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REPUBUKA i~G PiUPINAS
TANGGAPAN NG SANGGUNIANG PANLUNGS 0
1
LUNGSOO NG BAi{OLOD
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CiTY ORDINANCE NO. 08-15-700

September 30, 20·15

AN ORDINANCE AMENDING PARAGRAPH V, SECTION 89, ' RTICLE 25 OF CITY

ORDINANCE NO. 565, SERIES OF 2011, "AN ORDINANCE APPRiVING THE REVISED
REVENUE CODE OF BACOLOD CITY".

WHEREAS, City Ordinance No. 565, Series of 2011, otherVvise k own as "An Ordinance
Approving tha F~evised Local Revenue Code of Baco/cd City," particularly Paragraph V, Section
89 of Article 25, thereof, establishes fees for laborato:y exarnini:ltions;

VVHEREAS, above-cited established fees, however are not e ough to cope with a
minimum reagents' cost needed for laboratory examinations. Thus th Local Health Board
(LHB) recommends for the increase of fees for certain health services in t e City Health Office;

VVHEREAS, nevertheless, the increase for such fees of laboratory xaminations iequires
passage of law;

1\10\IV, THEREFORE, BE IT ORDAINED by the Sangguniang Pa lungsod of the City of

Bacolod in session assembled, that:

Sectkm 1. Lists of Laboratory Examinations under Paragraph V, Section 89, Atticle

25 of City Ordinance No. 565, Serie.s of 2011:

Laboratory Examination Fees

21.CBC Frqm Php 50.00

b. CBC Platelet 80.00
C. Blood Typing 30.00
d. Urinalysis 30.00
e. Stool 30.00
f HBsAg 80 .00
g. PRS/VRDL. 80.00

,
Types of Laboratory Examination: Required Fees:

a. CBC Frqrn Php 80.00

b. CBC Platelet 'l 00.00
c. Blood Typin~J 50.00
d. Urinalysis 40.00
e. Stool .i.'.10.00

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City Ordinance No. 08-15-760

September 30, 20, 5 Page 2-

f. HBs Ag -100.00
g. PRS/VRDL 90.00

Section 2. Separability Clause. - If any provision of this ordi ance is held invalid,
provisions whict"1 are not affected shall remain in full force and effect.

Section 3. Etfectivity Clause. - This ordinance shall take ffect after Fifteen (15)
days after publication in the local newspapers of local circulation.

CARRIED BY THE VOTE OF:

Affirmative :
Councilors : El Cid M. Familiaran, Jocelle Batapa--Sigue, Ro erto M. Rojas, Em L.
Ang, Claudio Jesus Raymundo A. Puentevella, Caesar Z. Distrito,
Archie S. Bari bar, Wilson C. Gamboa, Jr., Alex A. Paglumotan, Sonya
M. Verdeflor, Ana Marie V. Palermo and Noli B. Villarosa .

Absent: l\lone

Official Leave: Councilor Carlos Jo$e V. Lopez

Main Author: Councilor El Cid M. Familiaran

Passed: September 30, 2015

11 y!h Regular Session

Comment: P a s s e d.

'G G. GASATAYA

ATTESTED:

APPl~OVED IV1Oi\llC 0. PUENTEVELLA

City Mayor

VCPIHPL/jpb
 f:: OF T H.E CI_T 'Y
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qi:::n 1Mt: ncI z3201s
'a
C>S OF ......,,.....c....:.:,:..;._;.=__,
The Honornl:lle· City Mayor
Got'.Diud Cltv

\JV,3 have li,e 1-iono r to furnis\1 you l1er2v;•iH1 copy of Otst Ordinance No. flS-15-760,
Series of 2015 (For Apprnvail passed by the Sangguni3ng Psnlungsod of Ba~olod wtiicll is
~e !f-expla n :cito ry

Receivecl r.opyi ie~ this _ _ _ _ fl:=-;y

of _ _ _ _ _ . 201:. . Time _ __

n- -·
uy.
(S ignature) . ~ '
BY .
MAR!TESS OJiANAYON
(Printed Name) Legislative S)aff Officer lll
 Reput)lika ng Pilipinas
Tanggapan ng Sangguniang Panlungsod
Lungsod ng Bacolod

CERTIFICATION

Tilts is to certify that City Ordlnance No. 08- "I!:•-760, Series of 20-15 passed by the
San~i~tuniang Panlun~isod on Septemt)er 30, 20-15 entitled:

VV;::lS published in Hie Negros Daily BuJletin datecf December 23, 20-15 amt vvas posted for
Tt1ree (3) consecunve \,veeKs ln tne foilmt\;1n.{~ conspicuous places ln Hie Clty of Bacolod,
tci Vlfit:
I. Bulletin Board of the Sangguniang Panlungsod
2na Floor Bacoloci City Governrnent Center
2_ ()ici City Hail (Ar:.=metJ-Luzur!ag~ Streets)
3. Hall of Justice
4. City Health on1ce
5_ Nottr1 (Burgos) Public Market
6. Soutr1 (Lit)et1acl) Public tviarket
7 _ Central Public Mari",et

Baco!od City, PhHippines, June 29, 20-15_

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CITY ORDINANCE NO. 627

December 27, 2012

AN OROINA CE AMENDING CHAPTER THREE (3), ARTICLE 7, SECTJON 1B

( ), ( ), (0), (E01 ), ( 02) AND (f03) OF CITY ORDINANCE NO. 665, SERIES OF 2011,
OTHERWISE KNO N AS "AN ORDINANCE APPROVING THE REVISED LOCAL
EV NUE CODE 0 BACOLOO CITY".

WHEREAS, ILG-DOF Joint Memorandum Circular 2012 was issued last January
13, 201 2 oirecting all unicipal governors, city and municipal mayors, presiding officers and
~embers . of the San guniang Panlala";'i9a~/~an,1wi_gsod/Bayan, the regional and provincial
d1r etors 9f the Depa ment of Interior an·C:l Local 'Goyernment (DILG) and the Department of
Finance, particularly e Bureau•of!Local iGoverdment Finance, and all others concerned to
1

update their respecti local revenue codes; , : U i' 1 i

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W~ER.EAS, t e old revenue code of the City of Bacolod has been in existence for
eighteen (18) years;

W~\EREAS, i our effort to comRly1 ~ith ti)~ L,ocal Government Code, City Ordinance
No. 5~5· 'Or the Bacol . d City Revenue :CRqe w~~ passed last November 11, 2011 revising
the existing tax ordin nee of the City;

WHERE.AS, acolod , Ci~ ~as , qnp~ r;iwa .~~e? as a business-friendly city all over the
Philippines and conti uousl-y1 ,prqmc;ite bL).siness d~velopment that will attract both local and
foreign investors; ' · · '· · • ' ' ..... ~ • ··
'· I ·· I ''·': 1. 1 I, d : I I:.

WHEREAS, t attratt' mbre' inv~~tments in the City and pursuant to the provision of

.
Section 458 (2ii) in r lation to Section 192 of the Local Government Code, which provides
that the :"Local Gov rnment . units may, through ordinances duly approved, grant tax
exemptior;is, incentiv s or reliefs ' Lihd~r such' terms and conditions as they may deem
1
nee ssary." 1
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NOW TMER FORE,

1 'ee IT "ORDAINED 'A S l.T IS HEREBY ORDAINED by the

Sanggunl~ng Panlun soc:i of Bacolod lh :' r~Qular ~es'slon assembled, that Chapter Three (3),
Article 7, Section 16 A), (B) '. (b), (E01 ~. ·' (E02) and (F03) of City Ordinance No. 565, Series
. I ... :. ,.:. : ·.
of 201 1, shall be am ded and shall read asl follows; . .· , .

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City Ordinance No. 6il7
Serl s of 2012 U - Page 2-

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ii CHAPTER THREE
"11 TAX ON BUSINESS

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ARTICLE 7
• l IMPOSITION AND TIME OF PAYMENT

SECTION 16j lmposlt lon of Tax ·There is hereby levied an annual tax on the
following business un ertaking at the rates prescribed herein :

(A) ON MAN ACTURERS, ASSEMBLERS, · REPACKERS, PROCESSOR,

I BREWER.S, DISTI ERS, RECTIFIERS, AND · !'.;OMPOUNDERS OF LIQUORS,
DISTILLED SPIRIT , AND WINES OR MANUFACTURERS OF ANY ARTICLE OF
COM MERCE OF HATEVER KIND OR NATURE, IN ACCORDANCE WITH THE
FOLLOWING SCHE ULE :

• · With gros receipts or sales for the preceding calendar year in the amount of:
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FROM lI· TO LESS JHAN ANNUAL TAX
f 10,000 .00 247 .50
".I . 1
1b,ooo.oo i5,ooo.oo 330.00
15,000.00 t , !1 1
1
,; ' 20;000 .00
'I 1
453.00
20;000 .00 I 30 ,000.00 660.00
30,000.00 . 40,000.00 990.00
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40 ,000.00 : 50,000.00 1,237.00
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' I 50,000 .00 •;··75;000.00 1,980.00
7~ , 000 . 00 100,000.00 2,475.00
100,000.00 'i "150,000.00
' 3,300.00
150,000 .00 .I ... : 200,000.00 4,125.00
208,000.00 300,0QO .OO 5,775.00
309,000.00 ·5bb,ooo.oo e,250.00
11 1• .
500 ,000.00 '., 750,0QO,. OO 12,000.00
750 ,000.00 1,,000 ,000.00 I ' 15,000.00
1,000 ,000.00 ' ! I ' I 2';000 ,000.00 20 ,625 .00
2 ,000,000.00 3,000,000 .00 24,750.00
3,000,000.00 4,000,000 .00 29,700 .00
4, 000 ,000.00 ·· ' ' 5,boo,ooo .oo 34",650.00
5, 000,000.00 6 ,500 ,000.00 36,562.50
6 ,500,000.00 a abo ve at a rate not exceeding thtrty-
sev'en and a half percent (37 %%)
of op e percent (1 %).

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City Ordinance No. 62

erles of 2012 - Page 3-
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Provided, that i no case shall the tax on Gross Sales of 6,500,000.00 or more be
tl'lan 36,562.50 .

(8) ON W OLESALERS, DISTRIBUTORS, OR DEALERS IN ANY ARTICLE

OF :coMMER E OF WHATEVER KIND OR NATURE IN ACCORDANCE WITH
THE FOLLOW! G SCHEDULE:

• .With gross ecelpts or sales for the preceding calendar year In the amount of:

FROM TO LESS THAN ANNUAL TAX

( 1,oqo.00 21.00
1,000.00 2,000.00 49 .50
2,000.00 3,000.00 75.00
3,000.00 4,00,0.00 108.00
4 ,000 .00 5,000.00 150.00
5,000.00 6,000.00 181.50
6,000.00 7,000.00 214.50
7.,000.00 8,000.00 247.50
8,000.00 10,000.00 280.50
10,000.00 15,000.00 330.00
15,000.00 20,000.00 412.50
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2Q,OOO.OO \ 30,000.00 495 .00
3Q,OOO.OO 40 000 ,00
I 660.00
40,000.00 ' . 50,000.00 990.00
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5Q,OOO.OO I 75,000.00 1,485.00
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7$,000 .00 ' 160,000 .00 1,980.00
1oq,ooo.oo 150,000.00 2,805.00
. 150,000.00 200,000.00 3,630.00
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200,000 .00 30:0 ,000 .00 4,950.00
30Q,OOO.OO .5.00,000 .00 6,600.00
50Q,OOO.OO :i5o,ooo.oo 9,900.00
750,000.00 1,000 ,000.00 13,200.00
1, 000 ,:ooo .00 2,ooq,000.00 15,000.00
2,000)000.00 an at a ' rate not exceeding thirty-
seven and a half percent (37 %%)
of o~e percent (1%).
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Provided, that in o case shall the tax on Gros~1 Sales of 2,000,000.00 or more be less
than 15,000.00 11)
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City Ordinance No. 6 7
Serl~s of 2012 - Page 4-

(C) ON RE AILERS

• with gross ales or receipts

for the pre eding calendar Per Annum
· year of: Rate of Tax

P 50,000.00 t P400, ODO.DO 2%

P400, 000.00 nd above PS,000.00 plus 37 % % of 1 % of
gross receipts In excess of
P400, 000.00

Provided how ver, that barangays shall have the exclusive power to levy taxes on
retailers with gross s les or receipts for the proceeding calendar year of FIFTY THOUSAND
PESOS (P50,000.00) r less.

(E,01) In the case of PRIVATE HOSPITAL - Shall be taxed on the gross sales or
receipt of the receding year, at 't he rate of 12% of 1 %.

(E:02) In th ca~e :of HOTELS, MOTELS, LODGING INNS, BOARDING AND

PENSION HO SES .- .. Shall ,be taxed on the gross sales or receipt of the preceding
v:.?~· at t~e r e o~ 2~o/io ~f 1 %.
Provided that n no case shall the tax on gross :sales of P2, 000,000.00 or more be
less than P17 ,250.00
' ' 't
(F 103) Tax on the Gross Receipts of Banks and Financial Institutions- The tax on
banks and fin nclal Institutions shall be levied on their gross Income/receipts where
the actual tra saction took place and/or the property Is located for the preceding
calendar year t the following rates:
; I• . a." 1., .. ·.
. 1. Banks:
a. hose with Head: Offlbe! within the City of Bacolod or the Province of
1

Negros Occidental, at the rate of Twenty Five Percent (25%) of One

Percent (1 %) .

hose ·with Head Office l~cated elsewhere in the Philippines at the

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rate of Fifty Perceht '(50%) b f One Percent (1 %) .

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City Ordinance No. J27

Serles of 2012 i .: Page 5-
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2. Flnan~la1 institutions:

a. Those with Head Office within the City of Bacolod or the Province of
Negras Occidental, at the rate not exceeding FIFTEEN PERCENT
(15%) of ONE PERCENT (1%) ;

b. '\;Those with Head Office located elsewhere In the Phlllppines at the

,·rate not exceeding FIFTY PERCENT (50%) of ONE PERCENT (1 %).

SECTION 16 1 The provisions of this ordinance shall also apply to all business
e tablishments that at e paying their business taxes on quarterly basis.

SECTION '16 SEPARABll..ITY CLAUSE- If any part or provision of this Ordinance

I held invalid or unc nstitutional, other provisions not affected thereby shall remain In force
end effect. ·
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SECTION 18 3 EFFECTIVITY. This ordinance shall take effect on January 1,
2013.

CARRIED
.
BY HEI VOTE
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OF: I

Affirmativ .
. , ~ Councilors . El C_ id ~· Familia[;Cln, Homer Q. Bais, Archie S. Baribar,
;· Ro~ert? 1 M.,
Rbjas, ,frp ,L. Ang, Dindo C. Ramos, Elmer T. Sy,
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.1. Spny~ ryi .)(er,deflor, Al Victor A Espino, Caesar Z. Distrito,
. Carlos Jose V. Lopez, Mor:ia Dia G . Jardin .

c.a~n9it9r, ;~at~11~9 T':A!lsbo

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Negative : •

Absent None .
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Author ; ..
Coi.mcilpr
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Al Victor A.
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'Espino
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Passed December 27, 2012 (1301h Regular/Speclal Session).

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. Comment : P a 5 iii' b'd : ' ~" I

Councilor Archie S. Barlbar voted in the affirmative with
R';Jallfipc;t~i?.11 th~t the " r~duction should have been lower than
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what is ~elng proposed .

Councilor Caesar Z . Distrito voted in the affirmative with

" qualification that the cases flied against the city be withdrawn .

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Cit}': Ordinance No. 6 7

Sertes of 2012 - Page 6-
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Councilor Sonya M. Verdeflor voted in the affirmative with

qualification that she would have preferred a 35% of 1 %
reduction .

Councilor Keith Emmanuel L. Ramos was not around when

this ordinance was passed ..

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ATTESTED:

Boar Secretary IV
OIC, Secret ry to the Sanggunian
I I ". ,,,q
APPROV;ED: Dec mber 2:.!f 0 . 2.' i .i : .t · 'EVELIO R. LEONARDIA --
t: 1 I
City Mayor
...
HPU}bz "
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SP
LEOISLA IVE SE~\ll( f? 'I> Sf: CTION
'AJE / 151/12. TIME __-r--OQ ~/V1

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REVISED LOCAL REVENUE CODE

of
BACOLOD CITY

TABLE OF COt-:ITENTS

CHAPTER ONE General Provisions PAGE NO.

ARTICL E 1
Section 1. T itle ....... ........ ..... . ... .............. ... ... .... .. .... .. ... . 1
Section 2. Scdpe ... .. . ......... ... ....... .. .. .......... .... ...... ... . ... . 1
Section 3. Defi nition of Terms ..... . ..... .. . ....... ... ........ ... .... . 1
ARTICLE 2 Rule s of Construction .... .. ... ..... .. ... .. .............. . 5
Section 4 . General Rules ............. .... .. ........ ..... . ... ..... .. .. . 5

CHAPTER T\1\10 Real Property Tax

ARTICLE 3 LeJies on Real Property ........ . .. . ..... . .... .. .. .. .. .. . 6
Section 5. Real Property Subject to Tax ............. .. .. . ..... . .. . 6
Section 6 . Exemption from Real Property Tax ....... .. .... .. .. . . 6
ARTICLE 4 Rate of Levy .... ..... ..... ... ..... .. .. ... . : .. ... ... .. . ..... . 6
Section 7. Rate of Levy .. .. ... .. .. ............... .. .. .. .... .. . ..... ... . 6
ARTICLE 5 Special Levies on Real Property ... .... .. ... ... ..... .. 6
Section 8. Additional Levy on Real Property for the SEF ... . .. 8
ARTICLE 6 Collection of Real Property Tax . .. .. . . .. . . . . . . .. . .. . .. 1
Section 9. Collection of Tax ................. . ...... .. . .. . .. . ......... 7
Section 10. Disposition of Proceeds. ..... .. ... . ... .. . .... .. .. . ... ... 1
Section 11 . Collection Remedies . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . 8
Section 12. Filling Fee - The Bacolod City Board of Assessment Appeals 10
Section 13. l\dfr1ini strative Provisions .. . . . . . . . . . . . .. .. . . . . . . . ... .... 10
Section 14. Special Provisions . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 12
Section 15. Peha I Provisions . . . . . . . . . .. . . . . . . . . . . . . . .. . .. . . . . . . . . . . . . . 13

CHAPTER THREE Tax on Business

ARTICLE 7. Imposition of Time Payment ... ... ... .. . .... .. ... .... .. 14
Section 16. Imposition of Tax ... ................... ... .. ... ... ........ 14
Section 17. Ti~1e of Payment . . . . .. .. . .. . .. . . .. .. . . . . .. . . . . . .. .. . . .. .. 22
Section ·1s. Payment of Taxes for Several Business ... ... .. . .. 22
Section 19. Surcharges and Interest on Unpaid Taxes, Fees or Charges 22
Section 20. Presumptive Income Level. .... .. .... . .... .. ....... .... 22
ARTICLE 8 Situs of the Tax .... .. ... ..... . ... ........ . ... ... ... ....... 22
Section 21. Situs of the Tax.. . ... ... .. ... ... ... ... .. . ... ... ... .... ... 22
ARTICLE 9 V dluntary Closure of Business . . . . . .. .. . . . .. . . .. .. . .. . 23
Section 22 . RE)tirement of Business . . . . . . . . . . . . . .. .. . . .. . . . . . . .. . .. . 23 ,

CHAPTER FOUR Ot her Taxes

ARTICLE 10 T elx on Transfer of Real Property Ownership ..... . 24
Section 23. lrnoosition of Tax ..... .. ....... . .............. . ............ 24
Section 24. Ac.l'mi ni strative Provisions. .. ... .... .. ... ..... .. ... .... . . 24
Section 25. Time of Payment . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 24
Section 26 Exemption for Payment of Transfer Tax ... ........ .. 24

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ARTICLE 20 Mayor's Pe it Fees on Busiljless _ ... ..... .. ..... . . 39

Section 65.
Section 66 .
Adrninistrali fe
Provisions .... : . .... .. .... .. .. . ....... .. .
Payment of errn it .. . .... .. .. .. , ... . .... ..... .. . .... ... .. .
39
39
Section 67 . Issuance of ermit .. .... .. . .. . .~ . . : . ....... ... ........ ... . 39
Section 68. Renewal of e rrnits ...... .. .. ..'. ..... .... ................ . 39
Section 69. Posting or DE'splay to Public View ........... .. .. ..... . 39
Section 70. Pre-requi si t s of Law, Strict Compliance ...... _. _.. 39
Section 71 . Barangay C earance ··: ....... .. ·: · ....... .. ............ . 40
Section 72 . Non-lssuan of Permit ........ ' '· ..... ..... . .. . ..... . .. . 40
Section 73. Revocation f Permits .... .. .. . ....... .... . .... .. .... .. . . 40
Section 74. Separate P 1mit on Differen~ Kinds of Business .. 40
Section 75. Issuance of Certified Copy ahd Amendment of Permits 40
Section 76. Abandonrn nt or Closure of ausiness ............. . 40
Section 77 . Retirernentf f Business ......................... .. .... . . 40
Section 78. Death of a erm itee .... .. .... ... ... .. .. _... ... .. ... .... . 41
Section 79 . Inspection f Business Establishments ....... ... .. . 41
Section 80. Rate of Bu iness Perm it Fee ... ... ... .. . .... -'· +..... . 41
Section 81 . Time of Pa ment. .. ... .. ...... . .... .... . ..... .. .. ... . .. .... . 50
ARTICLE 21 Special Pe~ it to Sell/Serve Liquor .. .. .. ........ ... . 50
Section 82 . Liquor Pe~ ' - it .... ...... ... .... ...... . ..... . ... .. .. .. .... .. . 50
Section 83. Applicatio /Filing Fee ... .. . ... ... .... .. ...... .. . ... .... . 50
Section 84 . Special P rm it Fee for Sellihg/Serving Liquor During
Prohib ited T ime ... ...... ... .... .......... . .. . .. ......... . . 50
Section 85. Time of P yrnent .. . ... ... ......... .... .. ...... .. . ...... . 51
ARTICLE 22
Section 86.
Section 87.
~~;~:~~~~~~~ ~e·l·l. ~o~~~~. ~~.d~~~ .~. i~~.~~~~~
Time of Ptyment ... .... .. ... ... ... .. . . ... .. ... ...... .... .
51
51
51
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ARTICLE 23 Building a d Other Construction Permit Fees ... . 51
Section 88 Admin istr~tive Prov ision ..... . .. . .. . .......... ... .... .. . 51
ARTICLE 24 Fees for t~e Reproduction -of CPDO Doc . ... ..... . 51
ARTICLE 25 Sanitary Inspection and Health Certificate Fees .. 52
Section 89 Sanitary nspection Fees ....... .... . .. . ........... .. .. . 52
S lion 90 Health C ~rtificate Fee ...... ......... .. ... ....... . ..... . 54
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ARTICLE 26 Pol ice c1b arance Fees ......... ... .... .. ............... . 54
s .eQtion 91 Poiice~Cl~arance Fees ... ... ... .. . ... .......... ... ..... . 54
Section 92 Exempti9n ........ . .. . ................ ... .. ........ . ..... . . 55
Section 93 Paymen ~ of Fees ............. .............. ... .... ...... . 55
ARTICLE 27• Processi g Fees for Subdivision & Condo projects/Activities 55
Section 94 lmposif n of.Fees .......... ..... --· .......... :. ···· ·- 55
Sec tion 95 Review f Pla~·s ..... . ..,, ·" ...... ·..... . .... .. .... ... ... .. . 56
ARTICLE 28 Zoning ~ nd/or Locational Clearance Fees .... .. .. . 56
Section 96 lrnpositibn of Fees ... ... ......... .. .... ............ .. .... . 56
Section 97 Applicat on and Certification .. .. . .. . .'.' . ... .. ... ....... . . 58
Section 96 Paym e t of Fees ... .... .... . .... ... .. ... .. . ... ... ... .... . 58
ARTICLE 29 Excava ion Permit Fees .. .. ... .. ....... .... . .. .... .... . 58
Section 99 lmpositi·on of Fees ... ... .... ... ... ..... ... .. . ... ...... .. . 58
Section 100 Filing .a Application ._. . .. ........... .. .... ... .. .. .. .... . . .. 59
Section 101 Cond 1t1 · ns for Permit ............ ...... .... ...... ... .. . .. 59
Section 102 Exerci se of Supervision .. . ... ... ... ... .. . .. . ... ... ... . . 59
Section 103 Excavat ion Affecting Adjoining Properties .... ... . . 59
Section 104 Exca vation Affecting Adjoining Structures ........ . 59

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Section
Section
105
106
Appropri~e Markers and Guards ...... .. ...... . .... . BO
Insertion rohiblted ...... ...... ... .. .................... . 60
Section 107 Public Ci Streets/Road, Pass~geways ; & Sidewalks
Section 108 60
Section 109 l:i~n~:tEai:ef~ea5n~ . ~.~r.~h.~~~~..f~r .L.ate..p~~~nt 60
61
Section 110 Escalatio Clause .......... ....... . .. .. .... ......... . ... ..
Section 111 61
Revocati ~ n of Permits .......... .. ... ... ............... ..
Section 112 61
Pena lties\ ............... .. ......... . ... ... ............ ..... .. . 62
ARTICLE 30 Civil Reg 1stry Fees ..... . ........... . ... ............ . ..... .
Section 113 62
lmpositio of Fees .. . .. ......... . ............. ............ . 82
Section 114 Time of f1aym ent . . . . .. . .. . .. .. ................... . ... .. . .
Section 115 63
Exempti o~ ........ . .. . ........... . ........... ... .......... . 63
ARTICLE 31
Cemete Fees ....... .. ... ........... . ........ ... . .. .... .. 63
Section 116 Cemete ..:'.l Fees .................... , .. ... . .. .. .. .. ....... ..
Section 117 83
Time of l ayment ......... . .. . ..... ....... ..... ... . ...... . 64
ARTICLE 32 SecretarY,'s Fees ...... ...... ... ... .. . ... ......... ....... ..
Section 118 84
lmpositi;h of Fees ......... ..... . , ................... . . ..
Section 119 64
Time of Payment ......... .... ........................... .
64
ARTICLE 33
Mayor's ~ermit
Fees for Signs , Signboards, Billboards
Section 120
And Adv~rtisements ........ . ; ............. _. __... _.. 64
lmpositio of Fee .... ....................... . ... ......... ..
Section 121 64
Time of ayment ... ... ............. . .. .. ............. ... ..
Section 122 es
ARTICLE 34
Section 123
::~~,:~ ::~, ~;,;,~ f~r t~~ ~~.;atio~ o; ~o~k~it;
Applicati n ............................................... . ... .
65
85
Section 124
lmpositi~ of Fees ...... .. ... . ... . 1 ... .'..... .. ..... .. . .. .. es
Section 125 BB
Time of 1ayment .... .. ..... .. .. ... ... ............. .. ...... . ..
68
ARTICLE 35
Permit F es for Firing Range .. .................... .. ..
Section 126 1 65
lmpositio of Fees ........... . .. .. ........ .. . ... .......... .
Section 127 66
Admin istriative Provisions .. . .... 1.................... .. ..
Section 128 66
Time of , ayment .. .. .. ........... ... .............. ...... ..
67
ARTICLE 36
Section 129
Section 130
~;~~~:i~~~~=:5e~..f~~.~~. '~.S.tor~~e.~n·d · l~ .~l.~nt 67
67
Time of laymen! ........... . .. ... . .......... .. ... .. . .. . .. .
67
ARTICLE 37
Section 131 ~!;~~~~i~r:~::8es..f~r. ~~~.~~?'.~~~s. .'.'.' ::: ::: ::: :: : 67
Section 132
ARTICLE 38

Section 133
:::,:: ~=::~~~ f~r ~tor~~; ~~~ ;~,~ ·~·
Flamm ab1e, Combustible , or Sqlid Substances .. .
.. .. .
. , 67

67
67

lmpositioh of Fees ..... ....... .. . 1.... ........ ....... . .. .

67
Time of ~ ayment ........... . ... ... ......... ... ....... .. . ..
Section 134
70
ARTICLE 39
Tourism ees ... .... .. ... ., .. ...... . '. . .... .. ........... . .. .. 70
Section 135 Registraton ......... ... ... ... . .. ............ . ..... .
70
ARTICLE 40 Fire lnsp ction Fee ... ... .. ......... . .. ....... ... ........ .
Section 136 72
lmpositio of Fees ........ . ............ ..... . . ..
Section 137 72
Time of ayment ............. .. ........ .. .... . ..... .. .... . 73
Section 138 Admin istnative Provisions ..... . .. . ........ ... .. ... . .. . .. 73
ARTICLE 41 Emission Test Fee .. . .............•.. ............ ... ... ..
Section 139 74
lmpositio of Fees ............... •I· .... . . ... . ......... .. 74
Section 140 Time of ayment .. . ...... ........ . ... .. . ......... ...... .. 74
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ARTICLE 42 Other Regulatory Fees ...... l ............... . .. .. .. ... . 74

Section 141 Bicycle andlPedicab Registr.ation Fee ..... . ... .... . 74
Section 142 Hunting Pe mit Fee ......... J. ..... ... ............... .. . 74
Section 143 Special Pe it Fees for Parades , Advertising , Firecrackers/
Pyrotechnids, Carnivals & Amusement devices .. . 75

ARTICLE 43 Fees for Bidding Document$ ..................... .. .. .. 75

Section 144 Rates of Pr curement Docu'ments .............. . ... . . 75
Section 145 Nature of Fk es . .. ... .. ........... . ............... ..... ... . 76
Section 146 Reporting f Collections .... l. ......... .... ....... . ..... . 78
Section 147 Distribution of Proceeds .... l. ... ................. . -. ... . 76
ARTICLE 44
Section 148 r:~:~~o~i7~::s~~~~~~~1. ~~ . ~~.~ . ~~~e.~~.~:.s. ~ice 76
76
Section 149 .
Administrative Provision ................ ..... ........... . 77
ARTICLE 45 Registratio and Transfer Fees on Large Cattle . 77
Section 150 Definition . ~ .... ..... . .. . ..... .. .... .. ... .. ........ .......... . 77
Section 151 Imposition of Fee ... ... ... ............ ..... .... ... ....... . . 77
Time and ~ anner of Payment ...... .. ........ .. ...... .
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Section 152 77 '
Section 153 Administra ive Provisions ..... ................. ....... . . . 77
Section 154 Applicabilit Clause ....... ...................... ...... ... . 78
CHAPTER SIX User Charg es
ARTICLE 46 Pay - ParHing Charges ...... .. ............... ... ..... .. . 78

~:n°~~~~~ l~~~~:~t. &·1~~~~~·~~ ·~f. P~·;ki~·g . Ti~~ts

Section 155 78
Section 156 78
ARTICLE 47 Stalled vehicle Towing Ch~rge .......... .. .. . ........ . 78
Section 157 Deputies ~f the Traffic Bureau of the Bacolod City Police Dept. 78
Section 158 lmposition1of Fees ... .... .......... . .......... .. ......... . 79
Section 15g Fines ..... .' ...... ... .......... .... .. ....... .. .............. ... . 79
Section 150 lmpoundirlg Charge ... ... .......... .. ...... .. . .. . ....... . 79
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ARTICLE 48 Fishing V essels ..... . .. . .. . .. . ......... ..... . ... .......... . 79

Section 151 Registrati n Fees and Other Charges ....... .. ... .. . 79
Section 162 Penalty ...i ................ .. ........ . ..... . ....... ...... ..... . 79
ARTICLE 4g Fees for t?e Use of Government Facilities ... .. . ._ .. 79
Section 163 Rate of C ~ arges ........... . ........ . ...... ........ . ..... . 79

CHAPTER SEVEN Tricycl ~ Regulatory Fees

ARTICLE 50 Tricycle Regulatory Fees ... ... .. . ........ . ..... ........ · BO
Section 164 Tricycles ........ . ... ..... .. ........ ... ..... ............ ..... . 80
ARTICLE 51 Garbage Service Charges ....... .'. .. . ... ... .. ... ... ... . 81
Section 165 Rate of C~arges ... ... ... ... ... ... .. .. . ..... ... ... ... ... .. 81

CHAPTER EIGHT Share of Bacolod City Government from the National Wealth
ARTICLE 52 General Pi rovisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . 86
Section 166 Definition1of National Weialth ... ... ... ... ... ... ... .. . ... 86
Section 167 Share in ~he proceeds from the Development and Utilization
86
Section 168 ~~t~~n~~~i~~~r:~fa~~~l~d· .C.lty ·G~~~~~~~~t· ::: . 86
Section 169 Share of~acolod City Government from any Government
Agency or Government-owned or Controlled Corporation 86
.ARTICLE 53 Remitta ce and Management of City Shere ...... 86
Section 170 Remitta ce of the Share of Ba(i:olod City Gov't. ... 87
Section 171 Exam in tion of Books of Acco1.;1nts .. . ..... . ........ .. 87
Section 172 Develo ment and Livelihood Projects ..... . ........ . 87
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CHAPTER NINE Genera Administrative and ~enal Provisions

ARTICLE 54 Collecti n and Accounting of Qity Revenues ... .. . .... . 87
Section 173 Tax Pe iod and Menner of Payment .............. .... ..... . 87
Section 174 Accrual of Tax ............ ...... .... .. . ... ... .. . .. . ...... .. .. 87
Section 175 Time of Payment ..... . ..... .... ..... . ...... .. . .. ...... . . .. 87
Section 178 Surcha g e and Interest on Unpaid Taxes, Fees or Charges 87
Section 177 Interest on Other Unpaid Revenues .. . ... ... .... .... . 87
Section 178 Collecti n of Local Revenue by the City Treasurer 88
Section 179 Exemin tion of Books of Acco ~ nts end Pertinent
Record of Business by the City Treasurer ... . BB
Section 180 Posting of Cash Bond ..... . .. . .................. ... ..... . 89
Section 181 Record [of Taxpayer ............ .. ... . ...... .. . .. .. .. ..... .. 89
ARTICLE 55 Civil Remedies for Collection of Revenue
Section 182 City Go emment's Lien .......... ................... ... . 89
Section 183 Civil Re edies ......... .. . ... .....:. ............... ...... ... . 90
Section 184 Distraitl f Personal Property .. . ...... ... ......... . .. . . .. 90
Section 185 Levy o Real Property ........... .... ..... ... . .. ......... . 91
Section 186 Penalti s for Failure to Issue and Execute Warrant 93
ARTICLE 56 Miscell~neous Provisions ..... . ....................... .. 94
Section 187 Publica~ion of the Revenue Code ... ..... ........... .. 94
Section 188 Public i~semination of this Cbde ... ........... .... .. 94
Section 189 Withd r wal of Tax Exemption Privileges ........... . 94
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ARTICLE 57 General Provisions · '
Section 190 Penalt~ ................................................. . ... .. 94
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~~~ ~r:~il~~s6~;~se ..... . ... ... ·............ .. ............ .

CHAPTER TEN 8
Section 191 94
Section 192 Applica ility Clause ..... .. .. ............... . ............ .. 94
section 193 Repeal ng Clause .. . ........ .. ... ·........................ . 94
Section 194 Effect iv ty .............. .. .. .... .. .............. .. .... . .. ... .. 94
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. R~PUBLIKA. NG f>ILIPINAS
TANG APAN NG sANGGUNIANG PANLUNGSOD
LUNGs<i)o NG BAKOLOD
-oOo-

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CITY ORDINANCE NO. 565
Nov~mber 11, 20'11

AN ORDINANC APPROVlNQ THE REVISED LOCAL REVENUE CODE OF

BACOLOO CITY.

Be it. ordained b the Sanggunl$ng Panlungsod of the City of Bacolod in session

assembled, that:

CH~PTER ONE
GENERAL PROVISIONS

.A!RTICLE 1
TIT E, SCOPE A~D DEFINITON QF TERMS
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Section 1. Title - This \~ode shall be ':known as the Bacolod City Revenue Code, as
amended .
Section 2. Scope - Thi Code shall go~ern the taxing powers of Bacolod City .
Section 3. Definition of_
1Terms.
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Actual Use - the purpose for which the real property _Is principally or
predominantly utilized b the person in ROSsession thereof.
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Amusement Pla es - are esta:bllshment devoted to pleasurable diversion and
entertainment. They lncl Jde places of repreatlon , relaxation, avocation, pastime and fun .
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Assessed Valu - the fair market value of the real property mulUplied by the
assessment level. It Is sy onymous to ta'.xable value. ·

Assessment - t e act or proce~s of determining the value of a real property, or

portion thereof subject t I tax, Including the
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discovery, llstlng, classification, and appraisal
property . I .

Assessment LeJ el - the percerltage apply to the market value of a real property
to determine ·its assessed or taxable value.

Building - all klnlds of structure ~ more

or less permanently attached to a piece of
land excluding those, wh ich are merely superimposed In the soil.

Business - tra d or commercial activity regularly engaged In as a means of

livelihood or for profit.

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Calibration - hall herein refer t~ the act, method, or process of (1) testing the
accuracy of a dispensing pump meter In delivering gasoline; or (2) measuring that the
actual quantity of ga being dispensed . Is within the tolerable minimum quantity as
detennined under Dep rtment of Energy (boE) Rules and Circulars.

Charges - in me derived by the City government in its proprietary functions

such as stall rentals, hp spltal charges, waste and collection disposal fees, transportation
fares and sale of good$.
•
· Civil Remedle -:- remedies In the collection of delinquent taxes either by distrait
of personal property, IElvY on real propertyi, cancellation of business pennlts or by judicial
actions.

Contractor - tiy person , natural or jurldlcal, not subject to professional tax

whose activity consists e.ssentially of the sale of all kinds of services for a fee, regardless
of whether or not the performance of the service calls fo r the exercise or use of the
physical or mental facu ties of such contraQtor or his employee s.

As used ln this eflnitlon, the tenn "contractor" shall include general engineering,
general building and peclalty contracto,rs as defined under appllcable laws; filling,
demolition and salvage works contractors; \ proprietors of mine drilling apparatus ; persons
engage In the lnstalla Ion of water system, and gas or electric light, heat or power;
proprietors or operator of smelting plants ; engraving, planting, and plastic lamination
establishments for rep T.lrlng , repainting , Jpholster1hg, washing or greasing of vehicles,
heavy equipment, vulcanizing , recapping and battery charging; proprietors or operators of
furniture shops and estbbllshments for pla~nlng or surfaci ng and recuttlng of lumber, and
sawmills under contrac to saw or cut logs belonging to others; proprietors or operators of
dry cleaning or dyeing estab\\shments; steam laundries and laundries using washing
machines ; proprietors r owners of shops for the repair of any kind of mechanical and
electrical devices, inst ments, apparatus ,.or furniture and shoe repairing by machine or
any mechanical contrl ance; proprietors · or operators of tailor shops, dress shops,
milliners and hatters, b ~uty parlors , barbbrshops; massage clinics, sauna , Turkish and
Swedish baths , slend rlzing and body building saloons and slmlla'r establlshments;
I
photographic studios; funeral parlors , ; proprietors or operators of arrastre and
stevedoring, warehousl g, or forwarding establishments ; master plumbers; smiths ; and
house or sign painters; publisher except tt10se engaged in the publication or printing of
any newspaper, magazl e, review or bulletln which appears at regular lritervals with fixed
prices for subscrlptlon~nd sale which ls: not devoted principally to the publication of
advertisements ; bookbl ~ers and lithographers; business agents, private detective or
watchman agencies , mmerclal and Immigration brokers, and cinematographic film
owners; lessors and di · trlbutors, proprlet6rs or operators of establishments or lots for
parking purposes, indenl ors , and private hospitals; photo developing services; advertising
services ; and seminar, alnlng and other teiachlng services (other offered by educational
institutions) . ·

Dealer - one wh se business ls to buy and sell any commodity of value .

Economic Life - the estimated l period over wh ich it is anticipated that a

machinery or equipment may be profitably utlllzed.

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Fair Market Val e- the price al which a real property or commodity may be sold
by a seller who Is not mpelled to sell\ and be bought by a buyer who Is not compelled to
buy. ·

Fee - a charge fixed by law or ordinance for the regulation or Inspection of a

busines-;-Bctlvlty or the ervlces of a pJbllc office.

Franchise - a peclat privilege affecting public Interest, which Is conferred upon

private persons or corp rations by the Congress of the Philippines'. national franchis~ng
offices or the Sanggun i ng Panlungso~ under such terms and conditions as the granting
authority may Impose In t he Interest of public welfare, security , and safety .

Gross Receip of Sales - the total amount of money or Its equivalent

representing the contrl ct price, com·p ensatlon or service fee, including the amount
charged on materials uppiied with the services and deposits or advance payments
actually or constructive! received during the taxable quarter for the services performed
or to be performed fo r nether person iexcludlng discounts tf determinable at the time of
sales , sales returns, ex 1se tax and value added tax.
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Hawker - Offerl g goods for s~ le by calling out In the street, road-side vendors
selling merchandise. ·

Improvement - a valuable addition made to a real property or an amelioration in

Its condition , amountln to more than\ a mere repair or replacement of parts Involving
capital expenditures an labor, which 1.s intended to protect or enhanee its value , beauty
or utility or to adapt it to new or other qurposes.

Uen· - a charg e pon real or p~rsonal property for the satisfaction of some debt or
duty ordinadly arising b operation of law.

Liguor - an al coholic beverage or drinks, wherein water ls steeped with malt.

Machinery - achlnes, eql.jlpment, mechanical contrivances, instruments,

appliances or apparatu which may or lmay not be attached, permanently or temporarily,
to the real prope11y. It Includes the physical facllltles for production, the Installations
appurtenant service faci ities, those wh)ch are mobile, self-powered or self-propelled, and
those not permanently attached to th'.e real property which are actually, directly, and
exclusively ·used to me t the needs of the particular Industry, business or activity and
which by th eir very ature and purpose are designed for, or . necessary to Its
manufacturing, mining ; I gging, comm~rcial, Industrial or agricultural pl!rposes. It Includes
machinery in residentia l property. r

Manufacturer any person who, by physical or chemical process, alters the

exterior texture or form r inner substar ce f any raw material or manufactured product in
such manner as to pre are it for specl ~ I use or uses to which It could have not been put
in Its original condition, or who by any such process, alters the quality of any such raw
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material or · manufactu 1=d or partlally· manufactured products so as to reduce It to
marketable shape or p)"epare It for any of the use of Industry, or who by any such
process, combines an such raw ma,terlal or manufactured or partially manufactured
products with other ma erials or .prodµcts of the same or different kinds and In such
manner that the finish ed! product~ ·of subh process or manufacture can be put to a special
use or uses to wh icl1 such ra'w material or manufactured or partially manufactured

. : I 3
products In their orig! al condition could ~ot have been put, and who In addition, alters
such raw material or manufactured or partlally manufactured products, or combines the
same to produce su h flnished products ltor the purpose of their sale or distribution to
others and not to his wn use or consumption.

Motor Vehlcl - any vehlcle lncl~dlng Its attachments propelled by any power
other than muscula f power designed :to run on public roads, used mainly for
transportation. I ·

Occupation one's regular bu~lness or employment, or an activity, which

principally takes up ne's time, thought .and energy. It Includes any calling, business,
trade, or vocation ut excludes profession requiring government examination or
undertaking. l
Operator - th owner, manager, a~mlnlstrator, or any other person who operates
or Is responsible fort e operation of a bus~ness establishment or undertaking.

Peddler - an person, who, either for himself or on commission,. Travels from

place to place and s lls his goods or offers or sell and deliver the same. Whether a
peddler Is' a whole sa e pe_d dler or a ret8ill peddler of a particular commodity shall be
determined from the d finltlon of wholesale or retail dealer as provided In this Chapter.

Profession - calling which requ\resJhe passing of an appropriate government

board or bar examin tion, such as the ptactlce of law, medicine, public accountancy,
engineering, etc. ! ·

Public Marke
are sold. It may be e
granted by the Sangg
include stalls where
parking areas for vehl
- place where fres~ fruits or Items for food or other commodities
tabllshed or operated by the City Government or by a franchise
niang Panlungsod tp private persons. The public market area may
oods may be sold to public, loading and unloading spaces and
les.

Public Utility electric power gen~ratlng and distributing systems, road, rail , air,
and water transport, ostal, telegraph and \ radio communications, and. water companies,
characterized by larg Investments be~'use their optimum scale Is huge. They are
natural monopolies w ose prices , profits and efficiency are not subject to competitive
checks, and they p ovlde essential s rvlces to Industries and constituents. The
operations of public ut lltles are granted thr~ugh special laws or ordinances.

Real Property - land , building, ma~hlnery and other improvements temporarily or

permanently attached o the real property tl1at forms part of the land .

.-...-.-----..-----.---..............-...-.......-.~ - real property prlnctpally devoted to habttatlon .

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Re tacemen r Re r duction C st - the cost that would be Incurred on the

basis of current prices in acquiring an equ lly desirable substitute property or the cost of
reproducing a new rep lea of the property cl>n the basis of current prices with the same or
1
closely slmllar materlal .
Retail - sale here the purchaser buys the commodity for his own consumption,
irrespective of the qua tity of the cornmodl~ sold.

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 Retail Outlet - refer to a gasoline station, outlet, facility, or business
establishment, which sells or dlspen1ses gas directly to Individual end user/s or to the
public.

Secreta 's F es - fees collected for services rendered for verification and/or
Issuance of records a d documents oh file In the various offices of the City government.
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Sho In Ce ters - business establishments which may Include groceries,
appliance, refrigerate or non-perish f ble goods, amusement activities, movie houses,
fitness centers, cloth in apparel , horn~ furnishing , etc., housed in one building or se:veral
bu ildings. It may be ORerated by one person or by different persons renting spaces in the
complex.

Warehouse - ny building or !portion thereof where goods, wares, merchandise ,

articles of -other perso al property arb received and stored. A warehouse that accepts
orders or Issues sales 1 voices shall b¢ considered a branch or sales office .

Wholesale - ale where the purchaser buys the commodities for resale,
regardless of the quant ty of the transabtion.

I
iARTICLE 2
RULES d:>F CONSTRUCTION

Section 4. General R les - In constructing the provisions of this code , the following
rules of construction s all be observeb unless otherwise inconsistent with the manifest
Intent of the said provi Ions, or when bpplled would lead to absurd or highly Improvable
results . ,

a) Common and ~echnl~al Wor s - All words and -phrases shall be construed and
understood ace rdi ng to the cdmmon and approved usage of the language. But
technical word s hat may have ~equlred a peculiar or appropriate meaning or that
whic_h defined In this code shall be construed and understood according to such
technica l, pecull r, appropriate meaning or as defined .
b) Gender and Nu ber - Every Word In this Code Importing the masculine gender 11
1
shalt extend to b ·th a male and \female . Every word Importing the singular number \
shall likewi se be applicable to several persons or things and every word Importing
the plural numbe shall likewise apply to one person or thing. · !
c) Com utation o Time - The tltne In wh ich any act is to be done as provided in
this Code or In ny rule or regulation Issued pursuant to the provisions thereof,
when expressed In days, shall ~e computed by excluding the first day Including
the last day , exc pt If the last day falls on a Sunday or holiday in which case the
same shall be e eluded from tl1e computation, and the next business day shall be
considered th e la t day . '
d) References - II references to chapters, articles, sections are to chapters,
articles , and sect ons In this code, unless otherwise specified .
e) Conflictln Pro islons of Ch~ ters or Articles - If the provisions of different
chapters or articl s contravene ach other, the provision of each chapter or article
shall prevail as to specific matte rls and questions Involved therein.
f) Conflicting ProvJ5ions of Sect ons - If the provisions of different sections In the
same chapter or rt icle conflict ith each other, the provisions of the section which
is la st in po int or eq uen!Je shall prevail.

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CHAPTER TWO

REAL PR<DPERTY TAX ,

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ARTICLE 3
LEVIES ON REAL PROPERTY

Section 5. :Real PropJ rty Subject to Taxl-

All real properties such as lands, buildings,
machineries, and other improvements locafod In Bacolod City.
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Section 6 Exem io from Real Pro e Tax - The following are exempted from
payment of the real property tax: ·
a) Real property 6wned by the Rep1,1bllc of the Philippines or any of its political
subdivisions e cept when the beheflclal use thereof has been granted for a
consideration o otherwise to a taxable person ;
b) Charitable Inst! utlons, churches, parsonages or convents appurtenant thereto,
mosques, non profit or religious 1 cemeteries and all lands, buildings, and
lmp~ovements ctually, directly, an'd excluslvely ·u sed for religious, charitable or
educational pur oses;
c) All machineries and equipment that are actually, directly and exclusively used by
local water dist lets and govemmer;t-owned or controlled corporations engaged In
the.'g eneration, upply and distribution of water and electric power;
d) All real propert es owned by duly registered cooperative as provided under RA
6938 ; and ~ .
e) Machinery and qulpment used for pollutlon control and enviro11mental protection .
f) Quallfled Invest rs under City Ordlriance no. 323, series of 2002.

Ex~ept as pro ided herein, any exemption from payment of real property tax
previously gra ted to, or presentlY, enjoyed by , all persons, whether natural or
Juridical, includ ng all government-1owned or controlled corporations are hereby
withdrawn upo the effectlvlty of thl~ Code.

ARrlCLE 4
RA TE! OF LEVY

Section 7. Rate of L v - There Is here toy Imposed a baslC tax of ONE AND SIXTY FIVE
PERCENT (1. 65%) on he assessed value pt
all real properties except buildings and other
structures with fair ma ket value not excee;dlng ONE HUNDRED SEVENTY-FIVE THOUSAND (
Php175,000 .00 ) Peso , , as determined by ~ he City Assessor. ·
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I ARTICLE 5
SPECIAL LEVlES :oN REAL PROPERTY

Section 8. for the S ecial Education Fund SEF

- There Is hereby Imp sed an annual tax f ONE PERCEN T ( 1%) on the assessed value of
the residential and n n-resldentlal prop$rty In addition to the residential basic real
property tax. The pro eeds thereof shall !excluslvely accrue to the Special Educational
Fund (SEF) . I
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Section 9. Collection of Tax
ARTICLE 6
COLLECTION OF REAL PROPERTY TAX

a) T he collections I f the real property tax with Interest thereon and related expenses ,
and the enforcep1ent of the re nji edies provided in this Code or any applicable laws
should be th e responsibility of the City Treasurer. .

b) Date of Accru I of Tax - The basic and additional real property taxes shall
accrue on the rst (1 5 t) day of !January and from that date It shall be superior to
any other lien , ortgage , or ehcumbrance of any kind whatsoever and shall be
extinguished o · ly upon the payment of the delinquent tax. The same may,
however, at the discretion of tl1e taxpayer, be paid without penalty in four (4) equal
installments , th f irst installmebt, on or before March thirty-one (31 ); the second
Installment on or before June thirty (30); the ·third installment on or before
September thi (30) ; and l a~t Installment on or before December thirty (31 ),
except the spec al Ordinance by the Sanggunlang Panlungsod.

c) Collection of ~asic and Additional Real Property tax - The basic tax and
add1t1onal real tJx shall be coll~cted together. Payinent of real property taxes shall
be applied to ptlor years ' dellriquencles , Interest and penalties, If any , and only
after said d el i n ~ u e n cies are settled shall payments be credited to the current
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period . 1 •

d) Tax Discount ~ r Advanced ~nd Prompt Payment of Real Property Tax - If

the ~a sic re al p operty tax and•the additional tax accruing to SEF are paid In full
and in advan ce w ithin the prescribed period of payment, the taxpayer shall be
granted a disco nt of TE N PERC ENT (10%) while payment made in advance for
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succeeding yea s shall entitle :the taxpayer to a discount of TWENTY PERCENT
(20°/o) of th e an ua l tax due.

e) Interest on U n ai d . Real Property Tax - Failure to pay the basic real property
tax or any oth e tax levied under the Chapter upon the expiration of the periods
provided in item (b) , or when dµe, as the case maybe, shall subject the taxpayer
to th e ·payment of interest at the rate of TWO PERCENT (2%) per month of the
unpaid amou nt r fraction thereof, until the delinquent tax shall have been fully
paid. Provid ed, however, that 1fi no case shall the total interest on the unpaid tax
or portion therea · exceed thirty-six (36) months.

Section 10. Dis osltio of Proceeds ; - Tl1e proceeds of the real property tax, including
interest thereon, and p ceeds from the use, lease or disposition, sale or redemption of
property acquired at pu lie auction in accordance with the provisions of this Chapter shall
be distributed as follow :
a) S EVENTY PERC NT (70%) shall :accrue to the general fund of the city .
b) TH IRT Y PE RCEN (30% ) shall b,e distributed among the component barangays of
the city in the fo l owing manner:,
1) FI FTY PERc J NT (50%) shall accrue to the barangay where the property is
located \
2) FI FTY PERCE T (50%) shall accrue equally to all component barangays of th e
1

City.

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 The share of ach barangay. shall be released, without need for any further
action, from whatever source, directly to tre Barangay Treasurer on a quarterly basis
within five (5) days aft r the end of each quarter except on the last quarter where the
release shall be within days at the beginning ot each month and shall not be subjected
to any lien and holdbac for whatever purposes .

The proceeds of the additional proJl)erty tax accruing to Special Education Pund
shall automatically be released to the Qlty School Board which shall be spent in
accordance with Sec . 72 of the 1991 L'\)cal Government Code as follows : That the
proceeds shall be all cated for the ope'ration and maintenance of public schools,
construction and rep Ir of school bulld\ngs , facilities and equipment, educational
research, purchase of ooks and periodical~. and sports development ~s determined and
approved by the City S ,hool Board. ·

Section 11. Collectlon Remedies .- The co\iectlon of delinquent taxes under this Chapter
shall be enforced by ad in istratlve action tHrough levy on real property or judicial action.

A. Levy on Real P1operty - The following procedures shall be followed in instituting

a levy:
1) Whenever a taxpayer falls to pa,y the basic real property tax of any other tax
levied under this Chapter after tMe expiration of the time reqt;ilred for payment,
the real pro erty subject to tax rinaybe lev\ed upon through the Issuance of a
warrant on r before or slmultabeously with the institution of the civil action
before the p oper court for the c011ectlon of the .delinquent tail(. When issuing a
"Yarrant of evy, the City Treasurer shall prepare a duly authenticated
qertlflcate showing the name of ttie delinquent owner of the property or person
. having leg al Interest therein, the 1descrlptlon ol the property, the amount of tax
due, and tl1 Interest thereon. Ti1e warrant shall be malled to or served upon
the delinque t. owner of the delin:CJuent property or person hqving legal interest
therein, or I case he is out of the country or cannot be located, to the
admlnlstrato or occupant of the property . .
2) Copy of the arrant shall be furnished to the City Assessor and the Register of
Qeeds who hall annotate the levv on the decl'aratlon and on the certtflcate of
tltle of the prE erty, respectively ..

r
3) A report on h~ levy shall be sybmltted to the City Mayor and Sangguniang
f'lanlungsod 1th In ten (10) day~ after receipt of the warrant by the owner of
the property r person having legal Interest thereon . .
4) Within thirty · 30) days after servlpe of warrant of levy, the City Treasurer shall
advertise for sale or auction the property or a usable portion thereof as may be
necessary t satisfy the tax :delinquency and expenses of sales. The
advertlseme t shall be effected qy posting a notice at the main entrance of the
City Hall Bui ding and in publlcly !accesslble and conspicuous place and tn the
place In the barangay where the real property is located, and by publication
once a wee for two (2) weeKs In a newspaper of general circulation In
Bacolod Ci . The advertisement shall specify the amount of the delinquent
t?X, the lnte st due thereon anq expenses of 'sale, the day and place of sale
the name o the owner of the ~eal property or person having legal Interest
therein , and a description of th~ property to be sold. At any time before the
day fixed fo the sale , the owne:r of the real property or person having legal
Interest ther in may stay the preceding by paying the delinquent tax, the
interest due hereon, and the ex~enses of sale . The sale shall be held either at
I

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 ........

the entraJ of the New G(lvemment Center, or on the property to be sold, or

at any othe place as specltled In the notice of sale.
The ity Treasurer may, by Ordinance duly approved, advance an
amount s 'flcient to defr~y the cost of collection through the remedies
provided In this Chapter, lnfludlng the expenses of advertisement and sale.
5) . Within thlrt (30) days afte ~ tl1e sale, the City Treasurer shall make a report to
the City M or and the Sanggunlang Panlungsod and which shall form part of
his record . The City Trepsurer shall likewise prepare and deliver to the
purchaser certificate of sale which shall contain the name of the purchaser,
description f the property sold, and the amount of delinquent tax and interest
thereon , ex enses of the s~le, and a brief description of the proceedings.
6) Any exces over and abov¢ what Is required to pay the entire obligation shall
be remltte to the owner ; of the property or person having legal interest
thereon . I
7) Within one 1) year from th'.e date of annotation of the sale of the property at
the proper gistry the ownbr of the delinquent real property or person having
legal lntere t therein, or his: representative, shall have the ~ight to redeem the
property by paying to the tlty Treasurer the amount of the delinquent tax,
Including in erest due ther~on, and the expenses of sale plus Interest of two
percent (2° ) per month o~ the purchase price from the date of sale to the
date of red ptlon. Such p$yment shall Invalidate the certificate of sale issued
to the pure aser and the d~llnquent property or person having legal Interest
therein shal be entitled to a\ certificate of redemption, which shall be Issued by
the City Tre surer. .
· From e date of sale lintll the expiration of the period of redemption, the
oelinquent r al property shdll remain In the possession of the owner or person
having lega interest therel11 who shall be entitled to the Income and other
fruits thereo .
The C Treasurer UROn receipt from the purchaser of th.e certificate of
sale
.
shall f rth with return .to
I
the latter the entire amount. paid by him plus
interest of o PERCENT (12%) per month . Thereafter, the property shall be
free from th lien of such de)lnquentI
tax, Interest due t11ereon and expenses of
sale .
8) In case the wner or persoh having legal interest therein fails to redeem the
delinquent p operty as provlbed herein, the City Treasurer shall purchase said
property fre from lien of the delinquent tax, interest thereon and expenses of
sale.
The d ed shall briefly 1 state the proceedings upon which the validity of II .
the sale ests .
9) In case ther is no bidder for the real property advertised for sale as provided
herein, or if the highest bl1d Is for an amount Insufficient to pay the real
property tax and the relat~d Interest and cost of sale, the City Treasurer
C'.onducting he sale shall 1 purchase the property In behalf of the City
Government to satisfy the claim and within two (2) days thereafter shall make
a report of t is proceeding which shall be reflected upon the reoords of this
office . It sha I be the duty of the Register of Deeds upon registration with his
office of any such declaration of forfeiture to transfer the tttle of the forfeited
property to he City Government without a necessity of an order from a
competent c urt.
Within ne ( 1) year from the date of such forfeiture, the taxpayer or any
of his repre entatives may redeem the property by paying to the City
Treasurer th .· full amount of the real property tax and the related interest and
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I
 the cost of sale. If the prope'\tY Is not redeemed as provided herein, the
ownership t ereof shall be fully yested to the City.
10) The City G0vernment shall reimburse the shares of the barangays and the
equivalent ~mount of addltloncjl taxes and Interest due to the City School
Board wlthi one ( 1) month ~fter the subject delinquent real property Is
. forfeited Inf vor of the City Govfrnment.
11) The City G~emment through ('\n Ordinance may sell and dispose of the real
property ac uired under this Se¢tlon at public auction.
12) Without preJ dice to criminal prosecution under the revised Penal code and
other applic;t?le laws, the City ' Treasurer who falls to issue or execute the
warrant of I vy with in one (1) y~ar from the time the tax becomes delinquent
or within th! (30) days from tht date of the Issuance thereof, or who Is found
guilty of a using the exercise thereof in an administrative or judicial
proceedings shall be dismissed from tile service.
8. Collection thr ·ugh Judicial Action - The City Government may likewise
enforce collectidn of real property t~::<es by civil action in any court of competent
jur1s<:llction. Pu suant to Sec. 280 ~ of Republic Act No. 7160, . all court actions,
crlmlnal or clvll nstltuted at the Instance of the City Treasurer or City Assessor
shall be exempt d from payment of ¢ourt and sheriff fees. ·
C . Periods within 'hich to collect ~eal Property Taxes - The · City Government
may enforce tll collection of real P{'Operty taxes and any other tax levied under
this chapter wit II") five (5) years fr9m the date they become due . No action for
collection of ta whether administrative 1
or judicial may be Instituted after the
expiration of sue period. In case of fraud or Intent to evade payment, such action
may be institute for collection of the same within ( 10) years from the discovery of
such fraud or int nt to evade payment.

The period of pr scrlptlon within which to collect shall be suspended for the time
during which :
1) The local tre surer is legally prevented from collecting the tax;
2) The owner o the property or the: person having legal Interest therein requests
for reinvest! atlon and executes '.a waiver In writing before the expiration of the
period within IJ{hlch to collect; anti ·
3) The owner o \he property or th€1 person having legal Interest therein is out of
the country ar otl1erwlse cannot lbe located.

Section 12. Filing Fee - The Bacolod CltY Board of Assessment Appeals . Any owner
or person having legal I terest In tile property who Is not satisfied wlH1 . the action of the
City Assessor In the ass ssment of his property may, within sixty (60) days from the date
of receipt of the wrltte .notice of assessment, appeal to the Bacolod City Board of
Assessment Appeals by illng a petition und~r oath In the fOrm prescribed for the purpose
and upon payment of a filing Fee of One '4undred Pesos ( 100.00) . The Bacolod City
Board of Assessment A peals shall act on the appeal of the assessment In accordance
with the provisions of Ch pter 3, Book II, and Title Two of the Local Government Code of
1991. '

Section 13. Administrative Provisions.

A. On the appraisal nd assessment of real property . ·

1) Appraisal of real prop~. - All properties whether taxable or exempt, shall
be appraised at the current and fair market value prevailing in the City in
accordance lith the rules and regulations promulgated by the Department of

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II
 I I

Finance fo the classlflca\lon, appraisal and assessment of real property

pursuant to the provisions df the 1991 Local Government Code.
2) Declaratio of real rope'rty by the owner or administrator. - It shall be
the duty o all persons , hatural or jurldlcal owning or administering real
property , I eluding the 1n1provements, within Bacolod City, or their duly
authorized epresentatlves, \ to prepare, or cause to be prepared, and file with
the City As essor, a sworn btatement declaring the true value of their property,
whether prdviously declare~ or undeclared, taxable or exempt, which shall be
the current and fair mark~t value of the property , as determined by the
declarant. Such declarat)on shall contain . a description of the property
sufficient in detail to enabl~ the City Assessor or his deputy to Identify the
same for d cl aration of rea l property herein r~ferred to ~hall be filled with ~he
CltY- Asses or once every t~ree (3) years during the penod from January first
( 15 ) to Jun~ ! thirtieth (30th ) ~minenclng from calendar year 1994.
For th s purpose, the !City Assessor shall use the standard form known
as the Swo n Declaration o{ Property Values prescribed by the Department of
Finance. he procedure~ In filing and safekeeping thereof shall be in
accordan ce with the guldell ~ es Issued by the said Department.
3) Admlnlstra Ive Penalt - 1Failure to flle the required sworn declaration of
property val es on the presprlbed period , a penalty of fifty pesos (50.00) shall
be Imposed against the dedarant for each and every tax declaration.
4) Du of er on ac uirin eal ro e or niakin im rovement thereon.
(a) It shall be the duty ot any person , or any authorized representative,
acquirin any real prdperty situated In . Bacolod City or making any
improve ent on the re~! property , to prepare , or cause to be prepared,
and fil e Ith the City As~ essor, a sworn statement declaring the true value
of subje t pro perty, wlt~ ln sixty (60) days after the acquisition of such
property or upon completion or occupancy of the Improvement, whichever
comes fi st.
(b) In the c se of houses, t:Juildlngs or other Improvements acquired or newly
construe ed wh ich will r~qu l re building permits, property owners or their
authorlz d representatives shall likewise flle a sworn declaration of the
tru e valur of the subject ihouse, build Ing or other Improvements within sixty
(60) days after: 1) the date of a duly notarized final deed of sale, contract,
or other deed of convh ance covering the subject property executed
between the contracting \parties , 2) the date of completion or occupancy of
th e newl constructed building, house , or Improvement whichever comes
fi rs t; an (3) the date !of completion or occupancy of any expansion,
renovatl ~, or additional structures or Improvements made upon any
existing ulldlng, house, or other real property, whichever comes first.
(c) In the c se of machinery, the sixty (60) day period for filing the required
sworn d laratlon of pro perty values shall commence on the date of
ln stall atl n thereof. Fdr this purpose, the City Assessor may secure
certlflcatl n from the Clty1Engineer
5) Declaration f real properfy by the Citv Assessor. -
(a) When an person, natural or juridical, by whom real property is required to
be decla ed refuses or fails for any reason to make such declaration within
the tim e rescribed , the City Assessor shall himself declare the property in
narnA
th e of the default ing owner, and shall assess the property for
taxation i accord ance w \th th e provisions of this Article .
(b) In th e se of real pr9perty discovered whose owner or owners are
unl<n own the City As sessor shall likewise declare the same in the name of

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 ---·
the unkn wn owner until s41ch time tl1at a person, natural or juridical,
comes f .rth and files the sworn I
declaration of property values required
under Se lion 13. A. 2) and 4i).
(c) No oath hall be required ot declaration thus made by the City Assessor.
6) Listln of real ro e in the ssessment rolls -
(a) The City ssessor sl1all prep,are and maintain an assessment roll wh erein
all real p operty shall be listed, whether taxable or exempt, located within
the terrlt rial jurisdiction of ~he City Real property shall be listed, valued
and ass ssed In the name1 of the owne r, or administrator, or anyone
having le al-interest in the prp perty.
(b) The real property of a cort,oratlon , partnership or association shall be
listed, va ued and assessed I the manner as that of an individual.
7) Real prope \l identification ystem . - All declarations of real property,
made under he provision of this \Artlcle shall be ke pt and filed under a unifonn
classification system to be established by the City Assessor pursuant to the
guidelines ls ued by th.e De. part. rten~of Flnanc.e (D .. OF) for the purpose .
8) Notification of transfer of real ro erty ownership -
(a) Any per on who shall tran ~fer real property ownership to another shall
notify th City Assessor within sixty (60) days from the date of such
transfer. · 1
(b) The not !cation shall lnclu~e the copy of the mode of transfer, the
descrlptl n of the property! allenated, the name and address of the
transfere . I
9) Pre aration of schedule of falrl market value -
(a) Before a y general revision 1of property assessment is made pursuant to
the prov! lo. ns of this Artlclel shall be prepared a schedule of fair market
values IJ the City Assess?r for the different classes of real property
· situated in the City for en;actment Into a separate Ordinance by the
Sanggunia·ng Panlungsod . 1"he approved schedule of fair market values
shall be published in a neyvspaper of ge neral circulation in the city or
posted I ty.Jo other conspicub us public places therein .
(b) In the p eparation of sche~ule of fair market values , the City Assessor
shall be ulded by the rulesi and regulations Issued by the Department of
Finance. ;
1
10) Authorit of Ci Assessor to take evidence - For the purpose of obtaining
information n which to base th market value s of any real property , the City
Assessor o his deputy may ~ ummon the owners of the properties to be
affected or ersons having legal Interest therein and witnesses , administer
oaths , and t ke deposition con qemtng the property , Its ownership, nature and
value. . ·
11) Amendme t .of the schedule of fair market values . - The City Assessor
may recom rlnend to the Sang ~ unlang Panlungsod amendments to correct
error of val atlon and the sche ~ ule of fair market values . The Sangguniang
Panlungsod shall act upon the 'r ecommendation within ninety (90) days from
receipt ther or .

Section 14 Special Pr visions. -

a) Th e expenses I cldental to the gen ~ ral revision of real property assessment shall
be shared by t e City Government! the barangays and City School Board at the
rate of their per entage sharing on ~he distribution of real property tax collectio ns.

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12

II
 b) It shall be the duty of the Re~lster of Deeds to require every person who shall
present for reg stratlon a docurinent of transfer, allenatlon, or encumbrance of real
property, to ac mpany the spme with the certificate to the effect that the real
property subje t to the transfe'r, alienation, or encumbrance, as the case maybe
be, has been f lly paid of all rbal _property taxes due thereon . Failure to provide
such certlflcat shall be a valid cause for the Register of Deeds to refuse the
registration oft e document. ;
Pursuant t Section 209 ofi the 1991 Local Government Code, the Register of
Deeds shall Ilk wise prepare ~nd submit to the City Assessor, an abstract of his
registry, which hall include brllef but sufficient descriptions of properties entered
therein, their p sent owners , ~nd dates of their most recent transfer or alienation
accompanied b copies of corresponding deed of sale, donation, partition or other
form of alienatl n. I
c) The Register o Deeds and Nptarles Public shall furnish the City Assessor with
one ( 1) copy f every contra¢t or Instrument selling, transferring , or otherwise
cohveylng , lea ing, or mortgaging rea l property registered by, or acknowledged
before them, !thin the first i five (5) days from the date of registration or
acknowledgem nt. ;
d) Any public offic al or employe~ who may now or hereafter be .required by law or
regulation to is ue to any pers¢n a permit for the construction , addition, repair, or
renovation of a pulldlng, or p<'!rmanent Improvement on land, or a certificate of
registration for ny machinery, :Including machines, mechanical contrivances , and
apparatus attac ed or affixed ~n land or to another real property, shall transmit a
copy of such p rmlt or certificate within thirty (30) days of its issuance, to the City
Assessor, Said ofilcial shall lik~wlse furnish the City Assessor with copies of the
building floor lans and/or certificates of registration or installation of other
machineries w ich may not b$ permanently or tempora'rlly attached to land or
another real pro erty but falling! under the definition of the term machinery and the
rules and guide! nes Issued by ~he Department of Finance.
e) It shall be the d ty of all Geod~tlc Engineers, puollc or private, to furnish, free of
charge, the Ci Assessor with a while or blue print copy of each of all approved
originals of sub lvislons plans or maps of surveys executed by them within (30)
days from rece i ts of such pia'ns from the Land Management bureau , the Land
Registration Au hority , or the Housing and Land Use Regulatory Board , as the
I
case may be. ,
f) Insurance com anies are hereby required to furnish the City Assessor copies of \
any contract o Ins urance po)lcy on buildings, structures, improvements and
machineries Ins red by them dr other document$ necessary for the assessment l
thereof.
g) All real prope assessment notices or owner's copies of tax declarations sent
through the ma Is by the City ' Ass essor shall be exempt from the payment of
postal charges f fees .
h) The new asse s ment levels , rates of levy, special levies on real property, and tax
on Idle land pr vlded In this code shall only apply after the effectlvlty of the
general revis ion required under \Section 219 of the 1991 Local Government Code .

Section 15.

a) Any officer char ed with the du\y of assessing a real property who willfully fails to
assess, or wh o intentionally_ortnits from the assessment or tax roll of ·any real
property whi ch e knows to be taxable or who willfully or negligently under-

13
 assesses any al property or whq Intentionally violates or falls to perform any
duty Imposed uP.on him by law relating to the assessment of taxable real property
shall, upon con lotion be punished ~y Imprisonment of not less than one(1) month
nor more than ix (6) months, or by a fine of not less than one thousand pesos
(1,000.00) nor more than five 1housand pesos (5,000.00), or both such
Imprisonment a d fine, at the dlscreyon of the court.
The same p natty shall be lmpo1sed upon any officer charged with the duty of
collecting the ta due on real properf.Y that willfully or negligently falls to collect the
tax and Institute the necessary pro~edings for the collection of the same.
Any other o icer required by lavy to perform acts relating to the administration
of real property tax or to assist t~e City Assessor or City Treasurer In such
administration, ho wlllfully falls to ,discharge such duties shall, upon conviction,
be punished by hjprlsonment of not!less than one ( 1) month no~ more than six (6)
months, or by a fine of not less tha~ five hundred pesos (500.00) nor more than
five thousand esos (5,000.00), dr both such imprisonment and fine, at the
discretion of the ourt. l
b) Any governmen offlclal who lntentlqnally and deliberately delays the assessment
of real property or the filing of any appeal against tts assessment shall, upon
conviction, be panlshed by lmprlsCinEent of not less than one (1) month nor more
than six (6) mont~s. or by a fine of ot less than five hundred resos (500.00) nor
more than five t ousand pesos (5,0 , 0.00), or both such Imprisonment and fine, at
the discretion of he Court.
c) The City Treas rer when falling to !dispose of delinquent real ·property at public
auction In comp, lance with the pertinent provisions of this Code and any other
public offlc~al whose acts hinder thelprompt disposition of delinquent real property
at public auctlo 'shall , upon convl •tlon, be subject to imprisonment of not less
than one ( 1) mo th nor more than Ix (6) months, or by a fine not less than one
thousand pesos (1,000.00) nor mer than five thousand pesos (5,000 .00), or both
such imprisonm nt and fine, at the d,lscretion of the Court.

CHAPTIER THREE

TAX ON l:}USINESS
. !
· ARf11tCLE 7
IMPOSITION AND !TIME OF PAYMENT

Section 16. Im osltlo of Tax.- There Is ~ereby levied and annual tax on the followtng
business undertaking at the rates prescribed herein.

' A) ON MANUF CTURERS, ASSE~· 6LERS, REPACKERS, OR PROCESSORS

OF ANY ARTICL ~ OF COMMERCE OF WHATEVER KIND OR NATURE, IN
ACCORDANCE WI H THE FOLLOW! G SCHEDULE:

• Wrth gross recel ts or sales for the preceding calendar year In the amount of:

FROM . I TO LESS THAN

1 O,Q00.00
ANNUAL TAX
247.50
10,000.00 15,QOO.OO 330.00
15,000.00 20 ,000.00 453 .00

14

)
 20,000.00 30 ,000.00 660 .00
30,000.00 40,000 .00 990 .00
40 ,000.00 50,000.00 1,237 .00
50 ,000 .00 75 ,000 .00 1,980 .00
75 ,000 .00 100 ,000 .00 2,475 .00
100,000.00 150 ,000.00 3,300 .00
150 ,000 .00 200,000 .00 4, 125 .00
200 ,000 .00 ' 300 ,000.00 5,775.00
300,000.00 \ 500,000.00 8,250 .00
500,000.00 : 750,000.00 12,000.00
750 ,000 .00 1\000 ,000 .00 15,000.00
1,000,000.00 2 \000,000 .00 20,625.00
2,000 ,000 .00 3 ,000,000.00 24 ,750.00
3 ,000 ,000 .00 4 ;000 ,000.00 29,700.00
4,000,000.00 5 ;000 ,000.00 34 ,650.00
5,000 ,000.00 6 i500 ,000.00 36,562.50
6 ,500 ,000 .00 AND ABOVE 56.25% of 1%

!
Provided, tha t i no case shall the tax on Gross Sales of 6,500 ,000 .00 or more be
less than 36,562 .50.

B) ON THE HOLESALER~, DISTRIBUTORS, OR DEALERS OF ANY

ARTICLE OF COM ERCE, OF WHATEVER KIND OR NATURE, IN ACORDANCE
WITH THE FOLLO ING SCHEDU'LE:
'
With' gross recei ts or sales for the preceding calendar year in the amount of:

FROM TO LESS THAN ANNUAL TAX

1,000.00 27 .00
1,000.00 2,000.00 49.50
2 ,000.00 3 ,000 .00 75.00
3,000 .00 '4 ,000 .00 108.00
4,000 .00 5,000.00 150.00
5 ,000 .00 '6,000 .00 181 .50
6,000.00 7 ,000.00 214 .50
7,000 .00 :8,000 .00 247.50
8,000 .00 to ,000 .00 · 280.50
10,000.00 15 ,000 .00 330.00
15,000 .00 20,000 .00 412 .50
20,000 .00 30,000 .00 495 .00
30,000.00 40,000.00 660.QO
40,000 .00 50,000.00 990 .00
50,000,.00 75,000.00 1,4~5.00
75,000 .00 100,000 .00 1,980.00
100 ,000.00 150,000 .00 2 ,805.00
150 ,000.00 200,000 .00 3,630 .00
200 ,000 .00 300 ,000 .00 4,950 .00
300,000 .00 5@0 ,000.00 6,600 .00
500,000.00 750,000 .00 9,900 .00
750 ,000 .00 1,000,000 .00 13,200 .00

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1,000,000.00 2,000,000.00 15,000.00

2,000,000.00 AND ABOVE 75% of 1%

Provided, that In , o case shall the tax on Gross Sales of 2,000,000 .00 or more be
less than 15,000.00

C) ON ESSE TIAL COMMODITIES - THE TAX ON BUSINESS FOR

EXPORTERS, MA UFACTURERS, MILLERS, PRODUCERS, WHOLESALERS ,
DISTRIBUTORS, EALERS OR RE:TAILERS OF ESSE NTIAL COMMODITIES
ENUMERATED HI REUNOER , SHAWL BE ONE-HALF (1/2) OF THE RATES
PRESCRIBED UN ER SUB-SECTIONS A), B) AND D) OF THIS SECTION .

1) Rice and com;

2) Wheat or cassa 'ii flour, meat, dai~ products, locally manufactured processed or
preserved food ·sugar, salt and pther agricultural, marine, and fresh water
products , wheth .r In their original state or not;
3) Cooking oll and booking gas;
4) Laundry soap, dbtergents, and medlplne;
5) Agricultural lm ~lements, equipment and post harvest facilities, fertilizers,
pesticides, lnse tlcldes, herbicides, and other farm inputs;
6) Poultry and other animal feeds;
7) School supplies; E)nd
8) Cement

Taxpayers deall g in essential and hon-essential commodities shall present their

separate books of ace unts for essential <!Ind non-essential Items for verification when
paying taxes and/or fee therefore; Provide~, that, when the sales are not made separate
or segregated in their · ooks of accounts, 'the sales shall be treated as sales for non-
essential commodities . '

D) ON RETAILE S

With gross recelf ts or sales for the preceding calendar year In the amount of:

FROM l TO LESS THAN ANNUAL TAX

50,000 .00 400,000.00 2%

400,000 .00 AND ABOVlE P8,000.00 plus 1.5% of
Gross Receipts In excess of
P400,000 .00

Provided howev r, that barangays shall have the exclusive power to levy taxes on
retallers with gross sale or receipts for the \proceeding calendar year of FIFTY THOUSAND
PESOS (P50,000 .00) or less.

E) ON CONTR CTORS AND OTH'.ER INDEPENDENT CONTRACTORS - This

will Include persons, natural or jurldlcal , rot subject to Professional Tax whose activity
consists essentially f the sale of all l<ln~s of services for a fee, regardless of whether
or not the performa ce of the services qalls for the exercise or use of the physical or
I

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mental faculties of uch contractor or his employees, such as, but not limited, to the
following :

1) Barbershops;
2) Battery Chargin , Shops;
3) Beauty Parlors;
4) Book Binders;
5) Business Agent 1 Private Deteqtlve or Watchman Agencies;
6) Cinematographl film owners, lessor and distributors;
7) Commercial an immigration brokers;
B) Demolttlon and/ r fllllng and salvage contractor;
9) Electric light or as system Installers of bulldlng (General);
10) Engineering (G neral), Building (General), and Specialty contractors;
11) Engraving esta llshments;
12) Funeral Parlors;
13) Furniture shop and establishments for planning or surfacing or resulting of
lumber;
14) Heat or powers stem Installers;
15) Photo copylng/b ue printing and the like;
16) House and/or si n painters;
17) Laundry shops I eluding dry cl~anlng, dying establishments, steam laundrtes and
laundries using ashing machines;
18) lithographers;
19) Lot~ or establis ments for parl<lhg purposes;
20) Massage cllni , sauna, Turkish and Swedish baths, slandering and building
salons and othe slmilar establishments;
21) Mine drilling est bllshrnents; 1
22) Photographic st dlos;
23) Plastic larninatio establishments;
24) Plumbing install rs; I
25) Proprietors or wners of shops for the repair of any kind of rnechanlcal and
etecirlcal devlc s, instruments, apparatus or furniture and shoe repairing by
machine or any , echanlcal co~trivance;
26) Repairing, repal ting, upholste:rg of vehicles and/or heavy equipment;
27) Sawmills under ntract to saw or cut logs belonging to others;
28) Smelting plants;
29) Smith shops;
30) Tailoring or dres shops;
31) Vulcanizing and ecapplng shops;
32) Warehousing or orwarding estC:lbllshments;
33) Washing and gr asing of vehicles and/or heavy equipment;
34) Water system in ruments;
35) Management;
36) Photo developln
37) Advertising servi s;
38) Senilnar, trainin and other teaching services (other than offered by educational
ins tltutlons);
39) Schools and Ed cational Institution;
40) Any other servlc snot speclfletj herein.

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IN ACCOROA CE WITH THE FOLLOWING SCHEDULE:

• With gross rece pts or sales for the preceding calendar year In the amount of:

TOM TO LESS THAN ANNUAL TAX

5,000.00 41.25
5,<JF0.00 10,000.00 92.40
10,990.00 15,000.00 156.75
15.0 0.00 20,000.00 247.50
20,0 0.00 30,000 .00 412.50
30,0 o.oo 40,000.00 577.50
40,0 0.00 50,000.00 825.00
50,0 ~ . 00 75,000 .00 1,320.00
75,0 0 .00
I 100,000.00 1,980.00
100,00b.OO 150,000.00 2,970.00
150,0~0.00 200,000 .00 3,960.00
200,0 0.00 250,000.00 5,445.00
250,0 0.00 300,000.00 6,930.00
300,0 0.00 400,000.00 9,240.00
400,0 0.00 ·500 I 000, 00 12,375 .00
500,obo.oo 750,000.00 13,875.00
750,0QQ.OO 1,000,000.00 . 15,375.00
1,000,0 0.00 2,000,000.00 17,250.00
2,000,0 0.00 AND ABOVE 80% of 1%

Provided, that In o case shall the tax on gross sales of 2,000,000.00 or more be
less than 17,250.00. \ ·

Sec. 16E. 01. In the case of PR!VAT~ HOSPITAL - Shall be taxed on the gross
sales or recel t of the preceding year, at the rate of 25% of 1%.

Sec. 16E. 02. I the case of ~OTELS, MOTELS, LODGING INNS,

BOARDING f:'NO PENSION HqUSES • Shall be taxed on the gross sales or
receipt of the , receding year, at the rate of 50% of 1%.

Provided, that In \ o case shall the tax on gross sales of 2,000,000.00 or more be
less than 17,250.00.

I
F.) ON BANKS AND OT ER FINANCIAL INSTITUTIONS
;
-

Sec. 16F. 01 . Classlf cation of Banks. - Banks shall be classified as follows:

1) Commerclal b nks
2) Thrift banks
3) Rural banks
4) Government b nks
5) Other banl<s a~horlzed by BSP

Banking Institution Include the followl6g:

1) Entities regula y el)gaged in the lending of funds or purchasing of r~ivabies
of other obliga ionS with funds obtained from the public through the issuance,

1/ 18

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 endorseme t or acceptan0e of debt Instruments of any kind for their own
account, or through the Issuance of certificates of assignments or similar
instrumen ts with recourse\ trust certificates or of reproaches agreements,
whether an of these mean's of obta ining funds from the public.
2) Entities reg larly engaged In the lending of funds which receive deposits only;
and; :
3) Trust comp nies, building '.a nd loan association, non-stock savings and loan
association.

Sec. 16F.02. Oefln tlon.

1) Banks or B nklng lnstltutl¢>n - refer to persons or entities engaged In the
lending of f nds obtained flrom the public through the receipts of deposits or
the sale of onds, securltle~ or obligation of any kind and all entities regularly
conducting uch operation . !
2) Head Office - refer to the main office of the banking Institutions indicated in
the pertine t documents submlt\ed· to the SEC and to other appropriate
agencies; t e city or mu~lclpallty speclflcally mentioned In the Articles of
\ncorporatio and other papers being the offlclal address of said "Head Office."
3) 13ranch - a fixed place in 1 locality established as a branch of the banking
institution , s authorized qy the Monetary Board of the BSP. However, a
regional or xtenslon office of banks and banking institutions shall not be
considered s a branch.

Sec. 16F. 03 . Tax n the Gross receipts of Banks and Banking Institutions - The tax
on banks ~d banking Institutions be levied on their gross income/receipts
where the a tual transaction took place and/or the property is located for the
preceding lendar year at a rate not exceeding SEVENTY FIVE PERCENT (
75%) of ON PEHCENT ( 1% ).

For this purpos gross rece ipts shall include the following:

1. Interest fro loans and discounts - this represents Interest earned and
actually coll cted on loans earned and discounts. The following is a
breakdown:
a. discount earned and actually collected in advance on bills discounted;
b. interest arned and actually collected on demand loan: ·
c. interest .a rned and adtually collected on time loans, including earned
portion o interest collec~ed In advance; ·
d. interest arned and actually collected on mortgage contacts receivables.

2. Interest earn d and actually; collected on Interbank loans.

3. Rental of pr perty - this represents the following rental Income:

a. earned p rtlon of rental collected in advance from lessees of safe deposit

boxes;
b. rental ea ned and actually collected from iessees on bank premises and
equlpme t

4. Income earn d and actually collected from acquired assets .

5. Income from ale or exchange of assets and property .
6. Cash dividen s ea rned and 'received on equity investments.
7. Ba nk commi sions from lending activities.

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Sec. 16F. 04. E mptlons - the folio.w ing shall be excluded from the computation of
receipts of banks . '.

1. Interest ea ned under the expanded foreign currency deposit system .

2. Interest a umulated by lending Institutions on mortgages Insured under R.A.
No. 580 , a amended , otherwls'e known as Home Financing Act.
3 . Receipts fr m filing fees , service and other adm inistrative c!1arges.

Sec. 16F. 05. No ~separability of Banking

\
Business - Activities which are inherent.
related, ne essary or lncldent91 to the banking business shall be treated as
one busln ss activity subject: to the same tax thereon, which shall be
computed n the basis of the~ combined gross receipts of all said banking
activities.

In v. ~w thereof, the pr~ vlslon of Arti cle 242 of the IRR requiring a
person or ntlty to get a sepa rate mayor's permit for each business activity
shall not ap ly to the banking a ~tlvltles . ·

Sec. 16F. 06. Ad inistratlve Provision~ . At the time of the annual payment of the tax
due, the Head Office or branch of a bank shall submit to Bacolod City a
notarized J Int Statement of Arilnual Income (Schedule of Annual Income) for
. the preced ng calendar year, in accordance with a sample form hereto
attached w lch shall be signed \by a designated officer of the Head Office and
by the Bran h Manager. 1
I
All i come realized frof:n the operation in Bacolod City at the rate
provided he ein regardless where it is recorded .

J INT STATEMENT\OF ANNUAL INCOME

SUBJECT TO GRpss RECEIPT TAX
PURSUANT T0 1SECTION 143 OF
THE LOCAL GOVERNMENT CODE
For the Year Ended
Date
(In Thouspnd Pesos)

ACCOUNTS REC . NO . AMOUNT

INTEREST l~ICOM
1) Interbank Loans ecelvables
2) Loans and Disco nts
3) Agrarian Reforms Other Agricultural Cred it Loe1ns
4) Biiis Purchased
5) Import and dome tic Bills Under LC &! TR

20
8. BANK COMMISSI N-LENDING ACTIVITIES

C. EXTRAORDINAR CREDITS/CHARGES
1) Income From A sets Acquired
2) Proflts/(Losses) mm Assets Sold/Exchange
3) Dividends-Equl Investment

D. RENT INCOME
1) Safe Deposit Bo es 1
2) Bank Premises nd Equipment .
i

E. INTEREST INCOM IN FINANCIJ.{L LEASING

F . TOTAL INCOME S BJECTTO GRT

(A+B+C+D+E)

G . TAX DUE ( %OFF)

H . QUARTERLY AMOUNT DUE

(G Dividend by 4.)

Note: This Include Int est Income or\ demand loans, time loans, discounts, earned and
mortgage contract rec lvables as defined in Central Bank Manual of Accounts for
Commercial Bank onl y . · ·

We hereby cettity ti at this Joint Statement of Annual Income ts tnie and correct.
i
Signed at _ _ _ ··--- ____ , t/1is _ _ __ clay of _____ . 2007.
i

Sgd (Designated Offi ce ot tt1e Head Office) Sgd Branch Manager

!

G) ON BUSINES ES NOT OlHERWISE SPECIFIED IN THE PRECEDING

PARAGRAPHS - Shall be taxed on th'e gross sales or receipts of the preceding calendar
year, such as, but not I mlted , to the f~llowlng, at the rate of ONE AND HALF PERCENT (
1.5% ).

1) Dealers, dis ibutors and retallers of fennented liquors, dlstllled spirits, wines ,
tuba a nd th like, dealers, ' distributors and retailers of Imported wines; and
dealers , wh esa lers and retallers of tobacco leaf;
2) Operators a d owners of pr\vate cemeteries and memorial parks ;
3) Real estate I ssor (land, bUjlding , commercial, office and residential spaces);
4) Sellers, deal ,rs, agents , d~velopers of real estate (land, subdivision, building
and other ta able real properties); and
5) On resta ur nts, bars, cafe's, cafeterias , Ice cream, plzza and other
refreshment parlors, soda rounta in , Garenderla or food caterers, snack bars
and similar p aces of establishment.
6) Vldeoke bar , nigl1t clubs, d\sco bars/l1ouses, beer gardens and cabarets

I 21
 H) INITIAL TAX N NEWLY ESTAB~ISHED BUSINESS - In the case of a newly
started business , the I ltlal tax for the year shall be
T\l'v'E NTY FIVE PERCENT (25%) OF ONE
PERCENT (1 %) of the
apltal Investment or paid up capital, but In no case shall It be less
than ONE HUNDRED PESOS (P100 .00).

Section 17. Time of ayment. - Tax on business shall accrue on the first ( 19 t) day of
January and payable 1ithln the first twenty (20) days of each subsequent quarter.

Section 18. Pa ment f Taxes for Several Businesses . -

a) The tax shall e payable for every separate or distinct establishment or place
where the busl ess subject to the tax Is conducted and one line of business does
not become ex mpt by being con ducted with some other business for which tax
has been paid .
b) Where a perso conducts or operates two (2) or more related businesses in the
same place mentioned In Section 16 a), b), d) , e), f) , and g) which are subject to
th e same rate rtax , the computation of the tax sh all be based on the combined
total sales of th said two (2) or more related busin esses .

Section 19. Surchar s and Interests on Un aid Taxes Fees or Char es . - There is
hereby imposed a sur harge of TWENTY-FIVE PERCEN T (25%) of the amount of taxes,
fees, or charges not p id on time and an 'nterest of TWO PERCENT (2%) PER Mo'NTH of
unpaid taxes, fees or l"l.arges including surcharges , until such amount Is fully paid but in
no case shall tt1e total Interest on the unpaid amount or portion exce~d THIRTY SIX (36)
MONTHS .

Section 20. PRESUM • TIVE INCOME LEVEL For every tax paid, the Treasurer's Office
shall prepare a stratified schedule of "presumptive income levef' to validate the
declaration of gross rebeipts of each busin ess declaration. The City Treasurer thru his
deputy can assess bu lness taxes of taxpayer based on the Presumed Income Level
prevailing in the localit .

ARTICLE 8
SITUS OF THE TAX
, I .
Section 21. Situs of the Tax. - a) AJl 1 business establi shments such as factories ,
assembly plants , plant tlons , farms and PfOJect offices which are found in Bacolod City
shall be subjected to th ,following sales allocation and situs of tax:
1) THIRTY PERC E i ( 30% ) of all sales or receipts recorded in the principal office
shall be taxabl by the locality where it is located wh il e SEVENTY PERCENT ( 70%
) thereof shall e' taxable by the loeallty where the factory , plant, plantation , farm
or project is ac~ally located .
2) In case of pro uction of finished g'.oods and services is not completely done in
Bacolod City , t e SEVENTY PERC E1NT ( 70% ) sales allocation shall be prorated
based on the c st of Inputs and fln'al sales allocati on agreed upon between and
among the repr sentatlves of the p ~lnclpal office of th e producer or contractor and
the local gover ment units where the factories , pla nt, farms or project offices are
located . ·
3) ln case the pro uctlon of finished g ~ ods require the use of factory in Bacolod City
and plantation lsewhere or vice ~ersa , the S EV ENTY PERCENT ( 70% ) sales
allocation shall divided as follows;
a) SIXTY PERC NT (-60%) where the factory Is located, and
b) F ORTY PER .ENI (40%) wh ere the plantation is located.
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c) Likewise b nks and financial Institutions shall be subjected to the herein

allocation o gross receipts or sales.

I ARTICLE g
l VOLUNTARY\CLOSURE OF BUSINESS
Section 22. RetirernJnt of Business . - Any person who discontinues or closes his
business operation sh ~ ll within ONE liiuNDRED TWENTY ( 120) days upon closure of the
business apply for th f retirement/surrender of his permit to the City Treasurer in a
prescribed form. No business shall be l\retired or terminated unless all the past and current
taxes are paid . A swo statement of ts gross receipts or sales for the current year shall
be presented to the Ci Treasurer anq the corresponding taxes shall be collected.
Failure to surre ider the busln~ss permit/retire the business within the prescribed
period shall subject th taxpayer to a "PVVENTY FIVE PERCENT (25%) su·rcharge.

Sec. 22. 01. Admi istratlve Provisions.

1) Any person natural or jurlplcal, subject to the tax on business under Article
232 of Rep blic Act no. 7160 shall, upon termination of the business, submit a
sworn state ent of the gro~s sales or receipts tor the calendar year.
· For urpose hereof, termination shall mean that business operations
are stopped completely . A8Y change In ownership, management and/or name
bf the busl ess shall not constitute termination as herein contemplated .
Unless stat d otherwise, clssumptlon of the business by any new owner or
manager or re-registration bf the same business under a new name will only
be consider d by the Trea~urer's Office concerned for record purposes in the
course of th . renewal of the permit or license to operate the business .
Th e ocal treasurer 9oncerned shall see to It that the payment of taxes
of a busln ss Is not avo!ded by slmulatlon the termination or retirement
thereof. Fo this purpose, the following procedural guidelines shall be strictly
followed:
a) The loc I treasurer shall assign every application for the termination or
· retlreme t of business \to an Inspector to his office who shall go to the
I
address of the busln~ss on record to verify If It Is really no longer
operati n©. If the Inspector finds that the business Is simply placed under a
new na~ e, manager 1 and/or new owner, the local treasurer shall
recomm nd to the City\ Mayor the disapproval of the application for the
termlnatl n or retirement of said business;
b) Accord in ly, the business continues to becbme liable for the payment of all
the · taxe , fees and cMarges imposed thereon under existing local tax
ordlnan c ; and 1

c) In additi n, in the case of a new owner to whom the business was

transferr d by sale or other fonn of conveyance, said new owner shall be
liable to ay the tax or fee for the transfer of th'e business to him if there is
an existi g ordinance prescribing such transfer tax.
2) In case it i found that the retirement or termination of the business is
legitimate, a 1d the tax due ~herefrom be less than the tax due for the current
year based n the gross sales or receipt, the difference In the amount of the
1
tax shall b paid before the business Is considered officially retired or
terminated.
\ 3) The permit i sued to a busl,ness retiring or terminating its operations shall be
surrendered to the local treasurer who shall forwlth cancel the same and
record sucl1 .ancellation In his books .
I
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 CHAPTER FOUR

OTHER TAXES

ARTlqLE 10
TAX ON RANSFER OF RE~L PROPERTY OWNERSHIP
. I
Section 23. lmposltlo of Tax. - There Is hereby Imposed a tax at the rate of
FIFTY
PERCENT ( 50% ) of ONE P ERCE NT (1%) on the sale , donation, barier,· or any mode of
transferring ownership dlt
title of real propertv within the territorial jurisdiction of Bacolod
City based on the total c1;:m sideratlon lnvol'l/,ed In the sale of the property or of the fa ir
market value and/or zonal value of the pfo perty In case the monetary consideration
involved In the transfer i not substantial , whichever is higher. .
Real property, fo purposes of this taf, shall mean lands , buildings, improvements
and machineries as cov red and defined by lTltle Two , Book II of Republic Act No. 7160,
which Includes real pro erty , used for res jdentlal , commercial, industrial, and special
purpose . Real property ~empt from real property taxes are Included In this Imposition
except those covered y R.A . 6656 other\.vise known as the Act of Comprehensive
Agrarian Reform Progra .. 1
.

The fair market alue shall be det:Elned by the City Assessor based on the
prevailing schedule of market values a proved for u se at the time when the
corresponding deed of onveyance Is pres nted to the auth orities concerned for actual
transfer of property reco ds from name of th ~ seller donor or transferor to the name of the
buyer, done or transfere . . ·

Section 24. Admlnistra ive Provisions. - The Register of Deeds of Bacolod City shall,
before registering any d ed, require the pr~ sentation of evidence of p~yment. The City
Assessor shall likewis ·m ake the same ·requirement before canceling an old tax
declaration and Issuing hew one in place thereof. Notari~s public shall furnish the City
Treasurer with a copy ~ a ·.a ny deed, transfe:rrlng ownersh ip or title to any real property
located In Bacolod City !thin thirty (30) days; from the date of notarization .
Failure to pay th Transfer Tax wlthl 1 the time required shall subject the taxpayer
to a surcharge of TWEN Y FIVE PERCENT ( 25% ) of the amount tax due plus an interest
upon the unpaid amount t the rate of Tl/VO ~E RCENT ( 2% ) per month of dellnquency but
In no case shall the total nterest or portion th:e reof exceed THIRTY-SIX ( 36) MONTHS .

Section 25. Time of P Vment. - It shall ~ e the duty of the seller, donor, transferor,
executor or administrate , ·to pay the tax herein Imposed w ithin sixty (60) days from the
date of execution of th deed as regards s;a1e, barter, donation, or any other mode of
\ transfer of ownership or · om the date of the ~escendant's death In the case of transfer by
. .__\__ succession.

~ Section 26. ·Exem tlon for a ment of Tr 'nsfer Tax. -

'·-. -- ~ a) The City shall gr nt exemptions to al accredited housing associations in the City
of Bacolod from he payment of tra~sfer taxes provided that they are quallfled
under Chapter 4 , rtlcle 10, Section 26.01 hereof;
b) The exemption fr m the payment of transfer taxes shall cover the transfer of the
subject parcel of land from the orl ~ lnal owner .to the accredited homeowners '
association and from the accredlte<ll homeowners ' association to its individual
I '

membe rs .

I 24
 Sec. 26 . 01. Crlterl I uallflcatlons1 to be an Accredited Homeowners' Association
All horn owners' association accredited by the City, or any homeowners'
association w ich is an afflflate member of a duly accredited federation of
homeowners' ssociatlon ar$ qualified to avail of Transfer Tax Exemption
provided that t e acquisition of its property Is either through Community Mortgage
Program or thr ugh direct purdhase with at least ten (10) members under its fold;

Sec. 26 . 02. Mech nlsn1/Procedur~ to avall of Transfer Tax Exem tion .

Any ac redited homeowners association or an affiliate-member of a duly
accredited fede~ation of homepwners association, through lts mother association,
applying for ex mptlon , shall submit the following documents to the Chairman of
the Committee n Housing and Urban Poor:
a) Photocopy f the Title ; 1

b) Photocopy f the Deed of Absolute Sale duly notarized;

c) ·ust of Mem ers signed by the HOA Secretary & President;
d) Photocopy f Certificate of ·Registration;
e) Certification of Mother Asscclatlon , if the applicant Is an affiliate member;
f) Subdivis ion Ian with vicinity map.

The B~COLOD HOUSING AUTHORITY (BHA) shall evaluate the

documents as ·oresald, and ehdorse the same to the Chatm1an of the Committee
on Housing an Urban Poor who in turn shall move for a resolution granting
exemption to th . applicant befdre the Sangguniang Panlungsod;
Upon pa'Ssage of the resolution by the Sanggunlang Panlungsod granting
exe~ption from the payment of transfer tax to ttie City, a copy thereof shall be
pre~ented to t e City Treasu.rer and to the C!ty Assessor In order that the
applicant shall e spared from ~he payment of the transfer tax.

ARTICLE 11
BUSINESS OF PRINTING AND PUBLICATION

Section 27. Im ositio of Tax. - Any person engaged In tt1e Business of printing and/or
publication of books , c rds , posters, 1¢aflets, handbills , certificates, receipts , pamphlets,
and other similar natu re Shall pay tax of EIGHTY PERCENT (80%) of ONE PERCENT ( 1%)
of gross receipts derive from the operation of the business for the preceding calendar
year.

Section 28. Exemptlo . - The receipts from the printing and/or publishing of books and
other reading materia ls prescribed by :t he Department of Education, Culture and Sports
as school text or refer nces shall be ;exempted from the tax herein imposed . For this
purpose , the taxpayer s all submit a certificate of exemption Issued by the School Board.

Section 29. Time of P ment. - The tax Imposed In this article shall be due in payable
in full to the City Treas rer on or befor,e the twentieth (20tti) day of January of year or in
four (4) equal lnstallm enlts payable wlt~l n the twentieth (20t11) day of the first (1 5 t) month of
each quarter. ·
I

) I 25
 .,_ ,,

ARTICLE 12
FRAN¢HISE TAX
I

Section 30. Imposition of Tax. - Any pro~lslon of special laws or grant exemption to the
contrary notwithstandi g, any person, cor~oratlon, partnership or association enjoying a
franchise whether is ued by national government or local government and doing
business in Bacolod C ty, shall pay a Francthlse
I
Tax at the rate EIGHTY PERCENT ( 80% )
of ONE PERCENT (1° ) of gross receipts ' and sales derived from the operation of the
business In Bacolod C1~. during the preceding calendar year.

Section 31 . Cov~ ,
a) All businesses enjoying a franch~se either granted by the . Congress of the
Philippines, nat o'nal franchising off.ices, or the Sanggunlang Panlungsod when
operating within the territorial jurisdiction of Bacolod City shall be subject to levy
and other regul tory measures.
b) All government owned or - control.led corporations engage In public utility, public
service and reg lated amusements ¢>peratlng In Bacolod City. ·
c) Any activity wh 11 the city governrtJent authorized by law to provide, establish,
maintain, operat ~or grant establlshr}lents in operation thereof through franchise to
private persons such as, but not '.limited to communication and transportation
terminals, stall~ vehicles towing :and Impounding services, toll roads, public
corral, City pouhd, slaugl1temouse~, livestock markets, tallpapa, electric supply
generation and lstrlbutlon, public ~emeterles , sewage system, waste collection
and disposal an ?ther simllar.Publiq utility.

Section 32. Situs oft e Tax.

a) All Income real zed from the oper~tlon In Bacolod City by <!my establishment
granted a franc lse shall be taxable by the City at the rate provided herein
regardless whe It ls recorded.
b) Those with plant .and factories In Bacolod City, but whose goods and services are
sold and record d outside the City ~hall allocate SEVENTY PERCENT (70%) of the
total receipt as t x;able by Bacolod C)ty.

Section 33. Admlnistr tive Provisions. - ,Any Franchise holder who Jntends to operate
his business In Bacolol City shall file an atjpllcatlon with the office of City Mayor and the
City Secretary and atta hlng with It the following documents/Information .
a) Copy of Franchi e; i
b) Certl'ficate of reg stratlon from the Securities and Exchange Commiss ion;
c) Current year pla bf operation In the City; ·
d) Last 'year's gros r'ecelpt from operat\on in the City, tf appllcable.

Section 34. Time of ment. - The tax shall be paid to the City Treasurer within the
first twenty (20) days of January, April, July ~nd October of each year .

AR"('tCLE 13
TAX ON QUARRY RESOURCES

Section 35. lmp9sitio of Tax. - Any person, association , corporation or partnership

who has been gran}~ d a permit to quarry · by the City Mayor shall pay a tax to a fair

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such as but not

extracted at the rate t
market value per cub ) meter of ordinary stones, sand, gravel and other quarry resources
llmlte~ to marl, marble , granite, cinder, basalt, tuff, and rock phosphate
TEN PERCENT (10%) from public lands or from beds of seas,
lakes , river, streams, . reeks , and otHer public waters within the territorial jurisdiction of
the City of Bacolod de "'rm lned at the time of Issuance of permit.

Section 36. Time of ayment. - The tax shall be paid before the quarry resources are
moved out form the pl ce where they are extracted .

Section 37. Dlstrlbutl n of Proceeds. - The proceeds of the tax on quarry resources
shall be distributed as allows: ·
a) SIXTY PERCENT 60%) to the City.
b) FORTY PERCEN ( 40%) to the barangay from where the quarry resources are
extracted.

ARTICLE 14
AMUSEMENT TAX ON ADMISSION FEES

of Tax for Amusement Places and Amusement Activities.

Sec. 38 . A . Oeflnltio s. VVhen used 1(purpose) In this Article :

a) Amusement - s a pleasurable diversion and entertainment. It is synonymous to
relaxation, avoc tion, past time of fun .

b) Amusement Pl ces - include theaters, cinema's, concert halls, circuses, and

other places of musement wt'lere one seeks ad.mission to entertain oneself by
1
viewing the shoJ or performances.

c) Conflict - In ca ean amusement activity , which Is duly authorized by a separate

and distinct pem it, is held within regular amusement place, the rates imposed on
the former shal prevail; Provided, that the proprietor, lessee, or operator of
amusement plac _ and producer or promoter of the said am usement activity shall
be solely liable f r the payment of the amusement tax due.

d) Admission Fee - any amounl paid or consideration given for entrance, seats,
table's reserve d r otherwise, and other similar acc'ommodations In an amusement
place, including harges for the 1 use of facilities therein, irrespective of whether or
not an adrnissi n ticket is issued in exchange for such admission fee or
consideration.

Sec. 38 : B. Lm12ositi
proprietors, : lessees, or
stadia and other place
receipts from the admis
of Republic Act no. 71 6( 1
n of Ta~ . There is hereby levied a tax to be collected from the
operators of theaters, cinemas, concert halls, circuses, boxing
of amusemeni at 1he rate of TEN PERCENT ('10%) of the gross
ion fees as amended by Republic Act no . 9640, Section 140 (a)
•

I
Sec. 38. c. Marme£of Corr!Q!Jtlng. Tax . In the case of theaters or cinemas, the tax
shall first be deducted a 1d witl1held by ~l1eir proprietors, lessees, or operators and paid to
the City Treasurer befo , the gross re~elpts 21re divided between proprietors, lessees, or
operators and tt1e distribl tors of the cinematograpllic films .
!

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Section 39. Exemptlo s. -

a) The holding or J awing of the amus~ment activities and all other shows shall file a
Request for A~~sement Tax Exeri)ptlon and all the requirements before the
Intended date w th the Office of the .Sanggunlang Panlungsod thru the Chalm1an
of the Commltte on Ways and Mea;ns wl10 in turn move for a resolution granting
exemption to th applicant, the foltovylng amusement activities herein imposed:
i.) opera an straight ballet perf~rma nces ;
ii.) concert. ecitals and dramas;\
Ill.) painting nd similar art exhibi'tlons;
Iv.) cultural, lstorical, literary an~ oratorical presentations; and
v .) school a d related sports activities

Upon p ssage of a resolution by the Sanggunlang Panlungsod ,

amusement tax nay be levied at the rate of FIVE PERCENT ( 5% ) of the gross
receipts, provid d a part of the concert proceeds is donated to the accredited
charitable lnstltu Ions or foundations bf the City of Bacolod, a copy thereof shall be.
presented to the City Treas urer and to the Permits and Licensing Office.

b) In special cases~ and for those amuisement activities pursuant to a bonafide and
worthwhile proj ct, or having a legitimate and deserving beneficiary, the City
Mayor may gr i:it tax exemptions subject to the guidelines issued by the
Sangguniang P nlungsod.

Sec 39. A. Time a , d Place of Paym~nt. The amusement tax on admission herein
imposed shall be d e and payable by ~he proprietor, 'le ssee or operator concerned,
within the first twen (20) days of the mqmtl1 next follow ing that for whicl1 they are due
to the City Treasur r before the gross receipts are divided between the proprietors,
lessees , or operator and the distributors pf the cinematographic films .
In case of itiner nt operators of the !similar modes of amusement , the tax herein
prescribed shall be aid Immediately aft$r the last full show of the day.

Section 40. Admlnistr tive Provisions. -

a) Provisions on admission ticket . - The proprietor, lessee or operator of

amusement plac s where fees are required to be paid for admis,sion shall provide
himself the etdml slon tlckets, wl1lch ~hall evidence payment of fees .
Th e tlcl<els shall be serially numbered and shall indicat~ the name of the
place of admissi n, th e adm ission fe·e and the amount of tax. Serial number must
be printed on ho h ends of tickets sych that when divided into two (2) upon being
presented for ad isslon, the serial number shall appear on both parts. Registered
admission ticket wherein the amu$ement taxes are printed or Included In the
price tl1ereof sh II not be used for ~hows which have been or are granted a tax
exemption, othe ise the proprietor of the amusem ent place or the sponsor of the
show shall remit or pay the corresponding tax collected to the City Treasurer as if
no exemption ha been granted. .
b) Manner of Dlsp sing the Admissl~n Tickets . - The gatekeeper shall drop one-
half ( 1/2) of the t m tlcl<et In a locked box and the other half should be returned to
the customer. T e box shall only be' opened in the presence of a representative
from the Office f the Treasurer. U~der no circumstances shall the recycling of

I 28
; II .

tickets be a~olled by the owrler, proprietor or lessor of amusement places. Any

ticket found to ave been recybled or re-used shall. subject the ~perato.r, owner or
lessor of amus ment places to: the penalties prescribed under this Section .
c) Registration o Admission Ticl<et. - The proprietors , lessees or operators of
amusement pl ces shall regi ster their admission tickets to the Office of the City
Treasurer befo e selling the same to the public. The proprietors , lessees or
operators of th place of amusement shall keep a true and correct record of stock
tickets, indicati g the total number of registered tickets and the serial number of
tickets sold fro · · day to day. It shall be unlawful for any proprietor, lessee or
operator of an amusement place to keep any unregistered ticket in his/her
amusement pl ce. In cases of premier exhibition of films, road shows benefit
shows or slmll '. . shows, where admission price is increased , separate sets of
tickets shall be egistered and used therefore. Separate sets of tickets without the
amusement tax printed or included in the price shall also be registered in the case
of tax exempte ~hows.
d) Authority to I Spect. - The City Mayor and City Treasurer or their duly
authorized repr sentatlves sha)I be allowed to inspect ticket dispenser machines
or to vertfy whe her the tickets\ are registered or not. They are also authorized to
confiscate any nreglstered anWor recycled tickets.
e) other Entertai ment Places .~ Entertainment places that do not issue admission
tickets but requi e. admission fe~s from their customers shall be charged the same
tax rates based n their gross receipts on admission fees.
f) Penalty . - Viol tip n of any of the administrative provisions in this Section, shall
subject the pr prietor, lessee, or operator of the amusement place, or the
producer or prdmoter of the amusement activity to a penalty of five thousand
pesos (P5, 000. 0) per incident or day, or the cancellation or forfeiture of the cash
bond in favor of the Bacolod City government. The said penalty shall be with out
prejudice to the collection of the tax due, and the imposition of surcharges and
interests thereto

. ARTICLE 15
PROFESSIONAL TAX

~a::c.:..=-=:.=-:..;;...=.of=--=-
T=a~x. - There is hereby imposed on any person engaged in
the exercise or practice of profession requiring governmen t exa minations who practices
his profession or rnalnt In their principal office in the City of Bacolod, conducted by the
Supreme Court or the P ofessional Regulation Commission, an annual professional tax of
THR EE HUNDRED PESOS .(Php 300 .00), sucl1 as but not limited to:

Actuaries Attorneys at Law

Agriculturist Architect (in cluding landscape Architect)
Certified Plant Meehan! Certtfled Public Acco untant ·
Chemis t Chief Mates
Commercial Aviators Cus tom Brokers
Dentist
Engineers:
Aeronautics Agricultural Chemical
Civil Communication Computer
Electrica l Electronics Geodetic

I
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I
 Industrial Marin~ Officer Marine Engineer
Master Electric an Mech~nlcal Engineer Mining Engineer
Sanitary Engin er Mech~nlcal Plant Engineer
Forester , Food Technologist
Insurance Underwriter Interlor Decorators
License Ship Master ( atron) Marine Surveyor
Medical Practitioners Medical Technologies
Midwife Naval Architects
Nutritionist/Dietitian Ophthalmologists
Opticians Optometrists
1
Pharmacist Physical Therapist
Real Estate Brokers Registered Nurses
Registered Electrician Registered Master Plumbers
Sugar Technologist 1
Stock Brokers
Therapist Veterinarian
Radlologist/X-Ray Tee nlclan

Sec. 41.A. Other rofe ssions or Callin s - An annual tax of TVvO HUNDRED PESOS (
Php 200.00) on the fol lowing professlo~s or callings:

Accountant (Non-C A), Professors , Instructors, Teachers

Chiropodists . Choreographer
Certified Morticians College/Universities Instructors
Club Floor Manage . Couturier
Fllght Attendants , Foreign Exc~ange Dealers/Money Changer
Geologist 1
Hotel & Rest~urant Chefs
Insurance Adjuster · Land Surveyors
Managers , Marine Stewards and Stewardess
Professional Consu tants Professional Appraisers or Connoisseurs
Profess'lonal Actors & Actresses Promoter
Statisticians Sale Supervisor/Managers
Sculptor

Sec. 41..B. Annual ax of SEVENTY FIVE .PESOS Ph 75.00

Barbers Beauticians/Manicurist/Pedicurist
Dancers 1
Goldsmith
HOspltallty Girl/Gue t Relation Officer i Media Reporters
Tailor Cutter : Bet-Takers
Embalmers , Gaffers
Hostesses ; Instructors In dance/physical fitness, culture,
music
Jockeys and arts
Machinist Masseurs
Mechanics Painters
Pelotaries Photographers
Professional Animal Trainers Professional Sportsmen or Athletes
Professional Athleti Trainers Professional Athletic Coaches & Assistant
Coaches
Professional Printer Public Utility D1ivers
Radio/T.V./Movie/S ge Directors iRadio/T.V./Newscasters/
, Announcement/ Reporters

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Referees Registered Tourist Guides

Stage Performers Tattoers
Vocational School nstructors Televisions and Stage Production Designers

Provided, how ver, that FIFTY PERCENT (50%) of the proceeds from the collection
of tax on other Profes Ions or callings as enumerated In Section 41 . B., shall be used for
the skills training and nowledge \mpr©vement of the City .

Section 42. Pa ment f Tax. - Every\ person legally authorized to practice his profession
shall pay the tax to t e City Treasurer if he practices his profession or maintains his
principal office In Bacol d City .

Section 43. Administr tive Re ulrements. -

a) Any jndlvidua l r corporation within the territorial jurisdiction of Bacolod City
employing a pe son subject to professional tax, shall require payment by the said
person of the ta on his profess.ion, before employment and annually thereafter.
b) Any person sub ct to professld.nal tax shall write In deeds, receipts, prescriptions.
reports , books f accounts, pl~ns and designs, surveys and maps as the case
may be, the nur ber of receipt, crlate and place of Issue.
c) Every Individual association , partnership, and ciorporation within the territorial
jurisdiction of Ba lod City shall\ prepare and subm'.lt a certified list of professionals
under their emp oy to the City \Treasurer on nr before the last day of March of
every year. Sue list of professionals shall Include the following infonnation:
1) Name of the rofessional ;
2) Profession;
3) Amount oft paid;
4) Date and nu ber of official receipt;
5) Year covered and
6) p·1ace of pay ent.

Section 44. :Exemption - Professionals exclusively employed in the _g overnment shall

be exempted from the p yment of this tax .

Section 45. Time of P ment. - The professional tax shall be paid annually, on or
before the thirty-first (31 s day of January . Any person for the first time entitled to practice
his profession after the onth of January must however pay the full tax before engaging
therein .

A~TICLE 16
ANNUAL FIXED TAX ON DELIVERY
AND SERVICE MOTOR VEHICLES

Section 46. Im osition f Tax. - There l\s hereby imposed. an annual fixed tax for every
truck/van or any motor v hlcle used In the delivery or distribution of any product or for
servicing business custo ers within Bacolod City tor tile following:

Heavy duty w/ trailer ....... : ............ ...... .... ... ...... ... ... .... .. 750 .00
Ten (10) w eeler ..... ...... : ... ... ....... ....... ................... .. .. 650 .00
Slx(6) wti eler .. .. .. ... ... .'.... .. ..... . .. . .. .... .. ................ .. . 550 .00
Four ( 4) w eeler (light vehicle) ........... .... ...... ... .. .. .. .... .. . 450 .00
Motorized t icyle ..... ....... .. ..... ... .. , .................... .......... . 250.00
Motorcycle -risil<ad ....... .. ...... .... ..... .... .. ... .... ...... ....... . 100.00

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· Section 47. Time of P · vment. - The tax $hall be paid annually within the first twenty
(20) days of January. lnl the case of a newl,y started business, or newly-acquired motor
vehicle, the owner or or:J.lerator of the same hall pay the tax before the motor vehicle is
s.

allowed to operate In the City roads.

Section 48. Administrative Provision. - "Jo motor vehicle used for delivery or service
shall be allowed in the c·ty without a valid sticker Issued by the Head, Traffic division and
to pay the correspondin amount of the adtual cost of sticker to the office of the City
Treasurer. 1

ARTIGLE 17
COMMUl'l'ITY TAX

Section 49. !m..P-osltlon :f Tax. - There Is hereby Imposed the collectlon of community
tax as enumerated here! i
a) Individuals llabl to communl ta - Every resident of Bacolod City eighteen
( 18) years of ag or over, who has ti,een regularly employed on a wage or salary
basis for at least t,hirty (30) consecutive working days during any calendar year,
who engages I business or occ~ patlon, wh o owns real property with an
aggregate asses ed valuation of one thousand pesos (P1 ,000. 00) or more, or
who ls required b :law to file an lncorine tax return shall pay an annual community
tax of five pesos (P5.00) and an a~nual additional tax of one peso (P1 .00) for
every one thous nd pesos (P1 ,000.'00) of income , regardless of whether from
business or exe else of profession and/or one peso (P1 .00) for every one
thousand pesos P1,000 .00) of Income from real property which · In no case shall
the additional tax xceed five tl1ousatid pesos (P5 ,000 .00) .

b) Jurtdlcal perso s· liable to community tax - Every corporation no matter how

created or organir-ed, whether dome$tlc or resident foreign, engaged in or doing
business in the Phlilpplnes with princlbal office in Bacolod City shall pay an annual
community tax o fJve hundred peso$ (P500.00) and an annual additional tax In
accordance with e
following schedule:
1) On the asses ~d value of real prpperty owned by the taxpayer. - Two Pesos
(P2 .00) for ev ry five thousand p~sos (P5 , 000.00).
2) Gross re<'..eipt ?r earnings derive~ by It from Its bus iness during the preceding
year. - Two p sos (P2 .00) for ev€iry five thousand pesos (P5,000.00).
Provided, however, that the dividends received by a corporation from
another corp ration shall, for the !purpose of the additional tax, be considered
as part of the gross receipts or e ~ rnlngs of said corporation; Provided, further,
that said addi lonal tax shall not ej,<eeed ten thousand pesos (P10,000.00) .

Section 50. Place of Palyment. - The comn;iunity tax may be paid to a duly bonded and

I
deputized Barangay Treasurer of the barang~y where the Individual resides or at the City
Treasurer's Office.
Section 51. Time of Pa ment. - Liability for the community tax accrues on the first ( 1"t)
day of January of each y ar, which shall be paid not later than the last day of February of
each year. As regards t ose who reached the age of eighteen (18) years or otherwise
lose th e benefit of exem tlon on or before thr last day of June, tl1ey shall be liable for the
community tax on the ay they reach suqh age when exemption ends. If a person
reaches the age of eight en (18) ye.ar or losses lhe benefit of exemption on or before the

I I
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last day of March, he he shall have twenty (20) days to pay tl1e community tax without
penalty .
Persons who ome to resld~ in the Philippines or have reached the age of
eighteen (18) years o /or after the first (1st) day of July of any year, or who cease to
belong to an exemp class on/or afte r the same date, shall not be subject to the
community tax for that year. '
Corporations e tabllshed or organized on or before the thirtieth (30th) day of June
shall pay the commu ity ta x for that \year. Corporations established or organized on or
before the last day f March shall ! have twenty (20) days within which to pay the
community tax without penalty. Corporations established or organized on or after the first
(1' 1) day of July shall n t be subject to 'the community tax for such year.

Section 52. Commun Tax Certific ' te. - A community tax certificate shall be issued to
every person or corpor tion upon payrhent of the community tax.
A community t x certificate shall also be issued to any person or corporation not
subject to the comrnun ty tax upon paY,rnent of one peso (P1 .00) .

Section 53. Distributi n of Proceeds. -

a) The proceeds f the com 111u11lty tax actually and directly collected by the City
Treasu rer shall ccrue entirely \to the general fund of the City. However, proceeds
of the commun 1!y tax collected! through the Barangay Treasurers shall be divided
equally betwee the barangay concerned and the City after deducting the cost of
printing and dis ribution of the forms and related expenses Incurred by the Bureau
of Internal Revefl ue.
b) The City Treas urer shall d~putize the Bararigay Treasurer to collect the
community tax ayable by indiv.idual taxpayers in their respective jurisdiction:
Provid e , however, that said Barangay 'Treasurers shall be bonded In
accorda nce wit existing laws.

Section 54~ Admlnistr tive Provisions. -

a) When an lndlvi ual subject to :the community tax acknowledges any document
before a notary public, takes and oath of office upon election or appointment to
any position in t e government service , receives any license , certificate, or permit
from any public authority, transacts official business, or receives any salary or
wa ge from any erson or corporation , it shall be the duty of said officer, person or
corporation , to r quire such lndlvldual to exhibit his/her community tax certificate .
b) Wh en, through ·s au th orized officers , any corporation subject to the community
tax recei ves an ~ license, certificate, or permit from any public authority , pays any
tax or fee, re c~ ives money from public funds, or transacts any other official
business, it shal be the duty of the public official with whom such transaction is
made or buslne s done, to require such corporation to exhibit the community tax
certificate .
c) The ·community. ax certificate required In two preceding paragraphs shall be the
certificate issue tor the current year, except for the period from January until the
fifteen (15th) day of April of eacl1 year, in which case, the certificate issued for the
preceding years all suffice.
d) Individual taxpa ers subject to community tax may be required by the City
Treasurer or t1 deputies or present proof of their actual income , while
corporations ma be required to show their books and other financial records .
This pro ·sion may be required when an individual or juridical person is
claiming to pay I ss than the maximum amounl of add itional community tax .

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Section 55. Requlrem nts for Business PperEitors and Administrative Officers of
1
Government Offices. -

a) Operators of bus ness establishment, as well as administrative officers of national

government unit including government -owned or controlled corporation found in
the City are requ red to submit not la~er than fifteenth (15th) of May of each year a
list of persons under their employ. Stating therein the following. .
1) Name and address; ,
2) Total salarieJ, wages and allowances; ·
3) Community t~x number, date, plqce of Issue, and the amount paid .
b) Any person set.Urlng community 'ax certificate sh all accomplish and file a
prescribed swo • declaration form \to be officially provided therefore. For this
particular purpo e , the City Treasurer and deputy collectors of community tax es
are hereby auth rlzed to subscribe the declaration sheet flies by the taxpayers .

a) If the communlt tax Is not paid with in the time prescribed above, there shall be
added to the u paid amount an Interest of TWENTY FOUR PER C ENT (24%) per
annum from the ue until It Is paid .
b) Failure to requ re shall subject the operator of business establishments or
administrative o · icer of government unit as the case may be to a penalty of FIFTY
PESOS (50.00) f r -every mount of delay or fraction thereof.

ARTICLE ·18
TAX ON TRANSPORTATION BUSINESS

Section 57. lmposltiocl 6f Tax. - All operators of motor vehicles for hire plying routes in
Bacolod City shall pay n annual fixed tax based on the following:

a) Bus~s, cargo trupks' and vans .... .... , .. .. .. .. .. .. .. .. .. .. .. .. .. .. 200 .00 per unit
b) Taxis .... ........ ..... .............. .... .... :. .... ..... .... ...... ........ 100.00 per unit
c) Jeepneys ........ .,.. .. ... ........ ..........;............ .. ........... .. . 100.00 per unit
d) Othervehiclesf j rhire ......... ... ...... ........... ... ............... , 100.00perunit

Operators of taxis, jeepneys , and other vehicle for hire, with less than three (3)
units, except buses, ca go trucl<s and vans, ishall be exempted from the above imposition,
provided that all motori ed tricycles for hir.e and utility tricycle shall not be subjected to the
above imposition .

Section 58. Payment !of Tax. - Owners and operators of motor vehicles for hire shall
pay the corresponding tax wltl1in the first twenty (20) days of January. Any person who
just started the busine s shall pay the tax within the first twenty (20) days of the month
when he actually opera ed the business .

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CHAPTER FIVE

REGULA TORY AND SERVICE FEES

II
I
ARTICLE 19
FEESS FOR S,EALING AND LICENSING
OF WEIGHTS AND MEASURES
!

Section 59. lmposltlo of Fees. - As pre-requisite for the use of weights and measures,
every person within 8 colod City using such Instruments in his business, profession or
calling shall have them tested and sealed annua lly and pay the fees therefore to the City
Treasurer , as follows :

a) For sealing line r metric measurers:

Not over one meter ... ...... ....... ..... . ... ...... ... .. .... ........ . .. .. .. . . 20 .00
Over one me er .................... . .................. .... .... . ... .. ...... . . 30.00
b) For sealing met ic Instruments of capacity:
Not over ten \i ters ......... ...... ............ ... ...... ..................... .. 20.00
c) Fo~::1~~~ ~=~·~~ i·t~~t~~;~~~t~·~·f· ~·~jg.ht~·:· ..... .... ......... ........... . 30 .00

With capacit of not more than 30 kg .......... ...................... .. 50 .00

With capacit of more tl1an 3b kg but not more than 150 kg ... .. 75 .00
With capaci of more than ·t 50kg but not more than 300 kg .. . . 100.00
With capa cit of rnorethan 300 kg .................. .. .... .. ........ .. . 150.00
d) For sealing apot ecary balance or ot11er balance of precision:
Over 3,000 k 115.00
Qver 300 to ,000 kg .... ..... .. ...... .. ... .. ...... .... ....... .. ........ .. 100.00
Over 30 to 3 0 kg ........ .. ..... ....... ..... . ......... ... .. ... .... .. ..... . 50 .00
Over 30 kg o 1 less .. . ............... .... .................. ....... ........ .. 30 .00
e) For sealing cli£Ji I/e lectronic weights and measure instruments . . . 500 .00
f) For sealing seal or balance with complete set weights
For each scale r balance with complete set of weights for use therewith Free
For Extra weigh ................... ........ .. ............. :........... .... ... 10 .00
For ~ach and e ery re- testing and re-se aling of weights and measure instruments
outside the office. and ·dditional service charge of fifty (50 .00) for each instrument shall
be collected.
g) For sealing of g~sollne, diesel <:1nd oil pumps:
Per pu1np ...... ...... ............................ ....... .... .................. .. . 200.00
Per pump (oil di penser) ..................................... .. .. ..... .. ... .. 75 .00

Section 60. paymen~ f fees surchar es . - The fees l1erein Imposed shall be paid to
the City Tre.asurer and ·enewable on dr before the anniversary dpte thereof. The official
receipt evld'enclng payr le nt shall serve as a license to use such Instrument for one (1)
year from the date of sealing unless such instrument .becomes detective before tile
expiration period . Failu e to have the instrumen ts re-tested and tl1e corresponding fee
paid therefore within th prescribed period shall subject the owner or user to a surcharge
of TVVENTY FIVE PER C NT (25%) of th\e prescribed fees plus Interest of TWO PERCENT
(2%) per month or fra d on thereof; provided, however, that in no easer shall the interest
exceed THIRTY SIX (36) }vioNT H S . : '

' ) 35
Section 61. Exemptio s. -

a) All Instruments or weights and mea$ures used in government work or maintained

for public use b any instrumentally of the governm ent shall be tested and sealed
free. 1

b) Instruments of weights and mea~ures Intended for sale by rnanufacturers.

importers , and ealers are exempted from the fees imposed in this Article .

Section 62. Admlnlstr tlve Provisions . -

a) The City Treas e'r Is hereby require:d to keep full sets of secondary standards for
the use In tes Ing of weights ana measures instruments. These secondary
1
standards for th e fundamental standards in th e Na tional Institute ot Science and
Technology at lj ast once a year. .
b) The City Treas r~r or his deputies shall conduct period ic physical inspection and
test of lnstrumer ts of weights and measures within Bacolod City .
c) In struments of leJg hts and measures found to be defective and if such defect is
found to be be~o nd repair shall bei confiscated in favor of the government and
shall be destroy~d. by tt1 e City Treasurer In the presence of the City auditor or their
representatives. ·
d) Any instrument of weights and measures found by inspectors to be defective
which remains fltlalmed within one ihundred (100) days from date of confiscation,
after due notice , shall automatically ~e forfeited In favor of the City Government.
e) Prohibited Acts - It shall be unlawfµI for a Retail Outlet to engage in the under
delivery and/or short selling of gas , and illegal trading within the territorial
jurisdiction of B colod City.
f) Under delivery nd/or Short selling - Under delivery and/or short-selling of gas is
deemed commi ted when a retail Outlet Is found to have delivered or dispensed
less than the tolerable minimum quantity of minus fifty (50) milliliters for every ten
(10) liters of ga as measured by .a calibrating bucket certified and sealed by the
DOST-ITDI . .
g) Illegal Trading Illegal trading Is deemed committed when a · Retail Outlet has
failed to have it dispensing pumps ¢allbrated and sealed by the proper authority .
h) Presumptions - It shall be presume:d that Retail Outlet committed under delivery
and/or short-sel Ing when It Is found ;u sing a dispensing pump that Is not approved
by the OoE or has tampered, destroyed or altered the government seal affixed or
attached by the roper authority .
Under deliv ry and/or short-selling of gas shall also be presumed when the
seal affixed by t e duly authorized representatives or service contractors of the oil
company in ca es contemplated under Sub-section j) of this section , has been
tampered, destr y'ed, or altered.
The absenc 9f an "out-of-order'': sign or padlock locking the dispensing Pump
that has gone ff calibration shall b;e deemed an actual use of the pump for the
conduct of retai Ing and shall give rl$e to the presum ption of under delivery and/or
short-selling. ,
A dlspensin pump found with a broken or no seal shall continue prima facie
evidence of undi r delivery and/or sh;o rt-selllng .
i.) Calibration an Sealing by the P~oper Authority - All Retail Outlets shall be
responsible for he proper callbratlori and accuracy of their dispensing pumps .
All dlspensl g pump must be pfoperly calibrated quarterly or every three (3)
months, and se led by tl1~ proper authority.
1

;- 36
 A dlspensi · g pump that Is not calibrated and sealed, goes off-calibration, or
not delivering tte correct quantity shall be clearly marked by the Retail Outlet with
an "out of-orde ' sign and padlbcked, and shall not be used until the said pump is
recalibrated an resealed by ttie proper authority.
j) Service/Malnte ance Contractors; exception to the Rule - In the event that the
proper authorit' is unable to r~callbrate and reseal a dispensing pump within two
(2) business d ys from date and time of reporting by the Retail Outlet, the duly
authorized repr .sentati ves or s.e rvlce contractors of the oil company may calibrate
the dispensing pump provlslon'ally, subject to the final calibration by the Office of
the City Trea surer and/or its r~presentatlves from the Weights. and Measurement
Section. i
The authori~. performing the calibration provisionally shall install a seal to
guard against t e unauthorized adjustment of the dispensing pump, which seal
should not be ,l broken or rerhoved
'
until the final calibration of the purpose
authority.
For this pur ose, Retail Outlets and all companies shall be required to submit
a llst of its duly ccredlted servlbe/malntenance contractors.
k) Initiation of Crl inal Action - ~ny person may Initiate a crim.inal action against
those committin any of the prbhiblted acts defined or provided under Ordinance
No . 1482, s-20 5. However, th'e Bacolod City government, thru the Office of the
City Treasurer, ay motu proplo file a case in violation of this Ordinance.
I) Initiation of Adn lnlstratlve Proceedings - the Initiation of criminal action under
Ordinance No. ! 142, S-2005 shall be without prejudice to the filing of an
administrative a tion against such person pursuant to DoE Department Circular
No.DC2003-11- 'ID, entitled "Providing the rules and Regulations Governing the
Business of Ret lling Liquid Petroleum Products."
m) The cost of seali{1g tags shall be borne by the taxp~yers .
I
Section 63. Fraudul~nt Practices ' Relative to Weights and Measures and
Con-esponding Pen altiks . -

a) Fraudulent practl es relative to ~eights and measures

- Any person , ther tl1an the oriclal sealer of weights and measures ;
1) Who places a~ official tag or seal upon instrument of weights or measures, and
attaches it th reto, or ·
2) Who fraudule tly imitates any mark, stamp or br'and, tag or other characteristic
signs used to indicate that w~lghts and measures have been official sealed, or
3) Who alters i in any way . the certificate t:i'iven by the sealer as an
acknowledg eljlle nt that the weights and measures mentioned therein have
been duly sealed' or .
4) Who makes . r knowingly s~lls or uses any false or counterfeit stamp, tag,
certificate, o lice nse, or any dye for printing or making stamps, tags
certificates o licenses which are an Imitation of, or purport to be a lawful
stamp, tag, c rtlficate or license of the kind required by the provisions of this
article, or 1 ·
5) Who alters th ~ written or printed figures or letters on any stamp, tag, certificate
of license used or issued or
6) Who has in ~ is possession any such false, counterfeit, restored or altered
stamp, tag, c~ rtlficate, or license for the purpose of using or reusing the same
in payment of f ees or charges imposed in this Article .
7) Who procures1 the commission of any such offense by another; shall for each
of the offense \above be fil.1ed by not less than five thousand pesos (5 ,000 .00)

I 37
 or lmprlsone for not less than one (I) month nor more than one ( 1) year, or
both, at the d scretlon of the court~
b) Unlawful posses Ion or use of lnstrµment not sea led before using and not re-
sealed within tw~lve (12) months frebm first sealing. Any person who makes a
practice of buy! g or selling goods ;by weight and/or measure, or of furnishing
services the valur of person who use~ in any purchase or sale or In estimating the
value of any serwlce furnlshed by a~y Instrument of weights and measures that
has not been o lcially sealed, or If previously sealed, the llcen_se therefore has
expired and has n.o t been renewed In due time, shall be punished by a fine not
exceeding five 11 mdred pesos (500 .00) or by Imprisonment not exceeding one(!)
year, or both, at he discretion of the court. ·
c) Alteration or fraLiulent use of Instrument
1
of weights and measures .
1) Any person ho , with fraudulent lntent, alters any scale or balance, weight or
measure aft r It is officially seal~d or who knowingly uses any false scale or
balance, we~I tor measure whether sealed or not, or
2) Any person ho fraudulently gives short weight or measure In the making of a
sale or who f audulently takes exbesslve weight or measure In the making of a
purchase or ho, assuming to d$termlne truly the weight or measure thereof;
shall be punl sryable by a flne not less than five thousand pesos (5,000 .00) or
1
by Imprisonment not less than three (3) months nor more than one ( 1) year or
both, at the lscretlon of the Court.

Section 64, [\dmlnlst atlve Penalties. - The City Treasurer may compromise the
following acts or omissi ns which do not involve fraud before a case is filed in the court.

a) Any person ma~ ng a practice of buying or selling any weight and measure using
unsealed and/or unregistered lnstru~ent.
1) When the wel ht or measure Is co'rrect . .. .. .. . .. .. .. .. .. .. . .. . .. .. 300.00
2) When the wei ht or measure is ln¢orrect but within a tolerable
allowance of efect or short measiire .. .. ......... ... ............ .. .. .. . 500 .00
b) Failure to produ w eight and measure tag, or license certtficate upon
demand but the nstrument Is duly replstered. .
1) When the we ght or measure ls correct .. . .. . .. .. . .. .. .. . .. . .. . .. . 200 .00
2) When the wel ht or measure Is intorrect but within a tolerable
al.lowance of efect or short measlire .. . .. .. .. .. .. .. .. .. .. .. . .. . . .. 400 .00

Any per on found violating ~ny of the provisions under this Article for the
second time sh II be fined twice the amount of the prescribed penalties.
c) Fines and San tlons - any person, natural or juridical, found violating, and/or
abetting or aidi g in the violation of any provision of Ordinance of this shall be
penalized by a if}e of Fom T hou sand Pesos (4 ,000. 00) and/or imprisonment of
one (1) month fcir the first offense . Five Thousand Pesos (5,000 .00) and/or
imprisonment o two (2) months tor 1the second offense and the revocation of Its
business license , and/or lmprlsonrnent of three (3) months for the third and
subsequent off nse, at the discretio'n of the Court. In case of a corporation, the
penalty of impri-: onment sha ll be suffered by the Chairma n of the Board and/or its
Presiden t. '

The c1JMayor, upon the reoommendation of the Office of the City

Treasurer, Bu iness Pe1111its and ' Licensing Office , and/or DoE, order the
suspension, re ocalion of termination otihe business permits, and closure of the
Retail Outlets. I

I 38
.~

ARTICLE 20
MAYOR'S PERMIT
I
FEES ON BUSINESS

Section 65. Administ ative Provisiots

a) Any person, w o shall establl h, operate or conduct any business mentioned in
this Article, sh II first secure a Mayor's Permit and pay the corresponding fee
therefore .
b) Any person , w ether natural br juridical, desiring to engage in any business,
trade, or activit within the City, shall first submit a written application to the City
Mayor through he Business Permits and Licensing Office, who before processing
the business pplicatlon, shall require the payment of an application fee of
FIFTEEN PES S (Php 15.00) ' .
c) Every permit is ued by the Cir} Mayor, must show the name of the applicant, the
nationality, ad ress, nature or organization, whether a sole proprietorship,
corporation or artnership, locc\tlon of the business, number of the permit, date of
Issue, and othe - Information thht the City Mayor may require. The City Treasurer
shall keep a re ord o.f all application for mayor's permits.
1
Section 66. Pa men1i of Permit. - The applicant shall secure the permit from the
Business Pemllts and License Office ;and pay the corresponding permit fee to the City
Treasurer. The Busln ss Permit and illcense Office sl1all keep a record of all permits
issued.

Section 67. Issuance of Permit - P>ill permits, Issued shall take effect on the date of
Issue and shall expire n the date sp~clfled therein but not beyond December thirty-one
(31) of the year It was I sued .

The issuances f the permit s~all not relieve the perrnltee from the fulfillment of
the requirer'nents of th other departm~nts In connection with the operation of business or
conduct of any activity rescrlbed und~r this Code.

Section 68. Renewal f Permits . - The Mayor's permit to engage In business shall be
duly renewed every ye r on or before *oth of January.
Failure to ren e the Mayor's P~rmit within the prescribed period shall subject the
taxpayer to a T\l\/ENT -FIVE PERCEN~ (25%) surcharge of the permit fee and TWO
PERCENT (2%) penalty per month not exceeding (36) months.
'
Section 69. Postin o Dis la to Public View. - Mandatory Requirement. The Mayor's
Permit Issued to any business shall a all times be posted or Displayed for public view .
Business permit Regis Tation Plates Issued to all operators · of business establishments
with fix business addre s shall accom~any the Mayor's Permit. If operators have no fixed
place of business or o ice, they shall ! keep the Mayor's Permit or copy thereof, In their
person. Cost of Busin;ess Reglstratloh Plates shall be paid to the Treasurer's Office
(Ordinance No. 456, s-2008 will contlnl!.le to be enforced).

Section 70. Pre-re u sites of Law· . Strict Com liance. - The pre-requisites of law
relative to the corp rate exlstenc~ and organizational set up of the business
establishment securing the Mayor:S Pe'rmlt shall be strictly complied with before the same
shall be Issued.

I
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39

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Further, compll nee of the required clearances appearing at the back portion of
the application form shall be complied before assessment of payment Is made.

SectJon 71. Barangai Clearance. - All. business establishments applying for or

I
renewing business permits shall secure barangay clearance from the barangay where
they are located and p y barangay clearan~e fees, If any, before a mayor's Permit may
be issued. However, If uch barangay withln :seven (7) days after filing thereof, the mayor
may Issue the permit ap lled for.
I

Section 72. Non-lssuahce of Permit. - A tv;ayor's Permit may be refus.ed on the ground
that the person applylna for a permit has violated and continues to violate any Ordinance
or regulation relating to such a permit.

Section 73. Revocatlo~ of Pennlt. - Upon proper and written notk;e, the City Mayor
may revoke the permit and close the establlsrment for any of the following reasons:

a) Violation of any ndltlon set forth In 'he permit.

b) Abuse of prlvlle e to do business 6r pursue an activity to the lnJury of public
morals and peace; ,and
c) VVhen the place df business becomes a nuisance or Is allowed to be use by
disorderly chara ters, crlmlnals or persons of Ill repute. ·

Section 74. SeP.arate ennit on Different Kinds of Business. - If a person desires to

engage In more than o e kind of business ,' he shall secure corresponding permits i;,nd
pay the permit fee Imp sed on each separate or different business., notwithstanding the
fact that he may condu or operate all such 91stlnct business in one establlshment only.

Section 75. Issuance o Certified Co and Amendment of Permits. '-

a) The Office of th City Mayor, throug1h the Business Permits and License Office,
shall, upon the p~esentatlon of satlf factory proof that the original copy of the
permit certJflcate 11.as been lost, stoljn, or destroyed, Issue a certified copy upon
payment of a fee of fifty-pesos (P50 .00) for each certified copy Issued .
b) Transfer of Loe tlon or Amendment 1 of Mayor's Permit - Businesses which are
operating with valid permits an<li are transferring to a new business
location/address or amend or correct any entries shall al.so be required to pay a
processing fee one hundred pes6s (P 100.00) In addition to : the regular fees
provided under t 1is Artlcle. ·

Section 76. Abandon ent or Closure of Business. - When a business or occupation

is abandoned or closeb , the person conducting the same shall submit to the City

L
Treasurer within twenty 20) days from the date of such abandonment or closure, a sworn
statement to the effect stating therein the' date of abandonment or closure and the
. correspond ing taxes d e that must be liquidated, otherwise said business shaU be
~ ~ presumed to. be still In ~ctual operation. All taxes due and ~ayable for the corresponding
~>--..__ .._ quarter should be settle before a business is deemed officially closed or abandoned . All
- taxes already paid fort e whole current year shall not, however, be subject to a refund
for the unused term .

Section 77. Retlremen of Business. - An,y person who destres to retire his bus~n ess
may do so on or before tie expiry date set f0rth in his perm it. Full p~yment of the annual

.1·
fee , however, must be r 1ade by . the person retiring from such business, and under no

40
circumstances shall r fund the mad~ corresponding to the unused period. Failure to
surrender the permit o or before the 1explratlon date shall be construed to mean that the
business is being con inued and taxe's or fees corresponding to the succeeding quarter
becomes due and pay bl e.

Section 78. Death of Permittee. - When an individual paying a permit fee dies and the
same business is contnued by his hefrs or persons interested in his estate, no additional
payment shall be reqwi ·t"!d on the unext)ired term for which the fee was paid.

Section 79. lnspectio of Business iEstabllshments. - Business establishments shall

be subject to lnspectio
mission order Issued
health, welfare and saf
see to the effective c
existing law·s and of tt1i
during their btlislness hours by any duly authorized official with a
y the head of the department concerned, connected with public
ty and who has technical and official authority in such matters to
mpliance of th\e requirements of Ordinances and Provisions of
Code .

Section 80. Rate of B siness Permit 'Fee. -

a) The .herein rate of annual busi'ness permit fees shall be based on the aggregate
area utilized by he business ;

1) MANUFAC RERS, ASSEMBLERS , REPACKERS, PROCESSORS , ETC .

1.1. Asph It & Asbestos Factory ........... .... ......... .. ..... ... 1,100.00
1.2 . Ba go ng , Salted Fish or Dried Fish .... ... .. ...... .. ...... .. 110.00
1.3. Ba ke :
I. w th 24 planchas .or less ... .. .. ........... ... ........ .. 220.00
I
II. w th 25 to 75 planchas ......... .. ....... .... .. ... .... .. 330.00
Ill. w th73planchasbrmore . .................... .. .. . 550 .00
1.4. Bed n d/or Matresses:
I. 1\11 ~ch a nized .... .... .... .. .. ... .......... ... ...... . 220 .00
II. M nu al .......... .. ..... .. ...... .. ... .. ........ .... .. 110.00
'1.5. Bottle /Bottling Plant .. ........ ... ........ ........ ... . 1,100.00
1.6. Boxe ...... .... .. ....... , ......... ........ ... ... ... .... . 110.00
1.7 . Candi s ..... ... .. ... ..... ... .. .. ...... .. .. .......... ... . 275.00
1 .8 . Ca nn d G oods .......... ......... ........ .. . ........ .. 440 .00
1 .9 . Cloth s and Garment' ..... .... ........ ..... ......... . 220 .00
1.10. Confe .tionary and Candies ...... ....... ..... .. ...... .. 220.00
1.11. Coner te and Hollow Blocks:
I. M chanized .... ........ ....,.. ... ....... .. ... .... .... . 440.00
II. M nual .. .. ........ ..... .. .. :~.. ... .. ...... .. ..... .... .. . 220.00
1.12. Copra Meat .. . .. . .. ... , ........ '. .' ....... .. ... ... ... ...... .. . 220.00
1. '13 . Edible Vegetable and Coconut 011 .... .. ... ... .... . . 220.00
1.14. Electri al and Power Plants ....... .. ...... .... .. ..... .. 1,100.00
1.15. Fertili er Plants and Lime Factory ..... ..... ..... ... . 1,100.00
1.16. Fire C~a c kers and other Pyrotechnics .. .. ... ..... .. .. 550.00
1 .'17. Fishin , Indu stry
I Br eding G!.?u1:cts' .. . .. ...... .. ..... .. . .. ............ . . 550.00
II . De .p Sea l- 1sh111g ......... .... .. .... .... .... ......... . 330.00
Ill. Shtl~w .. ..... : .. ......... ........ .. ....... ... .. . .. .. 220 .00
1 18 Flowe Ga rd en . . . . . . . . . . . . . . . . . . . . . . . . . . ... .. . 220.00
1.19. Flo or a x and Similar Products .. .. ....... .. .. ... .. . . 220.00
1.2 0. Foun d ies .. .. .. ..... ...... .... ..... . 550 .00
1 .2 1 . Galv21n zerl Iron Sheets & Aluminum Containers 220 .00

41

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· ' ,t

-· ·-
1.22. Ga so lne Depots and Acetylene Depots ......... ..... . 1,100.00
1.23. Hand craft Works , Embroidery , Knitting, Shell, Wood,
Barn oo and otherslmllar:products ...... .. ........... .. 110.00
1.24. Hom , Industries and Furniture:
I. Seel , Wooden , Plastic .. .. ... .. .. ...... .... ......... .. 440 .00
II. R ttan , Bamboo .... .................. .. .. .... ....... . .. 220.00
1.25. Ice , I Cream and Frozep Delights .. . ............. .. . .. 550.00
1.26 . Lives ock , Piggery , Poultry Raisers, Prawn Raisers
& Ot ers 220 .00
1.27 . Paint Paste, Ink Dyes and other similar products:
I. w th Machinery ......... :....... .. ...................... . 440.00
II. wthout Machinery .... ... .. ......... .... ... .. .... .. ... ... . 220 .00
1.28. Phar aceutlcal Products :
• I

I. w h Machinery or Boiler ....... .... .. ...... ... .. ..... .. 440 .00

11. w thout Machinery ...................................... . 220 .00
1.29 . Prod c:ts made of Native Materials .... .............. . .. 110.00
1.30. Rep cker ... .... ......................... .. ............... .. 220 .bo
1.31 . Rectl iers, Brewers and Distillers .... ... ...... ...... ... .. 1,100.00
1.32 . Rice arming .......... .. ................. .. ........ .. ...... . 330.00
1.33. Rub er Tires Manufacturing ..... ............ . ...... .... .. 1,100.00
1.34. Othe Rubber Products .. ;... .... .. .................. .. .. 220 .00
1.35. Sho s and Footwear Pro~ucts ....... .. .... ......... .. 440.00
1 .36 . Soa and Cosmetics:
I. echanlzed .. . ... ...... ............ .. ... ......... .. . . 440.00
II. anual ............ .. .............. .. .. ........... ..... . 220 .00
1.37. Soft Drinks & Aerated Water .................. .. .. .. 1,100.00
1.38 . Ste I Brass , Iron and Metal Products ... ... .... .. . . . 440.00
1.39. Sug r Central and Refinery ......... .. ................ . 2,200.00
·1.40. Sug r. Farming ..................................... .. .. .. . 550.00
1.41 . Uph lstery Products ................... ...... ........... . 330.00
1.42. W at r Refilling Station .................. .. ............ .. 550 .00
I. endo/Dlspenslng Machine ( per machine ) ... . 220 .00
1.43. Win s, Liquors and Distilled Spirits Com pounders .. .. 1, 100.00
1.44. 0th r Manufacturer, Assemblers, Rep acke rs and
Pro essors not mentioned above ......... ... ..... .... . 220 .00

2) WHOLESA ERS, RETAILERS, DEALERS AND DISTRIBUTORS .

2.1. Ace ssorles and Parts - Motor Vehicle s .. .. . .. .. .. .. 550.00
2.2. Agrl ultural Chemicals, Fertilizer and Lime Products
& 0 hers 275.00
2.3. Air oam Mattresses, UP,holstery Fabri cs &
Allletl Produds 275 .00
2.4. Aqu culture Implements Machinery, Automobiles, Motor
Car , Truck , All kinds of tviotor Vehicles , Jeep & Jeepneys,
and All other kinds of Machinery .. .. . .. .. .. . .. .. .. . .... 1, 100.00
2.5. Asp alt and Asbestos Dealer .. .. .. .. . .. .. .. . .. .. .. .. .. 330 .00
2.6. Athl tics and Sporting Goods .. .. .. .. .. .. .. . .. .. .. . .. .. 220 .00
2.7-. Books, Magazines, School Supplies and others . . . . 220 .00
2.8. Cell Phone and Accessories .. . .. .. . .. .. .. .. . .. .. .. . .. .. 220 .00
2.9. Cel Phone Prepaid Carq/lnternet Cards .. .. .. .. .. .. 220 .00
2.10 . Co puters and Accessories .. . .. . .. .. .. .. . .. .. .. .. .. .. . 330 .00
2.11 . sand Cosmetics Distributor ..................... . 440 .00

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2.12 . Dru sand Cosmetics Retailers ........................ . 220.00

2.13 . Ory oods, Cl othes ,' Textil es, Shoe Stores &
Gi~ Shops 275 .00
2 .14. Fire Extin guish ers and others .......... ................ . 220 .00
2. 15. Fis Ing Equipment and Supplies ......... .... .......... . 275.00
2 .16 . Flo er Shops .. .... .... . .. ....... ........ .. . ........ .... . . 110. 00
2 .17. Gu Stores and Accessories ................ ...... .... . 1,100.00
2.18. General Merchandise:
I. ari-Sari ( baran'g ays) .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. 50 .00
II . ari-Sarl (city proper)............................... 60 .00
Ill. Inside the Public Markets ............. : . .... .. .. .. .. .. 60 .00
2 .19 . C3 1a s Wares.... ................... .. ..... .... .. .. ...... ... .. .. . 220 .00
2 .20 . Gro erles ....... ... .. .·.. .... .. ................. ......... . . ....... 220 .00
2 .21 . Sup rmarkets .. .. . . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. ... .. . .. .. 440 .00
2 .22 . Har ware and Construction Supplies .. . .. .. .. . .. .. .. .. . .. 550.00
2 .23 . Ho e Appliances & 'Home Furnishings , Refrigerators, Gas
Ran es, Gas Stoves, Furniture & other similar produ cts .. 550 .00
2 .24 . Jew lry ......................... .... . ...... .. . .. ......... ........... 330.00
2 .25 . Ker sene, Diesel and Gasoline with Flllng Station ...... 330 .00
2.26 . Ker sene, Diesel & Gasoline W /o ut Fiiing Station
or P mp 110.00
2 .27 . Llqu f led Petroleum Gas (LPG) . ... ............ .... .... ..... 330.00
2 .2 8. Live tocl< and Poultry Feed Supplies/Products, Medicines
an d ther similar pro'd ucts .. .. .. .. . .. . .. . .. .. .. .. .. .. .. .. . .. .. 275 .00
2 .29. Lub eatin g Oil s and ,Oil Products .. . .. .. .. .. .. .. . .. .. .. .. . .. 330.00
2.30. Lum er and Wood Dealer:
I. II Kinds .. .. .. .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. 220 .00
11. oco Lumber .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. .. . 11 o.oo
Ill. · amboo & its produ cts , miss-cut lumber, nipa shingles,
irewood, charcoal and similar products .. . .. .. . .. .. 60 .00
2 .31. Lum er Yards:
I. f.t hout a Yard .. .. . .. .. . .. .. . .. . .. .. .. . .. .. .. .. .. .. . .. .. . .. 220.00
II. th a Yard .................... .. .... .. .... ..... ............ 440 .00
2.32 . Mill upplies ............ . ........ .............. .... ..... .... ..... 550.00
2 .33 . Mot r Batte ries ................ .. .. ...... ... ... .. .. ......... .. ... 220.00
2.34. Mo t rcycles , Bicycles and Tricycles .. .. .. .. .. .. .. .. . .. .. .. 330 .00
2 .35. Nati e Products .. .. .. .. . .. .. . .. .. .. .. .. .. .. .. .. . .. .. . .. .. .. . .. .. 110 .00
2.36 . Ofiic ., Ma chines & Supplies, Typewri ters, Add ing Machines,
Cale lators and ot11er similar machines .. .. .. .. .. .. .. .. . .. 330 .00
2 .37 . Paining (Art G alleries) ....................... ............... .. 170.00
2 .38. Phy ician/S urgeon, Veterinary Equipment &
Medi I Suppli es 440 .00
2 .39 . Rad I s, Electronics and other sim ilar products . . . . . . . . . . 220.00
2.40 . Reta lers of: Salts, Mongo , Salted Peanuts, Banana, Camote,
Pork& . Chicken BBQ with fixed stand & products .. .. .. 60 .00
2.4 ·1. San and Gravel .... .... .......... ..... .... ......... .. .......... 330 .00
--------. 2.42. Sera s and other Second Hand Stores .. .. . .. .. .. . .. .. .. ..
2 .4 3. Stru tura l Glasses, M irrors & Aluminum products .. . . ..
170 .0 0
550.00
2.4 4 . Sug r & Molasses Dealers . .. .. .. .. .. .. .. .. .. .. . .. .. .. . .. .. 330 .00
2.45 . Ven o rs, Buyers and Dealers:
I. Chicken, Fowl s and Eggs .... .. ........................... 60 .00
II . F sh Vendors (with fixed stalls)...... .................... 60.00

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lsh
~L~~:a~~tt~~~~~,~~~,~~ ~~~~~!~~~~~; ·. ·. .·.·.·.·. ··.·.·.·.•
Ill . Vendors (ambwlent) .... .. ........ .. .. .. .... . .... .. .. .
IV. 30.00
rults, Spices and Vegetables .............. . .. .. . .. .... . GO .OD
V.
VI. 110.00
VII. 220 .00
\,
!1.Dealers .. . . . . .. . .. . .. . . . . . . . . . .. . . . . . .. .. . .. . . . . .. . . . . . . 220 .00
1.J. Vendors ..... .. . .. .... .. .. .... .......... . ...... ... .. .. . . 110.00
VIII. lants and Flower· . ............ .. .. .. ... ..... .... .......... ..
110.00
IX. ~ ish Dealers, Fish Ma rkets and Food Terminals . .. . 330 .00 •
2.46 . Oth e r Vvholesalers , Retailers, Dealers and Distributors
not . P<.=!Ctfled above ...... .... .. .... .. ..... . .. .. ........ .. ..... .. . 110 .00
I
3) O n E XPOR t t: Rs ..... . .. . .... .. . .. ....... . .. . .. .. .. ..... .. ... . ' ' . ... , 330.00

4) On ESSE J IALS COMMODITIES: The Permit fees on the business of

manufacturl g , producing, lrnpNting, wholesa li ng and retailing of essential
comrnodltle shall be the same as the rates pre scribed In this Article.
5) On RICE an CORN :
5.1. Pala , Corn and other Grains Buyer/Dealer ... .. .. ...... .. 330 .00
5.2 . Rice and Corn V\Jho/esalers .. .. ....... . ..... ... ... .. . .. ..... .. . 220.00
5.3 . Rice and Co rn Retailers .. .. . .. .. .. .. .. . .. . .. . .. ... .. .. .. .. .. . ... 110.00

6) On CAFES , . AFETERIAS, and OTHER EATER IE S:

6.1 . Cafe and Cafeterias .... .. .. .............. ... ... .. .. .. ...... ..
110.00
6.2. Ice ream and otller Refreshment Parlors .. ... .. . .... .. .
220.00
6.3 . Carl derlas and Food Caterers .... .. ........ .. ......... .. ..
220.00
6.4 . Rest Urants .. . . .. . ... . . . . .. .. ... . .. .. .. . .. ... .. . . . . . . .. . . . . .. .
550 .00
6.5. Sod Fountain Bars/Ice Cream Stands . ..... .. .... .. .. ..
110.00
6.6. Food Stands for Puto , Pop Corn , Pean u ts &
other cook foods
60 .00

7) On CONTR CTORS and SERVICE ESTABLISHM ENTS :

7. 1. A ccoun Ing Service ..... ... .. ....... .. ... ...... .... .. .... .. .. ... ..
330.00
7 .2. Advert/ Ing Agencies, Travel Recruitment, Procurement
Sugar & Molasses, Immigration, Credit Investigation,
ln suran e Adjusters ... .. . ... . .. ... ...... ... .. .... ... ........ .
330.00
7.3 . Arrastre Service .. . .. .... ... . .... .. ....... ... ... ... ...... ... . . ... .. .
550 .00
7.4 . Assay In Laboratories .. . ... .. .. .. .. .. .. .... .. .. .... ......... .... .
110 .00
7 .5 . Assoc la Ions, Organizations, Foundations and other
Rellglou Institution s .. . ... . . ,... . .. . .... .. .. ... ... ... . ... ... .
7.6 Barber hops: 110 .00
I. th three (3) chairs or less .. . .. .. .. . .. . .. . .. .. .. .. .. . 110.00
II. th morn than three 1(3) chairs...... .. .. .. .. .. .... 220 .00
Ill . R vlng/Ambulant Barbers .. . . .. .. .. . .. .. . .. .. .. .. . 25.00
IV. D uble the Fees In I) and II) for air-co nditioned shops 0.00
7.7 . Batte Charging Shops .. .. .. . .. .. . .. . .. .. . .. .. .. .. .. . .. .. . 60.00
7.8. Parlorn:
·th three (3) chairs 01· less .. . ..... . .. .. .. . .... .. .... .. 110 .00
t h more than three (3) chairs ....... .... .. ..... .. .. 220 .00
T r vell lng Beautician .......... .. ...... . ...... ... ...... .. .. 25.00
/ ;j 44
j
•'.

IV. Do ble t11e Fees In I) and 11) for air-conditioned shops 0.00
7.9. Belt ad Buckle Shops................................... .. .. 110.00
7 .10. Blacksmiths
I. M nual ........ ....................... .. ... .... .. .. ......... 110.00
II. M ,cha nical ........ ....... ... ............................ 220 .00
7 .11 . Booki g Office/Liaison Office .. .. . . .. .. .. .. .. .. .. .. .. .. .. .. 550 .00
7.12. Breedl g ofGamecocl<s ................... .. ........... .. .. . 110.00
7 .13. Breedi g of Race Horses .. .. .. .. .. .. .. . .. . .. .. .. .. .. .. .. .. .. . 330.00
7.14 . Broke ge .. .... ... ... .. .... ..... .. .. ........... ............ ..... .. 220 .00
7 .15. Bus in ss Agents .. .. . .. .. .. .. .. .. . .. .. . .. .. . .. .. .. .. . .. .. .. .. .. .. 110.00
7 .16 . Busln ss Management Services .......... .... ............ ... 330 .00
7.17. Call C nterOfflces .............. .. .. .. ..... ................. 1,100 .00
7 .18. Ca rpe try Shops............ ........ .. ............ ........ .. . 110 .00
7 .19. Cell P one Repair Services .. .. . .. . .. .. . .. .. .. .. .. .. .. . .. .. 110 .00
7 .20. Cinem ·tbgraphic Film Owners, Lessors or Distributors,
Vide o api ng Coverage Services ...................... .. 220 .00
7 .21 . Callee ing Agencies .. ; .. .. ................................. .. 220 .00
7.22. Comm rc lal or Immigration Brokers .................... . 220 .00
7 .23. Comp ter/lnternet Services ( per unit) ...... ..... ....... . 55 .00
7 .24 . Comp ter Repair Services ............................... .. 220 .00
7.25 . Consu ta ncy .... ... ............. ... ...... .. ...... ... ..... ... .. . 330.00
7 .26 . Constr ction of:
I. Motor Vehicles- Body Building .. . .. .. .. .. .. .. .. .. . .. .. 330 .00
11. Bic cles and Tricycles .. . .. .. .. .. .. .. . .. .. . .. . .. . .. .. .. 110 .00
Ill. Anl11al Drawn Carts .. .. .. .. .... .. .. .. .. ... .. .. .. .. .. .. . . 60.00
7 .27. Desk op Printing . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. . ... 330.00
7.28 . Draftln and Arcl1itect\;Jral Services.. .. .. .. .... .. .... .... 330 .00
7 .29. ·oyein Establishment 1. . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. . . . . . ... 110 .00
7 .30 . Emplo ment and Placement Agencies . . . . . . . . . . . . . . . . . . 550 .00
7.3 1. Escort ervices ........ '............. ......... .... ... ...... .... .. . 220 .00
7 .32. Funer I Service Parlors .. .. .. .. .. .. . .. .. . .. .. .. . .. .. .. .. .. .. . .. 330.00
7 .33 . Furnitu e Repair Shops .. .. .. . .. . .. .. . .. .. .. .. . .. .. . .. .. .. .. .. . 110.00
7.34 . Garag or Shed where Garage Buses, Taxis, PUJ and other
PU ve icles are kept , Including Transportation Terminals :
I. Moe than Twenty '(20) Motor Vehicles .. .. .. .. .. .. . ... 330 .00
II. Fro Ten (10) to Nineteen (19) Motor Vehicles ... .. 220 .00
Ill. Le sthanTen(10)MotorVehlcles .. ..... .. .......... .. 110.00
7 .35. Gener I Engineering , General Building, Specialty Contractors,
Flllln g, Demolltlon , Salvage Work and Transfer or
Reloca ion 550 .00
7.36 . Gold s lths and Silversmiths .. .. . .. . .. .. . .. .. . .. .. .. . .. . .. 60 .00
7 .37. Fare M nagement Office . .. .. . . .. .... .. .... .. .. . ... .. .... .. 110 .00
7 .38. House nd/or Sign Painters . .. .. .. . .. .. . . . .. .. .. .. . .. .. . .. 110.00
7 .39 . Ice an Cold Storage ................ .... .. .............. ...... 550 .00
7.40 . Ind en t r or Indent Services . .. .. .. .. .. . .. .. . .. .. .. .. . . .. . . .. . 110. 00
7.41. I nterne Service Provider/Connector .. .. .. . .. .. .. .. .. .. .. .. 550 .00
7.42. Janitor al Services .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. .. 330.00
7.43 . Judo- rate/Martial Arts, Dancing Schools, Speed Reading,
EDP/N JrseryNocatlo11al & other Schools not regulated by
the DE S ............. .... ..... .... ...... ..... .................... 330.00
7.44. Key S iths and Locksmith .. ... ......... ............ ........... 60 .00
7.45 . Lathe achlneShops ..... .. ..... .. ...... . .. ... ................ 330 .00

I 45
·'

7.46 . La ndry and Dry Clear)lng Establishment........... .. .... 220 .00

7.47. Le al and other Profesfslonal Services ...... .... ..... ... ... . 330.00
7.48 . M ssage or Therapeutic Clinic and other similar places . 440 .00
7.49 . M teography Services ........ .. .. .. ........................... 110.00
7 .50. M dlcal, Dental and Maternity Clinic ............... ....... .. 330 .00
7.51 . M ssengerlal Services ·........................ .... .. ..... ...... . 330.00
7 .52. Mil Ing Services (Rice and Corn) and other similar .. .. .. 220 .00
7 .53. Mi ing Services .. . .. .. .. .. .. .. .. .. .. .. .. .. . .. .. . .. .. .. .. . .. . .. .. . 220.00
7 .54. Pa ,nting Shops .. .... .... .... .... ...... ... .. . ...... ... ...... ...... 110.00
7 .55. Pa king Lots:
I. One Hectare or Less .. .. .. . .. .. .. . .. .. . .. . .. .. . .. .. . .. .. . .. 110.00
II. More than One Hectare.... ........... .. .............. ..... 220.00
7 .56 . P dicab Operators:
I. 1 - 5 Un its .. .... ......... ... ... ....... .... ... .... .... .. ...... . 45 .00
II. 6 - 10 Units ... ..... , ... ...... .. ...... ... ... ...... .... .. ... ... . 60 .00
7 .57 . Pe ma Press- per unit .... .. .. .... ......... ... ...... ........... . 60.00
7 .58. Pe sons ('.lngaged In the Installation/Distribution of:
I. Water Systems .... .. .. .... .................. ...... .. ....... 2,200.00
II. Gas or Bio-Gas System . .. .. . .. .. .. .. .. .. .. .. .. .. .. .. . .. . 550.00
Ill . Electric Light, Heat and Power ...... ...... .. .. .. .. ... .. .. 2,200.00
IV. Water Pump .... ... ..... ..... ... ................... .... ..... 220 .00
V. Sound system Service ..... .... .... ......... .............. 110.00
VI. Ordinary Sound anq Light System .. ........... .. .. : .. .. 60 .00
VII. Stereo QuadrosoniQ Sounds and Disco Lights .. . 60.00
7 .59 . Ph tographic Studios: '
I. ith Gallery .. .. .. .. .. .. .. . .. . .. .. .. .. .. .. . .. .. . .. .. .. .. .. . .. 220.00
11. D.evel9ping Center/ IP hoto Copy .. .. . .. .. .. . .. . .. .. . .. . .. 220.00
Ill . Roving Photograph~r . .. .. .. . .. . .. .. .. . .. . .. .. . .. .. . .. . .. . 60.00
7 .60. Ph tostaticWhite and Blue Printing .... .............. .... ... 110.00
7 .61. Pia tic and Wood Lamination .. .. .. .. . .. .. .. .. .. .. .. . ... ... .. .. 110.00
7 .62. Pri ate Hospital ...................... ...... .... .......... .. ...... 1,100.00
7 .63 . Pro otlonal Services .. ,............. .. .. .. .. ... .. .... .... ..... 220.00
7 .64. Pro rletors or Operator~ of Heavy Equipment for Hire .. 330.00
7 .65. Pro rletors of Smelting Plant .... .. ........... .. .. ... .. .. ...... 550 .00
7.66. Pro r.l etors of Engraving and Plating Pl ants .. ... .......... 550 .00
7 .67 . Pu lie Ferries ............:............ .. .. ..... ... .............. ... 2,200.00
7 .68 . Pu lie Warehouse and !Bodegas ....................... ....... 550 .00
7 .69 . Pur haslng Agencies ... ;... .. ... .. .. .... .. ..... .......... .... ..... 550.00
7 .70 . Re pp Ing Plant and S~rvlces ...... ........... .. ......... .. .. . 550 .00
7 .71. Re pying and Dupllcatlng Services .. .......... .... ......... 110.00
7 .72. Rei ting of Equipments: 1
I. fflce Equlpmentan:d Furniture ......... ...... ............ 110.00
II. otorcycles, trlcycl¢s, Bicycles or sim ilar ... .. ........ 60.00
Ill. rucks and Automotjlles, per unit ...... .......... ........ 60.00
IV. eavy Equipments, per unit . .. .. . .. .. . .. .. . .. .. .. .. .. .. .. . 11 o.oo
V. gricultural lmpleme:nts and Tools , pe r unit ............ 110.00
VI. ircrafi Charter .. . .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. . .. .. .. . .. . 550 .00
VII. rilling Apparatus ... •............. ... .............. .... .. ... 330 .00
7 .73. Rep ir Shops for Motor Vehicles and Engines:
I. · rea of 1,000 .00 sq . :meters or more .. .. .. . .. .. . .. .. .. 330 .DO
II. rea of 500 or more but less than 1,000 sq. meter ... 220.00
Ill. · rea of less than 500 sq. meters .......... .. ............. 110.00

I 46
 7 .7 4. Repa r Service: (Electronic Equlpt. & Household
Appliances) ..... .. ... ....... .. ..... .... ....... ..... ......_....... ... .. 170.00
7 .75 . Roa s ing of Pigs and Fowls .. .. .. .. . .. .. .. .. . .. .. .. . .. . .. . .. . 110.00

~:~urri~~sAg~· ~~y/r~i~~t~· O'~t~· ~ti~~ ·Ag~~·~~; ·· ···· ·· ···· ··

7.76. 550 00
7.77. .
( po~ting of Security Guards ) .. . .. .. .. .. .. .. .. .. ... .. .... . .. ... .. . 330 .00

j:j~: ~~~i~rs~:~g~:('\\i~·~h·l·~g·,· G·~~~~·i;~9· , · L~.b~i~ti·r~g .). '. '.'. '... ~ ~ ~:~~

7 .80 . Shi p~ards for Repair Ships :
I. w ith Sh o p Area of On e (1) hectare or less.. ... ..... ... 550 .00
II. w ~ h Shop Area of more than One (1) hectare ....... .. 1,100.00
7 .81 . Shoe Repair Shops/Shine Service:
I. M nu al ...... ............... ... ...... .. ...... . ...... . ....... .. 60 .00
II. M ~ch a nized . .. ... ... . ....... .. .... . ...... .. .. ... . .. .. .. .. .. 110.00
Ill. Shine Services/Stand ......... .. . .. .. .... . .. .. . ....... .. .. 110.00
7.82 . Shop1s fo r Shearing Animals ..... .......... .. .... .... ....... . 110.00
7.83 . Shop d or Party Needs .. .. ............ ..... ..... .... ..... ... .. 110.00
7 .84 . Sl endlering of Body Sa loons ..... .... ... ....... ...... ... .. .. . 220 .00
7 .85 . Stev da ring Services .......... .... .. ..... .. ..... .... .... . .. .. . 550 .00
7 .86 . Su rvirying Services ............ .. ... ........ .. .... .. .. .. .... .. 330 .00
7 .87 . Ta iloh ng/D ress Shops :
I. Jith more than three (3) Sewing Machines ... ... ... . 220 .00
II. ,ith Three or less Sewing Machine .. . .. .. . . .. . ... .. .. 110.00

7.88. 1. Tin~i~~i~I ........... .. . .. ..... ................ .. .. . ... ..... . ... . 110.00

II. ecl1 anized .... ... ... . .... .... .. .... .......... .... ........ .. 220 .00
7 .89 . True ing and Handling Services .... .. ... .... ... .. .... .. ... . 330 .00
7 .90 . Uph lstery Shop and/or Wood Carving ...... .. .. ...... .. . 110.00
7.91 . V aci dor and Grindirig Shops or Gritsmllls .............. . 110.00
7 .92 . Vid e ke Machin e Rentals ............ .. ...... .... .. ... ..... .. 220 .00
7 .93 . Vo ca, iona l, Driving and IBM Schools ........ .. ........... . 110.00
7 .94 . Vu lc nlzl ng Shops .. .. . ...... ........ ... ......... .. ... ..... .. .. 110.00
7.95 . W ar housing , Forwarding Services .. .... . .... .. ... .... .. .. 330.00
7 .96 . W atah Repair Center & Jewelry Repair Shops:
I. Mb nual .. ...... . .. . ....... .. ... .. . ... ... .. ..... ... ... .. ...... . 60 .00
II. M4chanized ... .. ... . .. . .................... .. ... .. . .. ... . .. 110.00
7 .97. Oth e · Servi ce Establishment not mentioned ... .. ...... . 110.00
I

8) ~.~ H~~~7~:. :~a::LS· · · · · · · · · · · · ,...... .... ..... .

II.
Ill .
2,200 .00
"AA" Cla ss .......... .... ....... .... .................. . . .. . 1,700.00
" " Class .. .. ........... .. .. ... .. ... .. ... .'..... .......... .. . 1,100.00
B.2. Motels .................... ........... .. .......... .. ....... . . .. .. . 1 ,100.00

9) On PRIVATk LY OWNED PUBLIC MARKETS:

9.1. With less than 10 Bk:,cks or Stalls ....... .. .. .. ... ...... .. 110.00
9 .2 . Witl1 10 to 20 Blocl<s or Stalls ........ ... .. .. . .... .. ....... . 220 .00
9 .3. With more than 20 Blocks or Stalls ... .. .. .. ... .. . .. .. .... . 330 .00

10) On REAL E TATE DEALERS.

10.1. Subtjivi slon Operators ............. .................. .. ....... 1, 100.00

47
! I

10.2. Le sor of Real Estate:

I. Commercial .. .... ...... ...... .. ..... ...... .. ... .... .. ...... . 550.00
II. Residential ... ... .. . .. . .. . ...... ... ....... .. ... .. .. .. .... .. .. . 330 .00
10.3. Re I Estate Dealers ..................... . ............. .... .. .. 220 .00
11) On PRIVA ELY-OWNED CEMETERIES, CREAMATION AND
MEMORIA PARKS .. .. .. ........... .... ....... ............ .. ...... .. . 1,500.00
11 . 1. Me iorial Parlor .. .. .. .. .. .. .. .. . .. .. .. .. .. .. .. .. . .. .. . . .. .. . 550 .00

12) On LODGI G HOUSES/PENSION HOUSES .. .... .. .. .. .... .. 550.00

'

::: ~: ::;l:t~:LOHU:~:E~: ~~~~~ ~ B~~ S~~~~~ ::: ::

15) ~; s~:rpN~;~ ~:;h~~gENS .~~
:1 ·F·l·SH. BREE rn N ~ G RO U NOS 220 .OO
15 .2 . Sh ~ llow Fishing .. . .. .. .. .. .. .. .. . .. . .. .. .. .. .. .. .. .. .. . .. .. . 110.00
15.3. Fislhponds, Fish pens for Fish & Prawn breeding grounds
(pe hectare) .... .......... .. ~ ... .. ..... ... .. .' .. ... .... .. ..... 60 .00

16) On BANK ~nd OTHER FINANCIAL INSTITUTIONS:

16.1. Ba ks : Main .... .. .. ............... . 2,200.00
Bra ch ........... ... ........ ..... .. . 1, 100.00
~ ~:;: ~r,~~t~~v!~~~r~ ~~.~~.\.~~..(.~.:.~.~ .~.~~i.~~·s· ""::" : . : : :: . 1,100.00
550 .00
16.4. Fin nee Investment Companies .. .. . ............. .. .. .. 1,100.00
16.5. Pa nshops : Main :....................... . 2,200.00
Branch ..... ................ .... . ... . 1,100.00
16.6 . Mo ey Remittances/Transfer Services ...... .. .... . 330 .00
16.7 . Mo eyShops(moneychanger) ....... ............. . 550.00
16.8. lnswrance Companies: ! Main ...................... .. 2,200 .00
, Branch .... ........ .. .... .. . 1, 100.00
16. 9. Sto k Markets/Brokers ................................ .. 550 .00
16.10. De lers in Securities & Foreign Exchange .... : .. .. 550.00
17) PRINTING P;RESS/PUBLISHING HOUSE ............. .... . 330.00
18) PLEASUR BLE or AMUSEMENT PLACES and DEVICES:
18. 1. Am sement Devices:
I. Merry-Go- Round, Roller Coaster, Ferris Wheel, Swing,
Shooting Gallery and other similar devices (per rides) 110.00
II. Bump Cars and the likes (per car) .. .. .. .. .. .. .. .. .. . 60.00
Ill.Jukebox (per machine) .. .. .. .. .. .. .. .. .. . .. .. .. .. . .. .. . 60.00
IV. Music and Sound st
stem for lease ( per machine ) .. 110. 00
V. ideoke or player ( ber machine) .. .. .. .. .. .. .. .. .. .. .. 60 .00
18.2. Ba or Cocktail Lounge/~eer Garden & other similar ... . 550 ,00
18 .3. Billi rd or Pool Hall (per table) .. . . .. .. .. .. .. .. .. .. . .. . ... 60 .00
·18.4. Bo ling Establishments:
I. utomatic .............. . ...... .... .. ... ...... ... ..... . ... .. . 550 .00
II . ~anual ...... ... .. .. .. : ... .... .... ... .... ... .. . ... .. ....... .. . 440.00
I
I 48 .
 I I
'•

18 .5. Boxln Stadium, Auditorium, Gymnasium, Concert Halls and

other lmllar halls (lnc,luding inside school campus for rent) 550.00
18 .6 . Dane Hall ...... .. ..... :...... .. .... .. .. .. ............... .. ..... .. . . 330 .00
18.7. Clrcu Carnivals and other similar places .. .. . .. .. .. .. .. . .. 550 .00
18.8. Cock~lt ................... ... ............. .. ...................... ... 1,100.00
18.9. Floor how, Fashion Show, Stage Show ( pe r day) .... .. 550.00
18.1O. Fun H ti'se, carnlval rl,des (Indoor) . .. . .. .. .. .. .. .. . .. .. .. .. .. 550 .00
18.11. Golf C urse ... ... .... .. ·.......... .. ... .. ....... ..... ..... .. ... ... , . 1, 100.00
18: 12. Golf I riving Range .... ..... ..... .... ...... .. .... ..... .. ... ..... 550 .00
18.13. Night/ ay Club .. .. .. .. . .. .. . .. .. . .. . .. . .. .. .. . .. .. .. .. .. . .. .. .. . 2,200 .00
18.14. Offtra k Betting Statldn .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . 1 1500 .00
18.15. Orche tra , Combo and other Musical Bands or Groups .. . 170 .00
18.16. Race racl<s ........ .. .. .. ............ ..... .......... ....... ..... 1,100 .00
18.17. Skatin .Rink ............ ...... ................. .......... .......... 220.00
18. 18. Swim lhg Pool, Resqrt and other similar pl aces..... ..... 330 .00
18.19. Tenn! /Pelota/Polo/Squash Courts and si milar places.. . 220.00
18.20 . Theat rs and Clnenia Houses .. .. .. . .. .. .. .. .. .. . .. .. .. . .. . 1, 100.00
I. It! erant Operator .. . .. .. . .. . .. .. .. .. .. .. .. .. .. .. . .. . .. .. . .. 550.00
II . VI eo Houses , Mini Theaters..... ............. ..... .. .. 330 .00

19) CAR EXCHANG ( of second hand/surplus ) ........ ...... .... . .. 1, 100.00

20) HOLDERS OF G V ERNMENT ~ RANCHI SE (except tricycle and/or pedicabs)

National .......................... ......... ........... .. ..... .. .. 3,000 .00
Local ·· ··· ··· ·· ··········· ·· ···'· ···· ··· ··············· ···· ·· ···· 1,500.00

21) FILM SHOOTIN (per day) .. .................... .. ............... . 500.00

22) LEARNING INST TUTIONS :

22. 1 Nurse and Kindergarten ........... .. ... .. ........ ... .. 550 .00
22.2 Vocati nai Schools .................. ................... .. 550 .00
22.3 High s;chool Level only .. .. ... .......... ..... ... ....... .. 1, 100.00
22.4 Unlverh ltles, Colleges .. ... ....... ..... ... ... ..... ... ... .. . 1,500 .00

23) RADl~ BROADCl STING STATl,ONS (AM & FM frequ ency) .... 220 .00

24) EDUCATIONAL/ IF E PLAN/M EMORIAL PLAN/PENSION PLAN/

HOSPITALIZATI N PLAN and other PRE-NNED BUYING PLANS:
24.1. Principal/ aln Office ......... .. .... ...................... .. .... ..... . 1,100.00
24.2. Per Branc ·Office/Agency . .. .. .. .. .. .. .. . .. .. .. .. .. .. .. .. . ... .. .... 550 .00

25) OTHER BUSINE S TRADES OR OCCUPATION NOT SPECIFICALLY

MENTIONED AB V E.. ... .. ... ....... .. .............. ... ........ ......... ... 220 .00

Provided, that m nufacturers , exporters , importers, wholesalers, and /or retail ers
of hazardou s, toxic, fl am able or explosive materials or products shall pay an additional
ONE HUNDRED PERCENT (100%) of the rates herein prescribed; Provided, further, that
when tl1e business is co ducted with some other businesses In tl1e same place, the fee to
be collected shall be tha which has the highest rate amon g the businesses concern ed,
plus FIFTY PERCENT (50° ) thereof, except those falling under items ( 18. 9 and 20) which
shall be collected sepa ately; Provided, that In no cas e shall a mayor's permit be
assessed to exce ed TEN HOUSAND PESOS (P10 ,000 .00) per annum .

I 49
Section 81 . Time o Pa ment. - The fee imposed in the preceding section shall be paid
to the City Treasurer upon application for .a Mayor's Permit before any business or activity
can commence and ithin the first twenty (20) days of January of each year in case of
renewal thereof.

ARTICLE 21
SPEC IAL PERMIT TO SELUSERVE LIQUOR

Section 82 . Li Permit. - Establishments and/or Individuals engaged in the

manufacture, retail a d/or wholesale of liquor or Intoxicating beverages shall secure a
permit form the Liq or Licensing and Regulatory Board , Office of the Mayor, before
producing/serving/dis )ensing/selling the same .

Section 83. A lica ion/Fil in Fee. - Any.' person desiring to produce/sell/serve and/or
dispense llquor, sh al file an application therefore in the prescribed upon payment of a
filing fee, as follows :

Retailer . .. ... .. . .. .. ... ... .. .... .... ...... .... .......... .. .. .............. ... .. . .. . 20.00
Wholesa le .. ... ......... ..... , ........ . .... ~ .. .... ..... ... ...... ..... ....... .. .. . 40.00
Serving/Dispe i slng .... .. ... .. . ... ................................. .. .. .. .. ... . 100.00
Manufacture/ istlller/Producer . .. ... ... ........ ........ ... .. ..... ...... . . .. . 100.00
Special Perm I (for amusement plat.es) .......... ..... ......... ...... ... .. 500.00

ermit Fee for Sellin /Servin Li uor durin Prohibited Time. -

No licensed liquor de ler shall sell or ser.ie liquor before 8:00 a.m. and after 10:00 p.m.,
except for sari-sari st res allowed only from 8:00 a .m. and to 6:00 p .m . However, Special
Permit may be Issue upon payment of an annual fee in the amount of TVvO THOUSAND
PESOS (P2 ,000.00) f r a qualified establ_ l shment other than amusement places to be
allowed to sell liqu or ro m 10 :00 p.m ., but not beyond 2:00 a.m. Special permit may be
issued to qualified am sement places to serve/dispense liquor beyond 10:00 p.m. but not
beyond 3:00 a.m. , up n pa yment of FOUR tHOUSAND PESOS (P4,000 .00) per annum .

It shall be unl a ful tor any person tp sell, buy or otherwise dispense of any kind of
hard drinks or liqu or t om any sari-sari st6re within the jurisdiction of Bacolod City from
6 :00 p.m . to 8:00 a.m .

(In Addition to the Special Permit Fee)

Regulatory Fee Per Annum

VVholesale Retail
Imported Llqu o 4 ,00 0.00 2,000.00
Domestic Liqu r (Loca l Wine) 1,500.00 500 .00
Fennented Liq or (Beer) 800.00 400.00
Vino 400 .00 300.00
Tuba , Basi, Ta 300 .00 200.00

Regulatory Fe In Amusement Places like night club, bar, cocktail lounge, beer
garden, disco hou se, videoke bar, cabaret, ballroom dancing halls, sing-a-long pub
houses and other simil r establishments : 1

Imported Liq uor\ . . . . . . .. . . .. .. . .. . . . . . . . . .. .. . . .. .. . . . . .. . .. . . .. .. . . . . . .. . . . . .. 5,000 .00

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 Domestic Liqu or (Local Wine) .. / .. .... ................... ... .. .... .. ...... 3,000.00
Fermented Llqu r (Beer) ...... .. :.. .. .. .. .. .. .. . .. . .. . .. .. .. .. .. .. . .. .. .. .. .. 4,000.00
Vino . .. ... .... .. ... ...... ... .. .... .. ... .... .. ... ... .... .. . ... .. .. .... . .. .. . .... ... 1,000.00
Tuba, Basi , T ap ~ y .. .. .. ... ... .. ... ... ..... ....... . ...... ... .... .... . .. . ... ... .. 1,000 .00

I
Section 85. Time of lt>a ment. - The fee herein Imposed shall be paid to the City
Treasurer before th e re ease of the special pennlt and renewable annually on or before
the twentieth (20th) day ' f January of each year.

, ARTICLE 22
!S PECIAL PERMIT TO SELL TOBACCO
ANDtqR CIGARETTES

Section 86. Payment! of Fees . - Any person , before engaging In the sale and
manufacture of tobacco !or cigarette shall first secure a Mayor's Penn it from the Business
and Licensing Office , OTt lce of the Mayor, and pay the corresponding .permit fees to the
City Treasurer, In the fo l.lowing rate :
Nature of Busin ~s s Rate of Fee/Annum
Wholesale 200.00
Retail 50 .00

Manufacturers s all be taxed under Section 16(a), and the Permit Fee should be
based under Section SO( a) of this Ordinance .
I
Section 87. Time of · a ment. - The above imposition shall be paid annually and
renewable on or before he twentieth (20t11 ) day of January of each year.

ARTICLE 23
BUILDI G .AND OTHER CONSTRUCTION PERMIT FEES

Section 88. Administ ative Provision. - All applicable rules and regulation in
Revised lmRlementln
~ines P.O. 1096
on the rates of fees, ch

I ARTICLE 24
FEES FOR THE REPRODUCTION OF CPDO DOCUMENTS

A . Research Fee p 20 .00

B . Books Hardcopv Digital File

1. Comprehen sive Land Use Plan P 500 .00 (B & W)
(Master Cop~ w/ Colored Maps ) 1,500 .00 150.00
2 . Socio-Econ onp lc Profile 500 .00 150.00
3. Data Bank L 500.00 150.00
4 . Bacolod Tren ds 300.00 150.00
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 C. Maps (Hard cl opy)
HP PapJr Standard Special T epics
1. Letter (81.4" x 11") 25 .00 50.00
2 . A3 (11" x 1 ") 50.00 100.00
3 . A1 (20" x 3P") 200.00 . 400.00
4 . Ao (34" x 55") 400.00 1,000.00

D. Digital Maps ~t P30.00/sq .ft. (Jpe~ format)

Note: 1. For securi~ purposes, we don 't cater Flashdrive/USB; therefore, please bring
your own D/DVD.
2. Blank CD costs P25.00

. AR•T ICLE 25
SANIT~RY INSPECTION AND HEALTH CERTIFICATE FEES
Section 89. Sanita Ins ection FeE! . ...:. Every owner/ operator of business, industrial,
commercial, or agrlc ltural establishment$, accessories, bulldlngs or houses for rent shall
secure sanitary certi, icate or permit for the purpose of ·supervision and enforcement of
1
existing rules and regulations on sanitation and safety of the public upon payment to the
City Treasurer of an annual fee In accordance with the following schedule.
. I
a) Financial lnsti\tutlons such as banks, pawnshops, Insurance companies, finance
and other in estment Companie~. dealers in securities and foreign exchange
dealers.
Main Offic~... .. .......................... ........................ ... . . 325.00
Every bran h office .... ............... _... _.......... ........ ..... .. . . 250 .00
b) Gasoline serv ce and filling stations .. .. ........ .. .......... ...... .. .. 475 .00
c) Private hosp it Is .. .. ............ ..... _.... .. ..... ...................... .. . 700 .00
d) Medical clinic and dental and animal hospitals .. .... ........ ... . 325 .00
e) Dwellings and other spaces for lectse or rent
Hotels, motels, apartels , pension lhns, drive Inns .............. . 700 .00
I. Apartme. ts ..... ...... ... ... .... ............. .... ......... .. ...... ... .. . 250.00
1
II. Houses for rent ................. 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. .. .. .... . 200 .00
\II . Dormitories.• lodging or boarding houses ... .... __ . _. _. _....... . . 500.00
f) I nstltutions of l ~arnlng ......... .... .... ~ ................................... . 700 .00
g) i~~d~~e~~~;g~~ii~typ~". ~~bl~'.. ~~d ·~i~~i~~~· ·~;~~·~~;~~ti~~· .... . .
250.00

companies ! ... ......... ... .. ....... ... ... ... ....... ... .... .... .. ...... .. .. . 250 .00
ii. Telephone, yiectric and power cd>mpanies:
Main Offl<",e ..... .. ............. .... .. ~ ........... ............. ....... ... . 400 .00
_Every bran h office ........ .... ......... .. .................... ... ..... · 250.00
ill. Administrati diri, display offices, and/ or offices of professionals . 100.00
k) Peddlers . ... .. ..I.... ....... ................ .. ... .................. .... .. ... .. .. . 150 .00
I) Lending invest rs ...... .. ........ .. ........... ... ....... .. ... ............. .. . 250.00
m) Manufacturer , producers, foundry! shops, laboratories, privately
owned marke\6. shopping centers, itallpapas, and warehouses . . . . 700 .00
n) Amusement p(aces, such as theaters, coliseums , Sauna baths ,
Massage cllnlk, operators of golf course, cockpit arenas,
bowling alleys stadia ...... ... .. ..... .... .. .... . .. . .... .. .......... ...... .. . 700 .00
o) Oth er amusement places not mentioned above .... ......... .. ..... . 500 .00
t
p) Importer, exporter and wholesaler ........ ........... _.. ........... ... .. . 700.00

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q) Public eating pl ces, such as restaurants, refr~~h.ment p~rlor,

carlnderla, etc. public eating places with oO
o·r.mb're personnel .. . 700.00
public eating pl ces with le~s t_han .50'W~t~~-~~~1 ......... ... ., ..... . 500.00
r) Establlshment offering servl100s si:.!bh ~§ wJHdlr;g , vulcanizing,
printing; plJbll s Ing, tailoring , bE1rber ~Hop', \~ha other similar services 450 .00
· s) Funeral. parlors ... .... .. .. .'.".... ..... .. .' .... ......'. .. .. ... ........ ... ..... .... . 500 .00
·t) Retailers and o her estaqllsliitierlts not Included In the above .. . 150.00
. ' . '1·:-~'i 1 ~ •

In cases where a slngle peq;cn, R~rtn~rehlp, or corporation conducts or operates

two OT more buslnesse o·n' one ~la~ ~f e$,tapllshment, the sanitary inspection permit fee•
1

shall be Imposed on th ·business with the hlg,hest rate.

u) Occupancy sa itary permit fees shall be Imposed on newly constructed

bulldings/dwelli g .. ·:.
houses, aS foli o . ~'. I '
1) Residential ......... ....... , ........... ... ... ....... ...... ....... .. .. ... . 200.00
2) Commercial , ...... .. .. ... ......... ... ........ ............. ............ . 300 .00
3) · lhl:iust~1a1 .. '\ ....i ... ...... .. , ....................... . ... . . . .. . .... ... . .. . . 400 .00

Du.ring the pr cessing of the auildlng Permit, application for the same should
pass through the City H ·'aith OfflcE!r.
. . . I' ,
v) Other Charges ' · . .
· 1) Laboratories · .oi\d'Libting th~ following: ~
\ .,;.L ' ' ''" ·
(a), sp_y ~·i . ifd t:X~rr,itn~tlpn ... ... ... .. ........ .. ... .. .... ..... .
"!
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65 .00
. (~), ~r~ rt s .$ t~inlng for vc Clearance .... ........ ... . .. 65.00
(c) tBc· ··. ·· ··· ······ ·:........... ...... ............. .. ........... . 50.00
(d) ~1008 '.fyplng· .' ...'.,'1,•••.• , . ,, ••••• • •• • •••••• •• ·; • • • · • • • • • • • • • 30 .00
(e) 'Rbutf ·e ·stool Examlnatlcm ....... ; ....... ..... ...... . 30.00
(fl Water halysls-Ba.cterlologlcal ...... ..... ............ . 200 .00
(g) Pregn ncy Test ........ ... ............................. .. 100.00
(11) Pap's smear ............ ......... .. ... .................... . 80 .00
(I) Skin l,lt (leprosy) ... ...................... ..... .... ... . 20 .00
U) Urln altsls ... ... ............ .. .. .................... ... ... .. 30 .00
(k) Hepa _ f Ag ...... .. ...... .. .. .. ..... ...... ............. . .. 80.00
(I) Issuance of Medico Legal Cert ... ..... .............. . 50 .00
(m) Post ortem Exam ....... ........................... . .. 200 .00
2) User Charge .
(a) HIV/Al S Seminar Fee .... ....... ............ ....... .. 50.00
(b) Insect n9,Vennln Control Fee ... ....... ....... .... .. 200 .00
(c) Massa lst Course Seminar Fee ... ........ . ... .. ... .. 100 .00
3) Clinical Servic s
(a) Regist atlon ...... ...... .. ... : ~ ..... , ... .. ... .. .......... .. 20.00
(b) Norma Delivery Fee ................ ..... .. .......... .. 422 .00
( c) Local nesthesia .. ............ .... .. .. ........... .. .. .. 30.00
· (d) Abno ~ · 1al Delivery Fee .... .. .. .................... .. .. 539 .50
(e) Skin T sting (antibiotics, anti tetanus) .. ......... .. 20 .00
Famlly Plann ng
(a) Pills
(b) DMPA
(c) Non S lpel Vasectomy
(d) Love B, ads for NFP
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(e) caldoms
4) Permits a d Other Charges
(a) Issuance of Sanitary Permit
F od Establishment ............. ...... ............... .. 100.00
R sort/Hotel/Clnema!Theater ... ...... .. ... .. .. . .... . 100.00
B rber Shop/Massage/Spa . ... . . ...... . . .. .. . . . . . ... . 100.00
(b) Pr marriage counsellng/Famlly plann ing ·seminar 100.00
100.00
(d) Sa ltary Permit for clearing septic vault .... .... ... . 100.00
( e) Tr nsfer of 'Cadaver .. ................ ..... .. ... ........ . 100.00
(f) w ter disinfection ........ .. .. ............ ... ....... .... . 100.00
(g) Ce lfloate of r'ater potability , ........... .......... .. 50 .00
(h) Cr matlon pertntt ....................................... .. 100.00
5) Bacolod ity Mental Health Care Center, monthly fees :
Patien of: Bacolod City Residents.... ........ .. .. .. .. . 8 ,000.00
Outside Bacolod City Residents .... .. .. .. 10,000 .00
6) Bacolod City Lying-In and Birthing Home Center, delivery fees:
Non- ciders of PHILHEAL TH CARD (Non-Members)
I · Baco\od City Residents .. ... ........... ..... · 1,200 .00
Outside Bacoldd City Residents.......... 2,000.00

Section 90. Health ~rtlficate Fee. - All persons employed in business establishments
engaged In food, entkrtalnment, and personal services are required to undergo medical
and physical e.xami atlon given · by government hosp i'tals, medical clinics, and those
private ho~pltals and edlcal clinics that maybe accred itec;I for th.e pu,rpose. Based on the
favorable results of t e
medical and health examination and upon payment of an annual
f~ of FIFTY PESOS (P50.00) to the City Treasurer, the applicant shall be issued a
chronologlcally numb red and serialized health certificate. lhe City Health Department
shall keep.a file copy 1 f the results of the medical and physical examination.

1. Medical Certlf :cate ... .. . ..... .. ... ..... ...... ........ . ........ ... .. .... . 50 .00
a) EHS Form 02-A (Yellow card- Food handler) .. ............. .. 50.00
b) EHS Form 02- 8 (Green card-Non Food handler) ......... .. 50.00
c) EHS Form 02-C (Pink card-Entertainer) ..... .. ...... ........ . 50 .00

ARTICLE 26
POLICE CLEARANCE FEES

Section 91 . Police learance Fees . - The following police clearance fees shall be
collected for each lss ance thereof: ..

a) For employm~\nt,
scholarship , study grant,
110.00
for other purp ses not herein specified .. . .. . .. .. . .. .. .. .. .. .. .. .
b) For firearms p~. rmlt application .. .. ...... ........ ...... ... ..... . ... . 250 .00
c) For a change f name ......... .... .... .. ...................... ., .. .. .. 200 .00
d) For passport r visa application ...... ... .... .... .............. .. .. 200.00
e) For appllcatlo for Filipino citizenship .... .. .. .............. .. .. . 550.00
f) Certification that the document Is a Certified true c opy .... . . 150.00
g) Forsearnan a pllcatlon ..... . .................... . .... . ....... .... .. 200 .00
h) Study grant a road ......................... ...... ......... ...... ... .. 175.00
I) Comelec reg ls ration .. . . .. ... .... ... ... .......... .... .... . . . .... . ... . 50.00

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j) Others • o • '' • •' o o 0 • o '
I
of I ' o ' , / 0 ' to o I ' o o o I 0 I 0 > ' ' o It I I 0 0 I I I 0' 0 o t Io t 0 0 • 0 ' I o 0 t ' 150.00

In addition to the above fees, the following service charges shall be collected:
k) Verification fee. ... ... .......... . ... ... ..... ... ....... ... .... ... ... .... . .. . 30.00
I) Finger printing .. .. . .. .. .. . .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. . .. .. . .. .. . .. , 50.00
m) Photo, if taken b the agency . .. .. .. . . .. . .. . . . .. . .. .. .. . . .. . .. .. .. ... . ! 60 .00
Any renewal of olice clearanqe certificate shall be charged tl1e same rate as
above , except those re ewed within a year upon request of the party to whom the same
was issued which shall e charged FIFTY PERCENT (50%) of the regular rate .

Section 92. Exemption~ - Tl1e fee shall not be collected from offlclals and employees of
local and national gover j ment whose requests are related to official business .

Section 93. Payment o, Fees. - The fees shall be paid to the City Treasurer or his duly
authorized deputies upo issuance of an order of payment made after the application for
police clearance was resented. An automatic increase of TEN PESOS (10.00) be
imposed year thereafter after the approval of this Code without the need of further
legislative action for all H~ es stated above .
. '

ARTICLE 27
· ROCESSING FEES FOR SUBDIVISION
AN ~ CONDOMINIUM PROJECTS I ACTIVITIES
Section 94. Im osltio of Fees . - Owners or operators of h·ouslng subdivisions and
I
condominiums shall pa the following fees to the City Treasurer based on the order of
payment issued by th e Office of tl1e Bacolod Housing Authority in accordance with the
following schedule : !
i
A. RESIDENTIAL i
1) SOCIALIZE d
i. Prellm lnafy Approval & 4ocatlonal Clearance ... . .. . . 140.00/ha.
IL Fina! Ap ~oval I Development Permit ...... ...... .. .. .. 830 .00/ha.
Ill. Alteratio PenTiit ... ... ...... .. .. ... ... .. .................. .. 830 .00/ha.
iv . Building ermit .... ............ . .. . ... .. ......... . .......... . 8.30/sq .m.
v. Occupan yPermit ...... .. .. .. ..... .... .... .. ..... ........ .. 8.30/sq.m.
vi. lnspectio Fee .. . ..... .. ......... .. .......... ..... ... ... .... . 430 .00/ha.
2) ECONOMI C
I. Prellmln ry Approval & Locational Clearance ... .. . . . 330 .00/ha.
ii. Final Ap roval I Development Permit .............. ... . 1,820.00/ha .
ill. Alteratio Permit . .. . .. ............. ..... ... .. ... . ...... .. .. . 1,820.00/ha.
iv . Building · ermit .... .. .. .. : .. ...................... .. .. .. .... . 8.30/sq .m.
v. Occupan y Pennlt ..... .. ... ...... .. ................ .. .. .. .. 8.30/sq .m.
vi. lnspectio Fee ... ...... ..... .... . ..... ....... .... .... . .. ... .. 850.00/trn .
3) OPEN MAR ET

. .... .
I. Prellm indry Approval & Locational Clearance ... .... . 530 .00/ha .
Ii. · Final Ap~roval I Development Permit ... .. .. ... .. ... ... . 3,290 .00/ha .
iii. Alteratl o~ P e m1\t . ..... .. ........... ..... .. ......... .. .. ... .. . 3,290 .00/ha .
iv. lnspectiol Fee ...... .......... ...... .... 1,660.00/ha.

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B. INDUSTRIAL I NO COMMERCIAL
1) Prelirnina Approval & Locational Clearance ..... . .. . ... . 850 .00/ha .
2) Final Appr val I Development .......... .. .................... . 13,470.00/ha .
3) Alteration ermit ............. .... .. .......... . ... .... ........... . 13,4 70 .00/ha .
4) lnspection,Fee ................................ . ................ .. 3,110.00/ha .

C. FARM LOT
1) Prelimina Approval & Locational Clearance ............ .. 380 .00/ha .
2) Final App val I Development .... .. ........ .. ...... .. .... . .. . 1,580 .00/ha .
3) Alteration ermlt ............ .. ............. .. .............. ... .. . 1,580 .00/h a.
4) Inspection F'ee ..... ........ .. . .. .. .' . ..... . .. .. ... . ..... . ........ . 1,070 .00/11 a.

0 . MEMORIAL RK I CEMETERY
1) Prelirnina Approval & Locational Cl earance
i. Memo ial Park .. .. .... .... .... .... .. .. .. .. .. .. .. ... .. . .. . , .. .. 830 .00/ha .
ii. Cem e erles .... .. ... ... ..... .. ..... .. . ...... . ..... ...... .... . . 830 .00/ha.
iii. Col um arium ......... ... . .. . .. .. .... ... .. . .. ...... ....... .. .. . 4, 150.00/ha .
2) Final App val I Development Permit
i. Memo ial Park .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. . .. .. . .. .. . .. .. 3.1O/sq .m.
ii. Ceme eries .. . .. .. .. .. .. .. .. .. .. .... .. .. .. .. .. .. .. .. .. ...... .. 6.20/sq .m.
iii. Colum arium .... .. .. .. . ..... .. .. .. .. .. . .. ... .. .. .. .. . .. .. ... . 6.20/sq .m.

3) l.Alte~~l~~~ 1 :ir;~~~ .. . . . .. . .. .. . .. . . . .. . . .. ... . .. .. . 7 . 1O/sq.m.

4)ii.lnsp~~~oe~e;~: ........... . .. .. ................ .. ............. ... 5.90/sq .m.

i. Memo ial Park .. . .. .. . .. .. .. . .. .. . .. .. .. .. .. .. .. .. .. . .. .. .. . .. 1,780.00/ha .

ii. Ceme ,erles . . . . .. . .. .. . . .. . . . . .. .. . .. . . .. .. . .. . .. . .. . .. . . .. .. ... 1,070.00/ha .
iii. Colu barium .. .. .. .............. :. .......... ................... 26 .10/sq.m .

Section 95. Review iof

Plans . - The Sanggunlang Pan lungsod shai1, subject to national
law, process and pprove subdivision plans , resid e ntial , commerclal or industrial
purposes , condom\ !urns and othe r development projects/activities and to collect
processing fees an other charges , pursuant to sec.458, (a), (2), (x) of R.A. 7160.
However, the Sa ggunlang Panlungsod designates the BACOLOD HOUSING
AUTHORITY (8HA) r its authorized representative as its technical staff for the review of
subdivision plans/prdjects (City Ordinance 115-93) .

ARTICLE 28
ZO 1 ING ANO/OR LOCATIONAL CLEARANCE FEES

Section 96. lmposit on of Fees . - Fees for zoning and/ or locational clearance for land
use shall be colledted from th e owne rs and/or contractors of land development,
construction, renova 'ion , and exp ansion projects , as foll ows:

a) Appl ication/ Riling Fee - For every application for locational clearance irrespective
of whet~1er a ~ proved or not, motions for recons ideration, reclassification and for
f1\ing of comp alnt, as follows :
1) Motion for econ slderatlon .................. ..... ..... ... . ...... . 178.00
2) Petition/ rer uest for reclassification ............. .. ..... .. .. .. . 675 .00

I 56
 This ex ludes the cost of reclasslflcatlon proceedings, sLich as production/
reproduclio of maps and ·other documents, public hearirigs and publication
that likewis shall be charged to the applicant/ proponent.

3) For filing co1 plaint (except those Involving pauper-litigant which

shall be free of charge) .. . . .. . .. .. .. .. .. .. . .. .. . .. .. .. . .. . .. . . ... 50 .00
4) Zoning Fee Every operator of business shall secure a clearance
or zoning ce iflcate from the City Planning and Development Office
for the purpo e of enforcement of existing rules & regulations on
city zonlflcat1 n before they can be Issued a business license.
Tl1is clearan e should be ls~ued to business owners or operators
upon payme t to the City Treasurer of a zoning fee .. .. . .. .. .. 50 .00
5) Locational cl arance fee for business and Industrial .. .. .. .. .. 50.00

b) Residential str ctures , single ()r detached other than apartments, townhouses,
dormitories, an subdlvislon/cohdomlnlum projects, the cost of which Is:
100,000 00 and below .... .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. 200 .00
over 10 ,000 .00-200 ,000 .00 .. .... .... . .... .. .. .. ..... .... .. . 400.00
over 20 ,000 .00 ... .... . 1...... .. .. .... .. .......... .. .. .. ...... . 500 .00 plus
1/10 of % of cost in excess of 100,000.00
c) Apartments/To 1.1houses:
500,000 00 and below .. .. .. .. .. .. .. .. .. .. . .. .. .. .. .. .. .. .. .. 1,000 .00
over 50 ,000 .00 - 2 million .. .. .. .. .. .. .. .. ... ... .. .. .. .. ... 1,500.00
over 2 ill ion .. .. .. . .. . .. . .. .. .. .. .. . .. . .. .. . .. .. .. .. .. .. .. .. .. . 2,500.00 plus
1/10 of ·% ofcost in exoess of 2 Miiiion regardless of No. of doors

d) Dormitories
Two (2) }v, llllon and below .. . .. . .. .. . .. .. .. . . .. . . .. .. .. .. .. 2,500.00
Over T~~b (2) Million .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. . 2,500.00 plus
1/1 O of % of cost in excess of 2 Million regardless of No. of doors

e) Institutional , the project cost of which Is:

Two (2) llllon and below .. .... ............ .. .. .......... . 2,000 .00
Over T · (2) Million .. .. .... .. .. ..... ...... ..... .-..... .... .. 2,000.00 plus 1/10
of 1% of cost In excess of 2 Miiiion

f) Commercial, In ustrial , Agro-Industrial , the project of which Is:

100 , 000~00 and below .... .......... .. ...... .. ...... ..... .. 11000.00
over 10 ,000 .00-500,000.00 .......... .. ............... .. 1,500.00
over 50 ,000 .00- 1 Million ......................... .. .... .. 2,000.00
over 1 ii lion - 2 Million . .. .. . .. ........ .. .. .. .... .. ...... . 3,000 .00
over 2 Million ...... ....... , .... ........ .. ........ ... ..... .... . 2,000.00 plus 1/1 O
of 1% c st in excess of 2 Million

g) Special Uses/S ecial projects (Including Memorial parks, Gasoline station, Cell
sites, Slaughter house, Treatment plant, etc.) the project of which is:
2 Million and below .. ........ .. ...... .............. .... .... .. 5,000 .00
over 2 Million ... .. . ... .. . 1 . . . . . . . . .. .. . . . . . . . . . . . . . . . . . . .. . .. 5,000.00 plus 1/10
of 1% cdst In excess of 2 Million
h) Temporary Use Permit ...... .. ... .. .... .. .... ...... .... .. . ... ... ... . 500 .00
i) Re-zoning Fee ........ ... .. . .... .. ... ..... . .. .. .. .. .. .. ..... . ....... . 1.00/square meter
j) All zoning certifi tion fees .. .... ........... ..... ,'. .. .... .. .. .... . 0.50/square meter
//

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k) No location al Idea ranee upon constr~ctlon.
.. . .. . . .. . . . . . .... .
I) Reclasslflcatl n fee ... .. . ... ... .. ...... '· ........ .. ... ....... ..... .
10,000.00
1.00/square meter

Section 97. Appllc tlon and Certification. - Applicants for locational clearance for
conforming project o~actlvity shall submit their application to the Zoning Official. After due
verification and Ins ection conducted · by the said official or his duly authorized
representatlve, ace 1f1cate thereof shall be;lssued stating , among others, that the subject
property, business, ulldlngs, renovation, .e xpansion are in conformity with the existing
zoning classification f the City .

Section 98. Pa ment of Fees. - The fees Imposed in this Article shall be paid to the City
Treasurer before the permit to develop land , construct, renovate and expand, in Bacolod
City is Issued.

ARTICLE 29
EXCAVATION PERMIT FEES
(ROADS ANb WATERWORKS)

Section 99. lmposi ion of Fees. - Fees and charges shall be ·collected from any
applicants who shall r ake , or cause to be made, any excavation within the City .

1. Permit for ex aveition - P100 .00/permlt not exceeding 10 meter In excess of 10

lineal meter pl s 25% of permit fee for the next preceding lineal meter.

2. Restoration C st of Pavement:
2.1 Gravel/Sta e Macadam roads : P426 .00/sq .m . Excavation exceeding one
· meter in f pth shall be subject to additional charges equivalent to TWENTY
.FIVE PERCENT (25%) of the above rate.

2.2 Asphalt P vement: P1 ,256 .00/sq .m .

(Bltumlnou macadam type concrete surface course and the like with
compacte1 thickness of 2" - 3" (thick) low type asphalt pavement of
compacte thickness below 2" shall be charged 70% of the above rate .
· Special ty e of asphalt pavement In excess of 3" thick shall be subject to
additional ~harges on the basis of the estimate made by the City Engineers for
this purpo~e . .

2 .3 Concrete avement
2.3(a) 8" (0.40m) thick .. ........ .. ... ..... ..... ..... . .... ... .. ... . . 1,073.00/sq .rn .
2.3(b) 6" (q t 524m) thick ...................... .. .. ........... .. · 912 .00/sq .m .
2.3(c) Cojrete sidewalk (0.1 Om) thick .... .... . .. ...... ... . 619.00/sq .m .
· 2.3(d) Com;blnatlon curb & gutter type "A" .... .. .... ....... . 963.00/ln .m .
2.3(e) Con<trete gutter ...... ......... ............ ..... ........... .. .... ... . 619 .00/ln .m .

2.4 Restoratlor shall be done by the City Eng ineer's Office unless the contrary is
authorized y a resolution from :the Sangguniang Panlungsod.

(a) Restor tlon works and other consequenti al res ponsibllltles or obligations
over ex vations after the completion of tt1e underground works shall be
done b the CONTRACTOR/IMPLEMENTING AGENCY. For Individual
connection, the City Engineer shall do the restoration .
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(b) A cash eposit and/or :Performance bond of TEN PERCENT ( 10% ) for
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restorati n cost of the project undertaken by the Implementing agency
(e.g. BA IWA, PLOT, t$MART , GLOBE & etc.) based on the schedule of
restoratl n rates of the \:lty government shall be made refundable one (1)
month a er the explratlqn of a one (1) year period with a 'C ertificate of Full
Complet on determined by the City Engineer's Office. ,
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F r restoratlon w;xks to be undertaken by contract, the contractor
shall po t a guaranty t>ond of TEN PERCENT (10% ) equivalent to the
compute restoration 9qst. A certified machine copy of the guaranty bond
posted t the implemehtlng agency Is acceptable .
(c) For Ind! idual connections, a casl1 payment for restoration works shall be
made to he City government.

Section 100. Filln o A llcatlon. ! Applications for permit to undertake excavations

shall be filed with the ity Engineer. The permit shall be released within ten ( 10) working
days after submission of all requirements. Excavation permits Involving the Natlonal
Roads are obtain from he Department of Public Works and Highways which has the full
jurisdiction 1:n the repair and malnten~nce of all national roads.

Section 101. Condlti ns for Permit. - The permit to undertake excavations shall
contain, among others , such condition as may be necessary to ensure publlc safety and
convenience . All such excavations s,hall be In accordance with the excavation and
Installation plans appro ed by the City Engineer.
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Section 102. Exercis of Su ervlsion. - All excavation works shall be under the
supervision of the City Engineer to ensure compllance with the installation plans and
other conditions In the ennlt.

a) Temporary s.u port of adjci>ining property . - The person causing any

excavation to b made shall provide such sheet. piling and bracing as may be
necessary to pr vent materials or structures of adjoining property from caving in
·before perman nt support shall have been provided for . the sides of an
excavation .
b) Permanent sup ort of adjolnltig property.- \Nh~never provis\ons are made fore
the permanent upport of the $Ides of an excavation, the person causing such
excavation to b made shall construct an appropriate retaining wall which shall be
carried to a heig t sufficient to r~taln the soil of an pdjolnlng area .
c) Entrance of an adjoining premise. - For the purpose of temporary support to
adjoining prernL es, the person causing an excavation to be made shall get the
consent of the owner of the ;adjoining premises to enter said premises and
construct the te1 porary support. However, If such consent and entrance are not
granted, the ow er of adjoining premises shall be responsible for providing the
necessary supp rt, as the case; maybe , to his premises at his own expenses, and
for tllat purpos , Ile sl1all be given authority to enter the premises where the
excavation is to e made.

the depth of 111 \ re than four (4) feet bele

a) Excavation mo e than four (4) feet deep. - V\lhenever an excavation Is carried to
curb, the person causing t::

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excavation to be made shall seek consent to enter the premises of adjoining

structures at all times . If grant~d the consent of the owner of the adjoining
structures to enter, he shall, at his own expense , preserve and protect from
damage all e !sting structures, the; safety of wh ich may be affected by that part of
the excavatio which extends mdre than four (4) feet below the curb line. He
shall, support uch structure by proper foundation . If the owners consent to enter
ls not grante to the person causing the excavation to be made, It shall be the
duty of the o ner not granting the consent to rnake and provide the necessary
foundations , nd when necessa,.Y for that purpose, such owner shall be given
authority to enter the premises where such excavation is to be.made .

b) Excavations o .u r (4) feet or less In depth . - Th e person causing the excavation

shall preserv the safety of the structures wh ich may be affected by . th e
excavation an protect them from injury and support them by proper foundation
(except as ot erwlse provided In excavations more than four (4) feet deep); and
when necess ry for that purpose ,' the owner of the structures shall be given the
authority to en,er the premises wh~re such exca vation is to be made .
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Section 105. A late Markers and Guards . -

a) ns shall be provl~ed with appropriate markers and safety to

traveling vehl !es and pedestrians . Such ma rkers and safety guards shall carry
the Identity oft e person or agency undertaking th e excavation .
b) In the event of death, injury and/ ot damages caus ed by;
The na -completion of such works and/o r failure of tl;le one undertaking
the work to a opt the required precautionary mea sures for the protection of the
general public or violation of any of the · terms or condition of the permit shall
assume fully a I .llablllties for such 'death, injury or damage arising there from . For
this purpose , he excavator with permit shall purcl'1ase insurance coverage to
answer for thir party llablllty .

Section 106. Insert! n

Prohibited. - All excavations passing through canals and
Insertion through dral age or sewer pipes ;are strictly prohibited .

Section 107. Publi City Streets/Roa~s, Passageways, and Sidewalks.- The City
Engineer or his autho~zed representative' shall have the authority to inspect all diggings
and excavations beln undertaken on all city roads , passag eways, and sidewalks and to
require that restoratl n of th e excavated area meets the standard specifications
prescribed by the City - ovemment.
Unless all prlv te subdivision roads will be donated to the olty, only then such
roads are subject to th standard spectflcations prescribed by the City Government.

Section 108. Time of Pa ment and Surd arqe for Late Payment. ~The fees imposed
in this Article shall be paid to the City Treasurer before the permit to dig or to excavate
issued. Such permit I valid when the official receipt covering payment of the prescribed
fees is attached ther to . A surcharge of TWENTY FIVE PERCENT ( 25% ) plus TWO
PERCENT (2%) lntere t per month of the processing and excavation fees Imposed in this
Article shall be collect d from any person 1or entity which commenced to dig or excavate
before the pennlt was issued. Provided, f4rther, that wh en the excavation work is started
with due notice to the \ lty Government arid after the lapse of ten ( 10) working days from

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the date of filing and ace .ptance of the application for Excavation Permit, no surcharge or
penalty shall be Impose .

Section 109. Admlnlstr tlve fines -

a) Imposition of Fin s . Administrative sanctions not exceeding five thousand pesos

(5,000.00) shall b Imposed on the following cases:
1) Exca vating wit out an Excavation Permit;
2) Non-complian e with the work stoppage;
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3) Failure to po3 or display th·e Excavation Permit In a conspicuous place in
proJect site;
4) Failu re to Ins ta I road /highway safety construction devices;
5) Failure to lnsta I road signs and billboards .

b) Determination of mount of Fines.

1) light. of V iolatl n
(a) Failure to p st Excavation Permit In conspicuous place In project site .
2) Not Grave Vio ation
(a) Non comp\\ nee with work stoppage order;
(b) Excavating lthout excavation permit;
( c) Failure to 1estore the excavated portion of the street according to each
approved w rk schedule.

3) Grave Vlolatio1
(a) Failure to in tall road/highway safety construction devices; . '
(b) Failure to in tall road signs: and billboards. .
(c) Failure to estore the excavated portion of the road right-of-way to Its
original contl\tlons;
(d) Non-comp! ance with work stoppage order for excavating without an
Excavation Pemiit.

c) Schedule of Fines ,
Violation \ LIQ.ht Not Grave Grave
Minimum
Medium
I 100.00 500.00 1,000.00
. 200.00 1,50 0.00 3,000.00
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Maximum I 300 .00 3,000.00 5,000.00

The above fines s all be imposed as follows :

1) Minimum fine ..._ for failure to comply with the terms of the first notice .
2) Medium fine - ·or failure to comply wlth the terms of the secon.d notice.
3) Maximum fine for fa/lure to comply with the tem1s of the third. notice .

Section 110. Escalation Clause. - Should there be any increase In the cost of labor
and/or materials , lncludln the Increase In cost of operation and maintenance equipment,
upon the recommendati n of the City Engineer and subsequent approval of the City
Mayor, a corresponding i crease shall be adjusted In the restoration costs listed therein
but not to exceed fifty pe cent (50%) of the Increase In the cost of Items and not more
than often tl18n once A ye r.

Section 111. Revocatio of Permits . - Permits issued under thls article maybe be
revoked or ca nceled in ca es of emergehcy , when public Interest so demands or for non-
compliance with the condi ions of the permit.
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Section 112. Pena ties. - Any person violating any of th e provisions of this Article shall,
upon conviction, b punished by a fine of not less than one thousand pesos (1 ,000.00)
but not more than f ve thousand pesos (5,000.00) or imprisonment of not less th an thirty
(30) days nor mo e than six (6) mohths or both at the association, the president,
manager, or the pe on-In-charge of the' project shall be liable therefore .

ARTICLE 30
CIVIL REGISTRY FEES.

Section 113. Imp sition of Fees. .....J The followin g fees shall be coll ected for the
corresponding servl es rendered by the c;'ity Civil Reg istrar:

A) ~t~~~~~~fl~;~lty resident ... .. .. ........ ........ ...... ·. 100 .00

2) One oft e applicant Is a non-resident of Ba colod City ...... . 150.00
3) O ne (1) ppllcant/party is a Foreigner ............ .. .. .... ... .. . .. 300 .00
4) License · ee .. . .............. .. . ... . .. . ..... . ................ ... . ... ... . . 50 .00

B) ISSUANC E F CERTIFIED COPY OF MARRIAGE

1) Certified ach lne copy of Marriage (per copy) ......... ... .. . 50 .00
2) Certtfled ranscrlptlon copy (2 copies) ... .. .. .. .. .. .. .. .. ..... .. 50.00
3) Certified b Entry (2 copi es) " ..... ... .. .. .... .. ........ .. .. ... .. .. 50 .00
4) Endorse ent Fee to NSO (p$r set) ........................... .. .. 60 .00
5) Other su porting document (Notice, Application, Advice
and Con e nt) per copy ............... ... .. .. .. .. .. .... .. .... .. ... .. 20 .00

C) REGISTRAT ON OF COURT DECREES

1) Adoption .... . ... .. ........ .... ....... ..... ... . ... . ...... ..... .. . .... . 1,000.00
2) Annulm e t/Null ity of Marriage, Legal Separation, Divorce .. . 1,000.00
3) Change o First name and Correction of entry .... .. .. . .. 1,000.00
4) Presump Ive Death ..... .. ............. .. ........... .... ...... .. 1,000.00
5) All Court ecrees .. . ....... ........ .. ...... ..... . .. .......... : .. 1,000.00
6) For Late egistratlon (additional fee) ....... ............ .. . 200.00
7) Other su porting documents (per copy) ... .. .. ... .... .. . . 20.00

0) REGISTRATION OF LEGAL INSTRUMENT

1) Adml.sslo ! of Paternity/Acknowledgment ....... .. .... .. .. 300 .00
2) Leg1t1matl n .... ... ... .. .. .. ..... ...... . .. ......... .. ... .... .. .. . . 300 .00
3) AUSF - .A. 9255 .... .. ...... ...... ......... ........ .. . .. .. .. . 300.00
4) Legal Ca a city to Contract M~rriage .. ..... .. .. .. .... ... .. .. 300.00
5) Pre-Nuptl I Agreement/Marriage Settlement and
Other Le al Instrument ... ... .. . .......... ...... .. ...... ..... .. . 300 .00
6) Supportin · document (per CORY) .... . .... .................. . 20.00
7) Endorse ent Fee (per set) ... ; ... ... .... .................. .. .. . 60.00

E) R.A. 9 048 FE S
1) Fiiing fee r Clerical and Typographical Erro r ............. . 1,000 .00
2) Service fe for Correction of Clerical Error (Migrant petition) . .. 500 .00
3) Change of First Name or Nlckriam e .. . ... , ...... .. ......... .. .. 3,000 .00
4) Service fe for Change of First Name (Mig rant pe tition) .. . 1,000 .00

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F) BIRTH FEES
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1) Certified mfl 1lne copy of COLB (per copy) ..... .... .... .... . 50 .00
2) Certified Tra scriptlon copy (2 copies) .. ..... .... .. ... . .. .. .... . 50 .00
3) Supporting d cu ments (per copy) . .. .. .. .. .. . .. . . ..... ... .. .. 20 .00
4) Supplernenta Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50 .00
5) Endorsemen Fee (per set) ....... .. .. . .... .. .. ... .. .. .. .. ... .... . 60 .00
6) Out of Tow n eg lstratlon fee '. .. . ....... ..... .. .... ... . ....... .. .. 50.00
7) Service fee ... .. .. ... . ..... . ....... .. .. . .. ... . ..... . ......... ... .... . 20 .00
8) Preparation of Out of Town Delayed Registration of Birth .. . 50 .00
(Rule 20 A01 series of 1993)'

G ) DEATH FEES
1) Certifi ed cop of Death certificate (per copy) ... ....... .. .. 50.00
2) Certified Tra scrlptlon copy (2 copies) .. ...... .. ... .... ... .. .. . 50 .00
3) Certificate of No Entry (2 copies) ......... .. . ...... .. ...... .. .. . 50 .00
4) Supporting d cuments (per copy) .. .. ............ ... ..... ..... .. 20 .00
5) Endorsemen fee (per set) ...... ... ...... ........ .... ... ......... .. 60 .00
6) Service fee ... . ... .. .... ... .. ..... ... . ...... ... ... .... .. ..... . ... ... . 20 .00

H) REGISTRATI O OF FOUNDUNG
1) Certified mac 1lne copy of Foundling (per copy) ........ ... .. 50.00
2) Service fe e . .I. ;......... ... .... ;i· i · ......... ... .. ..... ... ... ..... .. . .. . 20 .00

Section 114. Time of a ment. - Th~ fees shall be paid to the City Treasurer, upon
order of payment Issued by City Civil ~eglstrar,
'
before the release of the document.
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Section 115. Exem t i n. - The herein prescribed fees shall not be collected on
certifications/certified co ies of documents for official use at the request of a court or
governm ent office .
ARTICLE 31
CEMETERY FEES

Section 116. Cemetery ees . - Th e following cemetery fees shall be collected for the
use of cem etery lot or gr ve:

a.) Permit fees for C daver disposition :

1) R,eglstration . .. .. .. ... . .. . ...... ...... ...... ... ... . ........ .. .. ... .. 50.00
2) s ·urlal Perm it .. ... ..... . ..... ... ....... .. ..... .... . ... ... ...... ... . 50 :00
3) For exhumati n of cad aver ... .. . .. .... ....... .... ....... ..... . 75 .00
4) For removal a · ca daver .. ...... . .. . ......... .. .... .. ........... . 75 .00
5) Entra nce fro other municipality/city .... . .. .. .. .. . ... . ... .. . 200.00
6) Tran sfer toot er municipality/city ............ . ... ........ ... . 100.00
7) Cremation ... .. ... . ... ... ....... ... .. ... ..... . ... ...... ... ..... .. .. . 500 .00
b) Rental fees for P bl ic Cemetery Lot or Grave, per annum :
·1) For each nlcl e or plot for five years (child) ....'. . .. .... .. . 500.00
2) For each nic e or plot for five years (adult) ..... . .. .... .. . 500 .00

c) ~)en~~lr~!:sf~~a~~no~;u~~~.~~:. . .. . . ... . .... .. .. . . . .. .. .. . . ..... .. . .. .

. Free
2) For deposit of a body In its urh or cask, per day .. .. ....... . 50.00
3) For the care o a lot or plot, per year .. ... .. .. .. .. .. .. .. .... .. .. ... .. . 100.00
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Section 117. Tim of Payment. - The fees shall be paid to the City Treasurer, upon
order of payment I sued by City Civil Registrar. In case of failure to pay, the rental fee for
niches, graves or pots, the rem ains shall be exhumed and the grave, niche, or plot shell
be declared vacan The remains shall be deposited in graves , niches or jars as may be
expedient, with pro er identification .

ARTICLE 32
SECRETARY'S FEES

Section 116. lmpo ltfon of Fees . - There shall be collected the following fees from all
persons requestln for a copy of office records and docu ments from offices or the
Bacolod City Gover ry1ent.

a) For every i 0 words or fraction th ereof typewri tten

(not includin . the certificate .and any notation) ............. ... .. ....... . . 50 .00
b) When the c py to be furnished Is In printed form , in whole or .In part,
for ea ch page (double the fee If there are two pages In a sheet ..... 50 .00
c) For each ce ificate of correctness
(with seal of fflce written on copy or attached thereto) ............ .. . . 50 .00
d) Xerox or an either copy produced by copying machine, per page .. 2.00
e) Fees for veri icatlon of records .. .. ........... ............ ........ ....... .... . . 20 .00
f) Certified true copies of tax dec\ar'atlon , per tax declaratlon ....... .. .. 50 .00
g) Certified tru copies of any document, per pag e ......... .... .. ....... .. 50 .00
h) Certification ees (w ith or without property) .... ... .. ......... .. ... .' .. . ... . 50 .00
I) Annotation f es on any documen~ ................. ... ............ ... .. .. .. . 50.00
j) Geographlca Information Processing Fee ... .. ................... ..... . 500 .00
k) Certificate of graduation ....................... . ...... .... : .. ....... .. ... .. .... . 50.00
I) Dupllcate co \es of diploma .... ................ .. .. . ................. ... .... .. 100.00
m) True copies f Schools Forms i 37 or i 38 , perm ane nt records, and
report card .. .. .. . .... ... .. ... ... ... .. . ... . .. .. ........... .. .... .. . .. . .... ..... . 50.00
1) Issuance of clearance certificate:
For pass ort ... .............. ... .. .......... . ................ . .. .. ......... .. . 150.00
For pres ntatlon in court ............. .. ........ . ....... .. ..... ....... .... .. 100.00
·For allot er purposes ........................... ... ...... ................ . 50 .00
2) Reglstratl n of any other legal document for record purposes .. . 50 .00
3) Mayor's G earance ...... .. ... . ' .. ..... .. .. . ...... ................. .. .... ... . 50 .00
4) Fiscals cl a ranee ..... ... ...... .. ...... .......... . ..... , ..... ........ ........ . 50 .00
5) PL EB cle~ rance .......... ......... .. ........................... .... ....... .. 50.00
6) EDP Veri ic;atlon (RED/Assessor) w/ print out ................ : . .. .. .. 25.00
7) All other learances Issued by offices of the City government .. . 50 .00
n) Transcript of tenographlc Notes (TSN) ............. .... . . ....... ... ...... . 10.00 /page

Section 119. Time of Pa ment. - The Secretary 's Fees shall be paid to th e City
Treasurer at the tlm the request, written or otherwise , for the Issuance of a copy of any
city record or docum .nt is made.

I ART\CLE 33
IVIAYOR'S PERMIT FEES FOR SIGNS, SIGNBOARDS,
I BILLBOARDS AND ADVERTISEMENTS

Section 120. lmpo ltlon of Fee - Therefore Is hereby Imposed a fee on signs,
signboards, billboard , or advertisements, at the rates prescribed hereunder:
I

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 1) Biiiboards or slg 1boards for advertisements of business, per sq.m·. or fraction
thereof:
Single faced .. . ... .. . ....... ... ... .... . .. .... .. .. .. ... .. .. . ....... ......... . . 50 .00
Double faced ............... ..... .... ,. .. .. . .. .. . . . . . . . .. . . .. .. .. . . .. . .. . .. . . .. , 60.00
2) Biiiboards or slg s for professlobal, per sq .rn. or fraction thereof . 1 25.00
3) Biiiboards, sign or advertlseme·nts for business and professions, :
painted on any ulldlng or structure or otherwise separated or detached
therefrom,per s .m . or fraction thereof ............................. . 25 .00
4) Advertisement y means of placards, per sq.m. or fraction thereof.. .25.00
5) Advertisement f r .buslness or profession by means of slides ;
In movie house or theaters, payable by owners of movie houses ,:
theaters, an nu ly ........... .. .. ........... .. .... . ......... ........ .' .. 300 .00
6) Advertisement f r business or profession by means of slides In
mov'ie houses o tl1eaters, payable by owners of movie houses,
theaters, annual y ......... ... ..... .... ....... , .................. .. .... . 2 ,000 .00
In· addition to th f ees provided under Items 1 and 2 of this Section,
for the use of el ctric or neon lights In blllboards , per sq.m . or
fraction thereof .. .. ..... ..... ............ . .... .. .... .... . ..... ..... ....... . 30 .00
7) Mass display of lgns (Per Quarter)
From 100 to 25 display signs .. ..... .................. .. .. .. .. .. . 500 .00
From 251 to 50 display signs . ., ....... ... ......... ...... .. . .... .. 1,000.00
From 501 to 75 display signs .. ,.. ... ..... .. ....... ..... .. ...... .. 1,500 .00
From 751 to 1,0 Q display signs~ . .. ........... .. .... .......... .. 2,000 .00
For more than 1 000 'display signs .... ..... .. .. ............ .. .. 2,500 .00
I

8) Advertisements y means of vel~lcles , balloons, kites etc.

Per day or fractl n thereof . ......... . . .. .. , ........ .... . ...... ..... . 100.00
Per week or fra \on thereof .. .. .1 ............. ......... .. ... ...... . 150.00
9) Advertisements y means of promotional sales (house to house)
Per day per per oh 1,000 .00

Secti'on 121. Time of a ment - The annual fee imposed in this Article shall be paid to
the City Treasurer befo .t he advertisement, sign, signboard or billboard Is displayed or
distributed or at such ot er times as ma.v be determined by regulation and renewable on
or before January twen (20) of each y'ear.

Section 122. Re ulre ents - Any person desiring to display signs, signboards, or
advertisements shall fll an appllcatlon :wlth the Business Permits and License Office on
the requ ired fom1 togetl er with the appro ved sign perm it issued by the City Engineer. The
fee imposed shall be paid to the City Treasurer before the advertisement, sign,
signboard, or billboard is displayed o r distributed or at such other time as may be
detennlned by regulati o (

I ARTICLE 34
SPECIAL P~RMIT FEES FOR THE
OPERATION OF COCKPITS

Section 123. A lica ion - Applicants Intending to operate a cockpit shall file an
app\lcatlon prescribe th retore with the Office of the Mayor through the business permits
and license office. Th e ppllcation shaf! be supported by a copy of the authority granted
 by the Sanggunla g Panlungsod ; provided , however, that the provisions of the
cockfighting Law sh~ ll be applicable ..
The City ey Issue speclal/charltable cockfights upon resolution of the
Sangguniang Panl ngsod. As to cockfights for the benefit of a Barangay Fiesta or
Charter Day celebr tlon , a special pent"llt shall be supported by a Barangay Resolution
duly approved by th Barangay Councll ,

Section 124. Imp sltlon of Fe.es - 1 The following fees shall be paid to the City
Treasurer:

1) Application f . ........ ........ ..... ... ... ...... .. ..... ..... ..... ... ...... . 25 .00
2) Annual Reg! tratlon of Cockpits ... ....... ... .... ... ... ...... ..... ... .. 750.00
3) International De rby .. ...... ... ..... .. ..:.. ....... .... ..... .. ... ........... .. ...... .. 5,000.00 .
4) Special Coe lghts ...... ... ......... , . . . . . . .. . .. .. . ......... ....... . 1,000.00
5) Cockfights for
the benefit of Barangay Fiesta or Charter Day/PANAAD 300 .00
6) Promoter Fe~s; of each Derby :
a) 2cockdarby ...... ... ... ... .... .. .. ...... .... .. ......... .. ..... .. ... .... .... 250.00
b) 3 cock ddrny ... .... ...... ........ .. ... .·· ···· ·.... ..... .. ... ... .. .... .. ... . 500.00
c) 4 cock d~rby ... .. .... ..... ....... ...... ...... ...... .. ... .... .... ...... ,. . .. 750.00
7) ~p!l~ke~~fls·~~~~·~~~·t·: .. ....... .. ... .... ...... .. ..... .. .... .... .. ..'. .. 1,000.00
~Ith winning bet of le$S than Php 2,000.00 .. .. .... ......
a) Derbies 25.00
b) Derbies with winning bet of Pl~ p 2,000 .00 but less than 4,000.00 50.00
c) Derbies w~h winning bet of Php 4,000.00 and above.. .. ....... ... 100.00
8) Soltada Fee Plazada) - 10% frohi the total winn ings from parada as
defined In Se tlon 2 sub-paragraph of City Ord inance no. 87 , series of 1993.

SectJon 125. Time f Pa ent - The fees Imposed und er Item 4) above shaH be paid
with in the period pr scribed. VV'hlle Items 2) and 3) above shall be paid within the first
twenty (20) days of the month next following .
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ARTICLE 35
PERMIT FEES FOR FIRING RANGE

Sect.ion 126. Imposition of Fees - Every person or entity who shall establish, operate
and maintain gun ct Jb within Bacolod Cl~ shall first secure a permit from the City Mayor
through the Depa~ent of Publlc Order and Safety and pay the corresponding annual
fees: I ·
1 - 5 firing ra 'l'ges :·· ····· ·· ······ ······ ·· ·· ·· ·· ··· ········ · ·· ·· · ·· · ··· · ·· ·· 1,000.00

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6-10 firing ranges .. .... ....... ... ..... ... .... ..... ..... ... . ...... .. . ... .. . 2,000.00
More than 10 ring ranges .... .. .. ., ..... ..... ........... .. .. ... ........ .. . 4 ,000 .00

Section 127. Admln stratlv! Provisions -

~- a) The perqulslt
of firing range
s of law relative to .the establishment, operation, and maintenance
should be strictly qomplled with before a permit shall be blsued .
b) Upon the ord r of the City Mayor, \the Department of Public Order and Safety shall
have the a thorlty to Inspect firing ranges to ensure that the standard
specifications elatlve to publicity are strictly complied with.

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Section 128. Time Povment - t fees The onnual

paid to the City
Treasurer upon orde of payment given by the Department of Publlc Order and Safety
and renewable on or efore the prescribed period.
Imposed shall~
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ARTICLE 36
SPECIAL PERMIT FEES FOR COLD STORAGE
AND ICE PLANTS
I
I
I

Section 129. Im os Ion of Fees - ~ Every person or entity who sh~ll use cold storage
units and Ice plants f ·r business within Bacolod City shall first secure a permit from the
City Mayor through th City Engineer and pay the corresponding annual fees.

Refrigeration or cod storage unlts j with the following total cold storage capacity:
Not exceeding fl cu.m . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200.00
Over 15 to 25 du.m. . .. .. .. . .. . .. .. . .. .. .. . .. . .. .. .. .. .. .. . .. . . .. .. .. . .. .. .. 1 350 .00
Over 25 to 35 qu;m. . .. ... .... ... .. .. . ...... ...... . .. ... .. .. .. .. .... .. . .... ' 600.00
Over 35 to 50 u.m. .. .... .. .. ..... .... . .... .. .... .. .... ... . .. .. .. .. ....... . . 1,000.00
Over 50 cu.m. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : 2,000.00
I

Section 130. Ti e of Pa ment - The fees imposed shall be paid to the City Treasurer
upon order of payme t given by the City Engineer and renewable bn or before the
prescribed period. ·

ARTICLE 37
SPIE.CIAL PE~MIT FEES FOR LUMBERYARDS

Section 131. lmposltl n of Fees - Every person or entity who shall establish, operate,
and maintain lumberya ~ds within Bacolod City shall first secure a spe~I permit from the
City Engineer and pay
'.
the
corresponding annual fee of ONE THOUSAND PEsos
(1 ,000.00). . ..

Section 132.
..
Time of I ayment - The fees Imposed shall be paid to the
,,
City Treasurer
and renewable on or be ·ore the prescribed period. .

ARTICLE 38
l PERMIT FEBS FOR STORAGE AND SALE OF
BLE, COMBUSTIBLE, OR SOUD SUBSTANCES

Section 133. Im lti n of Fees - Every person or entity who shall establish, operate
and maintain the busln ss of storage and sale of flamma ble, combustible, or explosive
substances within Baco od City shall first secure a special penTilt from the City Engineer
in coordination with the City Fire Marshall and pay the corresponding fees to the City
Treasurer:

1) Flammable liquid :
a) With flash po nt 20 degrees For below such as gasoline and other carbon

::~l:h:::5inp:th_•:.~nzol: ~llo~ln ·-~~ .·.~to".e ................

1 11 .25
Over 25 to 50 gals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30. 00
Over 50 to 1 gals .............. .. , . . .. . . . .. .. . . . .. . .. . .. . . . . . . .. . . .. .. . . 60.00

I 67
• ... • l ••

-I
Over 100 j
500 gal& , .. , . , .... ...... .. ...... ........... .... ..... ....... .. .
over 500 0 1,000 gals .................................. , .. ..... .. ........ .
Over 1,00 to 1,500 gals .................................................. .
120.00
180.00
240.00
Over 1,50 to 2,000 gals ... ... : ..................... .. .... .... . .... ..... . 300.00
Over 2,00 to 2,500 gals ........ .... .. .. ...... . ....... ... ... ..... ....... . 360.00
Over 2,506 to 3,000 gals ..................... ... ... ..... . ...... ........ .. 480.00
Over 3,006 to 3,500 gals ... '....•....... ...... ........... ... ... ....... .... . 600.00
Over 3,50G to 4,000 gals ......... .. .................. .. ................. . 720 .00
Over 4,501lo8,000 gals . ....... ..... ....... .... . .. .. . ... ... .. .... .... ·.. . 900.00
Over 8,00 to 1 O,OOOgals ............................................... . 1,200.00
Over 10,0 6 to 50,000gals ·.... ! .................. . ..................... . 1,800.00
Over 50,0 Oto 200,000gals ........................................... .. 2,700.00
Over 200, 00 to 500, OOOgals .. ...................................... .. . 3,600.00
Over 500 ,dO.O to 1,500,000gals .... ...... ......................... .' ... . 4,800.00
Over 1,sod,000 gals ............................................. ....... .. 6,000.00

b) With flash pol tat above 20 degrees F and below 70 degrees F such as alcohol,
amyl-acet~te tuluol, ethyl acetate:

. Over 5 to 5 gals ........... ... ........................ .................. .. 22.50

Over 25 to 50 gals ............ v . .. . .. .... .... ........ . . ............. .. ... . 30.00
Over 50 to 100 gals ...... ........ ·...... .... ............. ............. .... . 45.00
over 1oo t ·500 gals .......... : .......................................... . 75.00
Over 500 t ·1 ,000 gals .......... : ....... ............ .. ................. .. 120.00
Over 1,000 to 5,000 gals .......... .................................... .. 300.00
Over 5,000 to 25,000 gals .... ......................................... . 600.00
Over 25 ,00 to 50 ,000 gals .. .... ... .. .. .... ................ .. ..... . , .. . 1,200.00
Over 50,00 ·gals ........................ ..... .... . ......... ..... . ..... . .. . 1,500.00
!
c) Wrth flash ·Olnt at above 70 degrees F up to 200 degrees F such as
turpentine, nlnner, prepared paints, cleansing solvent, polishing llqulds:

Over 5 to 2 gals ........ ... ...... ,,, .... ... .... ... ...... ... .... .... ....... . 11.25
Over 25 to O gals .................. ..... .. .... .... ............ ..... .... .... . 30.00
Over 50 to ~ 00 gals ........ . ..... .......................... ...... ... .. : .. . 45.00
Over 100 t 1,000 gals ... ..... .. ; . ............ ............... ........... .. 75.00
Over 1,000 t0 5,000 gals ................. ......... ..... .. .. ............ .. 150.00
Over 5,000 to 10,000 gals .............................................. .. 300 .00
Over 10,00 ·to 50,000 gals .... : .................... .......... . ..... : ... . 450 .00
Over 50,00 to 100,000 gals ............ .................. .. .. ......... .. 750.00
Over 100,0 0 to 500,000 gals ............ ............................ .. 1,200.00
Over 500, 0 to 900,000 gals . , ............. : ...................... : ... 2,250.00
Over 900, 060 gals ...... .......... ; ....................................... . 3,000.00

d) \Mth flash pplnt over 200 degrees F when subject to spontaneous Ignition or is
artiflclally h ated to a temperature equal to or higher than Its flash point such
as petroleurti ell, crude
on , others :

Over 5 to 2 gals .. . .. . ... ................ . .. .. ... .............. .. ......... . 11.75

Over 25 to 0 gals ........................ . ... .......................... .. . 18.00
Over 50 to 00 gals .... ........ .......... ............. .... .... .......... .. . 30 .00

I 68

- - - -
 Over 100 to 00 gals ............................................... ...... ~. 90.00
Over 500 to 1,000 gals ................................................... . 180.00
Over 1,000 20,000 gals .................. .......... : ................. . 300 .00
Over 20,000 gals .................. ... ....... ......... .. .................. . 450.00

2) Flammable gasf,:
Acetylene, hydr en, coal gas, 1and other flammables In gaseous form, except
liquefied petrole m gas and oth'er compressed gases:

Over 15 to 2b
gals.......................... ............................... 15.00
Over 25 to 1 O gals........... ........... ....... .... .... .......... .. ... .... 30.00
Over 100 to 00 gals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . .. .• 90.00
Over 500 to ,000 gals.... .... ..................... ...................... 180.00
Over 2,000 10,000 gals . . .. .. .. . .. .. .. .. .. .. .. .. . .. .. .. .. . .. .. . .. .. . .. 450.00
Over 10,000 to 50,000 gals.... ......... .. .... .......................... 900.00
Over 50,000 to 100,000 gals........ .... .......... ..................... 1,350.00
Over 1 oo,oo gals . .. .. ...... : .. .. .. . .. .. . .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. .. 2,250.00

3) Combustible sol ds:

a) Calcium Ca ide:

Over 10 up tgo 20 kg ... ...... ...... ... ......... .. ............ ......... ·.... .. 33.75
Over 20 up t · 50 kg ............ . ....... ...... .. ....... ...... ............. . 45.00
Over 50 to 5 0 kg ... ................... ... .. ............ ......... ... .. .... .. 90.00
Over 500 up \o 1,000 kg ... : .. ................................ . ........ .. 135.00
Over 1,000 p to 5,000 k.g ............................................ .. 180.00
Over 5,000 p to 10,000 kg ....... ....................................... 225.00
Over 10,000 up to 50,000 kg ................... .... ........... ..... ... . 337 .50
Over 50,000 kg ........ . .... .. : .... ..... ..... . .. ... ..... .. .. ........... ... .. 450.00

b) ::v:~n;0 5i~ kg
Over 50 to 2
.. ............:... .. .. . ... .... ........ ....... ... . .. ... ...... .
0 kg ............ ~ .. .. ... .... .. .. ........... ... . ........ ...... !
30.00
60.00
Over 200 to 00 kg .......... : ............... .... ..... ..... ................ • 120.00
Over 500 to ,000 kg ........ .... ...... .... .......... . ... .. ... ... .. .... .. . 225.00
Over 1,000 t 3,000 kg .................................................. ; 450.00
Over 3,000 t 10,000 kg ........................................ . ....... .. 750.00
Over 10,000 kg ......... .. .. .. ....... .. .... ... ............... . ............ . 1,500.00
c) Matches:

Over25to 1 0 kg...... ........... ... ..... .... ... .......... ........... ..... 30.00
Over 100 to 00 kg .. .. .. . .. .. . .. . .. . .. .. .. .. .. .. . .. .. . .. .. .. .. . .. . .. .. .. .. 150.00
Over 500 to ,000 kg ...... .. .... .. .... .. .. ........... ..... .... ... ........ 300.00
Over 1,000 p to 5,000 kg .. . . .. .. . . .. .. . . . . .. . . .. . .. .. . .. .. . . .. .. .. .. .. 600.00
Over 5,000 g . . . . . . . . . .. . . .. ... .. ... .. .. .. . . . . . .. .. . . .. . .. .. . . .. .. . ... .. ... 1,200.00

d) Nitrate phoJ horous, bromine, sodium, plcrlc acid, and other hazardous
explosive, c4rroslve, oxidizing and lachrymatory properties:

Over 5 to 25 ~kg. .. . .. . .. . .. .. . . .. . . .. . .. . .. .. . .. . .. . . .. .. . . . . .. . .. . .. . .. . .. . 30.00

l

I . 69
• . f ~ ,

over 25 to 00 kg ......................................................... . 45.00

Over 100 t 500 kg .................................._............ ...... ... . 112.00
Over 500 u to 1,000 kg ...................................... .......... .. 225.00
Over 1,000 o 5,000 kg ... ....... ........ .......... ..... .. ... ....... ..... .. 337.00
Over 5,000 g ... .. ........ ... ........ .... ........ ... ....... ... ..... ....... .. 450.00

e) Shredded mbustlble materials such as wood shavlngs (kusot), waste

(estopa), sl al, oakum, and other slmllar combustible shaving and fine
materials:

Over 9 to 1 0. cu.ft. . ..... ......... ..... ... .. ...... ......... ... .... ... ... . 30.00
Over 100 to '00 cu. ft. . ..... .. .... ..... . ... . ....... .... .... . ............ . B0.00
Over 500 to 1,000 cu.ft............... ............. .. .. ............... .. 135.00
Over 1,000 2,500 cu.ft . .... ... ... ...... ..... ....... .. .. ....... ..... . 225.00
Over 2,500 u.ft .............. ... ........ ........... .. .. ................ .. 337.00

f) Tar, resin, waxe , copra, rubber coal, bituminous coal and similar combustible
mater\als:

Over 50 to 1 , O kg .. .... ..... ... ... .... . .. ...... ... ........ ......... .. ..... . 33.75
Over 100 to ,000 kg ... .. ... .. ..... .. ... .. .. ........ . .. ....... ....... . .... . 67 .50
Over 1,000 t 5,000 kg ................................. ... .. .......... .'.. 135.00
Over 5,000 g ......................................................... ... : .. 225.00

Sectlon 134. 11me of P ni - Upon lssµance of the order of payment by the City
Engineer or his authorlz d representative, the fees Imposed shall be paid to the City
Treasurer. ·

ARTICLE 39
TOURISM FEES

Sectio·n 135. Reglstr tlon - A registration fee shall be imposed on all tourism
establishments, whethe operating as principal , branch or extension office within Bacolod
City payable as follow and without prejudice to the collection of taxes, fees and
surcharges Imposed u · der existing laws, ordinances, regulations and other local
Issuance. l
REGISTRATION LEGAL
(One time registration LICENSE
ESTABL SHMENT RESEARCH
for establishment FEE
FEE
opened after 2004)
A. Resorts: '
I
Class "AAA" 7,000.00 2,500.00 30.00
Class "AA" 5,000.00 1,500.00 30.00
Class "A" 3, 000.00 1,000.00 30.00
Special Interest RE sort 3,000.00 1,000.00 30.00
Beach Resorts:
wt 20 or less shed nouses/cottages 1,000.00 800.00 30.00
wl more than 19 st ed houses/cottages 1,000.00 1,200.00 30.00

I 70
'. , >

B. Tourist Inns & benslon Houses

b1. Tourist Inn
w/ 20 or less le !table rooms 1,000.00 1,000.00 30.00
wt 21 or but no exceeding 50 r,ooms 1,000.00 1,200.00 30.00
''
!
b2. Pension Houses
w/ 20 or less lef able rooms 1,000.00 800.00
I 30.00
w/ 21 but note ceedlng 50 rooms 1,000.00 I 1,000.00
I 30.00
C. Apartels
w/ 75 or less a1 artments 1,000.00 ! 800.00 30.00
wlmore than 7!:. to less than 125 units
! 1,000.00
w/ 125 units or more
0. Travel Agencie"
I 1,500.00
2,000.00 ! 1,500.00 30.00
Branch
1,000.00 !
' 750.00 30.00
E. Tour Guides
150.00 165.00 10.00
F. Tourist Land Tr an sport
Tourist Bus
1,000.00 1,000.00 30.00
Coaster
900.00 800.00 30.00
Van
Car I 600.00 600.00 30.00

G. Hotels
I 400.00
.
400.00 30.00

De luxe Class
11,000.00 2,500.00 30.00
First Class
9,000.00 2,200.00 30.00
Standard Class
6,000.00 2,000.00 30.00
Economy Class
4,000 .00 1 ,500.00 30.00
H. Restaurants
Cl ..1ss A-De Lux e Restaurant
1 ,250.00 1 ,200.00 30.00
Class B-Flrst Cl ass Restaurant ,
1 ,000.00 ' 900.00 30.00
Class C-Tourlst Class Restaurant
750.00 600.00 30.00
Class 0 - Tourlst Economy Restaurant
500.00 300.00 30.00
(Carlnderla, Ca- eterla, Diner, Sr-iack
bar, CanteE n)
I. Bars/Cocktail Le ungez~ht Clups
J. Motel
1,000.00 1,000.00 30.00
1,000.00 1,000.00 30.00

I
/

71
''
, . · --·

K. Tourism Orlente d Establlshments

k1. Department Sto1 es/Malls 2,000 .00 1,500.00 30 .00
Boutiques 1,000.00 1,000.00 30.00
G tft Shop 750.00 750 .00 30.00
Souvenir Shop ~ 'vNI~ sire, bcatt:n} 1, 000 .00 1,000.00 30.00
Souvenir Shop . (W".Aio::n, size, la::attn) 750.00 750 .00 30.00

Pasalubong Hou ;es

k2. A w/ alrcon, size location
B. w/out alrcon, slie, locatlon 1,000.00 1,000.00 30 .00
Internet Gaming \ : 750 .00 750.00 30.00
k3 . wl 1O or less com puters
w/ more than 10 ~ ut not exceeding 500.00 500.00 30.00
50 computers 1,000.00 1,000.00 30 .00
wt 50 or more co puters Blllards 1, 500 .00 1,500.00 30.00
w ) 5 or less tabled 500 .00 500 .00 30.00
k4. wl more than 5 tables 1,000.00 1,000.00 30 .00

I
L. Other Tourism related establishments 1,000 .00 1,000.00 30.00

ARTICLE 40
I. FIRE INSPECTION FEE
I
l.
Section 136. lmposltld n of Fees - Any person, natural or juridical, who uses or
occupies any building or structure or who shall keep or store at his plaee of business or
any place In Bacolod Cl ·, or transport or convey over the streets of Bacolod City any
flammable, explosive, or highly combustible. materials, shali fi rst seoure permit from the
City Englne~r In coordl ~lion with the City fire Marshall, and pay the corresporn:flng
annual fees therefore as ollows:
a) For the use or dccupancy of buildings, structures, facilities, or their premlses
Including the lnsta latlon of fire prote~lon and fire safety equipment:
1) Assembly bunqrngs such as lelsu ~, theaters , auditoriums, COQkptts,
grandstands, coxing areas, convehtlon halls, con cert halls, race tracks,
sports comple es , and the llke .... :.. .. . .. .. .. .. . .. .. .. . .. .. .. . .. ... 300.00
2) Education/Instit utional bulldlngs such as schools, unlversttles,
hospltals, nurs~ry and klndergarteh .. schools, day care center$ ,
civic centers, ahd the llke .. ..... , . .. , .... .. ... .. ... . . , . . . . . . . . . . . . . . 300.00
3) lndustrlal/comrrerclal bulldlngs or establishments,
retailers/wholesalers , distributors, Importers, exporters, manufacturers
producers, ass~mblers , dlstlll~rs and compouders, brewers . . . 300.00
4) Eateries ... .. .... .. .. .... .... .. .. .... ... .. ... ......... ... .. ......... ... ..... 200.00
5) Amusement pldces, such as night clubs, sauna a·nd bath houses,
pub houses, dl~co. beer houses, bar, cocktall lounge, etc. . .. 200.00
6) Service contrac tors .. .. . .. . .. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. . .. .. .. .. 100.00
7) Lessors of real ~roperty, per unit, and hotels, pension Inns.

8) ~~:s~fb;=l~!io~oa~=~~.·. :.~.~ .~~'.~~~~~.~~ .~~~..·." .' .' .' ." ." ." ." .· ." ." .· 1~~:gg
b) Storage Occupancl s:
1) Lumberyards ...;.. ...... . , , ........... ... ..... ... .. ... ...... . . ..... ..... . 350.00

/
72
·-·. '

2) Combustl~le sollds ......... ·...................... .... ................ . 350.00

3) Flammabl~ liquids .... .. ... J.. .. ..... ............................ ...... . 350.00
4) FlaJTimabl~ gases ..... .. .. .... .. ... .. . ... ...... ........ .... .......... . 350.00
5) Warehous (highly combustible materials) ................... .. 300.00
6) Warehousk (low combustible materials) .. ...................... . 200 .00
7) Parking g~-rage ...... .... ... .:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 200.00
8) Cold storage ...... ... ..... ... ·, ..... .. .. ........... .... .......... ...... . 300.00
9) Grains and foods .. ... . ..... ; ... .............. .......... . .... .. ...... . 200.00
10) Others .... •.... . .. .. .... .. . . ... .• ..... .'. .......... ... .... . ..... . .. . ..... . 100.00
I
c) Processing of Building Plans
1) Resident! I .... .... ... ..... ... 1 •••• • • • • •••• •• •• •• • ••••••. •• •• • •••••••••• 100.00
2) Commerclbl .......................... ...... ...... ... ... .. .... .. .. .... . 200.00
3) Industrial ... : ........ .. ....................... .. . ... ........ .. .. ........ . · 200.00
4) Others .... , .. ... ............. .. ~ ........................ .................. . 100.00
'
I

d) For storage h ~ndllng and/or use/Installation of liquefied petroleum or other types

of compressed gas system In bulk storage, per gallon of water capacity:
1) Not more than 500 gals . .. \ ..... ... ....... ... .... ..... ................. 200 .00
2) Over 500 gals. up to 2,000, gals .... .. ... .. ... ....... ... ... ... ....... . 300.00
3) Over 2,000 gals. up to 5,0©0 gals . .. . ... .. .. . .. . .. .. .. .. .. ... ... .... 600.00
4) Over 5,00<L up to 50,000 gals ........................ .. ................. 1,500.0.0
5) Over 50 ,0QO gals. up to 200,000 gals .................. ...... ... . .. : 2,000.00
6) Over 200, ~ 00 gals. up to 5.00,000 gals ... .. ........... ............ 2,500.00
7) Every additional 1,000 gal~. or fraction thereof In excess
.of 500,000 gals . ......... ... l .................... ...... ....... ...... .. .. .
50 .00

e) For liquefied g s Installation not In bulk, per gallon of water capacity:

1) 5 up to 2o" ~ als .. .... .. ...... .! .......... ...... ... ...... ................. . 30.00
2) Over 20 g~ ~s. up to 50 gal~ ....... . .. .. ... .. ... .. .... .. ..... ... .... .. 40.00
3) Over 50 gals. up to 100 gals .... ..... .......... .. ................. .. 50.00
4) Over 100 ~a.ls. up to 200 gals ....... .. ......... ...... ............. . . 60.00
5) Over 200 als. . up to 300 gals l
.... ... .. ...... ................. ..... . 70.00
6) 0 ver 300 als. up to 500 gals ............. .... .... ... ...... ...... .. 80.00
7) Every addll ional 100 gals. In excess of 500 gals ... .. ...... . .. 70.00
8) Transportation an~/or conveyances of explosives, flammable or .
combustible mate !Ells by means motor vehicle or other means of
transportation pe month .... .................... ..... .. ..................... . 100.00
I

Section 137. Time ot Pavmeni - The fees Imposed ih this Article shafl be paid to the
I
City Treasurer within thirty (30) day$ after the Inspection has been conducted for the
purpose of securing aipermlt. ·

Section 138. Adrnin stratlve Pr2vlslons - The City Engineer In coordination with the
City Fire Marshall shall have the supervision over the location and manner of storing and
transporting flammable, explosive, and combustible materials, and lnstalllng gas systems
1
or cooking appliance s In Bacolod City, subject to the rules and regulations on fire
prevention and protettlon. If In his \judgment, the location or manner of storing such
materials, and the lnstallatlon of the gas
system or cooking appliances are Improper and
wor\d serve as fire hbzards, he shall Issue an order to the owner/administrator of the
building so that appropriate measures can be undertaken with respect to proper storage
and care within twentY four (24) hours: from receipt of the order.

)
~ ) )

'--'i
a) No permit sha I be Issued for the conveyance of gunpowder, dynamite exploslves,
blasting suppl es
or Ingredients thereof, unless a permit has been seoured from
the proper go emment agency.
b) Any building or structure which Is peclared by the City Engineer/City Fire Marshall
as a fire haz~rd to adjoining establishments shall be removed or renovated In
accordance ~th the applicable rJles and regulations within thirty (30) days from
receipt of the order from the cit}' Engineer or City Fire Marshall, for buildings
whose asses ed value does nc:it exceed five th ousand pesos (5,000.00) for
buildings wh~e assessed value ; exceeds the · above value the order shall be
carried out wit In sixty (60) days.
c) Unless othe lse provided by this Article and other exlstlng ordlnences the
1
Inspection shall .be conducted annually before the granttng of the permit therefore.

! . ARTICLE 41
l EMISSION TEST FEE

S@Ctlon 139. lmP-osJ lon of Fees. - Any, owner, operator or corporatlons of publlc utlllty
vehtcle using diesel engine are hereby mandated to have their motor vehldes an
emission test with t e Environment an~ Natural Resources Office (ENRO), whereby
Certificate of Emlsslo Test wlll be lssue'.d. The Certificate of Emission Test Is required
for an appllcatlon o yearly business dennlt by the Bacolod Traffic Authority Office
(BTAO), for the lssua ce of a City Stlcker!and Mayor's Penntt. :
I . ' .

Emission Tes~ F,ee shall be charged ONE HUNDRED PESOS (100.00) per vehlc!e
tested. Vehicles whi~h has not passed the emission test shall conduct a retest and pay
the same for retestlnt ;ntll such motor ve~lcle meets the establish emtsslon standard

Section 140. Time f Payment - UPPn Issuance of the order of payment by the
Environment and Natliral Resources Offl~ (ENRO) or his authorized representative, the
fees Imposed shall bd paid to the City Tr$surer.

i~ AR;TICLE 42
I. OTHER REGULA TORY FEES
, I
Section 141. Blcycl :and Pedicab Re~Ustrntlon Fee, - There shall be collected from
every person who shall own or possess f}ny bicycle or pedicab the amount to cover the
cost of blcycle and Fl f Y PESOS (50.00) per pedicab to cover the cost of registration and
Issuance of plate nu ber. The plate number shall be placed on a portion of the bicycle or
pedicab ·exposed to public view . Probt of ownership shall be ·required prior to a
regi stration and lssua ce of plate number' to the owner of a bicycle or pedtcab.

The reglstratl~ln
shall be renewed\ on or before the anniversary date thereof, and
failure to renew It o time shall subject ,the owner thereof to a surcharge and Interest
provided In this Code. ;

Section 142~ HuntlJ Penntt Fee. - No lp erson shall hunt any avallabte game within the
City without flrst obtaining a permit from t~e City Mayor, for which a fee of ONE HUNDRED
PESOS (100.00) shall~be paid. Such pern;ilt shall last for ten (10) days from Issuance and
the same amount off e shall be paid for ~very renewal thereof. Only those given speclal
permit to possess an . use air guns may apply for hunting permit fee.

: / 74
 r .i. ' ' t

S&ctJon 143. s eclal Pennlt Fees r Parades Adverttsln Firecrackers rotechnics

Carnivals & Amus nt devices.
I I
a) Parade on eve!)' circus or menagerie parades or other parades
using, banne floats or musl~I instruments ............................ P 100.00/day
b) Parade for ad . rtlsement of bll$iness or products .................. · 200.00/day
c) Kiosk/Bazaar .. ...... ... ....... .. l......................... ................ . 200.00/week
d) Product Sampllng . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 200.00Jday
e) Firecrackers/PVrotechnics . .. .. . .. . . . . . . . . . . .. . . . .. . . . . . .. . .. .. .. .. . . . . 500.00/kiosk
f) Circus, Cam lv~ls and other similar places .. . . .. .. .. .. . . . .. . . . . .. . .. . 550.00
g) Amusement Devices: :
4. Meny-Go-~ound, Roller Cd>aster, Ferris Wheel, Swing, Shooting
Gallery and other similar d~vlces (per rides).................. 110.00
4. Bump Car~ and the likes (per car) ...... ............ ... ......... 60.00

ARTICLE 43
FEES FOR· BIDDING DOCUMENTS
I
Section 144. Rates f Procureme t Documents. The rate of fees shall be collected
from every prospectlv bidders ln adrdance with the following schedules:

a) Sale of Bid Oo~uments:

1) ·Approved Sudget of Contabt (Goods)
I
From To Amount per page
P50,00 p 99,000 p 10.00
100,00Q 199,000 20.00
200,000 299,000 30.00
300,00Q 399,000 . 40.00
400,000 499,000 50.00
500,000 999,000 100.00
1,000,006 4 ,999,000 200.00
5,000,000 9 ,999,000 400.00
10,000,000 and above 500.00

2) ABC (Infra { ructure)

To Amount per set of documents

2.igrggi·
4,000,00
1,999,000
3,999,000
p 1,000.00
3,000.00
5,000.00
8,999,000
7,000,00 ' 9,999,000 7,000.00
10,000,000 and above 10,000.00
(
Amount fee
I b) Pre-Quallflcatl n of suppliers . p 500.00
\
I
c) Fees for copie of minutes of Bids,
BAC resolution and other BAtS documents 5.00/ page
d) Protest fees 10% of ABC

75
 e) Proceeds from bld/pertormance security:
Forfeiture 100%
Performan bond 5% cash/check

Section 145. Natur• of FMs - The foregoing are non-refundable fees Jn accordance
with Sec. 17.5 of Ru13 VI of R. A 9184, k~own as the Government Procurement Reform
Act. The BAC shall Issue the bid docum~nts upon payment of the required fees at the
Office of the City Trea~u:rer. I
Section 146. .B.!,Rortlng of Col\e-etions \ - The City Treasurer shall make a separate
acoount for all the fee~ collected and shall render a report to the BAC . :

~on 147. Dlstrl utlon of Proceeds \ - The amount collected shall be exclusmty
used for the operatio n of the BAC off1Qf3 and payment of the hoporarla of all BAC
members and TWG n}embers not exceeding 25% of their monthly salary In pursuant to
the provision of DBM 11.I > lrcular No. 2004-5. qated March 23, 2004. ·

Any excess o the retained amount over the actual payments at the end of the
year, It shall be revert d· to the General Fund of the City of Bacolod . ·

I ARTICLE 44
t:'EES FOR SERVlC~S RENDERED BY THE
ASSESSpR 1 S OFFICE

Sectton 148. !n:m.9slt Ofh - There are hereby levied and collected fees and charges for
the following servlces ~endered by the Clty \Assessor's Office.

a) Processing Fe
1. Simple Tra sfer of Ownership...... ..... ...... . .. .. . . .. . .. . . . .. 100. 00/lot
2 . SubdlvlslonL .. .. .. .... .. ... ..... .... ,, ..... . .. .. ...... .. .. ....... .. . 100.00
In excess of 2 lots. .... ...... ........................ ........ .. .. ... 5.00/lot
3. Consolldatlt n.. ...... .. . . .. . . . . . . . . . . . .. . . . . . . . . . . . .. . . . . . . . . . . . . . . .. 100.00
In excess o 2 lots .. .. . .. .. . . .. . . . .. . .. .. .. . .. .. .. . .. .. .. . .. .. . .. . 5. 00/tot
4. Reassess ent .... .... ........ ..... .. .. ........ ....... ........ .... 100.00

b) Research Fee (Retrleval of Assessment Records)

1. Current Ye r .................. .. ................. .... .... ...... ... 50.00
2. Previous Y ars Record.... ...... .. ...... ............... .... .... 100.00
3. Pre-war Re rds.. .. .. .. . . .. ... .. .... ... .. ... . ......... .. .... . 200.00
4. Tax Maps . .... , . . ... ... . . . . . . . .. . . . . .. . . . . . . . .. .. . . . . . . . . .. . . . 50.00/sectlon
c) Inspection F e (Area Field VerlfiGatlon for purposes of Reclasstncatlon of Real
Property as t , Actual Use)
1. Commercial Lots, .. ........ ........... ......... ..... ... ............ ... .. ... 500.00
2 . Industrial Lbts ... ...... .......... ..... ............. .. .... ..... .. ............ . 500.00
3. Agrlcultural Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 500.00
4 . Residential Lots . .. . .. .. .. .. .. .. .. .. . .. .. .. .. . .. . .. .. .. .. .. .. .. . .. .. .. . .. .. . 350.00
5. Residential Houses (for loan purposes) .. . . .. .. .. . .. . .. .. .. . .. .. . . ... 350.00

d) Certlf1catlon F es
1. Certified CQpy of Tax Declaratl°in or DRPV ... . .... ........... . ... . 50 .00
2. Certlflcatlo of No Property ... ...1. . . . . ... . . . . . .. • • .. • .... • .. .. .. • • .. • • .. 50.00
3 . Certtflcatlo of no Improvement .. . .... .. ... ... .. . ... .. .. .. ... .. .... .. . 50.00

I 76
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---
4. Cert~:~~~i~:~~~.~~~.l~l.~~r. .... ... ..... .......... .. .. .. ... ........... '. 50.00
Previous Year .. .. ....... ; ..... ... .... ..... . .. ... ...... .. ....... ..... · 100.00
5. Other fonnslof Certification ... ... ... ............... .. ....... .. ...... ... : 50.00
i '

e) Computer Copy/blueprint of td maps..... ..... .. .. ..... .... ........... 50.00/section

I
I '.
Section 149. Admin istrative Provision. Any person who shall transfer real property
ownership to another ~hall notify the Glty Assessor concerned within sixty (60) days from
date of such transfer. I The nottt'lcatioh shall include mode of transfer, the description of
the property alienated, the name and ~ddress of the transferee. Failure to notify shall pay
a late filling fee equ l alent to Y.i of 1% of Assessed Value plus Php.10.00 but not to
exceed .Php .1,000.00 er title. 1

ARTICLE 45
REGISTR!A
I
TION AND TRANSFER
.
FEES ON LARGE CATTLE

Section 150. Q_efin itibn . For purpdses of this Article, ~large cattle" includes a two-year
old horse, mule ass, cdrabao, cow or other domesticated member of the bovine family

Section 151. lmposit on of Fee. Th~ owner of large cattle is hereby required to register
said cattle with the Cl~ Treasurer for which a certificate of ownership shall be Issued to
1
the owner upon paymE1nt of a reglstratl on fee as follows: ·
Amount of Fee
1. For Certificate of Ownership ........ ... .... .. ..... ... .... ......... . p 50 .00
2. For Certificate of Transfer ...... '.... .. .. .. .. .. .. .. ..... .. ........ .. 50.00
3. For Registration of Private Brand ......... .................. .... .. 50.00
4 . Anti-Mortem fe~s : ._
a) Hogs .. 1• • •• •• ...••• •.•• ••. .•• • • • • • •••..••• • •• • .• •••• • • . •• ••• • 3.00/head
b) Large Cl:ittle .. ... . ..... ...;....... ....... .. .. .. ... .. ..... .. . . 5.00/head
. c) Poultry ;... ........ .... ..... .' .... ........ .. .......... .... .... . . 0.50/head
8. Post Mortem fees: ·
a) Hogs/C~ttle ....... ........... .. ... .... ..... .... ..... ..... . . 0.25/kllo
b) Poultry \ ... .. ...... ... .. ... : .............. ... ...... . ... .. .. . 0.25/kilo
'
The transfer fee shall tie collected only once if large cattle are transferred more than once
In a day .

Section 152. Time a d Manner of Pa ment. The registration fee shall be paid to the
City Treasurer upon re lstratlon or trarisfer of ownership of the large cattle.
!
Section 153. Admi ni ~trative Provisions.
j I

(a) Large cattle shall be registered with the City Treasurer upon reaching the age of
two (2) years. t
(b) The ownership bt large cattle ot
Its sale or transfer of ownership to another person
shall be reg lstdred with the q1ty Treasurer. All branded and counter-branded
large cattle pre$ented to the Cl~y Treasurer shall be registered In a book showing
among others, · the name an ~ residence of the owner, the consideration or
purcha se price f the animal in cases of sale or transfer, and the class, color, sex,

I 77
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brands and other Identification f118fks of the cattle. These data shall also be
stated In the c~rtlflcate of OWJ1ershlp Issued to the owner of the large cattle.
(c) The transfer of the large cattle, regardless, of its shall be entered in the registry
book setting fdrth, among others, (he names and residence of the owners and the
purchaser, th~ consideration or purchase price of the animal for sale or transfer,
class, sex, brands and other identifying marks of the animals; and a reference by
number to the lorlglnal certificate of ownership with the name of the city Issued to
It. No entries f transfer shall be rtiade or certificate of transfer shaH be issued by
the City Trea1surer except upon \ the production of the ortgfnal certificate of
ownership and certificates of transfer and such other documents that show title to
j l

the owner. \
(d) TVVENTY FIVE (25%) of the collecttons from Anti and Post Mortem shall be remitted to
the National M'eat Inspection System (NMIS) In pursuant to the provision of RA.
9296 .

Section 154. Applic4.blllty Clause. All 9ther matters relating to the registration of large
cattle shall be governed by the pertinent provisions of the Revised Administrative Code
and other appllcable ti!iws, ordinances and. rules and regulations .

CHAPTER
I
SIX

USE RI CHARGES

ARTICLE 46
PAY-PARklNG CHARGES
I . !
Section 155. Imposition of Fees - The Sanggunlang Panlungsod shan, designate
portion of parks, road!i,.streets, and thordughfares in Bacolod City as places for parking
with pay . The fee to bb collected on the parking spaces shall be five pesos (5.00) for the
first two hours or fr~c~lon thereof and t,Wo pesos (2.00) for every additional hour or
fraction thereof, provlde·d that the total fee: shall not exceed thirty-five pesos (35.00) a day
for a single vehicle . F rthennore, buses and trucks shall be charge ten pesos (10.00) for
the first two hours or traction thereof and four pesos (4 .00) for every addlttonal hour or
fraction thereof, provl~ed that the total fe~ shall not exceed seventy pesos (70.00) for a
single vehicle, An am unt of thirty-five MSOS (35 .00) shall be collected from the owner,
operator, or driver of \r\otor vehicle who ioses his parking fee ticket and seventy pesos
(70.00) In the case od rucks and buses. ·

Mann~r
l Section 156. of Payment and Issuance of Parking Tickets - The fees
Imposed herein shall be paid .to the City t reasurer or his duly authorized representative,
who shall Issue the cotrespondlng parklng:tlckets thereof.

ARTICLE 47 ·
STALLED VEHtC,L E TOW1NG CHARGE

Section 157. DeputtJs of the Traffic Et,lireau of t'he Bacolod City Police Department -
The Chief of the Bac01od Traffic AuthoritY Office (BTAO) of the Bacolod City Police Office
shall submit a llst of accredited repair ' hops with towing vehicles which shall tow and
deposit stalled vehlcl is in their repair shpps (as per City Ordinance 338, series 2003, ls
hereby adopted as approved).

/ ~:, 78
.. . I I " t

I
Sedlon 158. I ositio of Fees - Owners or operators of any motor vehicle .that breaks
down on any street w l hln the jurlsdl~tlon of Bacolod C~ty Police Offlce/Bacolod Traffic
Authority Office; shall a ate the same by towing the vehicle through the accredited repair
shops. Said owner or op rafor shall pay ja towing fee based on the following:
l

a) Vehicle with gros capacity weight of 4,000 kilograms or less . . . .. 800.00

b) Vehicles with gro s capacity weight of more i
than 4,000 kllog r~rns . .... ... ... . .. . .... .. ... .... .. ...... ... . .. .... ... .. .. .. .. 1,000.00
I ;
Section 159. Fines - TJ'le owner or operator of a motor vehicle that fails or breaks down
and causes obstruction to
vehicular or pedestrian traffic In any city street by reason of his
negligence In the prope maintenance or care of the vehlCle, shall be punished by a fine
of TWO HUNDRED PE OS (200.00). f>he fact that the vehicle broke down ln any street
shall be considered prim facie evldenc$ of the negligence of the owner or operator.
The driver of thb motor vehicle that falls or breaks down or Is Involved In a
vehicular accident shoull-1 lmmed~ately notify the Bacolod Traffic Authority Office (BT AO)
of the Bacolod City Poll1 e Office. Failure to do so shall be punishable by an addlttonal
fine of fifty pesos (50.00J
I .
.:..-..;;."'---=--~....__C""'h"'"a=r.-..=
e - A~ additional ten pesos (10.00)· tmP<>uncttng charge
for each day or fraction thereof that the vehicle rematns

ARTICLE 48
FISHING VESSELS

Section 161. Registratib n Fees and other Chames. The following are the registration
<f
fees based on different teg orles of the fishing vessel:

A. i. l
Non-motorlze(j vessel ... ...... .. . .. . .. . .. .. .. .. ...... ... . .. ........... .... .. 50.00
ii. Motorized ve sel ( 3 horsepower - 6.5 hp) ..... .... .. .. .. ... .... .... . 100.00
Ill. Motorized ve sel ( 16 hp and ,b elow) ...... . .... .... ... .. .............. .. 2.00.00
Iv. Motorized ve sel ( 16.1 hp anti above) ... ... .... .. ..... .. .......... .. .. 300.00

s. i~en~:~~~~~::!jX~~:~, ... ... ...... ..... ... .. ... .... . .. : ... ... ...... .. ...... .. 50.00
II. Motorized ve , sel ( 3 horsepower - 6.5 hp) .... .. .. ... ..... .... .. .. .. . 100.00
Ill. Motorized ve$sel ( 16 hp and below) .... .. ... ....... .. .............. . .. . 200.00
lv. Motorized ve sel (16.1 hp and above) ..... ... .. ... ... .. ........ ... . .. . 300.00
C . Inspection Fee (I eluding photos) ... .. .. .. ............ ....... ..... ... ...... .. 50.00

Section 162~ Pena!!Y,. ny person caught operating an unregistered fishing vessel within
the jurisdiction of Ba lod City shall be fined by not more than Php 2,500.00 for
motorized vessels, and Php 500 .00 but not les s than Php 200.00 for non-motorized
vessels.

I ARTICLE 49
FEES FtOR THE USE OF GOVERNMENT FACILITIES

Section 163. Rat e o Char es . The City Treasurer shall collect the requtred fee
Imposed under this Artie e before any person can use existing fa cilities or as may later be
established by the City o · Bacolod. ·

79
' .'
'"

a) Use of muttl-p rpose venue with lighting and aircon ·

for the 1st4 ho rs ... .... ... ... .... .... ..·... ... ..... .. ..... .. .... ...... .. ..... ... 1,500.00
Every hour or action In excess of ~ hours .. ... ... ...... ...... .. .. .... . 500.00
b) Use of muttl-pt;irpose venue wlthou't alrcon but w ith lighting ... .... ... 1,000.00
every hour or fraction In excess of ~ hours .. .. . .. . .. . .. . .. . .. .. . .. . .. .. . 500.00
c) Rental of om space, per sq. m. per month . . .. . .. .. .. .. .. .. . .. .. .. ..... 200.00
d) Rental of sou!]d system, per day ..:. ... .. .. . .... . . ... . . . . . .. .... . . ... ... . .. 2,500.00
e) Rental of chalt's, per piece per day.
1 .. ... ..... .. .... .. ... .... ... .. ..... ... 2.00

The senior cj lzen and the handl~pped persons shall be entitled to a TWENTY
PERCENT (20%) dls~unt. !
'

C~APTER SEVEN
TRICYCtlE REGULATORY FEES
I

! ARTICLE 50
TRICYCUE REGULA TORY FEES

Section 164. Trlcybtes - All applicant~ for franchise to operate trlcycle ~ndlor pedicab
shall pay the follow! g annual fees:

(A) Motorized trl pie

1) Franchl~ s ~ fee .. . ... .. .... ... ..... ;.... . . . ... .. . . .. .. .. ..... ... .. . .. . 350.00
2) Flllng F ... .. .. ... . .. ... .. .. .. . .. .. . .. . .. ... .. . .. .. .. .. .. .. . .. .. .. . .. 50.00/unlt
3) Annual st cker ... ... .. . ... .. .. .. .. :... .. . ... .. . . .. ... .. . . .. ... ... ..... 50.00
4) Change 4r
j : I

ownership .. .... .. .. ;............. ....... ...... ... ... ... 50.00

(B) Late Reglstrhtlon - 25% plus 2°(o Interest monthly of the annual 9\Jpervlston and
processing f~e but not to exceeq 36 months.
I

'
(C) .Penaltles for ;an motorcycle rldf rs Including tan dem riders who are not weartng
crash helme plying the City
1 ) 181 vlolat~on . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 150.00
2) 2"dvlola on ..... .... ... ...... ... ;.. .. . ....... ..... ... ... ... .. .... ..... .. ... .... 500.00
3) 3rn vlolat on .. ... .. .. ............ :' .. .. . . . . .. . .. . .. . . . . . . . . .. . . . .. . . . .. .. . . . . . . .. . 1,000.00.
I

(D) Fines and ~altles for the folloWlng violations:

1) Operato~s Offenses
(a) Col rum Operator ..... .. ... . : .... .. .... ... ...... ........ .. .... ..... .. 1,500.00
(b) Dellh quent franchise - t RU .... ..... ........ .... ............... .. 300.00
(c) lncbmplete body color rode ................................. .... . 200.00
(d) Inc .riiµlete side car No.!f'Bacolod City" and TODA name .. 150.00
(e) Wit out headlight/ tail li~ht ... .................. .......... .. .... . 150.00
(f) Wit out signal Ilg ht .. ~ .. ....... .. ...... ...... , .... ...... .... ..... . 150.00
(g) Def ct\ve muffler/ sl\enqer .... .. .... ... .. .. .... .............. .. 150.00
(h) VVlt~_out Interior tight ... l ..... ........ .. ........ .. ... .. ......... ... . 150.00
(I) Obstruction of view of sidecar No... .... .. ..... .. .............. . . 150.00
U) Olrfyf dllapldated unit ............ .. ......... ..... ........ .... .... .. . 150.00

/'

I 80
 I,. (

I
I
(k) Unauthoiilzed body No. . ..... ... .. ...................... .... ; 150.00
(I) Unauthotlzed change of ·configuration .. . .. .. .. .. . .. .. . .. . .. .. . , 150.00
(m) Unautho 1zed replacement of engine/ chassis ............... . 300.00
1 150.00
(n) No/ bro k~n sidecar wind$hield ............. . .. ........... ..
(o) Unregistt$red motor vehlCle - L TO .... . . ..... ....... .. . .. ...... . 450.00
(p) No attaci\ed plate number ........................... ........ . 250.00
(q) No trash~ ! n (MMC Ord.· 96-009) ... . ............. . ........... . 150.00
(r) Tamperi g of annual stldker ........ ..... .... .. ............. .. .. 1,000.00
(s) Allowing , nllcensed tricycie driver
Driver .................................................................... 150.00
Operator\ .... ....... ... .. .... , ...... ....... ...... ....... ......... ...... .. . 500.00
(t) No lntom!iatJve sticker ...•. ......... .... ................. .............. 150.00
(u) No ann u~I sticker attached .. .. ... .. ... .. .... . ... ............ .... ... . 50.00

2) Drlver's Offen! es: ·

(a) Driving l thout franchise:
Driver ........... ... . ....... ·... .. .................. .... ...... ..... .... . . 200.00
Operator \ .......... .. . : ........ ... ..... .. .. ........ .... .......... . 500.00
(b) Out of line operation . ....... ........... .. .......................... . 200.00
(c) Operatln w/ overloaded .passengers .......... ............ .... . 200.00
(d) Overcharging ... ... ...... . ! ...... . ....... ....... .................... . 500.00
(e) Refusal t.6 convey passenger ........ .............. .. .......... .. 500.00
(f) Drunken river .. ..... ........ ... ...... .. ... .... ...... .... . . 500.00
(9) Driving In short/ sando · .... ..... .. . . .. ..... . ...... ....... . 150.00
(h) Reckle~J arrogant drive~ ................ ............. . ... . . 200.00
1 300.00
m ~~~u~Ji7~~;~ ~~~~~ ·1~. r;~~~~k;~: ·,~~~i1ci. oi.:....... .. .
dellnque1 t driver's license ........................... ... ........ . 150.00
(k) No ORI OR while driving ................ ...... .. ..... .. ... .. .... . 300.00
(I) No drive~ ID card ................. ... . ...... ........ . ........... . 150.00
(tn) Unsigned ID card ....... ....... ... ... ...... .. .... .. : .. .... .. ...... . 100.00
(n) Failure to show ID, DL, MTOP, OR, CR .. ...... . .. .... ... .. . 100.00
(0) Fake DL, MTOP , ID, OR ,i CR .......... .. . .. . .... . ...... . ... . . 1,000.00
(p) Use of ot l'er's ID card, DL ....... . .......... .... : .. ........... .. 300.00
(q) Unauthort1Zedl Illegal terminal .............. ..... .. ............ . 300.00
I

ARTICLE 51
GARBAGE :s ER\/1CE CHARGES

a~ -
l
Section 165. Rate of C Except as otherwise provided hereln, garbage service
charges shall be collect d ANNUALLY from every person (natural or juridical) engaged In
business, occupation or lllng or any undertaking In Bacolod City In accordance with the
~ following schedule:

~!:: ~ Sch~~u~a~n-0~1~~. -~~~-~~~~-~~~- ~-~~-~~~-'~~- . ......... ........... .. . .

,
~~ Sch*u~::~~:Lt~~···· · · · ·· . . . . . .. . . ..
1,000 sq. metbrs or more .... ...... .. ...... .. .. ... .. .. .. ..... .......... .
500.00
1,300.00

5,000.00

I 81
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-....._
-· 1
I

500to~9.99 sq. meters ........... ...... .......... .. .. ....... ... .. . . 3,000.00

Less th n 500 sq. meters .. ... ..... .. ...... .'....................... .. 1,500.00

2) ~1111~~~ a ~~~~'. .~~I.I~ ....... ·'..... .. ........ . : .. .... .... ... ... ... .. . . . 1,000.00
3) ~o:i~~ 1 J~fa°~,~~~e~t~· .........'....................... ·.............. . 500 .00

a) One (i•) to Twenty (20) lanes ............ ...... ... ... ..... ... .. .. .. 3,000.00
b) Twent,y One (21) lanes or more ................. ......... ... ... ..
I 5,000.00
4) Casinos. ........ .. .... ..... ... . .. ... ... ... . ........ . ... ... .... ..... ....... 13,000.00
5) Circuses, cilmlvals and the like ................. .. .............. .... .. 550.00/day/unlt
6) Cockpits :. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,500.00
7) Golf cou . . .. .. . . . . . . . ... . . . . . .. . . . . . . . . . . . . . . . . . . . . .. . .. . .. .. . . .. .. .. .. 5,000.00
8) Gymnast nis' .. . .. ..... .. .. . .. . . .. ...... .... .. .. . ... ... ..... .. .. .. . 2,500.00
9) Members Ip clubs, associations or organlzatlons:
a) Servin foods, drinks and lpdglng facilities .. .... ......... ; .. 2,600.00
b) Servin foods and drinks '-"lthout lodging facllltles ..... .. . . 1,300.00
10) Nlght/D clubs, discos and other slmllar establishments:
a) Night elubs .. . .. . .. .. . . . .. .. . . .. .. . . .. .. . .. .. .. .. . . . .. . . .. . . . ... 3,300.00

~~ g~~~1~~·~9~·~ ·~·~ b~~: ·~~~ ·9~;.d~~~·.·cii~~~~ '.'.'.·.·.'. ·.·.·.·.·.. \~ggo~go

d) Cabar ts/ Dance halls ..... 1 .......................... ...... ..... 3,300.00
11) Race trac s., Jai-Alal fronton, collseums or slmllar establishments 11,000.00
For every off-track and/ or froliton Betting centers .. .. . . . .. .. .. .. 1,300.00/center
12) Resorts o other slmllar establlshments . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,300.00
13) Sauna ba s and massage clinics, .......... :.. .. .. .. .. .. .. .. . .. ... 3,300.00
14)Skating rl ks .... ...... ... ........ . ...... ... ..... ... ..... .... ......... ... 1,100.00
15) Stadlvm, p.orts complexes ... , .. .. . . . .. .. . . .. .. . .. . . . .. .. .. .. . .. .. .. .. 5,000.00
16) Theaters (cinema houses.... ......... .......... .... ...... .. ..... .. . 5,500.00
17) Pelota coyrts. tennis courts and other of similar nature ........ 1,500.00

Sche9ule C - Electric and Power Cof11panles

Main office a di or each power plant ..... ........ .. ..... ........ .. ... . 11 ,000.00
I . I

Schedule D - Fin~nclal Institutions

1) Banks .. . ·I·.:........ .. .......... ................ .. ....... ... ... .. ......... . 4 ,000.00
2) Loan associations, Insurance companies & pawnshops ........ .
4,000.00
3) Financial nd/or lending lnvestprs establishments & money shops 2,000.00
Authorlz~ dealer In foreign currencies and Stock brokers ..... 2,000.00

Schedule E - Ga ollne Statlon/Fllllng ,Station ........... . ............... ~ .... . 4,000.00

Schedule F - PrlJate Hospitals ....... '. ......................................... . 10,000.00

1) Animal H spltal. ... ... ....... ...... .... ..... . .. ......... ..... ......... .... . 3,000.00
2) Medical & Lying-In Clinic ................... ... ......................... . 3,000.00

Schedule G - H tels, Motels, Apartels, Pension Inns, Drive Inns, Boarding Houses,
odging Houses, Donnttorles, Dwellings and other Spaces for Lease
r Rent:

82
 ~)1e!~. tass ......................................................
1
> 10,000.00
b) 1 "AA" Cl SS ... . ....................................... ............. . 5,000.00
t.) "A" Cla ... ..... ..... ........... ................................. . 4,000.00
2'· . Motels and brlve Inns, apartels, pension Inns ... ..... .. . .. .. .. . 4,000.00
..:i~ Boarding 11.duses, lodgings houses, dormitories, bed spaces ..\ 1,500.00
4) Condominiu s ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I 10,000.00
' :
Schedule H - Inst! tions of Leamlhg :
1) Private univ rsitles, college~. schools and educational or vocational Institutions
based on t e total semestr~I enrollment:
a) 20,000 r more ....................... . .. , .................... .. 7,500.00
b) 19,999 ut not less than 10,000 students ................ . 5,000.00
c) 9,999 b t not less than 15,000 students ................. .. 4,000.00
d) 4,999 b t not less than 2,500 students .. ............... .. 3,000.00
e) 2,499 b t not less than ·1,000 students ......... . ....... .. 2,500.00
f) be:low 1 000 students .......................................... .. 2,000.00

Schedule I - Llque ed Petroleum .............. ......................... .. 2,000.00

Schedule J - Mar~ t Stallholders .

1) Publl9 Marnets
1
&) E~qh st II In markets w(th 1DO or more stallholders ..... . 720.00
b) E~qh st~ ll in markets with less than 100 stallholders .. . 360.00
2) Private Ma~ets
a) Eaqh st~ll ........ .. .... .. .... . .... ... ... ..... . .. ........... ....... . 720.00

Stalltlolde~ wt ·Ji1\IC:lf.e·than five (5) sq.ms. and/or rendering special services such
as pawnshops, apptl · '11'0 es stores, banks, and other similar establishments shall be
excluded under the t rm stallholders and levied garbage fee In accordance with the
pertinent provisions of Ihis Article. ·

Schedule K,. Media Facllitles . ·

1) .~ew&pf!pe+. books or ma~azine publications ·
~) Di:illY ne;_v.ispapers ...... '!' ....... . .......... .-.... ....... . ............ .. 650.00
b) V\{ef=kly_r1agazlnes .... i ........... ....... ,...................... .. .. '. 400.00
11
~ad~gi~t~n~ ~~~-~~.~.~~~.. '.~~.~.~~ . ~~~~~.~~ .'.'.'.'.'.'.'.'.' .. .'.'.'.'.'.'.'.'.'.'.'..'.'.'.
200.00
2) 2,000 .00
3) Cabl~ ~Te evlslon Stations ....... ....... .. ............ ........ .... .... . 5,000.00

Schedule L, Tele raph, Teletype,, Cable and Wireless Communication

Com panies, etc. (pert office)....... ............................. 10,000.00

Schedule M ·- Te~
e h·one Compan\es .. '.;...................·...... ......... ...... 11,000.00

Schedule N -,- Te inal Garage for Bus, Taxi and Other Public Utility Vehldes
· Ex pt Those Used for Home Garage. (refers to Terminal Owner)
1) 2,500 s~. meters of more .... .. ...... ...... .. .. .. .. .. .. .... ..... ... 6,500.00
2) L~ss th a;n 2,499 sq . metem .. .. .. . .. .. .. . .. .. .. .. .. .. .. . .. . .. .. . .. . 3,300 .00

Schedule 0 .- Ped11ers, Ambulant Vendors, Except v ·a n or Trucks ... 200.00

) 83
/
 1,000.00
....
'
Schedule Q- Film hooting, Per Day ...... .. . ........... .. . .. .. .. .. .. ...\ , .... . . 500.00
I
Schedule R - Prlvat Warehouse or Bodega
1,000 sq.ms. or more .. .. . . .. .. . .. . . . .. . . . . . . . . . . . . . . . . . . . . .. . . . . .. . . . . . .. ,, 22,000 .00
500 or more ut less than 1,000 sq .ms . ..... .......... ... .. .. ... .... . 11,000.00
200 or more · ut less than 500 sqims ........ ... . .. ................ ... . 5,000 .00
100 or more ut less than 200 sqfms ... .. . .. .... ... ... . .... . ....... ·.·. ' 3,000.00
25 or more b t less than 100 sq.ms . ...... .. ......................... . 2,Q00.00
Less than 2 s·q .ms ... .. .. .... .. .............. .......... .... .. ...... ..... . 1,QOo.00

Schedule S - ~her businesses and other service agencies not spectfically

all
me . t(oned above:
1) Manufacture s; producers and processors
a) Factory Ith an aggregate area of:
5,000 sq ms. or more ............... ........ .. .............. .... .. . : .. 22,000 .00
2,500 or ore but less than 5,000 sq.ms .. ....... .. ... .. ...... . . 11,000.00
1,500 or ,ore but ~ess than 2,500 sq .ms .... . ..... .. ...... ... ... . 5,000.00
500or m re but less than 1 ,5bO sq.ms ......... ..... ... . ... ..... . 4,000 .00
300 or rnp re but less than 50b sq .ms. , . .. .. ....... .. ... ... .... .. . 3,500 .00
100 or more but less than 30p sq. ms .. .. .. .. .. .. ..... .. ........ . 3,000.00
50 or mo e but less than 10o ;sq .ms . ...... .... . .................. .. 2,500 .00
e
25 or mo but less than 50 sq, ms ..... . .. ...... ........ .. . ... .. .. 1,500.00
Less tha 25 sq. ms ....... .. . ... ... .......... . .. .. . ...... . . ... ... .... . 1,000.00
2) Exporters/I porters
a) Big .... ................ ....... . .. .. .. .. . .. ... ........ ... .. .......... .. .... . . 2,500.00
b) Small ...1. ._.... .. ....... , ......... . .: . . .... , ... .......... .. .... . . .. ........ . 1,500.00

3) Brewers, DI tillers, Compounders wtth; an aggregate area of:

1,000 sq .rr_is. or more .... ............ ......... .... . ................. . 22,000.00
500 or ~ore but less than 1,QOO sq .ms .... ........ .... ..... .. .. .. 11,000.00
200 or ore but less than 50b sq.ms ... .. .... .. .. .... ...... . ..... . 5,000.00
100 or ore but less than 20b sq.ms .. . .. ..... ............ .. .... .. 3,000.00
25 or m re but less than 100\ sq.ms ....... .... . .... . ............. . 2,000.00
Less thanI
25 sq.ms ... . ....... ........ .... ......... ... ..... .. . ..... . .. . 1,000.00
4) Public eatln places with an aggt egate area of:
1,500 sci, n1s or n1ore . ... ... .. , ._.. . ,., ,., . ... .... . :, . ... , .. .. .. .... .. . . . 5,000 .00
500or mp re but less than 1,5,00 sq.ms .. .................. . ...... . . 4 ,000 .00
300 or more but less than 500 sq.ms .................... ... ... .. . 3,500.00
100 or ore but less than 30,0 sq. ms ... ........... . .. .. . ... .... . 3,000 .00
50 or m re but less than 1 oo' sq.ms .... .... .. ....... ... .. .... .... . 2,500.00
25 or m re but less than 50 $q . ms .. .. ...... ................ .. ... . 1,500.00
Less th n 25 sq.rns ... ... ... .. ... ..... ..... .. ...... .... ......... ..... . 1,000.00
Carlnde la Eatery ... ......... ... . .... ... .. .. .. ......... . .... ... . ... ... . 550.00

5) Owners or perators of Business Establishments Rendering Servtces and atl

other busin I sses not specifically mentioned in thi s section, with an aggregate
area of: 1

/ R4
 .. I !
)
,.._,./

i. .
· 1,000 sq.ms. or more .. .. ... .. ...................... .. ... .... ........ · 5,000.00
500 or m.~re but less tha11 1,000 sq .ms ... . .. . ................ ... . 2,750.00
200 or m re but less thari 500 sq. ms .. .... ......... ........ ...... . 2,500.00
i oo or m re but less than 200 sq .ms ........ ...... ............. .. . 2,200.00
50 or mo e but less than ~ 00 sq .ms .......... .. ... .. .. ..... . ... ... . 2,000.00
1
25 or morie but less than 50 sq.ms .............................. ·.. . 1,500.00
Less tha1 25 sq.ms ........... .. . .. ......... ... .... ..... ". ........... .. . ~ 1,000.00

6) Independent \/Vholesalers, Dealers, Distributors, Repackers and Retailers and

other busine ses not mentlo~ed in this section, .with an aggregate area of:
1,000 sq.his . or more .... j... ... ......................... ... .. . . . .. .. 11,000.00
800 or m~re but less that'1,000 sq.ms ... ...... ... ............... 8,000.00
500 or mb re but less tharl 800 sq.ms. ..... .. .. .... ...... .... .. .. 5,500.00
200 or mbre but less thari 500 sq.ms .... ............... ...... .... : 3,300.00
100 or m re but less than 200 sq.ms .. ... ...... . ................. i 2,750.00
25 or rnolie .but less than 100 sq.ms ................. ...... ... .... , 2,000.00
Less tha 45 sq.ms. . .. . . .. .. .. . .. .. .. . .. . . .. .. . .. . . .. .. . .. .. .. . . . . . .. 1,000.00
Sart-Sarl \S tore . .. .. . . .. .. . .. . .. . .. . .. . . . . . . . . .. .. .. . .. . . .. . . .. . . . .. . .. 300.00

Schedule T - Operators/Owner of Common Carrier ·

Over 50 inlts ........................................................ . 11 ,000.00
VVlth Z5 t 50 units ............. .................. ..... .............. .. 5,500.00
With 16 t · 24 units ...... ... .. ... ............... .......... .......... .. 2,500.00
With 11 t 15 units .... ... ....................... ....... .. ... .. . .... . . 1,500.00
V\/lth 6to 11Ounits .. ........,............................ ........ ....... : 1,000.00
With 1 to p
.units .. ........ .......... .... ......... ...... .... ..... ....... · 550.00
!

Schedule u1 t~b~~l~.rs o~. ~~-~~-~'.~..... .. ... ...... .. .. ......................... . 110.00

6 to 10 u~its .... ... ...... .. ..... ............. ... .. ... .... ........... .. 220.00

Schedule V - Opera oi:s of Trislkad

1 to 5 uni is . .. .. .. .. .. . .. . .. . .. . .. .. .. .. .. . .. . .. .. .. .. .. .. .. .. . . . . . . . . 50.00
6 to 10 urhts .... ............ .. .... ........ . ...... .. ... ....... .. ...... . 100.00
I .
Schedule W - lndMduals who shall request for the collection of bulky waste and
speclal wastes su h as old dl\apldated furniture's, appliances, construction
debris/waste, earth rhound, and the like shall be charged In the amount equivalent to
the cost of truck rent~I per trip.

Schedule X - Res Cientlal houses (excepting Quonset structures, barong-barong

and/or valued at not 1ore than P15,000.00)
Those wit 1 an assessed value:

L
~~'<O~
In excess of P500,000.00i .. . . .. . .. .. . .. . .. .. . . . . .. . . .. .... . .. . .
of 250,00 .00 to 500,000.00 .... .. .. .. .. .. . ... . . .. .... . .. ...... ...

~~ ~g~ogg 6g~~ 1~~~6gg~qgo

0
750 .00
375.00

:::::::::::::::::::::::::::::::::::::: ~gg:gg
~~, of 15,ooo 00 to 50,000.00 . . .. . .. .. . .. .. . .. .. .. .. .. . .. .. .. . . .. .. 50.oo

~
· - - -._
1

/ In case of dlff! rent types of business being conducted In one place or

~- establishment, the garbage fee of the main business shall be charged on that
l establfshment.

I 85
 ·- ·

CHAPftR
I
EIGHT

SHARE OF BACOL~~ CITY GOVERNMENT

· FROM THE NA1 ONAL WEAL TH
I

ARTICLE 52
GENERAL jPROV1SIONS

Section 166. Deflnittd n of National We~lth.. - All lands of public domain, waters,
minerals, coal , petroleum and other mineral olls~"an sources of potential energy, fisheries,
forests or timber, wlldll e, flora and fauna' and other mineral resou~s owned by the
state are covered by tKe definition of natlqnal wealth pursuant to Art. .XII, Sec. 2 of the
Philippine Constitution. ~

Section 167. Share lb the Proceeds frci>m the Development and Utilization of the
National Wealth. - Thi? .City shall have arl equitable share In the proceeds dertved from
the utilization and develbpment of the national wealth within Its terrltorta! jurisdiction.

Sectton 168. Amountlof Shnre of BacolOd Cttv Government- The City shall have a
share of slXty five perdent (65%) of forty 'percent (40%) of the gross: receipt conectlon
derived by the natlon~ I. government fron'l the preceding calendar year from mining
charges, royalties, fore~try , and fishery charges, and such other taxes, fees, or charges,
Including related surch~ r,ges, Interest, fines;· and from Its shares In any ccrproduction,
joint venture or production sharing agreement In the utilization and development of the
national wealth within It~ temtorlal jurisdiction.

Section 169. Share o Bac:olod C Government from any Govemm~nt agency or

Government-Owned or Controlled Com ration. The City shall have share based on
the preceding fiscal year from the proceeds derived by any government agency or
government-owned or Controlled corporation engaged In the utlllzatton. and development
of the national wealth based on the following formula whichever w111 ·produce a higher
share for the City Govef.nrnent.
I .
1) Sixty five percel)t.(65%) of one percent ( 1% ) of the gross receipts or sates of the
preceding calentiar
I
year, or ;.
2) Sixty nve percent (65%) of forty percent (40%) of the mining truces, royalUes,
forestry , and fishery charges and such other taxes, fees or charges, Including
related surcharges, Interests, or fines the government agency or govemment-
owned or controlled corporation would have paid If It were not otherwlse
exempted.

ARTICLE 53
REMITIANCE AND MAN~GEMEN:.r OF CITY SHARE

Section 170. Remttta ce of the Sham of BacotOd Cltv GovemmenL - The share of
the C ity shall be relea sed within five (5); days after the end of each quarter by the
government agency o~ govemment-owne'.d or controlled corporation engaged In the
utilization of the natlond l wealth to the City Treasurer.

I 86
 Section 171. Examtna on ks of A court!!. - The City Treasurer shall examine
the book of accounts of covered nation I government agencies and government-owned
or controlled corporatlo to determine tt:ie share of the city. It shall be the duty of the
agency concerned to facilitate such examination and the remittance of the share to the
City Treasurer on time .
' I
Section 172. OevetopJ~nt and Llvelthood Prolects. - The proceeds if rom the share
of the City pursuant to ttil s Chapter shall i be appropriated to finance the city development
and livelihood projects. Provided, that at least EIGHTY PERCENT (80%) of the proceeds
denved from the devel pment and utilization of hydrothermal, geothermal and other
sources of energy shall e applied sol el/to lower the cost of elec,i rlclty of the city .

CHAPTER NINE

GENERAL ADMINISTRATIVE ANO PENAL PROVISIONS

' I

ARTICLE 54 I

COLLECTtoN AND ACCOUNTING OF CITY REVENUES :

I :
Section 17~. Tax Period. and Manner of Payment - Unless otherwise provided In this
Code , the tax period for\ all local taxes, ' fees, and charges shall be the calendar year.
Such taxes, fees and ch~ rges may be paid In quarterly Installments. :
! .

Section 174. Accrual of Tax - Tax on business shall acerue on the first day of January
and payable .within the f~l
~ st 20 days of e~oh subsequent quarter. A taxpayer who pays In
full the taxes due on hi for the entire calendar year within the first twenty (20) days of
January will be entitled t ' a TEN PERC§NT (10%) of the total taxes on business due on
him for such c.alendar ye!ar. However, the tax discount herein provided shall not Inure to
the benefit of a taxpayet who has pending obligations for taxes to the. city, unless the
same shall have been pr~vlously
I
settled for the full and correct amount. ..

Section ·175. Time of ~ayment - Unless otherwise provided In this ·code, all taxes,
fees, and charges shall ~e paid within the first twenty (20) days of January or of each
subsequent quarter as the I
case may be . The Sangguniang Panlungsod .
may, through
resolution, extend the time of payment without penalties for a period not exceeding six (6)
months.

Section 176. Surcharg . and Interest on UnP.,ald Taxes, Fees or Charges. - Unless
othetwlse provided In thl~ Code, surcharges of TWENTY FIVE PERCENTY (25%) shall be
imposed on the amount f taxes, fees or charges not paid on time and In Interest at the
rate of TWO PERCENT (2%) per month of the unpaid taxes, fees or charges Including
surcharges, until such a~ount Is fully paid but In no case shall be total Interest on the

L
c-·'-.......

~ )
unpaid amount or portlon thereof exceed thirty six (36) months.

Section 177. Interest

'
ohOther Unpaid Revgnye~ - VVhere the amount of any other
~)_~ revenue due to the City.! except volunta·ry contribution or donations, Is not paid on the
date fixed In this Code, o In the oontract, expressed or Implied, or upon the occurrence of
,- ---~ the event which has giv n rise to Its collection, there shall be collected as part of the
1 ""' ~mount an Interest at th rate of TWO PERCENT (2%) per month from the date It ls due
\ ...... until It is paid, but In no case shall the total Interest on the unpaid amount or a portion

. I
0

.. thereof exceed thirty six ( S6) months. /

R7
Section 178. Collectl n of Local Reven~e bv the City Treasurer, - Unless otherwise
specified, all City truces, fees, or charges ~hall be collected by the City Treasurer or his
duly authorized deputvl' collectors. The Olty Treasurer or his designated deputies are
hereby authorized to ~kept payment of t~xes and charges based on . previous payment
subject to adjustment If found deficient by the officials concerned.
The City Treasu er may designate the Barangay Treasurer as his deputy to collect
taxes, fees, or charge~ In case a bon~ Is required for the purpose, the Barangay
Treasurer shall pay the remlums thereon. ; .
Operators of b slness subject to \he graduated or percentage taxes based on
gross sales and/ or re lpt, shall within thei first twenty (20) days of January of each year
or of every quarter, su ~mlt a sworn statement of his gross sales and/ or receipt for the
preceding calendar ye~br quarter In such manner and fonn as maybe prescribed by the
City Treasurer. Shaul the taxpayer fall tµ submit a sworn statement of gross sates or
receipts, for whatever r a.s on , lncludlng ambng the others that he failed -to provide hlmse!f
with books, records a d/or subsidiaries :f or his business, the City Treasurer or his
authorized representatl e may verify or assess evidence upon which the tax maybe
based. For this purpos~, the Chief of the T;axes and Fees Dlvlslon of the City Treasurer's
Office or his deslgna ed deputies are pereby authorized to administer the sworn
statement of gross sale 9r receipts. ·

Section 1·7g_ Exam 'natlon of Books ! of Accounts and Pertinent Records of

Business by the City ifreasurer. - The Ctty Treasurer may, by him8¢1f or through any
of his deputies duly authorized In writing, examine the books of aecounts and other
pertinent records of a y person, partner~hlp, corporation, or ascertain, assess, and
collect the correct amoJ nt of the tax, fee or! hours, only once for every ~x period but In no
case shall the examination cover more tha~ three (3) years, and shall b.e certtl'led to by an
examining official. l '. :·
However, the C ty_Treasurer thru h~s deputies may review previous assessments
made for the purpose ot 9ollectlng correct tpxes due from the taxpayer When the taxpayer
is suspected of under-declaration. In this case, the treasurer may examine the books of
accounts a'nd other recb rds pertinent to ttie previous unexamined years for an effecttve
reassessment of any ta~ deficiency. Such pertlflcate shall be made of record In the books
of acc0unts of the taxp y~r examined . Th~ City Treasurer thru his deputy can assess tax
deficiencies based on tt\e PRESUMED INQOME LEVEL of the taxpayer's business under
examination prevailing fn 'the locality If such taxpayer tails to present p~tnent records or
books of accounts. Estclb:llshment examlneb who fall to settle tax deflclenctes may not be
assessed their business for the following year. ,
In case the exarh inatlon herein authorized Is made by a duly authorized deputy of
the City Treasurer, the \written authority o~ the deputy concerned shall spectncatly state
the name, address, and business of the taxpayer whose books, accounts, and pertinent
records are to be exam.l~ed, the date and place of such examination, and the procedure
to be followed In con du ting the same .
''
a) Destruction or h ding Books of Ac-..cdunts to Subvert Examination. - It shaH be the
duty of the taxpi er to keep such b90ks and other records, which shall truty reflect
Its business or ade for purposes f the taxes provided herein. If the taxpayer
:·. O

keeps his regul r books of account$ and other records outside the territorial limits
office located wl hln the City and st~ bmlt the same for examination. The books of
accounts and o her flnancial recortfs must be preserved by the taxpayer for a
' years from the date
period of three (3) . of the last entry.
I

I 88
 b) Admlnlstr.atlve Penalty. - Fallure t~ : pr~~yll~,. :\b~, ~~J<s ;()f accounts for
examlnatlqn s all suqject. the ta~p~yer to .ti:)~ ~~n,~ltW pr,~$Pr1Ped hereltflder for
each year, In 1a ddition to the other remedies provided for In thls Code, an? to
whatever tax dr tee as may b(3 due pa~ on the. deel~red annual gross receipts/
sales for the odrrespondlng year: '

Less than 50 obo.'OO ...... .. ..... ....... ... ....... .... .... ... ..... .. .. ..... .. . 200.00
I I " 400.00
50,000.00 or mIore but less than 100,000.00 ............. .... .. ..... .
... ..
100,000.00 or ljllOre but less than 200,000 .00 .. .. ........ .. ............ .. 600 .00
200 ,000 .00 or f:nore but less th~n 500 ,000.00 ... , .. .... ... ... .. ..... .. .. 800.00
500 ,000 .00 or ~ore
I
but less than· 1,000.000.00 .. ........ ... .. ....... .. .. 1,000.00
1,000.000.00 or more .. . .... ... .. .. . . .. ..... .. .. .. ... . ... .. .. . .. .... . .. ... . .. . . 1,500.00

Section 180. Postihg of Cash Bond. - Every pawnbroker, operator of private

markeUshopplng cen~ r or amusement place where admission tickets are Issued,
Including sponsors o prem!er . shqwlng and film .?ilOVJi.lng, recn.mm.e nt agency and
operators of driving sahools. shall , before a license ll:l Issued, depoe.it with the City
Treasurer a
cash bar.id to guarantee payment of all ;~xes. fees and charges In the
amount prescribed hereunder. · · · -.~·:.,

a) Auctjoneer ........ .... .. .... ..... . .... ..... ....... .... . ... .. ... ... .... .. .... . . 1,000.00
b) Pawnbroker ... t ...... ....... .... ... ... .. .. ......... ... ......... ... ....... ...... . 2,000.00
c) Private marketl ".hopping center ....... ...... ....... .. ...... .. ... . ..... , .. .. 5,000.00
~~ ~~~~t~:~~9k·~~y~ ....... .. .......... ..................... .. ................ . 20,000.00

1) t..ocal .. . .......... . ..... ... .... ..... . .... ...... .. .. .. .... . .. ... .. .. ..... ..... . 20,000.00
2) Foreign ... .. ·..................... .... .. .... ............. ...... .......... .. ... . 50,000.00
..- f) Amusement plaee .. . .. . ............. ... ... ...... .. . ... ..... . ........ ...... .. ·· ·:· 5,000.00
g) Sponsor of pre ier show/ fUm. showing .. .. . . ......... , ... ..... .. ... ..... . 5,000.00
. . ',. ..
Recruitment ag1enoles inay post either surety bond.~: o i:. QB.sh bonds amounting to
Twenty Thousand (P h~2, 000 . 00}, for local, and Fifty Tl;loµ~nQ, l?e~os (Rhpo0,000.00) ,
for foreign , to be lssu d by the Government Service Insurance System (GSIS) or any
other reput~ble lnsura ce System/Agency . .
- I . .

ecord of Taxpayer . - It shall ba the .duty. of.the. City. T~asurer to keep

0

Section 181.
records , alphabetlcall arranged and open to. publlc . , ln s~,ectlori, .of the names of all
persons paying city ta ~ s . fees and c harges, as far as .pr&otl~ ble .. ;He sh~ll establish and
keep current approprta e tax roll for each kind of ~ax, fe~ or ch~ i:ge. pnwlded In this Code.

ARTIG.LE 55 .. , "·

CIVlU REMEDIES FOR COLLECTl~~M.)F. Rt;VENl.IE

Sectioµ 18~. City. Ga ernment's le . - Clty,. ta!)(~S ; tiee.~i • charg~S' J:}nd other revenue
constitute a lien super or to all llens, charges or, er:i~umbCll n<Des dnvfavor or any person,
enforced by approprla\e administrative or j udlcl€U action, not 0111ly.n.upon any property or
rights there in Wh ich may be subject to the lien but also upon property used In business,
occupa tion , practice of' profe-sslon or calling , or.. exer-ml~e . ,pf1 prlv;H.eQ~l:~wlth respeot to that
which Ule lien Is lm po ed. The llen . may Qf)ly, l;)e-, 1extt n g 1;1l§.tl~d~-: l.IP,<l!l'l ·:hitll. payment of the
delinquent city taxes, tJ es and Gharges, lncludirag relateGi •S.lilrtlPh~r:gesi and Interests.

/ 89
I "
)
:--- ~ I
~ .I \
,iS't~t-en ':~3'~ ·'.~l~JL~tl~.~lfl ~., )~. p~r~errtedles tor the colfett~n or t:lty "ra'X~s. tees or
bha't~'.f~s; ~htfi1:\lef~d · ~tT~dhi3rg~~ ~hd'1fiit~r'e~\ r~~ulHnQ fi"om delinqJencl~s shan be:
, . ,." . , I
a) ···91:-~mlrl~tftitl\)' ' acli6ff'thf&~h -'·ti'l'~ ~l~trt:'lth gcmds, cha~\'' or ~ebts, end other
personal J:)ropert\. of whatever char~et~r 1 lhcludlng stock~ , and other securities,
1
debts, credits, bd'nks accounts, and Interest In or rig hts to ~rsonel property;
b) By levy upon rea property andJnterest In or right~ to real prlop~rty;
c) By judlclal action ' .· .. . I .
. Either of th~se tiie~1~·~ lt\~s< M~ pursued c0hcurrentty 0
1strriuttaneousty at the
discretion of the Ma or.
City
. .
Sec:tfon 194. Dist alnt o .Personal Pr6 · ~ · - The remedy by dtst~lnt shall proceed
·as toilow!3: J • • •
· 1~ 1
''

a) $(:111-tJWJ id! '.llip~fi~, .·1i'tf~e b~ t~e ·~@rs'.o'rll' e)Wlhg any tax or othe~ lmp6sltlons to pey the
s"al'tie· erte)" 51'\~ · .11 y~t:l F 'df delff1 ~U~'l'ictes, the Clty Treasyrer or hts deputy mey
up6n''ls~tr~h~" 5f" ~lir~e· (3~·"Wrtff~'l''' rit>tlbes; within the pe~rlod of: two (2) months,
seize or confls ate any personal property belonging t , that person or any
personal prope subject to the lien , In suffiolent quantfty satt~ the tax, fee, or
charge ln quest! n·, together with any h1crement thereto ln~ldent to deOnquencles
and the expens s of seizure . In such a case, the City Tree~u~r or his d~puty
~half Issue a du y . authentloated ceftlfloE'lte .t>~se-d upon the record of his office
showing the fao of dellnquenoy and the amount of the tax; ff:fe or charge and
penalty due. Th s certification shall serve as sufflctent warreht tor the d~~lnt of
personal propel, aforementioned , subject to the taxpayer's right to cletm
extension under he provision of existing .laws. Dlstralned personal property shall
be sold at public uction In the manner herein provtdt-3d for.
b) Personal Prope · Exempt fr6fu · Dlstr'alht - the following ·property sha» be
exempted from tl')e dlstralnt and levy, attachment for exeputlon thereof for
dellh~u~nolee th tfl'le payrnent ot local ta)<, fee or charge, Including the related
surcherge and lh ~~sts: .

1) Tools and th implements necessarily used by the deHnqu~i'.lt taxpayer In his

trade or emplbyment; .
2) One (1) h~rti , CdW, o~rabao, or other. t>~a~t ·o f burden. t11uch as the d~Onquent
taxpeyel· ma s.el~'C't, ·and n~Cj~SMY'lry used by him In his brd\t'l'~ry oecupetlon;
3) His nE!ceMa" dldthlng, · ~nd th~ t.if l'.ilthl~ famlly, house~f:'lr.g · bl"ld \J'Sed for
the purj'.)crse Y. tl1~ dellrktllent ta~l'~y~r, ·s uch as he may ~elect, t:>r a vslue not
exceeding te thousand pesos (10,000.00); ·
4) Provisions, I eluding · cfops, a-dually provided for lndtvldual or femtly use
sufficient for our (4) mc:mths; ·
5) rtil!! prof~ssl Ml'llbrarlea ·of doctc>rs, ~h{:}Jhh~rs, lav.iyers and Judges;
6) One flshlnq oat and net, not exceedlhQ the totai value of ten thousttnd pesos
( 10~ 000'. 00) ; y th~ ·t~Wflll· use of WHldh' a ·fishelihan earn& hl91lwitllhood; and
7) Any mett~rlat br ertlel~ fomrlhg part' · ~f a house or lmpro~ant of any real
property.

c) A(!)oountlng of D stralh~'d · Gt;ods :" \.;;. the Clfy T~asu r-er can make or cau~ to be
made a11 adbo tmtth~ bfth-e'' g~&ds~ ' ehP.l~ls, or effects di9treined, a bOl')' C1f which
I~ slgnoo ·tly hlr1nse.tf, tt'i 'W~ IEit ~ltl'l;~f'·' With tl'l-E! cwner or perl4~t1 from whom
f

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possession of g±s, chattels on effects taken, or at the selUng place of business

of that person or with someone iof suitable age and discretion, to which list shall
be added a state ent of the sum demanded and a note of the time and place of
sale. ; I
d) Publication . - The City Treasurer shall forthwith cause a notification to be
exhibited In not l~ss than three (3) public and conspicuous places In the terrttory
of the city speclf{ilng the time amd place of sale, and the articles distralned. The
time of sale shall not be less than twenty (20) days after notice to the owner or
pos.sessor of the !property as ab¢ve specified and the publication or posting of the
notice. One plaee for the posting of the notice shall be at the Office of the City
Mayor. . . :
e) Release of OlstrJlnt Property upon Payment Prior to Sale. - If at anytime prior to
the consummati~n of the sal~. all property charges are paid to the officer
conducting the s~le, the goods dr effects dlstralned shall be restored to the owner.
f) Procedure of S~le - At the time and place fixed In the notice, the officer
conducting the s~le shall sell the: goods or effects so dlstralned at public auction to
the highest blddJ r for cash . Within five (5) days after the sale, the City Treasurer
shall ·make a reP¢rt of the proce~dlngs In writing to the City Mayor.
Should t e properties dlstralned be not disposed of within one hundred
and twenty ( 120) days from the bate of dlstraint, the same shall be considered as
sold to the City f Jr the amount of the assessment made thereon by the Committee
on Appraisal composed of the Glty Treasurer as chairman, with a representaUve
of the Commlss1J n on Audit and lthe City assessor as members.
. . When th 4 amount of th~ assessment Is e'q ual to tax delinquencies, the
taxes due shall b)e considered p~ld.
g) Disposition of Proceeds. - The proceeds of the sales shall be. applied to satisfy
the tax, togethe with the Increment thereto Incident to delinquency, and the
expe_nses of the tllstraln and sale . Any balance over and above what is required
to pay the entir claim shall be l returned to the owner of the property sold. The
expenses charg able upon th1e seizure and sale shall embrace the actual
expenses of sel~ure and sale s)'lall embrace the ·~ctual expen~es of seizure and
preservation of tlhe property pending the sale , and no charge can be imposed for
the . s~rvlces of t e City Treasurer or his deputy. Yvhere the proceeds of the sale
1
are Insufficient to satisfy the claim, other properties may, In like manner, be
dlstralned until trle full amount due, including all expenses is collected. ·

Section 185. Levy on ~eal Property.

I

a) After the expiration of three (3) years In the case of delinquent tax, fee, or charge
not less than o e hundred thousand pesos (100,000.00) and after distraint on
personal properfy of the delinquent taxpayer may be levied. To this end, the City
Treasurer shall !make duly authenticated certificate showing the name of the
taxpayer and the amount of th~ tax, fee, or charge, and penalty due from him.
Said. certificate shall operate ~Ith the force of a· legal execution throughout the
Phlilppines. Levr shall be affedted by writing on said certificate the descrtptlon of
the property upcr which levy I~ to be made. At the same time, written notice of
the Levy shall be mailed to or served upon the City Assessor ad the Register of
Deeds In the pro:vlnce or city where the property Is located who shall annotate the
levy .on the tax eclaration and'. certificate of tltle of the property, respectively, of
the delinquent t~xpayers, or In hls absehce from the Philippines, of his agent or
1

the manager of a business In respect to which the llablllty arose, or If there be

) 91
 none, of the oJ upent of the property, In question. A report on any levy shall within
ten (10) days dtter receipt of the warrant, be subm ltted by the City Treasurer to
the City Mayor and the Sanggunlang1Panlungsod .
b) Advertisement bnd sale - Within thirty (30), days after levy, the City Treasurer
shall proceed td publlcly advertisefor sale or auction the real property or e portion
thereof as ma~be necessary to satisfy the claim and cost of sale; and such
advertisement ~all cover a period of at least thirty (30) days. It shall be effected
by posting a no\ lce at the main entrance of the City Hall bulldlng and In a public
and consplcuou~ _place In the barangay where the real property .Is located and by
publication on a week for three (3 j weeks in a newspaper of general circulation
In the City. The advertisement shall contain the amo unt of taxes, fees or charges,
and penalties d ethereon, the time 1and place of sale, the name of the taxpayer
against whom ~~e •tIDCes, fees or charges are levled, and the s~ort description of
the property to oe.sold. At anytime before the date fixed for the .sate, the taxpayer
may stay the droceedlngs by paying the taxes, fees, charges, penalties and
Interests. If he 'taus to do so, the sate shall proceed and shall be. held either at the
main entrance f the City Hall Bulldlng , or on the property to be sold, or at any
other place as determlhed by the cthi Treasurer conducting th~ sate speclfled In
the notice of salk . Within thirty (30) !days after the sale, the City Treasurer or his
deputy shall ma e a report of the sale to the Sanggunlang Panlµngsod, and then
make and dellv r'to the purchaser ~ certtflcate of sale, showing the proceedings
of the sale, descrrlblng the property sold, stating the name of the purchaser, and
setting out the dxact amount of all taxes , fees, charges and related surcharges,
Interest, or pen~ltl~s. Provided, however, that any excess In th.e proceed of the
sale over the c!alm and cost of sales shall be turned over the owner of the
property .
The City f i'easurer may advance an amount sufficient to defrey the cost.of
collectlon and advertisement and subsequent sale of the subject real property
including the pre~ervatlon of improvements thereon . .
c) Redemption of ~roperty Sold . - VVlthln one (1) year from the date of sale, the
delinquent taxp / er or his represeptatlve shall have the right to redeem the
property upon payment to the City Treasurer of the total amount of taxes, fees, or
charges, and r\;;fated surcharges, Interests or p enalties frpm the date of
delinquency tot e date of sale, plus ,Interests of TWO PERCENT ( 2o/o) per month
on the purchase \price from the date bf purchase to the date of r0demptlon. Such
payment shall I validate the certificate of sale Issued to the purchaser and the
owner shall bee 1 titled to a certificate of redemption from the ctt:Y- Treasurer.
The City reasurer, upon surrendered by the purchaser -Of the certificates
of sale previous y Issued to him, shall forthwith return to the. letter the entire
purchase prlee aid by him plus the .Interest of TWO PERCENT ( 2% ) per month
herein provided for, the portion of th~ cost of sale and other legltlmate expenses
incurred by him, and said property ttiereafter shall be free fonn the lien of such
taxes, fees, or s rcharges, related su~charges, Interests, and penatttes.
The real roperty owner shall not, however, be deprived bf the possession
of said property hnd shall be entltle~ to the rentals ad other Income thereof until
~ the expiration of i 1me allowed for Its redemption.
- d) Final Deed of cohveyance to the Purchaser. - In case t he taxpayer falls to redeem
the property as P.rovlded herein, the p ity Treasurer shall execute deed convey•ng
to the purchaser so much of the property has been sold, free from llen of any
taxes, fees, char es, related surcharges, Interests and penalties. The deed shall
sufficiently recite all the proceedings upon which vali dity of the sale depends.

I 92
 . -"

·~· .
l i
e) Purchase of Real Property by the City Government for Want to Bidder. - In case
there Is no bld~er for the real ~roperty advertised for sale as provided herein, or If
the highest bl Is for an amount insufficient to pay .the taxes, fees, or charg~s,
related surcha es, interests, ~enalt\es and costs, the City Treasurer conducting
the sale, shall urchase the prdperty In behalf of the City as provided In this Code.
f) Resale of Re I Property Taken for Taxes, fees or Charges '- The City
Government m y, by separate. Ordinance, sell and dispose of the real property
acquired at pu lie auction. The proceeds of the sale shall accrue to the general
fund of the City after deducting the share of the barangay, wherever applicable.

Section 186. Penatti~s for Failure tollssue and Execute.Warrant -VVlthout prejudice
to criminal prosecution !under the Revised Penal Code and other applicable laws, the City
Treasurer or any of his deputies who fell to Issue or execute the levy after the expiration
of time prescribed, or ~ho ls found gJllty of abusing th~ exercise thereof by competent
authority shall automatically be dismissed from the service after due notice and hearing.

a) Protest and As !essrnent - Wlttiln sixty (60) days ·f rom the receipt of the notice of
assessment lssqied by the City 1Treasurer, the taxpayer, may file a written protest
with the City TrElasurer through the Board of Tax Appeals as provided In this Code
contesting the ~ssessment, otherwise, the assessment shall become final and
executory . The\ City Treasurer, based on the flnplngs and recommendations of
the Board of Tax Appeals, shall decide the protest within sixty (60) days from the
time of Its filing .' If the City T~asurer finds the protest to be wholly or partlalty
meritorious, he llall Issue a nqtlce canceling wholly or partially the assessment.
Hov:.i:ever, if the City Treasurer denies the prote;St wholly or partially a written
notice to the tax ayer shall be sent. The taxpayer shall have thirty days (30) from
the receipt of t · e denial of the protest or sixty (60) days as prescribed herein
within which to appeal with the court of competent jurisdiction, otherwise the
assessment bee mes concluslv~ and unappealable.
b) Payment under P.rotest - No prditest shall be entertained unless the taxpayer first ·
pays the tax. T ere shall be annotated on the tax receipts the words "paid under
protest", where ~pplicabte . Th~ protest In writing must be filed wtthln thirty (30)
1
days from the : yment of the 1tax to the City Treasurer, who shall decide the
protest within sl . (60) days frorp receipt thereof.
The tax o a portion thereof paid under protest shall be held in trust by the
City Treasurer. 1
In the ev~ nt that the protest
1
Is finally decided In favor of the laxpayer, the
amount or portlor\ of the tax cred lt ls to be applied against his existing or future tax
liability.
c) Claim of Refund' of Tax Credit - As provided In Sec 196 of the 1991 Local
Government Codb, no case or ptoceedlng shall be .maintained In any court for the
recovery of any t!ix, fee or charge erroneously or Illegally collected untll a written
claim for refund o tax credit has been filed with the .City Treasurer.
ol
No case proceeding shall be entertained in any court after the expiration
of two (2) years om the date o{ the payment of s~ch tax, fee or charge or from
the date the taxp yer Is entitled to a refund or credit.

I 93
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ARTICLE 56
MtSCELLANEC!>US PROV1S10NS
il I

Section 187. Publlc.t\tlon of the Revenue COde, - Within ten ( 1O) days after the
approval of this Code , a certlfled true copy: of the same shall be publlshed In accordance
with the provisions oftMe 1991 Local Government Code .

S@ctlon 188. Public bissemtnatlon of this Code. - Copy of this Revenue Code shall
be furnished to the Clty \Treasurer for publ\o dissemination .

SectJon 189. Wfthdralata1 of Tax Exemption Privlleqes . - Unless otherwise provided

In this Code, tax exemptions or Incentives granted to, or presently enjoyed by all persons,
whether natural or jur dlcal, Including go:Vernment owned or controlled corporations,
except local water dist l~ts , cooperatlvM duly registered under Republic Act No. 6938,
non-stock and non-pro It hospitals and ~ducatlonal institutions, business enterprises
certified by the Board o Investment (801) a~ pioneer or non-pioneer for a period of six (6)
and four (4) years, ~spectlvely, from the date of registration, business entity,
associations, cooperatl es registered under Republlc Act 5810, and printer and/or
publisher of books or ot1er reading materials prescribed by the Department of Education,
Culture, and sports as school texts or references, Insofar as rece~pts from the printing
and/or publishing theredf are concerned , are hereby withdrawn effective upon approval of
this Code.

ARTICLE 57
GENERAL PROVISfONS
I.

Section 190. Penalty Any violation of the provisions of this Code not herein otherwise
covered by a specific pe atty , or of the rule& and regulation s promulgated under authority
of this Code, shall be punishable by a fine of not less than one thousand pesos
(1 ,000 .00) or more than 1flve thousand peso~ (5 ,000.00) or imprisonment of not less than
one (1) month nor more han six (6) months,. or both, at the discretion of the Court.

CHAPTER TEN

FINAL PROVISIONS

Section 191. Separabll ty Clause - If for any reason, any provlsk>n, section, or part of
this Code ls declared no valid by a court of competent Jurisdiction; such Judgment shall
not affect or Impair the remaining provisions ; sectld.n s, or parts which sh~ll continue to be
1
In force and effect.

Section 192. Appltcabthtv Clause - All other m~tters relating to the l~posttlons In this
Code shall be governed tly pertinent provisions of existing laws and other ordinances.

Section 193. Re12eall q Clause. - All ordinances, n.Jles and regulations, or parts
thereof, In conflict with, ot
Inconsistent with any of the provisio ns of this Code are hereby
repealed or modified accordingly. .
l .
Section 194. Effect1vlty :- Thls Code shall' take effect on J an u a ry 01, 2012.

I 94
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"'° I
,-,- ........___

c
City Ordinance N0 . 565
Series of 2011 -· Page 95 -

CARRIED BY THE VOTE OF :

Afflm1ative :
Councilors : Homer Q. Bais, Roberto M. Rojas, Em L. Ang, Din~o C. Ramos,
Al Victor A. Espino, Caesar Z . . Distrlto, Carlos Jose V. Lopez,
Mona Dia G . Jardin .
. '

Negative : Councilor Catalino T. Alisbo

Councilor Elm er T. Sy
Councilor Sonya M. Verdeflor

Absent Councilor Keith Emmanuel L. Ramos

Author Councilor Al Victor A. Espino

Passed November 11, 2011 (71

31
Regulal!Spec;ial Session).

Comments: Passed.
Councilor Archie S Baribar was out of the se~ sion pall when this
ordinance was passed .
Vice Mayor ,Jude Thaddeus A. Sayson was designated Acting City
Mayor.

- - t
Acting Vice Mayor
Presiding Otflcer

ATTESTED : w/ff! 'RfJ[JR~~ ' CjF]? lr[J~ (iff;i

ATTY. NILO T. ALEJANORINO
VXF!/1YJLi1-0r( y no1v-
Secre tcil)' to the Sanggunlan
(On Officlal Travel)

~;:;::;? ___:____ '

HELE~ASP~
BY:
..... Board Secretary IV

APPROVED : 2011 JUDE A. SAYSON

ayor

NT.AJH PUrgl