 50 .. 00
j j ) Vaciador Shops ::,o. 00
kk) Bicycle Rent~l• 400.00
11) pther independent
contractor (Juridical or 1
M,,1 tur.;'1. nr.,t. in ~.:lud(~d ,,,mcm<;J
those subject to cccu-
p,,d.:i.cm.;d. t;,\x. 400.00
mm) Inspection services for
incoming and outgoing
Ci:\ 1•·9 Ofa'S ~?. :• 000 .. 00
nn) l:nd<ii•rd.01•"!:• :I.:• 000 .. 00
oo) Lighterage servcies :l~000.00
pp) Lithographers :I. :• 00() .. 00
qq) l1'lirH? drills 1~000.00
 .• •
-
,
' 't:~

,,.,,.) 1=~t:~c<:)pying cw duplic:a·t:LrH~I

•<~~rv:i. <::<❖~ii• l :i. k<i~ pl,,\i;;t:i. c::
lamination~ photostatic
white/blu~-printing, xerox,
typing and mime<:>91".:-\phing services:

1. For the first recopying

or duplicating ~achine 200 .. 00
2. For every duplicating
er recopying machine
the1•·e•':\'f ter 100.00
3. Plastic lamination or
~imeographing machine ::;oo. oo
4. Photo$tatic and blue
printing mac;hine !..".00.00
5.. Xe,--ox machine 100 .. 00
6. Typing servi c<~s ( m.:\rH.tal) 50.00
7" Typeset t.ing se-~rvi c:e·s 400 .. 00

ss) Roasting of pigs and fowls 300.00

tt) Shipyard for repairing of
ship (office only) 1,000 .. 00
uu) Tailor $heps, dress shops=

1. For the first sewing

mach:i.ne 100 .. 00
2. For every sewing ... \
\
machine thereafter 50.0°) \

vv) Beauty Parlors: . '. L,,)~

1 .. For the first b~auty /6
pa, I" 1 <:> r <":•qui pnu?n t ;:~00.()0'·
,. ,
.-c:." For every beauty parlor
equipment thereafter 106.00 ·\
I
3 .. Beauty Parlor without \
equipment 50.0()

"''"J)
b.lr.)c)cl c:~rvir,r,,s Shc)ps 4()0 .. 00
xx) Hatters and millines
~;.hc,ps 400 .. 0()
yy) Barber Shops:

:L .. f!'or· ·the fin,;.·t

tonsorial seat 200.00
2. For every tonsoriAl
thereafter 100.00

a.;,cd Upholstery shops

. .300.00
bbb) Vulcanizing shops ~W0.00
~cc) Tire recapping plants ~? , ()0() .. 0()
~dd) R~al estate developers ~:! :• ()()()" ()()
Permit fees for multiple services r~ndered or
offered to render:

Where there are two (2t or more kinds of services

rendered or offered to render in the same p~ace or
establishment by the same owner or operator, shall
pay the highest of the permit fee prescribed for
services l'."'ende:.:! f- p ·· or offered to render and b-,enty
 •
----~'r()····

percent (20%) per centum of the respective fees as

• ,..
·~:.
prescribed for other services .. -~ -/-{'. '

G .. HOTELS. As classifed by the government

,,iu. tho,,. i ·I: y ::
a) Hotels de luxe :7 !' ()()() .. 00.
b) Hotel first class !.:', :• 000 .. ()()
c)·Hotel standard :J !I•:)()() n ()()

d) Hotel economy ~·:: :• ()()0 .. ()()

e) Apartel (combination of
a hotel and apartment) ~·:: :• 00•~) .. 00
f) Pension house :J_ !I ()()(i" ()()

•:
H .. RE'r'.:,I... E~:rf r:':i TE DE,:~,l...l:::1:::s ::

a) subdivision operators 4 :• ()()() .. ()()

b) Other real estate dealers ~=~ :• 000 .. 00
I. REAL ESTATE LESSORS~

,,\). Cc:lmm<::•1'·c:i.,:\l bu:i.ld:in<_:.1 ::

1. Less than three (3)

.. 1:; t O ,,. :i. (:~ 1:; l. :• ()()() .. 00
2 .. Three (3) stciries or
more but less than
t<:-)n ( :J.()) 1:,tC)l'":i.<·?S ~:-;!I()()() 11 ()() •
3 .. Ten (:1.0) stories
cd' mo n-:•) ~.', :• 000 .. ()()

b) Residenti~l building~

1. Less than three (3)

s-1:.C)J···:i.(::;1!;
2 .. Three (3) stories or
more but less than
tf:::n ( :I.O) 1:d.cw:i.e1;;.
3 .. Ten (10) stories or
'., mo ,,. f:-:•

J .. COMMERCIAL APARTMENT~

:1. ) Less than three (3) doors

,,·1; ~:'.) Three (3) doors or more
but less than ten (10) doors 500 .. 00
::n Ten (10) doers or more 1p000 .. 00
4) House for rent with garage
and/or swimminQ pools ::~ !1 ()()()II()()
5) House for rent Without
garage or swimming pools l.,000.00
6) Hm.11,;f:-~ ·f'o I" 1·· <·:-:-i-1 t ~,, :i. th c:om,non
k:i, tcl°f<':~n ~:\nd c:wn·f'o,,·t
-(' i:\ c: ;i. 1 i t :i. (:~ 1!:- 4()() .. 0()
7) Boarding house 6()0 .. 00
8) Lodging how1e 400 .. ()()
9) Bearding and lodging house :I. :r ()Q() .. ()()
 -51-
•. e • I~

K. PRIVATELY OWNED PUBLIC MARKET~

SHOPPING CENTER AND FOOD CENTER~
1) For the fir~t ten (10)
stalls 1,000.00
2) For the next number of
stalls 150. 00/s·tal l.

Every privately owned public market, shopping

c::eriter or food center situated in this city shall
be subject to a separate permit fee regardles$ of
whether the said privately owned public market,
·shopping center, or food center is owned or
operated by the same person, partnership or a
corporation as the case may be.

L. PRIVATELY OWNED SUPERMARKETS

Cl4i\~;;.11 A B,000.00
Clci\S~ B

Class C
;,

: The class of the privately owned supermarkets shall be

·· determined by the City Treas~rer.

M.. ALI... OCCLJPATIOMS ()R CAI...L.IMGS SUEh:TECT

TO F'ERIODIC I .MSPF.:.CTIOM 1, Sl.JRVE:r.t...1•• AMCf.r.
AND/OR REGULATIONS BY THE CITY MAYOR
SHALL PAY AN ANNUAL FEE OF:
A) Hospit~lity girls,
hos·l:.e!>sess 11 at·bEmd~nts,
T~xi-dancersp bartenders 11
club floor manage~s 50.00
B) Receptionist~!' waiters 11
t,Jiid. t. ,.. e~i,s<,M=> 1, c::oc:, k.m !'
ch~mbermci\:i.ds qo"OO.
C) Barbers 11 beauticians,
butchers!' forensic experts 11
animal traine~•, time~,
bondm<i\n, criminologist!!. 11
electiriclans, fo~tun~ tellers~
.. -h~ir mtyli$t~l' ~~nd writing
experts 11 hospit~l ~ttendants,
J. i fttguards P make:-uP. artists~
m~chanics, photographers
(itenerant) 11 private ballistics
experts~ rig drivers (cochero)~
plumbers 11 sale~ agents 11 sales-
l~dy or calling of the same
o~ mimil~r c~twgory etc. 30.00

On businee~, occupation or calling does not

become by being conducted with some other busin~sm~
occupation or callirg for which the permit fee ha~
been paid.
 SECTION 45. Mayor's Permit Fees for
- Newly Started
Business. In case of newly started business the Mayor's permit
fee shall be 1/10 cf one perc~nt (1~) af the capital investment.
,J ... ..••
I:,,,.("', , I.."I•::,"!
, •.
I,. !' .,.... I"l<.I.·: ·t·: !' I,,")I'' I'" l'" .·,·,..I(::,<::,<::,,.,:,<::,<:· \!I .., ·1• l"1 I",,..·, J'l 1,...•••••
I •• •• •••••• • . . . . . . . . . . . . . . . .:- ' • • ...
:,. I"J (.'·\ ·•1 • (')''1"··1·:
.) • • •• • • ("•::,<::
.,· .. \,, •••• ·: .,· I"I ·t·• .....
I.,.I (.I... :: ..,·. I"I ..,·• ,.,I'·:")
or operating branch or sales office the following permit fees per
branch shall be imposed:
P1·· :i.n c: :i. p,:t 1 C)·f·f :i. C:f!! P ,,. :i. n c: :i. p ,,, 1 O·f ·f' :i. c ~:-i
: ~.l:i.th C,,,1:dt,;.l (Yf' :: li,l:i. th th:i.!::, C:i. ty Ou ti,;:i.d(,~ th:i. i;; C:i. t>,,

Belm,,1 P:1. M:ill:i.on P;.:~00. OO/br.;,1n ch P;:,0() .. 00./1:w,,in ch

,. Pl l•l:i.11:i.on 01·· ovt:::1•·
•J but lc,•i1:;1:; th,,1n
P:LO Mi 1 :J::i.on 400. 00/1:)1'·,,\1"1 c:h !':,00 .. 00.ll:w .-,1n c: h
P:1.0 M:i.11 :i.on 01•" <:):-,.•c,H"
but lf.•ii;;!,; th,:\1"1
~ P50 Million 700.00/branc:h BOO .. OO/b1•·,,\n c:h
P50 Million or over P:1.,000.00/branc:h P:1. !I ~-~oo,. OO./l:wc\1"1C::h

SECTIO}~ 46. _Payment of Fe£;:s. - Pennit fees prescribed

under this Chapter shall be paid to the City Treasu1•·er or his
duly authorized deputies before any business~ occupation or
cal 1 ing c:~':ln be• 1 c:1\1-Jfu 11 y b€-?gun or p1..1_s1.1ed. In ti-fr:? ensuin~J y1:?,:1r,
payment of the 21nnLti.d permit fees shal 1 be ~-Ji thin the first
twenty (20) days of the beginning of the calendar yearJ
'1,

<.'•\) ,.\
SECTIOM

:: l"t('I. ("(')1"1
.. .
,0 . . ,.. 'll''").I
,:"•t\(')''''I'''
..,.,·
\, ..
.... l (')I"
("V('>I''
<r, ..
.J ..
.
0

I
47 .. Administrative Provisions. ....

('-"''
.. .., ·'· ·.,1·,.....
\.<" 'L ·1· <=',:,. l"(l'''•'I''
I ,L I ·I·,:•
...., "'·\I''' \"I
, ("..• .'I. ,::. \ \'.". .(. . .:, :~\,' < ~ :.
,-.,:,
/ ,)\
~ - To maintain peaceful, healtful, sanitary and safe conditions·•
'·
in Me trope, 1 i tan Man.i 1 a, businesses and occupations shal 1 be
, conducted in such mcmrH~rs and mode pres er i bed under suc:h F'Ll J. E: _ ••
i'L. and regLll<"::,tiorl~~ pro,nL\lgc.:r.t<::~cj by the r.:ity (JOVE~•l'"'ntn(~~nt o·f F·a1:;;~1'i' ir1
accordance with existing laws ..

b) Application for Permit. An application tor permit

shall be filed with the City Mayor or his duly authorized
, deputies. The form to be provided for the purpose shal 1 set.
forth all nt-'?cessary information, including the name
citizenship of the app 1 i cant, the description of the➔ bL.lsinE!':; :; ,
occ:up,;, t.ion · cw l.ll"1clc-:,•rt,,\k:i.n(_:J ·t.i:) be,:• ccmduc:t.c,~d, iHH:I !!H.l<::h
;, ird'c:n.. m,,d.:i.on ,,11:> m,,1y be-::• 1:n"c-:-~1,;c:1•":i. b_~;:•d ..

',: Any fcd.se stc:,t.ement maclE· by the applicc:mt or lic£~nse

shall cc:,nstitute a sufficient qrot.md for _den)✓ ing or revokir1g the
~permit withoµt prejudice to- the criminal liability of the
, ; ·app 1 :i. c,:\1"1 t or l i cen ~,;c-?c,-~"

Permit may be refused to any person (1) who had

previously . violated any ot-dinance or regulation relativ£;.> to the
.1 •• granting of permits; ( 2) ~>Jhose , busines;s establ ishriierit or
, : undertaking does not con form ~-Ji th :.r:oning regu 1 a tit1ns, sa·fety .•
·,health and othE•r n~qui n")ment.:<.::; of thei city ·~~ove1·-nme)n·I: or i. ts duly-
.: authorized deputies; (3) io-Jho has an unsettled taN obligation,
.• ,rdebt or liability to the ~Jovernm£~nt; or (4) ~•Jho is not qL.talified
· :t~der any provision of law or regualiion to establish -or operate
thf:1 bus:i_,..,c,,11;;1,; ,,tppl :i.c•:~cl ·fc:H" ..
. ;-
 c) Issuance of Permit. -
-
Upon approval of the application
for a permit two (2) copies of the Mayor's permit together with
the ·app 1 ication si<;;1nec:I by the city Mayor or his ciu J. y c',,uthor· j_ zed
ch:~put.y i,;h,,d.1 be-::• 1··c,:.-l:.1.1vT1ed to tl·H"' ,,.ppl:i.c,,\1"1t.
1 Clnc,~ (:1.) cclpy 1:1.h,,d.l l::ic•:.•
presentr:!d to the City Trec:1SUf"E'Jr· or his duly author·i =~ed dE!pt.uies
as basis for the collection of the permit fee and the
l.
corresponding business tax, if any~

Every permit issued shall show the name of the

applicant, hi~=- ni:1tionc:dit-,,, mc:u-ital. statur~, aclclres~s, natun~ of
organization ( ~•1hethc~r sole pro pr i1-2torshi p, partnership, or
corporation), location of business, date of issue and expiration
crf' p(❖~l'-1T1:i.t:, i:tl"1d· i,;uc:h othc-:,•1·· :i.n·fo1···m,,tt:i.on Cll'. clii,t,,,. ,,\1,; 1T1,:\>' be::~

d) Posting of Perm.it. Every keep hii5

pc,~1-··m:it po1,,t<-z•d ,,tt ,,d.l t:i.11-.c,~1;; in,,\ con1;;p:icucl1.11,; pl.::,_,::(;:• <Yf' th<·,! l::,u1,;in<(:•1;;1;;
establishment or office. If he has no fixed place rrf business or
of'f ice, he sha 1 J. kt=~?p the penni t or copy thl~reof in his person.
The permit shall immediately be produced upon demand by the duly
authorized depu{ies of the City Mayor or Treasurer.

e) RE'mE•t,Ja J. o-f Perm.it. The penni t iss;ue~d shci 11 be

rene~".1ed
every ca 1 end,.:1r year ~"i thin thfE' pres er ibt?d per.iod upon
payment rrf the corresponding fee prescribed under this Article. .-)\
f) Revocation of Penni t. l.Jhen a person doin~~ business
./···<\
~',
or engaging in an activity under the provisons of t_.his Code '. ~ \ )
violates any provison of this Chapter~ v~olates any condition set '~
forth in the pet-·mi t; t-efuses to P';"Y an . i~1debtedness or. 1 ~abi 1 i ty ( i
to the city gc)vernment; abuses his pr.lv,1 lege to do bus1ne:-S or·· .....,. \
pursues .rm activity t•d.thin Pc,say City ·t.o the irdL1ry of public ·
i'j. m0ral s or . p€~ace; t•Jhen the pl ace ~·iht=f"e such busint~ss or
!
L1ndertaking is ccmdeucted bec:omes i::l nuis2inc:e or is permittE?d to
~
)' be ust=d as a ,,·<esc)rt for disord<=?rly characte1rs, criminals, or
1~omc~n of ill n,?put.E:•:; or ~•.ihen thf? ,::1pplit:i::1nt h,::1s mi:H1r~ E.1ny fi::ll~~e
statement on any portion on his application, the City Mayor or
his duly authorized deputies may, after investigation, revoke the
permit. Such revocation sha 11 fot-fr-:?i "l: a 11 sums vih.ii;h may have
been paicj t•Ji th t-espect to the right granted in addition to the·
penalties provided for unde~ this Code.

g) Expiration upon revocation or surrender. Every perm .. t

· shall cease to be in force upon revocation or surrender thereo1.
Ever·y pe!rson holding c.~ pt:'!nni t. shc::\l l surrf.,inc:IEO.:r thr.:" samr.:~ c.1por
~vocation, or upon closure of the business er disc~ntinuance of
the undertaking for- which the per-mi t .,.,a~; issued. The business
shall bt;? deemed finally closed only upon payment of .:all tal•:e~~,.
or fees due thereon.
'I
.· ,,.

'

II
l.l,11
l ,,
SECTION 48. Sanitary Inspect.ton Fee ~very owner
opE•rator of business, industr ic11, comml=?rcia 1, or ag ri cul tt:1ra 1

I
' ~'est-abl ishments, ac:cessor ia, building or hous<:? for rent, shal 1
. secure sc":ini tary c:e1rti f i C:i:1t.e or permit for the purpose ' of
·1.sL1pervision and enforcement of e:d.sting ruh:'!s and re9ulat__io11s on
~·;sanitarian and scdety of the publ lie upon pa~ment to the City
·/ Treasun?r ci'f ,:\n E.1nnual ft:~e ·in acc<::lrd,:\nce i•nth the ·following
·'. schi,!dul<•:•! ::
 .,
.

•
- -
AMMLJAL FEE
A) Airline and/or Shipping
co,npanies P 800.00
El) Finan~ial institutions
suc:h c""IS bc1nk!n!' pawnshops,.
money shops, insurance
cdmpany dealers i11
securities and exchange
dealers

M,,dn Office 500 .. 00

Every branch theredf 300.00
C) Gasoline servi~es/filling
s·tations !\00. 00
D) Priv•te hospitals, ~nimal
hospital 1:,000 .. 00
E) l"tedical/Dental clinic 500.00
F) Dwel 1 ings and spaces -f()t-:
rent=

1. Hotels per room accomodaticn 50.00

2. Building, per p-ffice/ resi-
dentic1l spacE• • 40.00
3. Apartel~, pensions, drive-inns,
motels per room accomodations 30.00
4. Commerc:icll apartmer)ts, per
space/unit qo,.oo
5. Resid<~n t:i.al apart.men t, per
space/uni ·t 30 .. 00
6. Dormitories, lodging or
boardincJ houses, per
boarder acco~odation 20-00
7. Residential houses for remt::
per hOW:>i:i'S:

~) With garage and/or

swimming pools 400.00
b) Without g~rage and/or
swimming pools 200.0()
c) With rooms occupied by
different. tenant.s wj.th
common kitchen and/or
com~ort f~cilities 100.00
G) Intitutions of l~arnin9, per
room teaching 20.()0
H) Mecfj.,n F,nc:i.1 i ti<~~. F• -30.00
I) Telegl"c\phs, teletypes:- cable
,,mc:I w~: 1-·v.-~lf?!i>!:• c::c)mmun i c:i:\ ticm ,·
companies: ., I
'.
Mc\in Of1'ic:e 400.00
Eiranch Offic:e ZOO~O<>
~) Telephone~ electric~l ~nd
pow~r c:ompani;::..;;:
 .... ~=.r;-...
•
M2d n O·f 1' :i c: f:~ B00 .. 00
Ev<'.;,1•·y B1··,,\r·, c:h 1.K;i() - ()()
Telephone/electric power plant ;;~00.00
K) Administrative Offices, display
c)·f·f'i<::<❖i, .:tnd/cH'· c)·1'·1'ic:.e1:, <::d'
p l'"O"f((!-5,S i cm,:\ ls B0 .. 00
I...) F'<❖id d 1 f:i•I''!:, ?() .. ()()
M) Lending Investors ::wo . oo
N) All other business, Industrial,
commercial~ agricultural
establishments not ~pecifically
illf?n t :i. cm <;.id ,:\ bov<:? ::

With an "area of 1,000 sq.m.

(:) ,,. ill O ,,. (·:.' 600 .. ()()
500 <:ff me) r·e but :Les~; than
:I. !I 000 1:,q - m. ~:,()(). 00
~:!00 (:)Ir illC)I''<'.:'.' but. l t:~S!!; than
!5()0 sq .. m .. 400. ()()
:LOO C) I'' illOl''f:~ but l<.;11,;.1;; ·thi:\l'l
~~()() • ~;c:1" m. :~oo . oo
~;.() C) I'' ill(:) ,,. €-~ but 1 (❖!!,;f,; th,:\l'l
10() sq .. m .. ~~00 .. 0()
,-. ,::
.,r:a'\•( C)I'' m<:)r<':~ but l<':i!:>S t·h,,\n
~.\O i;;q .. m .. :LOO .. 00
Less than 25 sq .. m. ~.=.o .. oo
-~
All persons required by existing laws,
rules and regulations to secure heal th
certificate from the local l'H':,:• ,il 1 t h (:>"f' ·f i c: ((~ r
shall pay an annual fee of:

a) Hospitality girls, hostessess,

massuer attendants, taxi-dancers,
bartenders, club floor managers ~.o . oo
b) Receptionist•, waiters,
w,,\i t1•·f?S!:H"'s, ,:c)<:)kt:;; chamb<~•··m,;\id!;;. 40 .. 0() ·

c) Barbers, beauticians, butchers,

forensic expert, animal trainers,
timer, bandsman, criminorogists,
electricians, fortune tellers,
hair stylist•~ hand writing
experts, hospital attendants,
J. :i ·feguan:ls, mc:tk<""'-up ar·t.:i.~.d.s ~
mechanics, photographers·
(Itenerant), private ballistics
experts, rig drivers.(cochero),
(❖~ ·t. C: ..........

In case ~-,ere a single person, partnership

or occupation conducts or operators two or
IIH:) ,,.(,~ b_ui::- :i.n c:;.•mi;H-:-lm :i. n on c,,, pl-i:\ c:,,:,· 01•· c-:i•i;; t.-,\ bl :i.1;,hm(•:m 'l'. !•
the sanitary inspection permit fee shal 1 be
imposed on the business with the highest rate.

SECTION 49. Health Certificate Fee All person

tequi red be existing laws~ rules and regulation to secure health
IJerti fic:,,\tes ·f,,·om tht" 0·1'·f':i.c:F cd' th~! C:i.ty Health 0-f'·f':i.<::f.-)r !!,,hi.o\ll pi:\Y
_iin annl.l<":\1 ·fee (l"f th:i.1··ty p(,' .:mi,; (P~:K).,00).. .
I
~

~ll~ \ .
 - 'l .

-
.

"9:

GECTIClM !':,O.. T:i.m~::• er(' p,::1ymc;-:•n t.. .... Th<-:~ i;;,,,n :i. t,:11'')! :i.ni::-P<•:i•c:-t.:i.on
fee prescribed under this Article shall be paid at the Office of
the City Treo1a~;u rr:::r c:nn c::r01--nf2d i.-i.i t h.i. l"'I t:.£::~n ( l O) cl i:',1y~;; ·f r··om th<;:;, c:I c:,1 te
of inspection while the Health Ce~tificate ~ee prescribed under
Section· '~-B shc:111 bf," p,::1id upon .i.!:!;r:,;u;,,1nci,:: rJS, such hE~alth
Cf~ I" t :i. ·f' :i. C: ,:1 ti(~:;; ..

Administrative Pr-·ovision.
SECTION E:-:c:e_pt as
~-H.
othen-lisc~ provid1:e•d, the Local Hc-?alth :o·fficer or hit? duly
( ~thorized representatives shall conduct an annual inspectio~ of
~·
al 1 hous<?s, acc~?.ssor.ia or bui 1 d ingis for rent or c:1s soon . as
circumstances require and .;:d 1 business f~stablishments
'I,'. (com1m~rci,':.'l l, .indust,~ia 1, agriculture) in their re!::;pect.i ve
local i tie•s in circl£;)r- tC) cl<c?tenrd.nE? thE~i r i:1deqt.li:,1cy o-1' vi;mti 1 at..i.on,
propriety of habitat ion ;:md genera 1 s.-~ni tary conditions pursuant
~ to the £:?l•:istin1J li,1w!::;, r·ul£'.:S and n~•gulations. Sanitary permit
: shall be issued to the m•mer by the Local Health O·fficer or his
:' duly authorized representative aftr2r such inspection i.-ias
too duc:tci~d -,:1nd ·f'm.md to bf:~ i,;,,m :i. t,:\J''Y ..

Every penrd.t'issued shall shm•1 the name of the applicant,

]his nationality, marital status, address, nature of organization
'.~ (whether
;(\
sole pro pr iE~torshi p, partnership or corporc:1tion) ,
location information was conducted and found to be sanitary ..

The permit shall be granted for a period of not more than

. one year and shall expire on the 31st day of December following
'\the date of issuance thereof, unless revoked or surrendered
· ,earl if:~,,- ..

Every permit shc1l l cease to be in ·force upon revc?c:ation ,--1"'

(wrrender of same, upon closure of the business or discontinuance
··• _"td' thE': ur·1di-:':l'"'t,,d--:.:i.nq ·'f'c:,r· t-•Jh:i.c:h tl·H::, pi-:-:•nri:i.t ~,,,,1':,; :i.!,;':,;Uf.,•d,. "f'hf.-~ l::,u':,;:i.n(,-:•':~
~.shall be de~?med ·fin;,dly closed c,nly upon payment o'f all ta:-:es_;
l::. 1·· I"I,_....-, ,,. <·:1• P.•••,::.-
; io,-, <,·,, ,.., d
•• ·f ,.-,, F• "' cl t t ('''
-. •••••••••• •• t 1-·, f:•.·· r <-:-~ c:, n ..
,,

CHP,PTER :t.b .. CIVIL REGISTRY FEES

SECTION ::,2. Imposition of ·h"?e~-;. -· The follo~·iing fees-

; collected for services rendered by the Civil Registry of
i{equ:i.v,~l<-:~l'f-1:. c:.-f'·f:i. Ci·? cl'f' th(•:t• C:i. ty ::

1) Application fee p :'.\() .. ()()

) L :i. <:: <·:.• n '::H-:;• ·f' <·? (,?
~-~ ::-;o .. oo
3) Solemnization fqe ~:10 .. ()()

b) Registration of documents and

for certified copies cf
documents on file in the Civil
i=~<-:~c;,1 :i. ':,; t 1··y ::

:I. ) M,,1 r ,,. :i. ,,, c;,i f.•:•1, Con t v· ,,\ c: t !:.:, () n () ()

2) Legal Se~ara-t.ion ~.,o . oo

:1.
D:i.VDl''C;f.•~ 1. ~.,o . oo
4) Annulment of Marriage ;;;~oo .. oo
....I":.. ) 1...(-:-:-g :i. l :i. m,,, l :i. on !:1,◊ .. <><>
,::1dclpt:i.or· - (Local) ~:,() .. 00
Adopt·:on (Foreign) :I.~.',() .. 00
 .,,
.
•
7) Voluntary emancipation
-
cd' m:i.no,,·~.;.
8) Court decision recognizing
<:>I" i:\cknoi.,.,:L<~dq in9 ni:l tural
children or denying su~h
n;,:,co<.:.,n i t.i c:m 30.00
9) Judicial determination of
paternity.affiliation ~,o. oo
10) Court decisiqn on order
on the custody of minors
and guardianships t'i(). 00
11) Ghange the Name ~:~()" ()()
1~~) t-11 ic:lSE'!:l, :l ~:,() .. 0()
13) Naturalization 500.00
14) Repatriation or vclunta~y
renunciation of citiz~nship 150.00
15) Registfation rrf Birth:

a) Within thirty (30)

days from date of
bi1•·th <·?X(•?mpt

b) After thirty (30)

days from· the date of
birth but not more
th.-,\n six months F' 100.00

c) After six (6) months

·from th<~ date of :, .,
..,. .
'
birth but not more
than <:)l'H?. (1) year 100.00

d) After one (1) year :1. ~.,o . oo

.
.,
,'
16) Death Certificate ~w.:oo
17) For each death changed
,:,r c:or·1'°<::>c:t.t?d 10. ()()
18) Court decision or order
to correct or change
entry in any certificate
of birth, marriage or
df,~ath 100 .. 0(
19) Filing supplemental birth
c:<;,, r· t :if i c,:\ t€-~ ~.,, . . •..
'":)r• {"l ··
\

20) Photography of documents

on file with the Civil
Registry (per page) 3(). ()()
21) Certified xerox and/or
true copies of l",e<Jistry
records (per page) 30 .. 00
22) Permit 1or cadav~r
di s;posi tic:m:: ,:

a) Burial permit fee ~:'.0" ()()

b) For each duplicate
bur:i.;,l p«;,nni t :ao . oo
c) For exhumation of"
c:,,1d .,, ve-~·r· ~-=~ () " () ()
d) For removal of cadaver ~:!().00
F'ol"' c:l'"em.;,. tior\
f.:'• • 20.()0
i) Entrance from other
city/municipality ~:,(). 00
 ~
-- •-
g) Transfer to other
city/municipality . !.':,() "()()
h) C1,:~nw..:-try ·ff?f.-~ ~.=.o" oo

SECTION =•3. ENerr,ptions. the . Civi 1 Re9istrar of

<tqui v,,\l~:m t 1'un c!:t:i.c::,n,,,.l'")l 1,,h,,d. l :u,,i,;uc,:.~ the-:-~ "fol 1 ow:i nc;.1 doc:um0m t:
payment af the fee here:in required~

(a) Certified Copy of any document for

official Ll ~~E? c.1 t the i--eqLt1:1~;t of 21
c:omp•?tt?nt. C:i..lLtrt or other govEir-rimr,.,nt
,c:\(Jf.m cy ..

(bl Certified Copy of birth certificate of a

child reaFhing school age when such
certificate is requir~d f e r admission to
primary grad€;m of public: sc:hools within
Metropolitan Manila.

,. SECTION ~A. Payment c:i·f FE?E?s. -- Thi;~ ·ft?£;!~,; shal 1 be

,p,,.:i.d to the City Treasurer or his duly authorized deputies before
1

'.:t·e(1istration -or issuance of the ·document or certified copy

) {
SECT I DN 5~,. Impos.i ticm t1f Feet:r.. ·- The ·fc:,l l ot,iin9 fee_v· .
hereby imposed on ever-y person sec:Llr ing a copy of off i ci.a l;\ ··
teconji;s and documents in . any of the offices of city . or
.:~in;ici pc.'1.l i ·t.y comp,,.:i 1;;:in<;,1 the Mf.""tr<:>pc>l. i tc,n IYl ..,,n·i l.;, M

•\:
(a) For every 100 wordi cf fraction
t. l·if:-n~ecr1'. ty p(❖iw,,· :i. t t<'..:-n ( not inc: l ud :i. n q
the certificate and any notation) PlOMOO
(b) Where the copy to the furnished
is in printed form~ in whole or
in part, for each page (double
the fee if there are two pages
:i.n <:°I shf.~et) ;~()" ()<)
(c) F~r each certificate of
correctness (with seal of
Office) written on the copy
or attached thereto
(d) For certifying the official act
of Municipal Judge o~ other
certficate (Juditial) with seal
(e) For certified copies of any paper,
record, decree, Judgement or
entry of which any person is-
entitled to demand and receive
,,\ C<.')py · ( :i.n c:cfr·,nt?c-ticm ~-.ii th
judicial proceedings) fdF each
:I. ()O ,,..,on:lm .. :1.0 .. 00
(f) X~rox or ~nr oth~r ~opy produ~~d
by copying machine, per page ;:!() .. 00
(g) Ph0to copy, -;.,. paQe ~30"00
( I·~) Ac:I ~I :i..t j_ (:)rl «':\ l. ~:· _.-:-:· 1··· \_.1 _:i. _c i:-:-:,·:::. _:: __
 - .... i59 ....

1) For the issuance of local

tax clearance certificate

F 01·· p,,, m.1;; po1··· t ~-'•O .. 00

F O I'' co U ,,. t c: ,it 1,;(,i•
For all other purposes ~::O .. 00
2) Registration of foreign
decree of adoptJon :I.()() .. 00
3) For annotati6n and/or
correction of entries
in t~e Civil Registry
do cum<'::•n t 1,; ::·;o . oo
4) Registration of any other
legal document for record
pu ,,. po~;;.(;;•1r, : : ) ( ) 11 ( ) ( )

5) Registration of affidavit
and/or oath of allegiance
of naturalized Filipino
c::i. t:i. Z(i•:•ni::- :1.00 .. 00
6) For obtaining blank
application forms of
marriage (4 sheets) ~:,0 .. 00
7) certificate of filing of
marriage application and
other supporting papers !5() u ()()

8) F6r an application for

procesiliing with regard
tc) b,,,c:kp,,,y c:l,1:i.mi;; .
9) For verification of any
particular civil registry
d Cl ci.. WH"•r·, t ::)() "()()

E3ECTION ~:,6. Timtc! cJ·f payment. The c:e•rtificaticm

be paid to the Local treasurer conce~ned or his deputy at
,the time of the request for the i!::-suance of £1 copy of any
~ficial record or document by the person requesting the same or
;,:Ls a~J0:•n t .. \
\"
\.
SECTICll\l ~,7. E;-:f?mptirm. The ft:,!E;o imposed in this. v
shall not be collected for copies furnished to ~gencies,
11 ! i c0:!,; ,,uH:I o ·t·. l·ic-:;, ,,. b 1·· ,,u·, c: h0:!;; (Y-f' t hE· (;J c1v0: 1·--rwH":n t ·f' o t·· o1'·f' :i. c :i. ,,d
b1 -_ ness, e>:cept thos1? copil=?S required by courts at the requ,-?s
in-f the: l :i. t.:i. q ,,1n t!,, !' :i.n ,,.,, h:i. c: h c:,,1~,,"": t hf:,• ·1'1:;!1,-:, !,; hott l d b<-:;, c:o 111,;,c:t~:-:•cl ..

CHAPTER 18 - POLICE CLEARANCE FEES

SECTION 58. Imposition of fees. - The following fees

be collected for every certi f i"cate issued to any person
for issuance of police clearanceA

(a) For employment, scholarship,

stucly qrant or other purposes
not herein specified :1.0 .. 00
(b) For firearms permit application 100 .. 00
(c) For a change of name 100.00
(d) For passport cf visa application 100.00
(e) For application for Filipino
tit:i.zenship 500 .. 00
 . •..•~·-
. . .
~

·<e
-
~

..
~ -60-
·,
.
;\
Any. renewal of police clearance .. ·;..
certifi ca te shall be cha rged the same __ .,,._
.;.
,

rate a,~ ?,1bove, E~xc:ept thosei renewed Llpon

request o~ the party to whom the same was
issued within orie (1) year from issuance
of the original which shall be subject to :\.

fifty per-cent ( 50~!) o1' the ·fee payable.

SECTION 59. Exemption. The fee shall not be

\ collected from (a) officials and employees of local governments
d'ar,d (b) natit,nii:\l gt,v 1~1t-n m~::mt official s an d employees in relatio11
.'.i,tl C>f"l':i.(::.;\l l:)l..l1:,:i.n1:..;,!;,1s"

-,,i
60. Payment of fees.
SECTION - The fees shall be
if to the local
treasurer or his duly a1.,tthorized deputies by
t1t person -•pplying for police clearance.

CHAPTER :1.9 -- F'ASAY CITY GEEMl;R,~L. HOGPITAL

Fl:::t:::~:> §.-; Cl. t,;'),1:;!GE!:~
,.

SECTION 61. Imposition o.f Fees and Charges. There is

imposed hospital service ·fees and charges ,in ac:c:ordance
the following schedule:

Pl:!OPOSEI>
(CHAl::::r.TY.) tpf~IVATl:t' ,
................................. ...
.\.. )
SKULL
(AP & LAT) 8 x 10 Pl00 .. 00 P BO"OO P:LO(). 00
/./:·
l
j_() X j.~! :1.00 .. 00 :L ~:~() • <>O \
Parana.sal Sinuses
Water ' s, LAT 8-x 10 :1.00 .. 00 1()0. ()0 1:;;~o .. o<>
Orbit & Optic Foramen (Both sideG)
3 films 8 x 10 ·:1. 0 ~., .. ()0

Sell,ir S·t:udy (Town<;;-'s/La.t)

8 X 10 8() .. ()0
:1.0 X :I.~~ :1.00 "()()

Mandible (AP Only)

AP & 2 L~ts 8 x 10 :I.OOnOO
I
:1.05"00

100.00 B0.00 1()0.00

TMJ (Open & Closed -~cuth) BO ,.()0 :I.()()"()()

Sialography (Dye Excluded)

3 films 8 x 10 :LO:•~ .. ()0 :L ~=~ ~:, .. ()0

& NECK

£hest (Thoracic cage) 1.,0 .. 00 90.()0

additi<:>IH-\1 vi<:-~vJ:, ,SO. 00 65.00
 ·• r~
- ····f.>:l.....
- l '.
!

1
{·,p:i. co-··l...cH··dot :i. c: .... ~=.=,(::," ()() )'()II()() ·.I
Tho 1··· ,i•. c :i. c C.,u.:J (:,• no . oo :1.:1.0.00 j

additional view/@blique 60 .. 00 6 ~'.', .. ()() !

l
l
l ,·'

C hf.•i1,; t ( Ch :i. l d 1-·c~n )

i."1•··· ........
PA & LAT 8 x 10 60 .. 00 c:. 1••..'., 1..,.tv :I.()() fl ()()

Pa & LAT 10 x 12 D0 .. 00 :1.00 .. 00 :t.:::O .. 00

B x :1.0 t:::()" ()() :I.()() "()()

:I. 0 >~ :I. :;:~ :1.00 .. ()() :L::~() .. ()()

SPINE (C~rvical Vertebrae ,'.?: l...t,T Cln 1 y)

t:31~) "()0 ~:~() "()() :l.00 .. 00
; !,, :J.00 .. 00 :I.~·:":() If ( ) ( )

E• X t I'" -iii ·f' j_ -1 m f:l x :I.() :::-0 . 00 ~.:1()" ()()

:1.0 X 1::! ~:1 ~:. u () ()

Thoracic Vert~brae (AP & LAT)

:1.4 x :I. 7 ;:: ·1':i. lm1,; :I.BO .. 00 .~•:~()() II ( ) ( )

,i1dd j_ t:i.on,,\l ·f':i. lm r:;>() fl()() :l.:1.0 .. 00

Lumbo-sacral AP/LAT - adult :1.60 .. 00 :I.~=~() n ( ) ( ) ~=~()() n ()()

( 2 ·f':i. lm1,;)
Additional Film 14 x 17 <y'() n ()() :1.10 .. ()()
..,~1
i,,,\(::n.tm ,i Coe<::>'>: I 'r•
((.~P/1...i~T) -::1du1 t
..
!
:1.00 .. 00
-S-\ I
,
,),
1 ~
/
••.

Lumbosac:ral AP/LAT (child) B0 .. 00 :I.(>() II()() :t~::()" ()() \

,,;
,, .
I

J\
,

1•• \\
(icld :i. t:i.on,,11 Film ::·> !:l II ( ) ( )
4::i . ()() I .
/ ,,,.... ·1 {'
··l'
Upper Extremities:
Shoulder (cne side only) [3() ., ()() ~::: ( ) It ( ) ( ) ·1
••
('V)
,I' ••• u
,..., , ..,
.. ., "··
~,,. I
••

( both 1,;:i.d<,~$) 160 .. ()() :1.60.00 :1.80. 00 ,

Arms, elbow,forearm,wrist,
h;i1n d s !' ·f :i. n <;,I <,H"15

AP/Obl :i.quE~ C X :1.0 ~:J() n ()() f:~()" ()() ·:1.()0 .. 00

0

L Cl\,!J(·?lr Ex tn;-:•m:i. t.:i.(,~j,;:

Femur AP/LAT (14 x 17)
onf,: ·1'i lm BO. 00 · :I. 00 .. 00

Lower Leg.(AP/LAT)
14 x 17 (one film) B0 .. 00 :1.00 .. ()()

Ankle/Feet/Finger (unilateral)
0 X :f.() ~:?-0 .. 00 (:10 .. ()()
,i1dcl :i. t:i.on-ii\l :·:) () " () ()
:I.() X :l.'2 •w.'
:1.00 .. ()() :1.~·::0 .. 00
,,,cI cI :1.. ·t·. :1.. on"'' ..·1 ~) !5 .. ();) ~:_:. ~=:, " () ()

:I. 00 .. 00 90 .. ()() :I. :1.0 .. ()()

:I.:!. :,: :1.4 70 .. 00 •:_:)() II ( ) ( )

additional (LAT/Oblique)
:J.,(.J :,,; :1.7 90 .. 00 1 :1.-0 .. ()()
:1.0 X :I.~;! ::-; !'.i .. 0 0 !':,!:'• .. ()()

:I. !:i() .. 00 :I. 70 .. ()()

Abdomen (KUB) ~p only 7~.i .. 00 •~"J() It ( ) ( )

:l.:J.0.00
_J"
 - ····6~:!····
-··•
(Upright & Supine) adult 150.00 :I.B0 .. 00 ;;~00. ()()
child 10 x 12 150.00 l.00 .. ()() :1.~·w .. oo
(:) X 1() 00.00 :1.0() .. 00

SPECIAL RADIOLOGICAL EXAMINATIONS:

Cystogr-,,1.-n l ~.'10 .. 00 ~:;oo" 00 ~:'> :'.'• () • 0 ()

T-tube cholangiogram ;::'.)() .. 00 1.J()() .. 00 l.!50. 00
Operative cholangiogram ;~5(),, 00 lW()., 00 r.".!~.',0.00
Pc~ 1 vim<,~ t t''); :I. '.-.iO. 00 ~·:! :=:,(). 00 2::.:.0. 00
Ur·f:;,th1··c)q l'"<llphy ;~oo .. oo 300 .. <>o 3~;,().()()
Fistolnc.:.11•·.;,\phy 200. ()0 ' :.:wo •00

DENTAL DEPT. ~ CHARGES

CURRENT CHkfrvr PRIVATE

Tocth Extraction P :1.0 .. 00 P 10.00 F' ::w.oo

Anesthesia (xyloc:aine) 10.75/carpule depending on
mi,1rl-:.f.~t pl'"i C:fi-

10.00 :1.0. 00 ~:!O. 00

10.00 :LO .. 00 ~:,O .00 ,c_

\.

Filling Permanent

T~;.,mpol'",,\l'"Y

CURREMT

Private Room-I & II P:1.00.00 P:1.50 .. 00 (300._if air

c::on <:I :i. t :i. c:>n ~:-:•d )

Private Room-III,IV,V :1.0(),.00 · 100.00 (250~_if air

c:on d :i. ti brH;.~cl )

Emergency Room-suturing fee ~:,o II 0() ~.iO .00

\

Operatinq Room Fees~

1. Under Spinal Anesthesia 250.00

2. Under General Anesthesia 350.00 500 .. ()()

3. Minor Operation 50.00 :t. 00 .. 00

Delivery Room Fee:

1. Normal Delivery ~:,00.,()0

2. Dilatation & 600.0()

 ""'
Nursery Reem Fee~
.

- -
:I... Inc:ub,,1to1'· '.'.', 0 .. 0 0 / d ,,1 y ~·:: ~:, 0 .. 0 0 / ,::I f:\ y

2 .. Bililight Treatment ~.'.\O .. 00/ d ,:\)l } ' ( ) II ()().I~ d .:~. )1

·,... Recovery Room Fee~ :1.00 .. 00/d,,\y

02 use (Private)
,.1
Private Patient Only

□ PD Charity-Cases

SECTION OF ELECTROCARDIOGRAPHY
DEPT. OF MEDICINE -~610' CHARGES
CURRENT CHARITY PRIVATE

E. C .. G. P{:>0 .. 00 . PB0 .. 00 P:1.00 .. 09

Ultrasbunci Department

SCHEDULE OF CHARGES

1. CJl-,IE OPGf.!,M Ot-lL Y

(Thyroid, aorta, gall, bladder,
liver, pancreas, spleen, chest,
..,
LJB i• <,~tc; .. ) I.. ~:,:1.0 . ()()
2. PEl...'•JIC
( including sex cieterminatiqn) ~ ,1 H H 19 It If
p

3. HEPt,TOBILIAl~:Y. TF::EE ( HBT)

( liver, g~ll bladder,
b:i.l;;. ~ duct':,;) p

4. UPPER tiBDCWiEM
( HBT + pancreas & spleen) p

~... l<IDI--IEYS p
).'

I..··,

B. CF~r~f-,1 I f.~L p

9. I( U B p ~:.=, 1-1 ~:. tt ( ) ( )

•• ,
I.. B00 .. 00
..,
l.. .:"!()() .. ()()

p 9QO .. OO
I...OLoJEH r.:,l:{DCJMEM
( K/UB+UTERUR/OVARIES/PR □ S·1·A· E) p
 ........

-
. - ·'I • •

MEDICAL RECORDS ~F'fl$EB CHARGES

CURRENT (CHARITY) (PRIVATE)

p. Medical Certificate p ~-' .. ()() p ~\" 0() p 10 .. ()0

2. Ivied i c~c:; U?g,':\l

Ct?r·ti ·'fi c;.,d.i:z. :l().00 10.00 30.00

J. B:i ,,·th Cc~I'' ti ·f :i. C<:\ ti,~ ~.)" ()() :1.0 .. 00 :10. 00

.ll. Df~•,,\ th Ci:~•,,. t :i. ·f :i. C,il tc❖~ ~., .. 00 :I.() .. 00 .

;;~(~ ()()

!5 . t,il.t th c-:m t i c: ..d: :i. c, n <:> ·f

Xi:~1.-•ox Copy 1() .. ()0
/copy
16. ,~ccompl ishmc-?n t o·t'
Paper (Insurance Claim) :';,0.00

PUI...JYICJMAHY DEFAF!Tl~!b.HI

SERVICES

t • Mebul:i.Z<':\t:i.c:)n P 20.00/treatment
i,. ·Nebuli zc~r
Rental
Kit E30.00
~:i .. 00/d,iy

~- Pulmonary Function Test

F'l"(·'.i' :I. '-,'J ~" .. 00
.P n,~ '" r-.c:I F' C:) s; ·l:

/4,.~Vent.ur:i. Del :i.ve:ffy Syst.em :I. ~.5 .. ()0/ cl ,':\y

:I.!'.', .. 00/d.;,y \
, 1Bird 's Rc~sp:i.l"c\tc:wy :I. ()0 .. b.O/ d ,it)'

~A-2 Ventilator :500 .. 00/day

7 ~• ■ 0() / :1. !St. hc:H.l I''

50.00/succeeding

I • • • ,.) ._!)....1··1·•v1:·
'• r()MT'l' l,l(JlJ'-:' 1:•(')<:•·1
•
1 ••~y
•• ... A-1·1:·•\11,.Wf'•f ' F:•1--•1::·<·' '-!!lJ1:·•1:·
'•••'1>4"),.,., \ •••
CPAP) - Compressed air only · :l.~.',.00/l.0() p!r>:i.9
 HEMATOLOGY SECTION
CURRENT
-·65-

(CHARITY)
-
F'ff.SPOaEp. CHARGES
(PRIVATE)

( Compl!*ti~
Blood Count) P 25.00 p 40;00 p 50.00

Hemo<J:l.c:>b:i.n &
Hematoc:r:i. t Det • rr, 32.0() 30 .. 00 ::,5" ()()

Pl,i.tt?let .Ccll.ll"l t :0-:!0.00 35.00 <'10.00

C.1.ott:i.ng Tim£-.> 8,
Bl!:~£-.>cl:l.n<.:J Time :L 5. 00 :.-w . oo ;~:!:l "00

l.5.00 20.00 25.00

:L f.\ .. 00 20.00 25.00

• Blood l)'pin<;i 15.00 ~~o . <>o 25.00

JB. ESR 25.00 ~:;o .. oo

~.WBC Diff. Count :LE:3.00 25.00 35.00

JO. RH F,,\(:toy· ~.10. 0() ~.\O • ()() ~.\(). 00

MICROSCOPY SECTION

1. ROLltinf~ Urinalysi i;; 15.00 ~:W .. 00 '..":'.~.\" 0()

,I.

Pregnancy Te!;d: J\,.

(Test Pack) 95 .. 00 100.00 1.20.00 /\
Routin•:.- Fc;;,r.,illysi s 10.00 15.0() 20 .. 00
I> \
... , .

)
• Occul -t Blood l. :'.\. 00 ·20.00 25.00

BLOOD BANKING §!. SEROLOGY

Crosg; l'li:\ tc;:hing 35. ()() ~;,{) .. 00

:1.60 .. 00 :L60.00 170.()0

MICROBIOLOGY

' Gn1m Stain ::;o .. ()() 4().()0 !'.>0.00

 '"""
Chapter
- 20 -
.
...,. 66 ....

Garbage Service Charges

Section 62. Garbage Service Charge Rate Except as

iothen-Jise prpovided herein garbage service charges:J shal 1 be
,collected quarterly from eve;:r-y pF2rson ( natural or juridicial )
:engaged in bLtsiness ~ oc.:CLlpc:1-tion or C:c.~ 11 ing or r.·1ny under·taking in
city cf Pasay in accordance with the fellowing schedule~

MANUFA~TURER, PRODUCERS and PROCESSORS~

Factory with an aggregate area of: r='iMMUAI...

1,000 sq.m. or more-------------------------- P 6!,000 .. 00
~:,00 ,;;q • m.. cw 11-.cl ,,·<-:~ but l <·:~!;;!;; t h,:\1"1 :I. !' 000 sq .. m.. 4~000.00
:;:~00 !,,q "m .. 01'" mo,··<-:-~ but less than 500 sq.m .. ~=~ !I HOO " ()()
:1.00 !,;q .. m,; t) ,,. lllDI'"<·:.' but l<,·~!S!,; th.;u1 ~:~00 !,;q. m .. ~=~ !• :1. 60 .. 00
~.',O sq .. m.. 01·· mOI'"(❖~ but less than 100 sq.m. :I. !I 440 • 0() •
~·:)~., !!H:1 .. m.. Cll'. mov·1-:~ but -1<-:-:•!;;i;; th,,\n :~,O !,;q.m. 400.00
less tl1ctn 23 sq .. m.------------------------- ;;~1..10. 0()
.
B. Principal/Branch or Sales Office with an aggregate area
.

of n F~ctory in within same Locality~

1,000 sq.m. or more-------------------------- P :I. !I 9~W .. 00
~',00 · !:,i:1 .. m.. o ,,. me:, 1·--f:" but l<-:1!:,!,, t h;,in :I. !• 000 !,,q • m. :J.. !I lH)0 "00
200 sq .. m.. or more but lesm than 500 sq.m. 960.00
100 sq.m. or more but less than 200 sq.m .. 7~:~0. ()()
50 mq .. m. or more but less than :l.00 sq.m. ,:rno .. oo
25 sq.m. or more but less than 50 sq.m. :I. l.j l.J • () ()
1 r:.~m !5 -1:. h,:\n ~=~ 5 !:~q • m ........................................... ········ ................................................

Factory outside the Locality~

:1.,000 sq .. m.. 01·· mc:, ,,. <,"

-------------------------- p ~:'. ., 400 .. 00
_)
. ,,,.-}(
~.',00 H;q .. rr," 01'" mor10 but 1<❖'!!,;!:; th,,1n :I. !,000 mq .. m. :I. ;, 6BO .. 00 /\}
~·:!00 !:H~., fll., c:,1·· rr,01··1-:-:· but l<,,•!,;m th,:1n ::=,oo mq .m .. :l.!,;:!()() .. 00 \~-
:1.00 !:;q "m .. (:) ,,. mo,,. f:'! but 1 <·,!!:,!:, th,;1n ~·:!0() !:;q "m. (?60 .. 00 ✓' \

[':,() mq .. m.. 01·· fllOl'"I•:? but .l.<,·~m!,; th,,rn :l.00 mq "Ill. (:)?lJ .. 00 •
25 sq.m. or more but less than 50 sq.m. ;:'.40 .. 00 \\
le~s than 25 sq .. m.. ------------------------- 'J6. 00. \
I
\
Ex po1··t~~•1r /I mpc:,r·· tc•:•:•1··· ............................ -................................................................................. :I. :• ~:~00. 00 \
HF'l~'tiJFP~=-
• t,;: ... ••• , ,.) !I D ,T• ,:)
<:'T ~TI
• ••• I••• FF'(:~
... \-. .. !I C'Ol"IPOUl·-IDFi:;,q 8, Pl JI:.t I•••,T. (.,.., 1::·:
,,1 , , .,, "''•• .. , _,f ~ ·1.. .·1·, 1·,I(:.,
• ,'J

"' <;.I (~I I'"(❖~ ~.I ,:I t (:? i:11•·~:!i:1 <:)·f' ::

:1. !I 0 0 () !:•CJ;, m. mere-------------------------- P
01•·
'.:,00 !,;q "m. more but less '.than :I. !' 000 mq .. m.
01··
~·::oo ~:;,q " ffl u more but le~m than
01·· :'.iOO !,;q • rn.
:1.00 !sq .. m .. c:, ,,.
more but less ·than ~·::oo !,;q .. m ..
~.l() !,;q .. m" (:) ,,. more · but less than :I. 00 !;;q .. m .. .
~=! !5 !r.q • m" 01·· more but less thah ~.() !;;q " ill ..
lesm than 25 ~q.m.-------------------------

CAR IND ER I A-------------------------- :l.lM. 0()

O~\ln <-:·:-J'' C)I'" C) p (❖! 1r ,::1 -t: 0 ,,. C)""f' Bu!:> :i. n f:! !:, !:> <•:•'! !:l- t c\ b]. :i. !,; hm~m t m. ,,. f:❖ n d <-:~ ,,. :i....
nq
!5101•· V :i. <:: 101:i ::

A. Business Offices of General Contractor (Bldg. speciallJ

l:::n9 :i.n<i·!<:~1,·:l.n~1) 1•1.-:,n pc>v.t<~1·· Bc~~1··v:i. c::01m/Emplc:>ym<•:.:-n t A<.J<•:tn c:::i.<i·~l~ 1, ·
Private Detective Agencies: Advertising Agencies with i:\l"l
,,\ 1.:.19 n0c.:.1 <:\ -1:~~ · ;,\ ,,. <i,• ,,\ <Yf = .,,,,,.,,

J
 fl!\
·:~

·-· f.>7 --

1,000 !!;q •Ill•

~\0() !Sq .. m ..
(:)I''
Cll''
m<:>1··~~
fllOI''(•~
--------------------------
but l th.,,n :I,
<;,•!,;.1;; .m ..
!I ()0()
I

1;.q
F' 3 :o I.,()(). ()0
~=~ :o 1.,40. ()()
-~wo !Sq• Ill ■ (JI"' mor·€-~ but l.f:~S!:i- ·thc1n 500 !!,q .m .. 1 :o 9~:~0 .. ()0
l.00 r:;q. m. <:>r fllOI''!~ but. 1 er:,1r. th.,,n
mq.m .. 20() :I. :o 200. ()0
50 sq.m. or more but less than 100 sq.m. t.JB<)" ()()
25 mq.m. er more but lemm than 50 mq.m. ~:'.tlO N ()()

l <~ss t hc"ln ;~ 5 sq • m. _________________ _,, ______ _ 4fJ .. 00

B. Other Contractorm/Buminemm Establishments engaged in

redering services. Printers and Publishers with an
aggregate area of: ·
1,000 mq.m. or mere-------------------------- P I., 00
!I ()()() N
•
500 sq.m. or more but less than 1~000 $q.m. ::; 11 60() • ()0

~~0() !r.q .m. C)I'" mt>l''f:~ but less than 500 mq.m. ~~' 6,1.J() 00 N

100 !r.q .m. <.")I" fliOl'.'G!' but less than 200 sq.m. :I. !I 9;.~o ()0 N

5() !!•CJ • m. C>I,. mon:~ but less than 100 sq.m. 1 ~ :~oo .oo
25 sq.m. or more but less than 50 sq.mr 4f:30.00
,·-
lesa than · 25 sq.m~-------------~----------- 14'-LOO

Independent t,Jhol.~salers, Dealers, Distributors, f<epackers

& Retc:1 i lE;-rs with an aggregate area of=
j, ~ ()00 !!H~ • m .. <:) I'' fll C) I''(❖~ /.J !• ~:30() • ()()
-------------------------- p
500 sq.m. or more but less than lp000 sq.m. ~5 !I ;;;60 • ()0
r!00 sq. m. <:>I" mo,··<~ bu ·t 1<-?!!,s than· ~\00 1!><~. m - ~~,t.J00.00
100 ruq.m. or mere but less than 200 $q.m. :1. 11 4lJO" ()0
50 sq.m. or more but less than 100 sq.m. 7~~0 .0()
25 sq-m. or more but less than 50 mq.m. 3EM.00
less than 25 sq.m.------------------------- 96 .. 0()
1,
:·. Section 63. Garbage Service Fees on Multiple Bussiness -
0
J
rethere are two or more kinds of business subject to t h e / \
fbage service fees.;, conducted in the s2,me place .or· xa•
.
,tablishmen t by the same oi,mer or opera tor, the charges to be \ · / \
llected shal 1 be that which has the highest rate among the \{__/\ 1
'.siness concerned plus twenty-five percent (25'1/.) thereof,/_
9vided that the total garbage fee shal 1 not e:-:ceecl SEVEN -- ··· ~... ,
TWO HUNDRED PESOS O~_y (P 7,200.00) p~r annum.

.. Section 64. Nei,11 y Established Business -

;~ started b~siness, the applicable garbage service fees shall
In the case of a \
ti:1:imptd.e~d p1··c, p<:> l'"t :i. on,,\ ·l:<❖~l y tc:> t hf,~ q l.l,H.. t<:,' ,,. l )'' c:: h,i\ n;.1 <•:" .. i,

CHAPTER 21 - CEMETERY C~ARGE~

,,.
{i, Section 6!:,. R~te of Charges. - ,There is hereby impos
~tery charges from the municipal cemetery operated an
c1ined by the city government of Pa say in accordance with the
,,. ,:\ 1·.f~:

Rental of Niche, per year P 100"()0

Rental of lot, per mquare meter
pf:~ I'' y €-1 ii\ I'' ~,()" ()()

66. Disposition of Al I proce@d!i

from cemetery charges shall used solely for the
improvements. and of the
 -~
;a,

-
~metery/cemeteries from which said revenue was derived ..
':\'

.
., .,,...
.,c:•..r:. - RECREATIONAL FACILITY CHARGES
I
1/
• ,; Section 67. Rate o·f Charges. The ·fol loi,.Jing charges
· hall be collected for t.~1e u~;e· of recrEH,1t..ion.;:1l ·facilities m·med
' ..r ope1ri:\t<•?d by th:i.s c:::l ty ::

c\) 1::, i:\ v· I,.:~s ::

Entrance charge, per person:
r~dul t p :1.0 .. ()()
Ch:i. ld 1•·1❖~n ~:, .. 00

b) Pelot~ Courts/Tennis Courts~ per Hour

Ind<:><:> 1r ::
~1J:i. th l...:i.<;.1 ht!;; p :1.00. ()()
!IJ:i. thou t l...:i.<.:J ht1;; ::=.o. oo
Ott tdo<:> ,,. ;;-;o .. ()()

<:) Basketball Courts/Gymnasium

ld:i. th L:i.9 ht!,; .. ~:~00 "00
I"'
~Ji thou t Li<.~ IYbr. :1.00 .. 00

Section 68. Payment of Charges. The charges

~scribed in this Chapter shall be paid to the City Treasurer or
'.is duly authorized deputies before entrance or the use of the
ki.lity • .

CHAPTER 23.. BUILDING PERMIT AND RELATED FEES

, ~t
\
Section 69. Applicability Clause. The .
assess'nent~0\
and allocation of building permit fees. siqnboar~
pl umb:i.n<.J :i.n mp~z.<:t:i. on ;;ind penn:i. t ·f'<i~f:~t;; :• !,;,,1n :l tL-\1''> __
. . -. f_ee~, . elec~:ic':"1 insta_l lation_ pe~mit an~ inspection -·
.f./!;, mf:•!<:h,,\n:u::,,d.. :1.n!;;t;;1.!..l.,,\t:1.on ii1nd :1.n!,;pf.'!l::t:1.on ·f'<,~€~!,,:, ,,\t"rd !:H.1<::h oth<•:~1•·
'v:i.E•!,; ,,u; m,,,y l:H❖) pt''f.·)!l,c:,,·:i.b<-:-nl by tl··r<❖~ l>f,~p,:1.t'"t.mf!.•n·t <:>"1' Pub1:ic: l1Jcwk!,; ,,\l"rd
~gh~1ays in· · the e~•:ercise of regulatory powers over public and
)vat.e _buildings and structures i,.J.i thin F'(..)sc:~y City under· the
a}ional Building Code of the Phi 1 ippines, Presidentia 1 Decree
:. 1096, shell! be governed by such code and the rule_. and
,'g t.t l i'I ·ti cm 1,; p n:>rm.1 l 9 ,,\ ·t. f.~ cl t hf.·) 1·· f.·) u n d c;;, ,,. 1,

CHAPTER 24 FEES FOR SEALING AND LICENSING

ClF l1JE:l:GHTB AMD ME,~SI..Jr::!E IN~:,Tr=::uMEM'T"~:l

.'- .SECTION 70. Imposition of Fees. The following

)C)!!i(0cl ·f'o1r ·thf? !:;(;;o,,11 :i.l'HJi:1nd l :i. <::<:m!;;:i.n<;,1 (".)"f l,IJ(i:'l.c.~ h.t!,; i:\l'H:I (l)((~i:\!:H.W((~!;; ::
'
{a) ]. :i. l"r I❖~ i:\ 1r mf;) t I'' :i. <: mf!.• i:\ !:; I.I I'" <•:i"!i; :1
Fc>I'" !,; f:) ,i'l l :i. l'l <,:.I
Not .over one meter ·- . . . . . . . . .. .. .. 1::• ::=,. ()()
Measure over one meater •• n H " If •• l O .. 0()

~;

·.:·:
.-,, ,
,1-r~
~·-. r ~ - - - {!)A
1_
,· /I
)' ( ..
 ;:,.,

-
'.;;,t,

( b) Fc:w sealing met1~i c measun~!~ o·f capaci ·ty =

-
Mc:1t 1.wer· ten U. ters. • • p 5. ()()
Ove1r ten liters. • • • 10.00
_;. .
( c) F.or sealint;J metric instl"l.1ments of weights:
With c:il'll:>ac:j. ty c-Yf not more th,'l'ln ;:;o kg P l.0.00
With capac:I. ty o-f' moire t.han 30 Kg.
but not mc:ll"c:i than 300 k~J. • .. .. • • :I. !:I .. ()()
· W:l.t.h capacity of more than 300 kg.
but not more ·than 3 11 000 1-~g. • • • • 20.00 '
Wi•l:h c:apacity o·f mc:lre than 3p000 kg • • • 25.00

(d) r-c:w sealirig ap<:>t.hcary b,l'llanc:c,:;- 01r othr.w

b.-l.;mcf.u; of pr£,1c:ision:
Over 3 11 000 kg. • • • • • • • • • • • F' 50.()0
Ove1r 300 to 3~000 f,..g •• • • • • 40.00
Over ::;o to 300 kc.a. • • • • 25.00
:so kg. c:w less • • • • • • • • • 20.00 I'

(e) For se~ling scale or balance with complete ,r~

set o·f weights: I
F'c:w each sca:J,e or b!1ll.imce with complete
set of weights for use "therewith • • • • P 10.00
For each extra weight • • • • • • • • • ::1.00
For each and every re-testing ,ind re-
ii
sealing of wieghts and me.-sures
instruments including gasoline pumpm
outside the office upon request o-f the
owner or operator~ an additional service
charge 01' P 10.00 for each instrument
shail be collected.

Section 71. Payment of Fees and Surcharge. -

1 • imposed shal 1 be paid and collected by the City
1 the sealirig 01· l:Lc:erising 1:>1' the wr.dghts cw mt'!msures
l~~~u~•n ts and renewable on or before the anniversary date
n,i:,f . The o-fficial receipt ev:Lclencing paymr.m·t shall !!U:WV£~ as
h icense to use such instrL1ment for one year from the date of -·-·
I unless such instrument becomes defective before the
o period. Failure to have instrume.nt re-tested and the
rl ng fee paid thereofr within the prescribed period
subject the o~mer or user to a surcharge of five hlln ed
percentum of the prescribed fees which shall no long e
to intanest.

Section 7 "".
'? E:x~mpti1Jns. -·

(a) Al 1 instruments for weights and measures

1r 11t • work or ma.intained for public use
tali ty of the government shall be tested

(b) Dealers of weights and measures instruments intended

Section · 73. Fr.nudulent practic:es I' 1tl ative to weights and

meas"res and co~N ~ , Jing p•nalties. -
 (a)
- ····"'?O·-

Fr-audulent pr-actices r-elativ·e to weights and measur-es.

other- than the o·fficial sealer o·f weights and
-
1. Who places an official tag or- seal upon any instr-ument
cf weights er measures er attachas it thareto~ ,er

2. Who fraudulently initiates any mark, stamp er brand, tag

or- other- char-acter-istic sign used to indicate that
weights and mea ■ ures have been officially sealed; er

3. 1-Jho alter-s in any ~-iay the cer-tificate given by the

m<,·H,.:1.£-W ;;,r,; c:Hl .;u::knciwl<~clgf,:mc,m t th.;, t thf::, Wf!.•i(.:J hts ,;m cl
m<•?c\su,,·c-?s 11mn·t:i.<J11f.~d then=iin h,,,v<:? b<~f:::n duly se,11l<~d ;: <:ir

4. Who makes or- knowingly sells or- uses any false or-
counter-feit stamp, tag, cer-tificate, or license, or- any
dye fer printing er makintj stamp, tag•~ certificate ■, er
licenses which is an imitation of; or pur-por-ts to be a
lawful stamp, tai;.1, cer-tificate or- license of the kind
0
requirecl by the provisicnm ~f this Ar{icla; or

5. Who alter-s the wr-itten or- pr-inted figur-es or- letter-son

any stamp, tag, certificate Df license used or- issued;
(:)I'"·

6. Who has in his possession any such false, counter-feit,

r-estor-ed or alter-ed stamp, tag, cer-ti1icate, or- license
for the pur-pose of using or- r-eusing the same in payment
cf fees er charges imposed in this Article; or-

7. Who pr-ocur-es the commission of any such offense by

ar1oth<:?1r; ,,,,
it.~Jl for- each of the offense above, be fined by not less than "'\
lhr=-•· hundr-ed ( P300. 00) pesos nor- mor-e than ten thousand~ ) ~
IP I 1.000.00) ·pesos on impr-isoned for- not less than one month n~✓\

f
".::~ •~:~.~:~1 y:::::.•::o: :r •:.:":;"::::::::n:f n:h: ::~::~
0

i;r., ~.s;~;~;:;=;n~l;:;l; ~~:•~l~; ;i :~~~~:~:;~~::t~l<~~:t;: ~;; ;t; ;~; . \\,

t·f

Ol(·?i:lSl.ll'"(~, 1/J"lr.) "lii\S Hl ·1:1.m poss~;(~SSl.Clrl, I/Jl.·.·1ou· p<;>l'"ml.""

unsealed scale, balance, weight or- measur-e, and a y
pen:1on 1tJhr.i u1,H~!; :i.n any pun:hai,H~ mr 1s,;ll.<-:i r.w in <:?m-t.:l.m.d.in:
the value qf any ser-vice fur-n~shed, any instr-umen t
weight or- measur-e that has not been officially sea
er if pr-evicusly saaled, the license tharefor-
e>:pir-ed and has n·ot been 1rer,ewed in due time, shal 1
punished by a fine o·f not e:-:ceeding one (l) year-,
both at the d:i.acretion of the court;

If however-, such scale, balancep ~ieight or-

measur-e, has been officially sealed at some pr-evious
tin1e and the seal and tag officially affi>:ed ther-e'to
r-e~a.in intact and in the same position and condition in
which they were placed by t,h~ official seal.er-, and the
instr-ument is ·found not ,ave been altered or- r-ender-ed
 -~

inaccurate but still

·-71····

tb be sufficientlt
warrant its being ■ eal ■ d without repair ■ er alterations,
- accurate to

~Jch instrument shall, if presented for sealing promptly

on demand of any authorized sealer or inspector of
weights and measures, be sealed, and the oNner,
possessor or user of the same sha 11 be subject to no
penalty except a surcharge equal to five (5) times the
regular fee fixed by la\'! for the sealing of an
instrument of its class, this surch~rge t~ be collected
and ~ccounted for by the City/Municipal Treasurer in the
same manner a ■ the regular fees for sealing such
instruinentm.

( c) Al teratian or fraudulent use of instrument of i-ie;ights

land mec\Sl.ll'"C-lS =

1. Any person, with fraudulent intent, alters any scale or

balance, weight or measure after -it is officially se~led
or who knowingly use ■ any false scale or balance, weight
or measure, whether sealed or not, shall be punished by
a fine of not less than two hundred (P200.00) pesos nor
more than four thousand (P4,000.00) pesos or by
imprisonment of not less than three· (3) months nor mare
than ti-1 □ (2) years, or both at the discretion of the
r.:c:>1.wt.
,,
..:. " Any per ■ on who fraudulently give ■ short weight or
measure in the making of a sale, or who fraudulently
ta~:.es excessive i-ieight or measur-e in the making of a
purchase, er who, assuming to determine truly the weight
or- measure of any ar-ticle · bought or sold by i-ieight or--
measure, fraudulently misrepresents the weights or
measures thereof, shall be punished by a fine of not
less than. two hundred (P200.00) pesos nor more than..,
four thousand (P4,000.00) pesos or by imprisonment qf I
not less than three (3) months nor more than bJo (2) )~
.
ye.-,wr:., <:>1·· bc:ith. / / \\,,,.
/,..-'\
Section
■ .u~er may
"a;ti t1:1ting fraucl.
7~.
compromise
Administr•tive
the following
Penalties.
acts or om;s:~:n c~i:\
\
(a)
ht ,:1nd
Any person
mc:?,ll ■ Lwe
making a practice of buying or
using unse,,\led arid/or unn•~giste1"ed :i.ns·ti•·ument:
selling by \
\
I
1. • ,... P ~:'.00.00
2. Whan incorrect but within toler•bl~
al lOWfln ce o·f cleft-1ct c>r, short IIW!c\!i",Ur€? • •

(b) Failure to produce weight and measure t~g or licansa

ill ficate upon demand but the instrument is duly registered:

:I.. When COl'l'"li'H.:t P :1. 50. 00

2. When incorrect but within tolerabla
allowance of defect or short measure ~~50. 00

(c) Any person found violating any of the above two (2)
for the second time shall be fined ti-iice · the abov
 )

-
Section 75.
CHAF'TEI::: ~~~.\ .. BENEFICIAL USE FOR PARKING AREA

Rate of Charges; Time of Payment. - The City

I
of Pasay may collect fees from the operator or □ 1•mer· of each
i~siness establishment along Roxas Boulevard at the rate of
thirty centavos (PO. 30) per square ·meter per day or' a fraction
thereof to the due and payable on or before the twentieth of
January each year. This charges/·fees maybe paid on a quarterly
b,Hi.11 with the City Treasurer or his authorized deputies upon
application of a permit in tha offica of tha City Mayor ..

CHAPTER 26 CATTLI~ REDISl~ATirn~ Fl~~~

Section 76. Imposition of Fees. Every per-son who □ 1•ms i

·1arge cattle is ri_;!quired to register his m,mer-ship thereof for ~
11hich "' cer-tificate of □ 1•mership shc,ll be issued upon payment of .J
l~ following registration fee ■ c · !
( ,,, ) Cartificata of ownar ■ hip .P ~\ .. 00
( b) Carti1icate of transfer :1.0" ()()
( 1::) Registration of private brand :l.0.0()

Section 77. Record of Registration. All lar-ge cattle

~es~nt~d t6 the Local Treasur-er- or- his duly authorized deputies
lfr\,.- n~gi!:;.·t1rat:i.1:m !;;hall bi;; n:lc:lllrd1;;.d in ;;, bt:1rJk !;hi:11,Jj_rH.~ thF.~ n,,1m1~ and
rwicl&nce of the m•mer- and the cl.ass, color, age, sex, brand and
~ r identifying marks o·f the lar-ge cattle. This data shall
also be stated in the certificate of 01-mership issued to the
·:i1ml:! r ther-eof. If the lar-ge cattle is sold or the 01-mership
thereof is tr-ansferr-ed to another- per-son, the r-espective name!!I'
and r-esidences of the vendor and the vende€~ or tansferee shall \
~H,w,se be .indi<e•ted in the ·t,ansfer c,wHficate of ownership()_·-.

CHAPTER ,:!7. ·- OTl··IER REGUAl...'r'rn:::Y FEES ~

-··
Section 78. Fees for impounding and/or sale of astray
l-.anim_al s. There shal 1 be imposed the ·fol lowing amounts for the
~ud ing of astray animals, including the cost o·f feeding the
same:

C:L t_:i.(I'!.'>

(a) Large cattle, per day.. • P 50.00 P :L0.00

(b) All ether animals, par day. • 30.00 ~;, ■ ()()

For the imppouding and/or sale of astray animals,

~~ I be collected by the Local Tr-easurer thru ~he administrate~
~acal Pound Officer of equivalent functionary.

Section 79. Penalty. Fail • 1,1 ( , to pay the r-pescr-ibed fee

impounding of astray animal , ••d thin seven (7) days,
. ~

•
··-1

.... ·-;·~-; ....

impounded an i ma 1 con c:erned shal 1 be sold at public auction, the

,proceeds of i,,Jhi ch sha 11 be applied to satisfy the c<:>st of
!imprnmd:i.n<;.1 ..
I

Section 80. Registration fees for carts and sledges.

Ther-e shal 1 be pa.id to the l.qcal treasurer an annual
registrastion fee o·f f .tfty ( P50. 00) pesos for the cities upon
each cart and sledge or- simlar contl'"ivance used on any public
strr;:<,;1'l: or rc)c:l<:I \JJ:i. th:i.n M<-:-~t,,·o M,itl"I :i. lc':1"
~-

Section 81. Fees for circus or menagerie parades. - A f~e

(_of Three Hundred (P~$00.00)pesos in the City per dii:\Y shall b~:;,
imposed upon any circus or menagerie parade, or upon other
parades using banners. f 1 oats 01~ musi ca 1 instruments, e>: cept
: dv:i. <: :• m:i.1 :i. -~_;,,1~y e>1·· 1•·<0 .I. :1.<;.1 :1.ou!;; p,,,1•·;,\d<-:,•m or p1.-•oc:<,~m1,; :i.oni,; ..

f Section 82. Do'g license fee. - There sha 11 be paid to the

1
local treasurer by a dog m•mer within • Pa say City for the
eoi stration of his dotl an annual _fee ot tNenty (P2(i.OO) pesos.
~- person sha 11 keep o~ oi,,Jn any doq. over three ( 3) months o age
i thout first securin~~ a 1 i cense ther·efor from the Local
rea!:H.lrr<i,-1'" cw h:i.1;; duly ,,11.l th01··:i. :u~d d<,~pu t:i.<o~!,;.. Th(,~ l,,d. t<•n· mh,,\'.l. l k<,~<"·P
~
i a register .of al 1 licensed dogs~ describing the same by n.;Hne,
l bl'"f,' I·? cl ,, c: <:> l <:>1·· ,,\·n d !,; (,~ x :• ,,H·r d !,; h <:t l l !❖~n t <,~ 1•· th<:;> 1·· :i. n t h<~ n ,:\ ilH•:,, <":\ n d ,,\!:I d n,~ m1;;
I~ th~ owner or keeper and the number of the l:i.cense ..
'
[
! The fee imposed herein shall be paid on the date the dog
l reaches tht-ee (3) months old andon the sc1me date every · year
thereafter. Dogs i,,Jhich at-e more than three (3) months old upon
:the effec:t.i.vity o·f this Codi:~ shal 1 be registered i':lf"rd the fees
:_imposf?d hen~in p,:1id l•Jithin one ( 1) mon-l:h ·fr-c.1m such <2·f·fectivity
,and on the-:~ !;.,r,m<-:~ d,,1 t<-::: <❖~v~,:•11·y YfNi11•· thf:-~n;:•,,d't<❖~r·· ..

Section 83. Bicycle license f12e. - There shall be '),

:;·co11etecl fr-om every pe::rscm i,,Jho shall oi,,m or possess .;my bicycle ✓ . \
:pm,ier-ecl by the feet for- priv,-ate use l•Jithir1 this city th<? amoun,r- . ,t
'of thir-ty ( P::.,o. 00) pesos, to cover the c:ost of issuance of -;/ \
;license and bicycle or- t.ricycll-::;, plate number-. The plate numbeK____.,
\hall be placed on a portion of the bicyclE:: e:-:posed to publ.,rc
·Vie1•J. No person shall own, possess or- maintain any b·icyc·i-e ····
):i.th:i.n th<,f c::i. ty ~11:i. then.It ·f':i. n;; t 1,H:~c:1.11··:i.n<;,1 ,,1 l :i. c:<-:,•n1,,('!.• t h<•,~v·<-:~·fot··;: ,,H·,d n<:l
,license shall be issued unless a satis·fac:tory i,,Jritten evidence
.,of owner-ship or legal possession of suc:h bicycle or tricycle j_:,;;
·filed i,Ji th the City Treasurer or his duly · authorized depu ti s\
"Jhe license shall be r-enei-Jed on or before tt-,e anniver·sary d 1te
)her-eDf, c.1nd faiJi.1n? t<:> renE?W s,amf2 o·n timt'? shall subject :he
..owne1--· tl"r<❖Wf.•H:r(' tc:o i:1 !:H.11" c: h,;u•·<;.1 i;,: <:d' t1,J~:::n ty-··f :i. V<·,: ( ~·:: ~:,:·-:.) p<;.~1·· Cf,:n tum ..
1.!. -

,i
i Section 84. '•iehicle ~:\Iteration fee. Every car,
:;truck or- other mot.or vehicle owner in each c:.i.ty or- municipality
}~11 mecure a permit frc:om the Integrated Nat:i.onal Pol:i.c:e ~nd pay
:a'fee of ten· (Pl0.00) pesos for such motor vehicle to the local
treasu,~e,~ or his du 1 y ,-authorized deputies before any ~::1.l tera tion
is made ·en such mDtor vehicle am to its body, pa1nt1ng~
'from one make to the like ..
/'"'d
 •· .,

Section 85.
... 7,1--

Benefit ball permit fE~e. No person conduct,

or promote any benefit ba 11 or dance i•Ji thin this city
-
r•i" admission fees are charged or invitations are sold
~t~ut first obtaining a permit therefor from the City Mayor or
ins duly authorized deputies and paying a fee of one hundred
l0Q.OO) pesos per day. The permit shal 1 be issued only to
!!ptrtabh'! persons 1:ir cwganizaticm$.

Section 86. fiegistration fee for animal-drawn vehicles.

ery 01-iner or operator of any animal dra"m vehicle in this · city
. ch as calesa, caretela, caromata or the like shal 1 register
ch V!;!hicle with the Local Treasurer or his duly authorized
putil!'S . The latter shal 1 issue the corresponding plate numbe
pay ment of an annual fee o~ thirty (P30.00) pesos, and
oable 1~111~1•·y yt~,,,r ·th~n•·1,HA'f'ter· on 1:w bc~·fcwl!!' th<e ,:\nniv111•'!!la1•·y da·te
nao<f . F ai 1 ure to renei--, on time sha 11 sunj ect the owner
to an additi•onal twenty-five (25'Y.) percent surcharge
!I'd on the original amount. The operation of such vehicle
11 be limited ~o such district, streets, or roads designated
the Ttraffic Bureau of the Integrated National Police or its
~ authc:wi.zec:I deputies.

Section 87. Non-motorized banca license fee. - No person

11 01,,n, possess or maintain any non-,otorized banca to be ·u!!led
waters within the terr~torial jurisdiction of this city for
r~ or private use without first securing a license therefor
the Local Treasurer or his duly quthorized deputies for
i~ an annual fee of thirty (P30.00) p~sos shall be paid and
11wabl~ every ye.;w the1rea·f'tl'!r on C:>r before the anni11f.trsa1ry d,,d.e
rl!of. Failure to pay the fee.on time shall subject the owner·
r!t1f t.1:> an c\l:lcli tiqn.nl ti.1el'l'ty-fj.ve (2$0 pew cent s1.11•·charge
~d on the i5!nnual fee. Mo license shall be issued unless ii.
Hf Ac tar~ wrti t ten eveden ce of ownership or 1 ega 1 possession '·· 1
oh bane,\ is filed. . /<. 1\
',
CHAPTER 28 - SPECIAL PROVISirn~s
....
88. Retirement of Business (a) Any person,
or juridical, subject to the taK on business under

\
II of this Code shall, upon termination of the business,
Lt a st•Jorn statement of the gross sales or receipts for the
' , r year, the difference shal I be paid before the business
IJ:onsidered offici~lly retit"ed.

purposes herebf, termination shall mean that

la-'1~ are stopped completely. Any c:hange in
t and/or name of the business shall not
l,ln1.tion .;,~; h~we:in 1:c>ntemp:J.t-,tecl. Unle~;s 1, stated c>-U-1,-lrw:i.1,H. 1,
"1111 (ton of the business by any net.,, owl')er lbr manager or re
t ttl of the same business under a new name will only b~
1 11 , r "for record purposes in the course of the renewal
1 pe~mi t or li1:nsf,' to ope1r.r,te the bt.ts:iru:~~.s.

Treasurer see to it that the

taxes of a avoided. by
r

•
y

.... --;·~:.-•

the ter-minati □ n or- r-etirement ther-e □ f. For- this pur-p □'

fullowing procedural guidelines shall be strictly fellow~~-

( 1) The City Tr-easur-er- shall. assign every application for·

the ter-mination or- 1retir-ement of . business to an
inspectcre in his affica wha shall ga ta the address af
the business is simply placed under a new/or owner, the
City Tr-easur-er- shall r-ec □ mmend to the mayor- the
disappr- □ val of the application for- the ter-mination or-
retirement of ■ aid ~Jsineas;

(2) Accor-ding 1 y, the business continues to become liable

for- the payment of a 11 the taxes, fees and char-ges
imposed thereon under existing local tax ordinance; and

(3) In addition, in the case of a ne1-1 01•mer- to 1-1h □ m the

business 1-.Jas • tr-ansfer-r-ed by sale 01'" other- for-m of
conveyapce, said nei-1 owner- shall be liable ta pay the
tax feee far- the tr-ansfer- of the business ta him if
ther-e is an e>:isting or-dinance pr-escr-ibing such
tr•·,,\l'ls·fer ·t.,:1x ..

(b) In case i t is found that the r-etir-ement or- ter-minati □ n

the business is legitimate, and the tax due therefr- □ m be less
1111 thf~- t,:1x dut,) ft)I'' thf.~ Clll'Tf~nt Y•~.;,rr b,:\secl cm the Ql''D!:;s s;alc-:~s or
1!1.pt , the di ffet-ence in the amount of the ta:{ shal 1 be paid
~r• the business is cansider-ed officially r-etir-ed □ r-
rtiina tce>d.

(c) The permit i•sued tc • bu ■ ine•• retiring er terminating

oper-ations sha 11 be sur-r-ender-ed ta the City Tr-ea surer- 1·1ho
l forwith cancel the same and record su~h cancellaticm in his
1-'s.

Section 89. - Related or- Combined Business -

. (a)
ct or- □ per-ation of t1-10 or- mor-e r-elated business provided ·.,.
The ,
·a)~\
de-r Articl&i J.J. t)·f'_ th:i.!r, C'.:idci? by ,:\ny. pt~r·son, n1,\"l:.1.w_al c:)r ,_ /
hlicil 1, sha 11 r-equi r-e the 1 ssuan ce of a sepat-a te per-mi t or-/'-_/
l ·to c;) <i\ 1:: h l:n.rn; :i. rH-;:, r:; !,; ., . - . · , .•••

If a per-son conducts or- aper-ates two (2) or- mor-e

business which ar-e subjec;t to the same r-ate of
the tax shall be computed on the basis of combined
■ al•• or racaipts of the sai~ two (2).or ~Jr ■ related

In cases where a person c~iducts or operates·twc (2) ar

businesses mentioned in section 143 of the Cade 1-1hich a e
tkt q -to di·f·f'&Wf.mt r;.1·l:c;.ir:; r.rf tax 1, thf,! gr·c)S!:l m;.,J.f,!!r. c:w 1"!"1C:eipt~;
I
th busin••• shal 1 be separ-ately r-ep □ rted far· the pu1-pose
111 thf,! t;.,x duc-,i ·f'rc:im c;~,,,c:h bw;;:i.nf,'fJ$f.-rn; ..
 r

76 -
Section 90. Situs of the Tax. -

(a) For the pur.. pose 01: cc111 er.:tion of the ta>: E;;,$ L.1n d e~r
I I of this Code, the fo 11 m•Jing def ini ticm of terms af1d
,'. ~ui.clriU.rH,!!,, mh,,,l l "b<-:-~ 1,;-t.1,·:i. c::tly c:)b!;.<-:-~1,·v<-:icl ::
•.'

(1) Principal Office THE HEAD OH Mf-\IN offic1:,: <Jf the

:i .business appearing in the pertinent documents submitted tc> the
ecud'ties and. E>:change Comminssions, or the D<':!par-tment of THADE
.l anti Ind1.11,; try !i ot D '(-_hf:':,,. i:'1 pp n::, Pl'' :i. i:\ tf:! ,':\<;J f:·!l"r C :i. (·:,•!,; !I iii!:, t hi;-~ C:i:'1 !!,<;-~ ll'Ji:\)-' bf:!•

The City or· .Municipality specifically mentioned in the

rticles of the I ncnrpc:ffc:\'l:.:ion or off i cia 1 reg .i.str.;1titm papers as
being the official addn~ss of said principal office shall be
pn!,;:i.df.·11''<-::•d ii11:, tl·H-:! i;;:i. tui;; tl·lf!:1··1::io--/1 ..
rin c:l pal. <:rf·f' :i. c:<,t

In case there· is a transfer or relocation of the

r in ci p,,d. cl'f' ·f' :i. <:<;;• t <:> • i,\l''r c:d: l·H~ ,,. c: :i. -1: y cw mun :i. c::i. p ,,d. :i. t y !' :i. ·t i;; h ;,i.:I. 1 b<,~ t h ~:~
uty of the oi,mer, open,,tor or· manager of the business to give
·ue notice to such transfer or t-eloca.tion CJ'f the Cit}' Mayor- of·
his City i,d.thin fifteen ( .1.5) days after- such transfer cir
,e 1o c: ,,, t :i. <:l n :i. !,; <i-~ ·f' ·f' <:-i c: t <:,• d ,,
~ (2) Branch or Sales Office - A fixed place in the locality
' hich conducts operaticmr.; of the business as an e:-:tension of the
rin c:i. p.,d. cr-t'·f' :i. C::f,:,, 1--lo~,rn~vf,~ ,,. ?' (::d'·f' :i. c:f.•~i,; u !;;f:-~d only iii i;; cl :i.1,; pl i:1y ,:H.. (-::•i,1 m o·t'
the pl'"oducts i,,here no stock~.; en- .i temi; ar·e stored for sale.
lthouqh orde1rs for the products may bE· t-ec:eived there at, ar-~
'.ot branch or sales offices as her-ein contemplated. A _i,,arehouse
~ch accepts orders and/or :i.$sues sales :i.nvo:i.c:e :i.ndependent of a
ranch 11J:i.th· 1;;,,d.<.;11;; c>·f'·f':i.<::<,-i 1;;h,,d.l bf:-~ ccm~;;:i.dc,~n-::•d ,,,1;; !=>i:d.<;.i1,; <Yf'·f':i.c<:~.

(3) Warehouse~ A building utilized for the storage of the

for sale and from which goods or merchandise are
for de 1 i very to customeffs or dea 1 ers, or by persons
in the behalf of the business. A warehouse that does not
orders and/or issue sale invoices as aform~ntioned, shall
b!0 ccin!;;:i,d<-21''(/~d ,':\ bl''i:\l"r c:h 01'' !!,iid.(-:-i <Yf'·f':i. C<ii• ..

(4) Plantation. - (.) tract of agricultural lc1nd planted to

reei:; cw !:,<❖Hid 1 :i.n<_:p,; 1;,1l·H-:-ithf,'I'' ·f'n.li t b,!.,•,,il":i.nq (:W not:• un :i. ·f'cll"mly !,,p,':\<::<i,,d
-~ed by broadc:ast methods or normally arranged to allow hiqhest
r,odL1cti □ n. For the pL11•·pose of this Article, in land ·fishing
round Eh,,,1:1. b1•? c:on!:.:i.c:k11-·1.,~d pl,;,n·t...d.:i.on,,

c:,) Exp<:~1,·:i.m,':\n·t·.,;d F,:'ll'·mi,;" A(_~r:i.<:ultur,iil utl:i.z<-:~d by , .,_

or c1::>rpor ..,tion to conduct studies. tests • research. s
r· e:-:pel'"iments in vol. v.in<J agricu I t1.1n,ll,' ag,,.·i-busines~, mar .inf? <.ir
qL1atic l .ivestock, pou 1 try, dairy anc:I o·ther ~d.mi J. air products 1' r..
~n,pLtrpose of impnJVing tl1e qu,a l .i ty an.d quantity of goods
focluctE,,

( b) B',,1 l <:-:-1,; tr l lo c:.-,, t :i. on

~ All sales made in this city where there is a branch or

)es office or ~•Jar-ehouse shall be. recorded in said branch or
·11:!s oHic:e shai'l be pc:·,yc:,ble -to t.he
9iwlwni~ th<-:! i;;,,\rJH,~
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(2) In case there is no such branch, .~ales of_fice or

4tt
warehouse in this city where the sale is made, the sale shall be
recorded in the principal office along with the sales made by
said principal office and the tax shall acc:rL1e to the city or
munitipality where said principal ~ffice is located.

_(3) In cases where there is a factory, project office,

plant or plantation in pursuit of business, thirty percent (30'l.)
~ all ■ ale ■ re~Jrded in the principal office ■ hall be taxable by
the city or municipality where the principal office is located
~d seventy percent (70'l.) of all sales recorded in the principal
office shal 1 be taxable by this .city 1-,here the fac_tory, project
office, plant or plantation is located.· City's 1-Jhere only
experimental.farms are located shall net be entitled to the sale ■
dlocati~, herein proyided for.

(4) In ·case of a plantation located in a locality other

;than where the factory is located, said seventy , percent (70%)
aales allocation shall be divided am follow ■:

(1) Sixty percent (60%) to the city or orunicipality

where the factory is located; and

(2) Forty percent (40%) to the city or municipality

where the plantation i ■ located.

(5) In cases 1-,here there are two (2) or more factories,

fproject of-f'icf:.>1,;, pl.,:1nt~; 1Jr plantations loc,:1·b.;id in di·f'·f'en-iiit
l}ocalities the seventy percent (70X) sales allocation shall be
IJ!rorated among the local.ities where such factories, project
~fices, plants er plantations are located in proporticm to their
~spective volL1mes or production during the period for which the
fa~ is due. In case o·f project offices o'f sservice ,,md other
Independent contractors, the term production shal 1 refer to the
lf:ost o·f prc:>j fJcts .,\ctu,:11 ly ut1der··1·.aktm during the~ tax period.

(6) The foregoing sale allocation under par. (3) hereof

~hall be applied irrespective of whether or not sales are made,. 1
ln the locality where the factory project office; plant or ) \
lla'1ta. tion is located. In the case of sales made by factor)t.("- .
JrcJ ect office, plant or plantation, the sales shall be covered·.;,
lb',- pairag1~;.~ph (1) 1:>r (2)_ above. . · I. 8
(7) In case of manufacturers or producers which e n g a g e ~
t,Tvii::qs of an independent contractor to produce or manufacture
me o f their products, the rules on situs of taxation provided

i n thi s Article as clarified in the paragraphs above shal 1 apply

capt that the factory or plant and warehouse of the contractor
Uliz ed fcir the
~oducts shall b~ considered
production

l,r~hou11e 1:i-f the m.imu·f,H:t1.1re1r.

and
a•
star.age of the
the factory
manu'factun r's
or plant an.

(c) Port of Loading - This city where the port of loadi,

r located shal 1 not levey and collect the tax imposable und - . ,
1 tttle II of this Code unless the e>:porter maintains in this
¥ itm principal office, a branch, ■ ales or warehouse,

i: t--
 •
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1.plant or plantation in which case the foregoing rule on the
]:"matter shal 1 apply according 1 y.

(d) Sales Made By Route Trucks, Vans or Vehicles

. (1) For route sales made in a locality

<branch or sales office or warehouse, the sales are recorded in

where . a
~:manufacturer, producer, \-Jholesaler, retailer, or. dealer has c\

~~ branch, sales . office or warehous~ and tax due thereon is paid

,I
to the City \-Jhere such branch, sales office . or \-Jarehouse is

l!
1

~located.
'.,;•':
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1
(2) For route sale made in a locality where a
·manufacturer, producer, wholesaler, retailer or dealer has no
.branch, sales office or warehouse, the sales are recorded in the
1:branch. sales office or warehouse from where the route trucks
twithdr~w their products for sale, and the ta>: due on such sales
Ii:
:.i4}t'~:
.. ;.~~;
i~ paid to the City where such branch, sales office or warehouse
~is 1oca ted •
'!Ji~f'.
, (3) Ba~ed on the f6regoing, the city of Pasay where route
frucks deliver merchandise, can only impose the annual fixed tax
~thorized to be imposed ~y the city under Chapter 9 of this code
:on every delivery truck or van· or any vehicles used by
;anufacturers, producers, wholesalers, dealers or retailers in
1~ delivery or· distribution of distilled spirits, fermented
:1:
I •li"·"·UJ•.
iliquors, softdrinks, cigarettes, , and other products as may be
'.~,etermined by- the city, pursuant to Section 151 of the Local
Gov' t. Code.
'1,i:;;1
( 4) In addition to this annua 1 fixed ta>:, the city may
'.}so collect from the same manufacturers, producers, wholesalers,
retailers, · and dealers using route trucks a mayor's permit fee
~~sed under Chapter·14 of this ordinance.
\

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ARTICLE IV. GENERAL ADMINISTRATION PROVISIONS

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} :·Chapter 29. Collection of Taxes.·

~ Section 91. Tax Period and Manner of Payment.

lreniise. provided herein, the ta>: period of al 1 local
Un le'ss
ta>-tes.~
A -·
\
I
1'
:::1 ·1
.,:.Rtt)
,~es and charges shal 1 be the calendar year. However such ta>1es,' \,
iI~s and charges may be paid in quarterly installments as may be \
fpvided for in the local tax ordinance.

Section 92. Accrual of TaN. Unless otherwise provided

;_ rein, all local t~xes, fees, and charges shal 1 accrue on the
:irst (1st) day of January of each year as regards ta>e subj ec
:~ liable therefor, but an entirely new tax, fee or charge, o
'ges in the rates of exisi ting _taxes, fees or charges; shal 1
• rue on the first (1st) day of the quarter ne>1t following the
Jectivity of the ordinance imposing such new levies or rates.

~ Section 93. Time Payment. - Unless otherwise specifically

~vided herein, in al 1 local taxes, fees and charges due
!~ruing to the City sha 11 be paid within the first twenty
~~ (20) of· January or· each subsequent quarter, as the
i~ may be. The sanggunian concerned may, for a justifiable
 -- - "']
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• - 79 -
•
~ason or cause, extend the time for payment of such taxes,
~~s, or charges without surcharges or penalties, but only for
.

raperiod nc;,t exceeding six (6) month~ •.

Section 94. Surcharges and Penalties on Unpaid Taxes, Fees,

or Charges.
There is hereby impose a surcharge not exceeding twenty
i1ve "percent (25X)_of the amount of ta>ees, faes or charges not
id on time anl::t an interest at the rate not exceeding two

l rcent (2X) per month of the Ltnpaid taxes, fees or charges

eluding surcharges, until such amount is fully paid but in no
c:ase shal 1 the total interest on the unpaid amount or portion
J~reof exceeding thirty-six (36) months,

Section 95. Interests on Other Unpaid Revenues. - Where the

ount of any other revenue due a City, except voluntary
tributions or donations, is not paid on the date fixed in the
~ inance, or in the contract, expressed or implied, or upon the
ficcurence of the event which has given rise to its collection,
lhere shal 1 be collected as part of that amount an interest
Jhereon at the rate not exceeding two percent (2X) per month from
the date it is due until it is paid, but in no case shall th~
IJotal interest on the unpaid amount or a portion thereof·
l!teeding thirty-six (36) months.

Section 96. Collection of Local Revenues by Treasurer - All

&i,xe.,; 1 fees and charges authorized Linder this Rule to be imposed
by this City may only be collected by the city treasurer or his
~ly authorized deputies, if a tax ordinance or revenue measure
~ying the same has been duly enacted by the local sanggunian
(fter the conduct of the mandatory public hearing thereon and
lproved in accordance with the provisions of this Rule.

Section 97. Keeping of Books of Accounts. - Any person doing

lisiness in this city shal 1 keep books of accounts .,
rP!n all transactions and results of operations are shown from )
ich all ta>ees, charges and fees due the city may readily ang/ · ..
_Cl.Irately be determined any time of the year·, Provided, however~. _ ·
l).iat any such person who al ready keeps books of accounts in\
pursuance with the provisions of the National Internal Revenue\
CDde, which are sufficient purposes of this Code, shal 1 no longe
be requir-ed to keep separate books for purposes of this Code.--
Books of accounts not required to be registered in the BIR but
req~1ired under this Code shal 1 be registered ·at the Local
Treasurer's Off ice concerned.

Section 98. Examination of Books of Accounts and Pertinent

Records of Businessmen by Local Treasurer -
.
purposes of implementing this Article,
his duly authorized representative, of.
siny the tax, . fee or charge, may e>1amine the books
ccount• and pertinent records of business in order to aacertail"),
~ess and collect the correct amount of the tax, fee and charge.

(b) The City Treasurer'may by himself, or through any of his

puUes duly authorized in writing, conduct: t:h• ■ xeminatJ.on of
e ,.books, accounts and other pertinent records of any person,
lnership,' corporation or association subject to local taxes,
"' ond charo••• • ../
 • - 80 -
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(c) Such examination shall be made during regular business

:': hours not oftener than once a year for every taM period, which
shall be the year immediately preceding the exmanina'l;ion and
shall be certified to by the examining official. Such.
certification shall be made of record in the boo~~s of accounts
of the taxpayer concerned.

(d) In case the examination is made by a duly authorized

deputy of the city treasurer, the written authority of the deputy
roncerned shall specifically state the name, address and business
r, •f of the taxpayer whose books, accounts, and pertinent records are
~ be examined, the date and place of such examination, and the
•.- '. procedure to be fol lowed in conducting the same.

, (e) For this purpose, the records of the revenue district

l.1 '.office of the BIR shall be made available to the City Treasurer,
''his deputy or duly authorized representative ••

(f) The Secretary of Finance shall prescribe the necessary

-; forms to be used and sL1ch guidelines \-,hich may be deemed
"'·: necessary for• the proper and effective implementation of this
,Article.·

Section 99. Administrative Penalty. - Failure to present the

_books of accounts for examination shall subject the taxpayer to
.,, . the penalty prescribed. her:eunder for each year, in addition to
the other remedies provided for in this Code, and to whatever
; tax or fee as may be due based on the dee la red annual gross
. raceipts/sales for the co~responding year:
··:'
Less than P 10,000.0(1 •••••••.•••••••••.• P100.(>0
P 10,000 or more but less than 50,000 ••..•• 200.00
50,000 or more but less -than 100,000 ••••.• 400.00
100,000 or more but less than 200:000 •••••• 600.0C> ✓.
200,000 or more ·but less than 500 ~ 000 •.• • • • • 800. 00. )\
5C>O, 000 or over ••••••••••••••••••••••••.••• 1,000. C>O / ··(
. \
~

Section 100. Inspection of Business Establishments .

.~siness establishments which operate, conduct, maintain
-~spective business within the ~ity are subject to
·,inspection on their compliance \..,i th the requirements of
~·. existing la\-.is, rules and regulations on public health, i-.ielfare
,and safety by deputies of the different . departments of the city
tcharged with the particu l'ar duties. l
The business permit or license of any establishment~ which .i
.. violates the requirements .. mentioned ,in this Section
~voked by the City Mayor without refund of
the taxes, fees and charges.

·l
CHAPTER - 30. Civil Remedies for Collection of Revenues

Section 101. Application. The provisions of Chapter 4

ection 172 to 185 of the Local Gov't. Code, RA 7160 provided ~ay
~ availed of for the collectionof any deliquent local taM, fee,
charge or other revenue.

~
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Section 102. Loca 1 Government• s Lien.

~

•
Loca 1 ta}:es, fees,
charge and other revenues constitute a 1 ien, superior to al 1
11
liens, charges or encumbrances in favor of any person, enforcable
by appropriate administrative or judical action, not only upon
any property or rights therein which may be subject to the
lien but also upon property used in business, occupation,
practice ·of profession or calling, or exercise of priviledge with
,: respect to \"lhi ch the 1 ien is imposed. The 1 ien may on 1 y be
e>ttinguished upon ful 1 payment of the delinquent local taHes,
fees and charges including related surcharges and interest.

Section 103. Civil Remedies. - The civil remedies for the

collection of · local taxes, fees, or charges and related
surcharges and interest resulting from the delinquency shall be:
(a) By administrative action thru distraint of goods, chattels,
or effects, and other personal property of \-Iha tever character,
- including stocks and other securities, debts, credits, bank
accounts, and interest in and rights to personal property, ·and by
levy · upon real property and interest in or rights to to real
property; (b) By judicial action.

Either of these remedies or all may be pursued concurrehtly

or simultaneously at the discretion of the City Treasurer
concerned.

Chapter 31. Penal Provisions.

Section 104. Penalties for Violation of Tax Ordinance. - The

sanggunian of this city 'hereby prescribes fines or
penal ties . for violation of tax ordinances but in no case shalA
fines be less than one thousand pesos (P1,000.00) nor more than\ ..
five thousand pesos (P5,000.00), nor shall · imprisonment be le1u!l) 1_,,,
than one (1) month nor more than si>e (6) months. Such. f i n ~ r · .\
other penal tyr both, shal 1 be imposed at the discretion of. ~Th~,_ ;
court. .
\ .

ARTICLE V FINAL PROVISIONS

Section 105i Seperability Clause. - If any clause, sentenc

• paragra~h, section, or part of this Code shall be adjudged by an
·court of competent jurisdiction to be invalid, such judgement 1
I 1
shall not affect, impair or invalidate the remainder of the said I
Code, but shal 1 be confined in its operation to the c 1 a use, f
sentence, paragraph, section, or part thereof directly involved
the controversy.

Section 106. Repealing Clause. - All. ordinances, rules and

regulatipns or part theredf in conflict or inconsistent with the
provisionsof this Code are hereby repealed, amended or modified
according 1 y.
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Section 107. Ef fecti vi 'ty. - This code shal 1 take effect on

the first day of January, Nineteen Hundred and Ninety Four ..

ENACTED in the City of Pas~y, Philippines, this 15th day of

November, in the year of Our Lord Nin!afteen Hundred and Ninety
Thr-ee • .

AF'PF:OVED::

HON. HON. WENCESLAO B; TRINIDAD

City Vice Mayor and Premiding Officer

l. N Hon ERMC~STINA B. Bl:::RMA[fE

,.,
..:.. Hc:m. Al~l-.!1:l:L REGJ:l·.J(J T. Al~CE:O
··•
,:, . Hem. (3 ►"::E~C:~ F". AI...CF.i:RA

4. Hon. ROMULO

5. Hon.
"'·
JUSTO c. .lUSTO
CAB~ERA

6. Hon .. Fl-ORENCI() c .. l'IATE:(J

I ~
7. Hem .. F.cli::M,'.TAl'IIM p ff r ·r~
'',\x.::!.
-·-----···
-;;£~~ =-··-:;z;)__·-.. · · . ····............_....... -..........._.
El. Hc:m. ANTCJl--1:tO c .. PROTAC:to ..........r?':..~!:..":::':....~ ........................................... ..
9. Hon • . EDITHA VERGEL DE DIOS

10. Hon .. ROBERTO L .. ALVAREZ

I
11. Hon .. lJL.DARICO

l.2. Hr.m,. Gt:::MEF'<Df:m F .. ClJ"ll:l:1'A

c. ARA Ee I A~
- - ·-··•-:m.
........

l. ::, .. Hc:m. SAI-VAncm GlU:tMPO

14. Hon. TEODULO LORCA

ATTESTED BY :

Dr. ANTONIO S.
City Admini,strator