Revenue Code

Republic of the Philippines

Province of Bohol

Municipality of Panglao

OFFICE OF THE SANGGUNIANG BAYAN

EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG BAYAN OF PANGLAO, BOHOL HELD ON FEBRUARY 28, 2011 AT THE SB SESSION HALL, PANGLAO, BOHOL.

PRESENT: Hon. Evangeline B. Lazaro. . . . . . .Vice Mayor/Presiding Officer

Hon. Noel E. Hormachuelos . . . . . . SB Member/Floor Leader

Hon. Francisco D. Montero . . . . . . . . . . . . . SB Member

Hon. Manuel A. Arbuyes . . . . . . . . . . . . . . . . – do –

Hon. Walter P. Sultan . . . . . . . . . . . . . . . . . . . . – do –

Hon. Eduard G. Mejos . . . . . . . . . . . . . . . . . . . – do –

Hon. Crescente G. Arbutante . . . . . . . . . . . . . – do –

Hon. Toribio F. Bon III. . . . . . . . . . . . . . . . . . . . – do –

Hon. Agerio L. Guioguio . . . . . . . . . . . . . . . . . . – do -

Hon. Cerino S. Hormachuelos . . . . . . . . . . . ABC President

Hon. Amira Alia P. Montero. . . . . . . . . . . . . SK President

Municipal Ordinance No. 03

Series of 2011

AN ORDINANCE ENACTING THE REVENUE CODE OF 2011 OF THE MUNICIPALITY OF PANGLAO, BOHOL.

(Sponsored by Hon. Noel E. Hormachuelos)

Be it ordained by the Sangguniang Bayan of the Municipality of Panglao , that

CHAPTER 1. GENERAL PROVISIONS

Article A. Short Title and Scope of this Code

Section 1A.01. Short Title. – This ordinance shall be known as the “Revenue Code of the Municipality of Panglao for 2011”.

Section 1A.02. Scope and Application. – This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other important impositions within the territorial jurisdiction of this Municipality of Panglao, Province of Bohol.

Article B. Construction of Provisions

Section 1B.02. Words and Phrases Not Herein Expressly Defined. – Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991.

Section 1B.03. Rules of Construction. – In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions.

(a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning.

(b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well.

(c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act.

(d) Computation of Time. The time within which an act is to be done as provided in this Code or in any rule or regulation issued pursuant to the provisions hereof, when expressed in days, shall be computed by excluding the first day and including the last day, except when the last day falls on a Saturday, Sunday or holiday, in which case the same shall be excluded from the computation and the next business day shall be considered the last day.

(e) References. All references to Chapters, Articles, or Sections are to the Chapters, Articles or Sections in this Code unless otherwise specified.

(f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved herein.

(g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions to the Section which is the last in point of sequence shall prevail.

Article C. Definition of Terms

Section 1C.01. Definitions – When used in this code:

(a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit.

(b) Charges refer to pecuniary liability, as rents or fees against persons or property;

(c) Cooperative is a duly registered association of persons, with a common bond on interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles.

(d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business;

The term "resident foreign" when applied to a corporation means a foreign corporation not organized under the laws of the Philippines but engaged in trade or business within the Philippines.

(e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of Republic Act Numbered Sixty-Eight Hundred Ten (RA 6810), otherwise known as “ Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20)”.

(f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties;

(g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety;

(h) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT);

(i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine.

(j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions.

(k) Municipal Waters include not only streams, lakes and tidal waters within the municipality, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities;

(l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking;

(m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor.

(n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;

(o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing.

(p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation;

(q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes.

(r) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be.

(s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs.

(t) Vessels include every type of boat, craft or other artificial contrivance, capable of being used, as a means of transportation on water.

(u) Pension House – a private or family-oriented tourist boarding house or tourist lodging house, employing non-professional domestic helpers, regularly catering to tourists or travelers; containing several independent lettable rooms or kitchen, and where a combination of board and lodging may be provided;

(v) Unit - consist of structure with complete accessories.

CHAPTER II. TAXES ON BUSINESS

Article A. Graduated Tax on Business

Section 2A.01. Definitions. – When used in this Article.

(a) Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form.

(b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not;

The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner.

Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styrofoam or other packaging materials intended to process and prepare the products for the market.

The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane;

(c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun;

(d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance;

(e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder;

(f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters.

(g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies.

(h) Cabaret / Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed.

(i) Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction;

(j) Carinderia refers to any public eating place where food already cooked are served at a price.

(k) Cockpit includes any place, compound, building or portion thereof, where cockfights are
held, whether or not money bets are made on the results of such cockfights.

(l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees.

As used in this Article, the term “contractor " shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat or establishments; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishment; proprietors or operators of establishment for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishment for planning or surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry – cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body – building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators arrastre and stevedoring, warehousing, or forwarding establishments; master plumber, smiths, and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors.

The term “contractor” shall also include, but shall not limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of “contractor” under Section 131 of Republic Act No. 7160, viz.: welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration.

(m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market;

(n) Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof.

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

(p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular Region or locality, whichever is higher;

(q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street–sweepers, sprinklers, lawn mowers, bulldozers, graders, fork–lifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes;

(r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell or deliver the same. Whether a peddler is a wholesale peddler or retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Ordinance;

(s) Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like.

( t ) Rectifier comprises every persons who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and as being engaged in the business of rectifying.

(u) Resorts refers to any place which accommodates indiscriminately any person/s who may be tourist/s or otherwise, for the purpose of relaxation, business, pastime, etc., for a fee.

(v) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers.

(w) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold;

(x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel;

(y) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction.

Section 2A.02. Imposition of Tax. – There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed :

(a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquor, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule:

AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR	TAX PER ANNUM
Less than 10,000.00	181.50
10,000.00 or more but less than 15,000.00	242.00
15,000.00 or more but less than 20,000.00	332.20
20,000.00 or more but less than 30,000.00	484.00
30,000.00 or more but less than 40,000.00	726.00
40,000.00 or more but less than 50,000.00	907.50
50,000.00 or more but less than 75,000.00	1,452.00
75,000.00 or more but less than 100,000.00	1,815.00
100,000.00 or more but less than 150,000.00	2,420.00
150,000.00 or more but less than 200,000.00	3,025.00
200,000.00 or more but less than 300,000.00	4,235.00
300,000.00 or more but less than 500,000.00	6,050.00
500,000.00 or more but less than 750,000.00	8,800.00
750,000.00 or more but less than 1,000,000.00	11,000.00
1,000,000.00 or more but less than 2,000,000.00	15,125.00
2,000,000.00 or more but less than 3,000,000.00	18,150.00
3,000,000.00 or more but less than 4,000,000.00	21,780.00
4,000,000.00 or more but less than 5,000,000.00	25,410.00
5,000,000.00 or more but less than 6,500,000.00	26,812.50
6,500,000.00 or more	At a rate of forty one and one fourth percent (41.25%) of one percent (1%)

The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section.

(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules:

AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR	TAX PER ANNUM
Less than 1,000.00	19.80
1,000.00 or more but less than 2,000.00	36.30
2,000.00 or more but less than 3,000.00	55.00
3,000.00 or more but less than 4,000.00	79.20
4,000.00 or more but less than 5,000.00	110.00
5,000.00 or more but less than 6,000.00	133.10
6,000.00 or more but less than 7,000.00	157.30
7,000.00 or more but less than 8,000.00	181.50
8,000.00 or more but less than 10,000.00	205.70
10,000.00 or more but less than 15,000.00	242.00
15,000.00 or more but less than 20,000.00	302.50
20,000.00 or more but less than 30,000.00	363.00
30,000.00 or more but less than 40,000.00	484.00
40,000.00 or more but less than 50,000.00	726.00
50,000.00 or more but less than 75,000.00	1,089.00
75,000.00 or more but less than 100,000.00	1,452.00
100,000.00 or more but less than 150,000.00	2,057.00
150,000.00 or more but less than 200,000.00	2,662.00
200,000.00 or more but less than 300,000.00	3,630.00
300,000.00 or more but less than 500,000.00	4,840.00
500,000.00 or more but less than 750,000.00	7,260.00
750,000.00 or more but less than 1,000,000.00	9,680.00
1,000,000.00 or more but less than 2,000,000.00	11,000.00
2,000,000.00 or more	At a rate of fifty five (55%) percent of one percent (1%)

The business enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for.

(c) On exporters and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under sub–sections (a), (b), and (d) of this Article :

(1) Rice and Corn;

(2) Wheat or cassava flour, meat, dairy products, locally manufactures, processed or

preserved food, sugar, salt and agricultural marine and fresh water products,

whether in their original state or not ;

(3) Cooking oil and cooking gas;

(4) Laundry soap, detergents, and medicine;

(5) Agricultural implements, equipment and post-harvest facilities, fertilizers,

pesticides, insecticides, herbicides and other farm inputs;

(6) Poultry feeds and other animal feeds;

(7) School Supplies; and

(8) Cement

For purposes of this provision, the term exporter shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b), and (d) of this Article.

(d) On retailers.

AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING YEAR	TAX PER ANNUM
400,000.00 or less	2.2%
In excess of 400,000.00	1.1%

The rate of two and 2/10 percent (2.2%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P 400,000.00) while the rate of one and 1/10 percent (1.1%) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P 400,000.00).

However, barangays shall have exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (30,000.00) subject to existing laws and regulations.

(e) On contractors and other independent contractors in accordance with the following schedule.

AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR	TAX PER ANNUM
Less than 5,000.00	30.25
5,000.00 or more but less than 10,000.00	67.65
10,000.00 or more but less than 15,000.00	114.95
15,000.00 or more but less than 20,000.00	181.50
20,000.00 or more but less than 30,000.00	302.50
30,000.00 or more but less than 40,000.00	423.50
40,000.00 or more but less than 50,000.00	605.00
50,000.00 or more but less than 75,000.00	968.00
75,000.00 or more but less than 100,000.00	1,452.00
100,000.00 or more but less than 150,000.00	2,178.00
150,000.00 or more but less than 200,000.00	2,904.00
200,000.00 or more but less than 250,000.00	3,993.00
250,000.00 or more but less than 300,000.00	5,082.00
300,000.00 or more but less than 400,000.00	6,776.00
400,000.00 or more but less than 500,000.00	9,075.00
500,000.00 or more but less than 750,000.00	10,175.00
750,000.00 or more but less than 1,000,000.00	11,275.00
1,000,000.00 or more but less than 2,000,000.00	12,650.00
2,000,000.00 or more	At a rate of fifty five percent (55%) of one percent (1%)

Provided, that in no case shall the tax on gross sales of P2, 000,000.00 or more be less than P12, 650.00.

For purposes of this section, the tax on multi-year projects undertaken general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term.

Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded.

In cases of projects completed within the year, the tax shall be based upon the contract price and shall be paid upon the issuance of the Mayor’s Permit.

(f) On banks and other financial institutions, at a rate of fifty percent of one percent (50 % of 1%) of the gross receipts of the preceding calendar year derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be included in the computation of the tax.

(g) On the businesses hereunder enumerated:

Cafes, cafeterias, ice cream and other refreshment parlors, soda fountain bars, carinderias or food caterers;
Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges,bar/bistros, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs, such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments.
Commission agents
Lessors, dealers, brokers of real estate;
On travel agencies and travel agents
On boarding houses, pension houses, motels, apartments, apartelles, and condominiums
Subdivision owners/Private Cemeteries and Memorial Parks
Privately-owned markets;
Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories;
Operator of Cable Network System
Operators of computer services establishment
General consultancy services
Cold storage & refrigeration cases
Magazine and News stand
On owners/operators of fishponds , fish pens, or fish breeding grounds or hatchery
On Lumberyards (including coco lumberyards)
Purified water refilling station
Motor exchange on consignment basis only
All other similar activities consisting essentially of the sales of services for a fee.

AMOUNT OF GROSS SALES/RECEIPTS FOR THE PRECEDING CALENDAR YEAR	TAX PER ANNUM
Less than 5,000.00	30.25
5,000.00 or more but less than 10,000.00	67.65
10,000.00 or more but less than 15,000.00	114.95
15,000.00 or more but less than 20,000.00	181.50
20,000.00 or more but less than 30,000.00	302.50
30,000.00 or more but less than 40,000.00	423.50
40,000.00 or more but less than 50,000.00	605.00
50,000.00 or more but less than 75,000.00	968.00
75,000.00 or more but less than 100,000.00	1,452.00
100,000.00 or more but less than 150,000.00	2,178.00
150,000.00 or more but less than 200,000.00	2,904.00
200,000.00 or more but less than 250,000.00	3,993.00
250,000.00 or more but less than 300,000.00	5,082.00
300,000.00 or more but less than 400,000.00	6,776.00
400,000.00 or more but less than 500,000.00	9,075.00
500,000.00 or more but less than 750,000.00	10,175.00
750,000.00 or more but less than 1,000,000.00	11,275.00
1,000,000.00 or more but less than 2,000,000.00	12,650.00
2,000,000.00 or more	At a rate of fifty five percent (55%) of one percent (1%)

Provided, that in no case shall the tax on gross sales of P2, 000,000.00 or more be less than P12, 650.00.

(h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P50.00) per peddler annually.

Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt: from the peddlers tax herein imposed.

The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity.

( i ) On operators of public utility vehicles maintaining principal booking office, terminal/garage, waiting station for the purpose of doing business in carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises.:

Van for Hire	2,550.00 per unit
Air-conditioned buses	5,300.00 per unit
Buses without air conditioning	2,550.00 per unit
“Mini” buses	2,550.00 per unit
Jeepneys/Fieras/Tamaraws	2,550.00 per unit
Taxis/Car for Rent	1,550.00 per unit
Vessel for Hire	1,550.00 per unit
Motorcycle for Rent	550.00 per unit

(j) On Resorts – Accommodation Only

Gross sales / Receipts for the preceding year

Rate of Tax per Annum – 2.2% of gross sales

(k) On restaurants / bars

Gross sales of not over P50,000.00	Php 998.00
In excess of Php 50,000.00, every Php 1,000 or fraction thereof	Php 60.00

(l) Diveshops

Gross sales / Receipts for the preceding year

Rate of Tax per Annum – 2.2% of gross sales

(m) Other Business :

WITH GROSS RECEIPTS FOR THE FOR THE PRECEDING CALENDAR YEAR ON THE AMOUNT OF:	AMOUNT OF TAX PER ANNUM
Not over 20,000.00	55.00
Over 20,000.00 but not over 50,000.00	220.00
Over 50,000.00 but not over 100,000.00	605.00
Over 100,000.00 but not over 200,000.00	1,565.00
Over 200,000.00 but not over 500,000.00	5,880.00
Over 500,000.00 but not over 750,000.00	9,955.00
Over 750,000.00 but not over 1,000,000.00	14,767.50
1,000,000.00	At the rate of 2.2%

Section 2A.03. Presumptive Income Level. For every tax period, the Local Finance Committee shall prepare within the month of November, a stratified schedule of “presumptive income level” that approximate the gross receipt of each business classification. Within the first two weeks of December, the Local Chief Executive shall circulate copies of the stratified schedule to all business concern and shall also post it on the Municipal Bullletin Board to inform and give notice on the formulae and mthods use by the LGU in estimating the expected gross income and hence Business Tax Levels.

Section 2A.04. Reconsideration. Any business establishment that wish to dispute and request for recalculation on presumptive income level shall seek reconsideration in writing before the LGU Business Tax Review Committee composed of the Secretary of the Mayor, Municipal Treasurer, Municipal Assessor, Municipal Budget Officer, Municipal Accountant and Municipal Planning and Development Coordinator. After reconsideration, the decision of the committee shall be considered final. Any request for reconsideration shall be resolved on or before 20^th day of January or as maybe determine by the Sangguniang Bayan.

Section 2A.05. Tax on Newly–started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article.

Article B. Situs of Tax

Section 2B.01. Situs of the Tax.

(a) For purposes of collection of the business tax under the “situs” of the tax law, the following definition of terms and guidelines shall be strictly observed:

(1) Principal Office – the head or main office of the business appearing in the pertinent documents submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case may be.

The city or municipality specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof.

In case there is a transfer or relocation of the principal office to another municipality or city, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is affected.

(2) Branch or Sales Office – a fixed place in a locality which conducts operations of the business as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sales, although orders for the products maybe received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office.

(3) Warehouse – a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office.

(4) Plantation – a tract of agricultural land planted to trees or seedlings, whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of this Article, inland fishing ground shall be considered as a plantation.

(5) Experimental Farms – agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agribusiness, marine or aquatic, livestock, poultry, dairy, and other similar products for the purpose of improving the quality and quantity of goods and products.

However, on–site sales in commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Ordinance.

(b) Sales Allocation

(1) All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located.

(2) In case where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located.

(3) In case where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable to the city or municipality where the factory, project office, plant or plantation is located.

The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for.

(4) In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows :

Sixty percent (60%) to the city or municipality where the factory is located; and

Forty percent (40%) to the city or municipality where the plantation is located.

(5) In cases where there are two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where such factories, project offices, plants and plantations are located in proportion to their respective volumes of production during the period for which the tax is due.

In the case of project offices of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period.

The foregoing sales allocation under par. (3) hereof shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located. In case of sales made by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) or (2) above.

In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on “situs of taxation” provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer’s products shall be considered as the factory or plant and warehouse of the manufacturer.

All sales made by the factory, project office, plant or plantation located in this Municipality shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this Municipality. In case there is no branch or sales office or warehouse in this Municipality, but the principal office is located therein, the sales made in the said factory shall be taxable by this Municipality along with sales made in the principal office.

(c) Port of loading – the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly.

(e) Route Sales – sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sale office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein.

This Municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality.

Article C. Payment of Business Taxes

Section 2C.01. Payment of Business Taxes

(a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same.

The conduct or operation of two or more related businesses provided for under Section 2A.01 and Section 2B.01 of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business.

(b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 2A.01 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses.

(c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales of receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule.

Section 2C.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year.

Section 2C.03. Time of Payment. The tax shall be paid annually within the first 20 days of January. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months.

Section 2C.04. Administrative Provisions.

(a) Requirement – Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this Municipality shall first obtain a Mayor's Permit and pay the fee therefore and the business tax imposed under the pertinent Article.

(b) Issuance and Posting of Official Receipt − The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this Municipality.

Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business or undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor, Municipal Treasurer, or their duly authorized representatives.

(c) Invoices or Receipt – All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P 25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code.

(d) d. 1 Sworn Statement of Gross Receipts or Sales – Operators of newly started businesses subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations, and upon application for a Mayor's Permit to operate the business.

d. 2 Any person engaged in business subject to the business tax paid based on gross sale and/or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year or quarter in such manner and form as may be prescribed by the Municipal Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts due, among others, to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. For this purpose, the Municipal Treasurer may employ checker/inspectors to all business establishments for the actual operation thereat.

(e) Submission of Certified Income Tax Return Copy – All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this code shall submit a certified photocopy of their BIR income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayor’s Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month form January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to month payment is made.

(f) Issuance of Certification – The Municipal Treasurer may, upon presentation of the satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein the number of the official receipt issued, upon payment of a fee of Fifty Pesos (Php 50.00).

(g) Transfer of Business to Other Location – Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this Municipality without the payment of additional tax during the period for which the payment of the tax was made.

(h) Retirement of Business – Any person, natural or juridical, subject to the tax on business under Article A Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipt for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated.

The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination for retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed :

(a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and / or new owner, the Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the termination or retirement of said business;

(b) Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinances;

(c) In addition, in the case of a new owner to whom the business is legitimate and the tax paid during the current year be less than the tax due to the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated.

In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated.

The permit issued to a business retiring or terminating its operation shall be surrendered to Local Treasurer who shall forthwith cancel the same and record such cancellation in his books.

(d) Death of Licensee – When any individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.

Article D. Tax on Ambulant and Itinerant Amusement Operators

Section 2D.01. Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates:

Circus, carnivals, or the like per day	110.00
Ferias or the like per day	110.00/per table
Merry-Go-Round, roller coaster,ferris wheel, Swing, shooting gallery and other similar contrivances per day	110.00
Sports contest/exhibitions per day	220.00

Section 2D.02. Time of Payment. – The tax herein imposed shall be payable before engaging in such activity.

CHAPTER III. PERMIT AND REGULATORY FEES

Article A. Mayor's Permit Fee on Business

Section 3A.01. Imposition of Fee. There shall be collected an annual fee at the rate of ten percent (10%) of the annual tax due, but which shall not be lower than the rates provided hereunder, for the issuance of a Mayor’s Permit to operate a business, pursue an occupation or calling, or undertake an activity within the municipality.

The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for.

For purpose of the Mayor’s Permit Fee, the following Philippine definition of business size is hereby adopted:

Characteristics	Asset Size	Number of Workers
Cottage	Php 500,000 and below	1-10
Small	Over Php 500,000 to Php 5M	11-99
Medium	Over Php 5M to Php 20M	100-199
Large	Over Php 20M	200 and above

The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee.

(a) On business subject to graduated taxes

Business Subject to Graduated Taxes	Amount of Taxes Per Annum
1. Manufacturers/Importers/Producers
Cottage	1,000.00
Small	2,000.00
Medium	4,000.00
Large	5,000.00
2. On Banks
Rural,Thrift, and Savings Banks	1,000.00
Commercial, Industrial and Development Banks	3,000.00
Universal Banks	5,000.00
3. On Other Financial Institutions
Small	1,000.00
Medium	3,000.00
Large	5,000.00
4. On Service Establishments/Resorts
Cottage	2,500.00
Small	3,500.00
Medium	4.500.00
Large	6,000.00
5. On Wholesalers/Retailers/Dealers or Distributors/Contractors
Cottage	300.00
Small	1,000.00
Medium	1,500.00
Large	2,000.00
6. On Transloading Operations
Medium	2,000.00
Large	4,000.00
7. Other Businesses
Cottage	200.00
Small	600.00
Medium	800.00
Large	1,000.00
8. Wholesale Dealer on Fermented Liquor/Beer	550.00
Wholesale Dealer on Foreign Liquor	1,000.00
Wholesale Dealer on Domestic Liquor	550.00
Wholesale Dealer on Tuba, Basi, Tapuy, Bahalina	550.00
Retail Dealer on Fermented Liquors/Beer	150.00
Retail Dealer on Wine	100.00
Retail Dealer on Foreign Wines	550.00
Retail Dealer on Domestic Liquors	220.00
Wholesale Dealer in Cigarettes	550.00
Wholesale Dealer in Tobacco	220.00
Retail Dealer on Cigarettes	100.00
Retail Dealer on Tobacco	75.00
9. Theaters and Cinematographs
Air conditioned theaters and Cinematographs with orchestra	500.00
With orchestra and balcony with seating capacity of less than 500 persons	600.00
With orchestra and balcony with seating capacity of more than 500 persons but less than 1,000 persons	700.00
With Orchestra and balcony with seating capacity of 1,000 persons or over	800.00
10. With orchestra, balcony and lodge
None air conditioned theaters and cinematographs: Itinerant Operators, per occasion	200.00
Beta Movie theaters	300.00
With orchestra and balcony with seating capacity of less than 500 persons	400.00
With orchestra and balcony with seating capacity of 500 persons but less than 1000 persons	500.00
With orchestra and balcony with seating capacity of 1000 persons and above	700.00
With orchestra, balcony and lodge	800.00
11. Funeral Homes/Parlors	1,000.00

Section 3A.02 Time and Manner of Payment. The fee for the issuance of a Mayor’s Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking start and within the first twenty (20) days of January of each year in case of renewal thereof.

For a newly – started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period of longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made.

Section 3A.03. Administrative Provisions.

(a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and places subject to the payment of permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as maybe necessary to maintain peaceful, healthy, and sanitary conditions in the municipality.

(b) Application for Mayor’s Permit. False Statements. An application for a Mayor’s Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other information or data as may be required.

1. For a newly - started business

Location sketch of the new business.
Paid–up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship.
A certificate attesting to the tax exemption, if the business is tax-exempt.
Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations.
Tax clearance showing that the operator has paid all tax obligations in the municipality.
Barangay clearance
Three (3) passport size pictures of the owner or operator, or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager
Health certificate for all food handlers, and those required under Chapter IV, Article D of this Revenue Code.

2. For renewal of existing business permits

Barangay Clearance
Previous year’s Mayor’s Permit
Two (2) copies of the annual tax payments
Two (2) copies of all receipts showing payment of all regulatory fees as provided for in this Code
Certificate of tax exemption from local taxes or fees, if tax exempt
Health Certificates for all food handlers

Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as the other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances.

Any false statement which is vital to the operation of his business deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article.

A Mayor’s Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishments or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the municipal government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for.

Likewise, a Mayor’s permit shall be denied to any person or applicant for a business who declares an amount of gross sales receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or closely similar type of activity or business.

(c) Issuance of Permit; Contents of Permit. Upon approval of the application for a Mayor’s Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor’s Permit fee and the corresponding business tax.

The Mayor’s Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor’s Permit and the official receipt issued by the Municipal Treasurer for the payment of the business tax.

Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary.

In case of lost permit, the Municipality shall require affidavit of loss. For destroyed permit, the municipality shall issue a duplicate/copy of the permit upon presentation of satisfactory proof that the original permit has been destroyed and upon payment of One Hundred Pesos (P 100.00).

(d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he has no place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives.

(e) Duration of Permit and Renewal. The Mayor’s Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31^st) day of December following the date of issuance unless revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee.

(f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to the injury of public moral or peace; or when the place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the Municipal Mayor may, after investigation, revoke the Mayor’s Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restores by the Sangguniang Bayan.

Section 3A.04. Rules and Regulations on Certain Establishments.

(a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook, or food dispenser without a Food Handler’s Certificate form the Municipal Health Officer, renewable every six (6) months.

(b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected form dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances.

(c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer.

Article B. Permit Fee for Cockpits Owners/Operators/Licensees/

Promoters and Cockpit Personnel

Section 3B.01. Definitions. When used in this Article.

(a) Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights.

(b) Bet taker or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and take care of bets from owners of both gamecocks and those of other bettors before he orders commencement of the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both.

(c) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one or both legs.

(d) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries sustained by the cocks and their capability to continue fighting, and decides and makes known his decision either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a contest game.

Section 3B.02. Imposition of Fees. There shall be collected the following Mayor’s Permit Fees form cockpit operators/owners/licensees and cockpit personnel:

(a) From the owner/operator/licensees of the cockpit:

1. Application/filling fee	500.00
2. Annual cockpit permit fee	5,000.00

(b) From cockpit personnel

1. Promoters / Host	300.00
Pit Managers	200.00
Referee	200.00
Bet Taker “Kristo”	200.00
Bet Manager	200.00
Gaffer “Mananari”	200.00
Cashier	200.00
Derby (Matchmaker)	200.00

Section 3B.03. Time and Manner of Payment .

a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits.

b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be allowed to operate and within the first twenty days of January of each year in case of renewal thereof.

c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be paid annually upon renewal of the permit during the birth month of the permittee.

Section 3B.04. Administrative Provisions.

a) Ownership. Operation and Management of Cockpit. – Only Filipino citizens not otherwise prohibited by existing ordinances or laws shall be allowed to own, operate and manage cockpit after winning in the appropriate public bidding.

b) Establishment of Cockpit. – The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality. Another cockpit maybe established in a District or Barangay comprising One Hundred thousand (100,000) population at a distance of five (5) kilometers away from the existing cockpit;

c) Cockpit Size and Construction. – Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal Mayor shall see to it that no cockpits are be constructed within Three Hundred (300)- meter radius from the existing commercial areas, hospitals, school buildings, churches and other public buildings. Owners, lessees or operators of cockpits which are now in existence and do not conform to these requirements are required to comply with these provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing ordinances, laws and practices.

d) Only duly registered and licensed promoters, referees, cashiers, bet managers, matchmakers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in the municipality. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above–mentioned personnel unless he has registered and paid the fee herein required.

e) Upon payment of the fees herein imposed, the corresponding Mayor’s Permit shall be issued.

Section 3B.05. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippines Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in the Municipality.

Article C. Permit Fee on Pedaled Tricycle

[The yield from this imposition is low. Its transfer to the Barangay should be considered.]

Section 3C.01. Imposition of Fee. There shall be collected from the owner of pedaled tricycle operated within the municipality, a permit fee of two hundred pesos (P200.00) per annum.

Section 3C.02. Time of Payment. The imposed herein shall be due on the first day of January and payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase.

Section 3C.03. Administrative Provisions

(a) An appropriate metal plate or sticker shall be provided by the owner of the pedaled tricycle granted a permit for identification purposes.

(b) The Municipal Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the number of the permit plate.

Article D. Fees on Impounding Stray Animals

Section 3D.01. Definitions. When used in this Article.

(a) Stray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at large in public or private places whether fettered or not.

(b) Public Place includes national, provincial, municipal, or Barangay streets, parks, plazas,market and such other places open to the public.

(c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal.

(d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family except goat.

Section 3D.02. Imposition of Fee. There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered/grazed in public or in private places.

(a) Large Cattle	700.00
(b) All other animals	500.00

Section 3D.03. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner.

Section 3D.04. Administrative Provisions.

(a) For purpose of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the municipal corral or a place duly designated for such purpose. The Municipal Treasurer shall also cause the posting of notice of the impounded stray animal in the Municipal Hall for three (3) consecutive days, starting one day after the animals is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding.

(b) Impounded animals not claimed within seven (7) days from the date of impounding shall be sold at public auction under the following procedures:

(c) The Municipal Treasurer shall post notice for publication for three (3) days in three (3) places including the main door of the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor.

The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed.

The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality.
In case the impounded animal is not disposed of within the four (4) days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due.

Section 3D.05. Penalty. Owners whose animals are caught astray and incurring damages to plants and properties owned by the municipality and/or private individual shall pay the following fines:

(a) First Offense	500.00
(b) Second Offense	1,000.00
(c) For the third offense and each subsequent offense	1,500.00

In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner, or the owner shall refund to the municipality any expenses incurred during the time of impoundment.

Article E. Permit Fee on Circus and Other Parades

Section 3E.01. Imposition of Fee. There shall be collected a Mayor’s Permit fee of P 500.00 per day on every circus and other parades using banners, floats, or musical instruments carried on in this municipality.

Section 3E.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least three (3) days before the scheduled date of the circus or parade and on such date the activity shall be held.

Section 3E.03. Exemption. Civic and military parades as well as religious processions shall not be required to pay the permit fee imposed in this Article.

Section 3E.04. Administrative Provisions.

(a) Any person who shall hold a parade within this municipality shall first obtain a permit from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted, and such other pertinent information as may be required.

(b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He/She shall also define the boundary within which such activities may be lawfully conducted.

Article F. Registration and Transfer Fees on Large Cattle

Section 3G.01. Definition. For purposes of this Article, "large cattle" includes a two-year old horse, mule, ass, carabao, cow or other domesticated members of the bovine family.

Section 3F.02. Imposition of Fee. The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows:

(a) For Certificate of Ownership	150.00
(b) For Certificate of Transfer	100.00
(c) For Registration of Private Brand	50.00

The transfer fee shall be collected only once if a large cattle is transferred more than once in a day.

[The difference between the face value of the certificate and the fees provided above shall be acknowledged by an official receipt.]

Section 3F.03. Time and Manner of Payment. – The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle.

Section 3F.05. Administrative Provisions.

Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years.

(a) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle.

(b) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the 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 original certificate of ownership with the name of the municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon production of the original certificate of ownership and certificates or transfer and such other documents that show title to the owner.

Section 3F.07. Applicability Clause. All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations.

Article G. Permit Fee for Excavation

Section 3G.01. Imposition of Fee. There shall be imposed the following fees on every person who shall make or cause to be made any excavation on public streets within this municipality.

(a) For crossing streets with concrete pavement

1. For crossing concrete pavements (minimum area of

2.00 x 600 m., 12 sq. m.)

1,500.00

2. For crossing across base on streets with concrete

pavement, per linear meter (boring method)

500.00

(b) For crossing streets with asphalt pavement

1. Minimum fee

110.00

2. Additional fee for each linear meter crossing the streets

(minimum width of excavation, 0.80 m)

55.00

1. Minimum fee

55.00

2. Additional fee for each linear meter crossing the streets

(minimum width of excavation, 0.3 meters)

22.00

(d)

1. For crossing existing curbs and gutters resulting in the damage

50.00

Additional fee for every 1 day of delay in excess of excavation period provided in the Mayor’s permit shall not exceed three days

10.00

Section 3G.02. Time and Manner of Payment. Every person who shall make excavation shall pay the fee imposed herein to the Municipal Treasurer upon application of Mayor’s Permit, prior to excavation.

It shall be the responsibility of the applicant to restore to its original form the road/street excavated which shall be made within seven (7) calendar days after excavation shall be finished.

Section 3G.03. Administrative Provisions.

(a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the public streets of the Municipality of Panglao unless a permit shall have been first secured from the Office of the Municipal Mayor specifying the duration of the excavation.

(b) The Municipal Engineer/Municipal Building Official shall supervise the digging and excavation and shall determine the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal Treasurer of any delay in the completion of the excavation work for purpose of collection of the additional fee.

(c) In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done.

Section 3G.04. Exemption. All projects initiated by the national and local governments shall be exempted from the permit fee.

Section 3G.05. Penalty. Any person who shall excavate without Mayor’s Permit shall suffer the penalty of Php 2,000.00. The same amount of penalty shall be imposed to persons who fail to restore the excavated public road/street.

Article H. Fee for Sealing and Licensing of Weights and Measures

Section 3H.01. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the Regulations of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394.

Section 3H.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, That all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article.

Section 3H.03. Imposition of Fees. Every person before using instruments of weights and measures within the municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees:

(a) For sealing linear metric measures:

Not over one (1) meter	25.00
Measure over one (1) meter	50.00

(b) For sealing metric measures of capacity:

Not over ten (10) liters	25.00
Over ten (10) liters	50.00

With capacity of not more than 30 kg.	50.00
With capacity of more than 30 kg. but not more than 300 kg.	60.00
With capacity of more than 300 kg. but not more than 3,000 kg.	70.00
With capacity of more than 3,000 kg.	80.00

(d) For sealing metric instruments of weights:

For sealing apothecary balances of precision

20.00

(e) For sealing scale or balance with complete set of weights

For each scale or balances or other balances with complete set of weights for use therewith	100.00
For each extra weight	20.00

(f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, an additional service charge of 20.00 for each instrument shall be collected.

Section 3H.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by the Municipal Treasurer when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof.

The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest.

Section 3H.05. Place of Payment. The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence.

Section 3H.06. Exemptions.

(a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free.

(b) Dealers of weights and measures instruments intended for sale.

Section 3H.07. Administrative Provisions.

(a) The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one year form the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies.

(b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed in accordance with paragraph (d) hereof.

(c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the locality.

(d) Instruments of weights and measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative.

Section 3H.08. Fraudulent Practices Relative to Weights and Measures

The following acts related to weights and measures are prohibited:

(a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected;

(b) for any person to imitate any seal, sticker, mark, stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected;

(c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected;

(d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected;

(e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued;

(f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag, certificate or license for the purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected;

(g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore has expired and has not been renewed in due time;

(h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed;

(i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not;

(j) for any person to fraudulently give short weight or measure in the making of a scale;

(k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or

(l) for any person to procure the commission of any such offense above mentioned by another.

Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be colleted and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments.

Section 3H.09. Penalties.

(a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (l) of Section 3I.06 shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than One thousand pesos (P1, 000.00) or by imprisonment of not more than one (1) year, or both, upon the discretion of the court.

(b) Any person who shall violate the provisions of paragraph (g) of Section 3I.06 for the first time shall be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1) month but not exceeding six (6) months or both, upon the discretion of the court.

(c) The owner-possessor or user of instrument of weights and measure enumerated in paragraph (h) to (k) of Section 3I.06 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300.00) or imprisonment not exceeding one (1) year, or both, upon the discretion of the court.

Article I. Permit Fee on Film-Making

Section 3I.01. Imposition of Fee. There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality.

Rate of Fee Per Filming

a. Commercial movies	1,000.00/day
b. Commercial advertisements	1,000.00/day
c. Documentary film	500.00/day
d. Videotape coverage	500.00/coverage

In case of extension of filming time, the additional amount required must be paid prior to extension to filming time.

Section 3I.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor’s Permit five (5) days before location-filming is commenced.

Exemption. Filming commissioned by the national government or LGU.

Article J. Permit Fee for Agricultural Machinery and Other Heavy Equipment

Section 3J.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for every agricultural machinery or heavy equipment from non-resident operators of said machinery, or equipment renting out said machinery/equipment in this municipality:

Rate of Fee Per Annum/fraction thereof

a. Handtractors	100.00/unit
b. Light Tractors	100.00/unit
c. Heavy Tractors	200.00/unit
d. Bulldozers	500.00/unit
e. Forklift	500.00/unit
f. Heavy Graders	500.00/unit
g. Light Graders	500.00/unit
h. Mechanized Threshers	200.00/unit
i. Manual Threshers	100.00/unit
j. Cargo Truck	500.00/unit
k. Dump Truck	500.00/unit
l. Road Rollers	500.00/unit
m. Payloader	500.00/unit
n. Primemovers/Flatbeds	500.00/unit
o. Backhoe	500.00/unit
p. Rockcrusher	500.00/unit
q. Batching Plant	500.00/unit
r. Transit/Mixer Truck	500.00/unit
s. Crane	500.00/unit
t. Other agricultural machinery or heavy equipment not enumerated above	500.00/unit

Section 3J.02. Time and Manner of Payment. The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor’s permit.

Section 3J.03. Administrative Provisions. The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery, which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner.

Article K. Permit Fees on Tricycle Operation

Section 3K.01. Definitions. When used in this Article.

(a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with two wheeled cab, the latter having a total of four wheels, otherwise known as the motorela.

(b) Tricycle Operators are persons engaged in the business of operating tricycles.

(c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport services to the general public for a fee may it be persons or cargo.

(d) Motorized Tricycle Operator’s Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycle-for-hire over specified zones.

(e) Zone is a contiguous land area or block, say a subdivision or Barangay, where tricycles-for-hire may operate without a fixed origin and destination.

Section 3K.02. Imposition of Fees. There shall be collected a franchise fee in the amount of seven hundred fifty pesos (P750.00) payable upon renewal three years thereafter of each tricycle-for-hire.

Other fees on tricycle operations:

Filing fee	50.00
Permit Fee	50.00
Sticker	20.00
Filing fee for amendment of MTOP	100.00
Tricycle Number	500.00

Section 3K.03. Time of Payment.

(a) The annual franchise fee shall be paid to the Municipal Treasurer upon application for an MTOP or renewal thereof.

(b) The filing fee shall be paid upon application for an MTOP based on the number of units.

(c) Filing fee for amendment of MTOP shall be paid upon application to transfer to another zone, change of ownership of unit or transfer of MTOP.

(d) Time of payment maybe as the need at the instance of the LTO.

Section 3K.04. Administrative Provisions.

(a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator’s permit (MTOP) from the Sangguniang Bayan.

(b) The Sangguniang Bayan of this municipality shall:

Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and conditions therefor; determine, fix, prescribe or periodically adjust fares or rates for the service provided in a zone after public hearing; prescribe and regulate zones of service in coordination with the Barangay; fix, impose and collect, and periodically review and adjust but not oftener than once every three (3) years, reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and prescribe the conditions and qualifications of service.
Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO).
The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents;
Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire.
Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan;
Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceeds forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route.
Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone.

(c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number.

The Sangguniang Bayan shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer.

The official rate to be initially adopted shall be a minimum fee of six Pesos (P6.00) plus one peso (P1.00) per km. in excess of four (4.0) km. distance pending the enactment of the prescribed fare structure for the zone by the Sangguniang Bayan.

Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares.

(d) The zones must be within the boundaries of this municipality. The existing zones which cover the territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be maintained provided the operators serving the said zone secure the MTOP.

(e) For the purpose of this Article, a Municipal Tricycle Operator’s Permit Regulatory Board is hereby created as follows:

Municipal Mayor or Authorized Representative Chairman

Chairman, Transportation Committee (SB) Member

President of the Association Member

(f) The Municipal Treasurer shall keep a registry of all tricycle operators, which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator.

Article L. Permit Fee on Occupation/Calling

Not Requiring Government Examination

Section 3L.01. Imposition of Fee. There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor’s Permit to every person who shall be engaged in the practice of occupation or calling not requiring government examination with the municipality as follows:

Occupation or Calling	Rate of Fee/Annum
(a) On employees and workers in generally considered “Offensive or Dangerous Business Establishments”	100.00
(b) On employees and workers in commercial establishments who cater or attend to the daily needs of inquiring or paying public	100.00
(c) On employees and workers in food or eatery establishment	100.00
(d) On employees and workers in night or night and day establishment. (Pursuant to Labor Code of the Philippines)	100.00
(e) All occupation or calling subject to periodic inspection, surveillance and/or regulations by the Municipal Mayor, like animal trainer, auctioneer, barber, bartender, beautician, bondsman, bookkeeper, butcher, blacksmith, carpenter, carver, chambermaid, cook, criminologist, electrician, electronic technician, club/floor manager. Forensic electronic expert, fortune teller, hair stylist, handwriting expert, hospital attendant, lifeguard, magician, make-up artist, manicurist, masonry worker, masseur, attendant mechanic, certified “hilot”, painter, musician, pianist, photographer (itinerant), professional boxer, private ballistic expert, rig driver (cochero), taxi, dancer, stage-performer salesgirl, sculptor, waiter or waitress and welder	100.00
(f) On Foreign Dive Instructor with working Visa (Privilege Fee)	1,000.00

Section 3L.02. Exemption. All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee.

Section 3L.03. Person Governed. The following workers or employees whether working on temporary or permanent basis, shall secure the individual Mayor’s Permit prescribed herewith;

(a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following:

Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and / or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; Ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shops, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishments; pharmaceutical laboratories, repair shops of any kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops.
Employees and workers in commercial establishments cinematography film storage; cold storage’s or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junk shop; hardware; pest control services; printing and publishing houses; service station; slaughter- houses; textiles stores; warehouse; and parking lots.
Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being.

(b) Employees and workers in commercial establishments who generally enter or attend to the daily needs of general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty saloons; tailor shops; dress shop; bank teller, receptionist, receiving clerk in paying outlets of public utilities corporation , except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public.

Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains;
Stallholders, employees and workers in public markets;
Peddlers of cook or uncooked foods;
All other food peddlers, including peddlers of seasonal merchandise.

(d) Employees or workers in night or night and day establishments such as but not limited to the following:

Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing clubs; pelota courts; polo clubs; private detective or watchman security agencies; supper clubs and all other business establishment whose business activities are performed and consumed during night time.

In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure Individual Mayor’s Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned.

(e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02.

Section 3L. 04. Time and Manner of Payment. The fees prescribed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the first time and annually thereafter within the first twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees.

Section 3L. 05. Surcharge for Late Payment. Failure to pay the fee prescribed in this Article within the time prescribe shall subject a taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due.

In case of change of ownership of the business as well as the location thereof from one municipality to another, it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required in this Article and pay the corresponding permit fee as though it were new business.

Newly hired workers and /or employees shall secure their individual Mayor’s Permit from the moment they are actually accepted by the management of any business or industrial establishment to starts working.

The individual Mayor’s Permit so secured shall be renewed during the respective birth month of the permittee next following calendar, after the first completed application.

Section 3L06. Administrative Provisions.

(a) The Municipal Treasurer shall keep a record of persons engaged in occupation and/or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose.

(b) Persons engaged in the above mentioned occupation or calling with valid Mayor’s Permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for the cancellation upon retirement or cessation of the practice of the said occupation or calling.

Article M. Building Permit

Section 3M.01. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official of this municipality.

Section 3M.02. Imposition of fee. There shall be collected from each applicant for a building permit fees pursuant to Department Order 155, Series of 1992, dated September 25, 1992, of the Department of Public Works and Highways.

[Please refer to the Revised Implementing Rules and Regulation of the National Building

Code of the Philippines (PD 1096).]

Section 3M.03. Time and Payment. The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Building Official.

Section 3M.04. Accrual of Proceeds. The proceeds from building permit fees shall accrue to the general fund of this municipality.

Section 3M.05. Administrative Provisions. The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide and least the following information:

Description of the work to be covered by the permit applied for;
Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy if the contract of lease over the lot if applicant is not the registered owner;
The use or occupancy for which the proposed work is intended;
Estimated cost of the proposed work.

To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official under the Building Code.

Section 3M.06. Penalty. In case of violations, the applicable administrative fines and penal provisions of the Building Code shall govern.

Article N. Permit Fee for the Storage of Flammable

and Combustible Materials

Section 3N.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of combustible materials at the rates as follows:

(a) Storage fee of fuel like gasoline, diesel, kerosene and similar products shall be collected provided the payor will first secure clearance from the Bureau of Fire Protection (BFP). This provision applies also to paragraph (g).

Less than 500 liters	Php 200.00
501 to 2,000 liters	500.00
2,001 to 5,000 liters	1,000.00
5,001 to 20,000 liters	1,500.00
20,001 to 50,000 liters	2,000.00
50,001 to 100,000 liters	2,500.00
Over 100,000 liters	5,000.00

(b)

Storage of cinematographic film

200.00

(c)

Storage of celluloid

200.00

(d) Storage of Calcium Carbide

1. less than 50 cases	150.00
2. 51 cases to 99 cases	200.00
3. 100 or more cases	200.00

(e) Storage of tar, resin and similar materials

1. Less than 1,000 kls.	150.00
2. 1,001 to 2,500 kls.	200.00
3. 2,5001 to 5,000 kls.	250.00
4. Over 5,000 kls.	300.00

(f) Storage of coal deposits

1. Below 100 tons	100.00
2. 101 tons or above	150.00

(g)

Storage of combustible, flammable or explosive

200.00

Section 3N.02. Time of Payment. The fees imposed in Article shall be paid to the Municipal Treasurer upon application with the Office of the Municipal Mayor for permit to store the aforementioned substances.

Section 3N.03. Administrative Provisions.

(a) No person shall keep or store at his place of business any of the following flammable, combustible or explosive substances without securing a permit therefore. Gasoline or naptha not exceeding the quantity of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the Permit fee herein required. In no case shall said materials be stored at any of public buildings or market or in places habitually made as convergence of public.

(b) The Mayor shall promulgate regulations for the proper storing of said substances and shall designate the proper official and shall supervise therefore.

Article O. Permit and Inspection Fee on

Machineries and Engines

Section 3O.01. Imposition of Fee. There shall be imposed an annual inspection fee on internal combustion engines generators and other machines in accordance with the following schedules:

(a) Internal combustible engines:

1. 2 HP and below	50.00
2. 5 HP and below but not lower than 3 HP	100.00
3. 10 HP and below but not lower than 5 HP	150.00
4. 14 HP and below but not lower than 10 HP	200.00
5. Above 15 HP	250.00

(b) Other stationary engines or machines:

1. 3 HP and below	50.00
2. 5 HP and below but not lower than 3 HP	100.00
3. 10 HP and below but not lower than 5 HP	150.00
4. 14 HP and below but not lower than 10 HP	200.00
5. Above 14 HP	250.00

(c) Electrical generations and other machine propelled by electric motors will be levied the same rates found in this section.

Section 3O.02. Time of Payment. The annual fee imposed in this Article shall be paid to the Municipal Treasurer upon application of the Permit with the Office of the Municipal Mayor but not later than fifteen (15) days after the actual inspection by the person authorized in writing by the Mayor. Thereafter, the fee shall be paid within the first twenty (20) days of January.

Section 3O.03. Administrative Provision. No engine or machine mentioned above shall be installed or operated within the territorial limits of this municipality, without the permit of the Municipal Mayor and the payment of the inspection fee prescribed in this Article.

Article P. Zoning Fees

Section 3P.01. Definition of Terms. As used in this Article, the following terms shall be construed and interpreted to mean as follows:

Accessory use is a use incidental and subordinate to the principal use of a building and/or land.
Additions, alterations, repairs are changes in an existing building involving interior work and/or increase or decrease of the area of the building.
Apartments is a row of independent units designated and intended for, or occupied by a family on a more or less permanent basis.
Apartment hotel/Apartell is any building containing several independent and furnished apartment units regularly leased on a more or less permanent basis, and offering basic services to its tenants (e.g. dining services).
Apartment house is a building containing several independent residential suites, usually having facilities such as elevators.
Boarding house is a house which admits a number of persons for compensation where meals may or may not be served to them.
Botanical garden is a tract of land used for the culture and study of plants, collected and grown for scientific and display purposes.
Building area is the remaining space in a lot after deducting the required minimum open spaces.
Building is a constructed edifice, designed to stand more or less permanently, covering space of land, usually covered by a roof, and more or less enclosed by walls and supported by columns and serving as dwelling, store, factory, and shelter for animals, etc.
Building accessory is a building, subordinate to a main building and located on the same lot, the use of which is necessary or incidental to the use and enjoyment of the main building, such as servant’s quarters, garage, etc.
Building main is one in which the principal use of the land in which it is situated is conducted.
Bus terminal is a station where public buses regularly discharge and receive passengers and cargoes.
Cottage industry is an activity wherein the main line of busieness is the production of cottage products that conforms to the standard set forth by the National Cottage Industry Development Authority (NACIDA).
Dormitory is a building where board and lodging facilities are offered primarily to students, teachers for a fee.
Dwelling is a building or structure used for residencial purposes or establishing a home.
Dwelling, one-family detached is a one-family house having one party wall and two-side yard.
Dwelling, one-family semi-detached is a one-family house having one party wall and one side yard.
Dwelling, two-family detached is a house or structure divided into two separate and independent living quarters by a wall extending from the floor to the ceiling, and provided with two-side yards. Each portion provides complete living facilities for the household.
Dwelling, two-family semi-detached is a two-family dwelling as above-defined, except that it is provided with one side yard.
Dwelling, multi-family is a building used as house or residence of three (3) or more families living independently from one another, each occupying one or more rooms as a single housekeeping unit.
Easement is an encumbrance imposed on an immovable for the benefit of another immovable belonging to a different owner.
Family is a group of individuals living under one roof and considered as part of a single housekeeping unit.
Refilling station is a retail station servicing automobiles and other motor vehicles with gasoline, diesel fuel, oil, other oil products including drinking water.
Garage is a building or structure where cars or other vehicles used by the members of the family residing within the dwelling are housed and maintained.
Guard house is an accessory building or structure used by a security guards.
Home occupation is an occupation or business conducted within the dwelling unit.
Hospital is an institution providing health services, primarily for in-patients, and medical or physical care of the sick or injured, including as an integral part of the institution such related facilities as laboratories, cut-patient department, training facilities, and staff office.
Hotel is a building and its premises where persons may regularly be received, lodged or harbored, as transients or guests, and provided with accommodation services, and/or meals for a fee.
Lot is a parcel of land on which a principal building and its accessories are situated or may be situated, together with the required open spaces.
Lot depth is the mean horizontal distance between the front line and the rear lot line of a lot measured within the lot boundary.
Manufacturing industry is an industry which involves the chemical or mechanical transformation of organic products, whether the transformation is done by a power driver machine or by hand, or whether it is done in a factory or in the worker’s house.
Motel is any structure with several separate units, primarily located along the highway or close to a highway, where motorists may obtain lodging with parking space and in some instances, meals.
Museum is a non-profit, non-commercial establishment operated as depository, or a collection of nature, scientific, or literary curiosity or objects of interest such as works of art. This doesn’t include the regular sale or distribution of the object collected.
Nursery/Day Care Center is a place where children are temporarily cared for and trained in parent’s absence.
Park is a pleasure ground set apart for recreation of the public, to promote its health and enjoyment.
Parking building is a building of several floors used for temporary parking of motor vehicles on various floors and may be provided with services allowed for service stations.
Parking lot is an off-street open area, the principal use of which is for the parking of motor vehicles by the public whether for compensation or not, or as accommodation of clients or customers.
Private pet house is a building structure for the keeping of domestic pets, for the enjoyment and/or protection of the members of the family residing within the dwelling.
Professional office is the office of a person engaged in any occupation, vocation or calling, not purely commercial, mechanical or agricultural, in which a knowledge or skill in some department of science or learning is used by its practical application to the affairs of others, either advising or guiding them in serving their interest or welfare through the practice of an act founded therein.
Recreational center/Playground is a place, compound, or building or a portion thereof, open to the public for recreational and entertainment purposes.
Residential condominium is a building containing at least five (5) or more apartment units with common areas and facilities, each apartment owner having exclusive possession of his apartment.
Restaurant/other eateries is a retail establishment primarily engaged in the sale of prepared food and drinks for consumption on the premises.
Servants quarters is a room within the dwelling, or in an accessory building where servants, maids or helpers of the family are housed.
Service station is a building and its premises where gasoline, oil, grease, batteries, tiles, and car accessories may be supplied and dispensed at retail and where in addition the following services may be rendered and sales made and no other:

Sales and servicing of spark plugs, batteries and distributor parts;

Tires servicing and repair, but no recapping or regrooving;

Replacement of mufflers and tall pipes, waterhose, fan belts, brake fluids, light bulbs, fuses, floor-mats, seat covers, bearing, mirrors and the like;

Radiator cleaning and flushing;

Washing and polishing, and sale of automobiles washing and polishing materials;

Emergency wiring repairs;

Minor servicing of carbonators;

Adjusting and repairing brakes;

Minor motor adjustments not involving removal of the head or crank case, or raising the motor;

Sales of soft drinks, packaged foods, tobacco and similar convenient goods for service station customers as accessory and incidental to the principal operations.

Provision of road maps and other informational material to customers; provision of restroom facilities.

Uses permissible at a filling station do not include major mechanical and body work, straightening of body parts, painting, welding, storage of automobiles both in operating condition, or other works involving noise, glare, fumes, smoke or other characteristics to any extent greater than normally found in service stations. Service station is neither a repair nor a body shop.

Shopping center is a group of not more than 15 continuous retail stores, originally planned and developed as a single unit, with immediate adjoining off-street parking.
Store is a building or structure devoted exclusively to the rental sale of a commodity or commodities.
Theater is a structure used for dramatic, operatic, motion pictures and other performances for admission to which entrances money is received, and no audience participation and meal service are allowed.
Tourist Inn is any building or structure regularly catering to tourists and travelers, containing several independent rooms, providing common facilities such as toilet, bathrooms, living and dining rooms.
Warehouse is any building the primary purpose of which is the storage of goods, wares, merchandise utilities and/or other personal belongings.
Yard is an open-space at grade between a building and the adjoining lot lines, unoccupied and unobstructed by any portion of a structure from the ground upward.
Non-conforming Use is a legal use of structure of tract of land in existence at the date of adoption of this ordinance, which does not conform to the use regulations of the ordinance, or such use in existence at the date of adoption of amendments to the ordinance which does not conform to the use regulations of the ordinance as amended.

Section 3P.02. Imposition of fees. There is hereby imposed a fee for processing of application for permits and clearance required under this Code as follows:

3P.02.01. For processing application for Certificate of Zoning Compliance:

(As per Municipal Ordinance No. 3, Series of 1990)

A. For Commercial Building Within the Tourism Zone

Not over Php 5,000.00	50.00
Over Php 5,000.00 but not over 10,000.00	75.00
Over 10,000.00 but not over 20,000.00	100.00
Over 20,000.00 but not over 30,000.00	125.00
Over 30,000.00 but not over 50,000.00	150.00
Over 50,000.00 but not over 100,000.00	175.00
Over 100,000.00 but not over 200,000.00	200.00
Over 200,000.00 but not over 300,000.00	225.00
Over 300,000.00 but not over 500,000.00	250.00
Over 500,000.00 but not over 1,000,000	500.00
Over 1, 000,000 but not over 2,000,000	600.00
Over 2,000,000 but not over 3,000,000	700.00
Over 3,000,000 but not over 5,000,000	800.00

B. For Commercial Building Within the Commercial District

Not over Php 5,000.00	25.00
Over Php 5,000.00 but not over 10,000.00	50.00
Over 10,000.00 but not over 20,000.00	75.00
Over 20,000.00 but not over 30,000.00	100.00
Over 30,000.00 but not over 50,000.00	125.00
Over 50,000.00 but not over 100,000.00	150.00
Over 100,000.00 but not over 200,000.00	175.00
Over 200,000.00 but not over 300,000.00	200.00
Over 300,000.00 but not over 500,000.00	225.00
Over 500,000.00 but not over 1,000,000.00	250.00
Over 1,000,000.00 but not over 2,000,000.00	275.00
Over 2,000,000.00 but not over 3,000,000.00	300.00
Over 3,000,000.00 but not over 5,000,000.00	325.00

C. Residential Building at Residential District

Over Php 5,000.00 but not over 10,000.00	10.00
Over 10,000.00 but not over 20,000.00	20.00
Over 20,000.00 but not over 50,000.00	30.00
Over 50,000.00 but not over 75,000.00	40.00
Over 75,000.00 but not over 100,000.00	50.00
Over 100,000.00 but not over 250,000.00	60.00
Over 250,000.00 but not over 350,000.00	70.00
Over 350,000.00 but not over 500,000.00	80.00
Over 500,000.00 but not over 1,000,000.00	90.00
Over 1,000,000.00 but not over 5,000,000.00	100.00

D. Industrial Building at Industrial Zone

Over Php 5,000.00 but not over 100,000.00	100.00
Over 100,000.00 but not over 300,000.00	150.00
Over 300,000.00 but not over 500,000.00	200.00
Over 500,000.00 but not over 1,000,000.00	250.00
Over 1,000,000.00 but not over 3,000,000.00	300.00
Over 3,000,000.00 up	350.00

D. Zoning Certification for land Titling

Zoning Certification for land titling (MPDC)

100.00

Section 3P.03. The country’s accelerating and physical development, coupled with urbanization and population growth, makes imperative the formulation and adoption of a new graduated rates in the issuance of zoning certificate.

Section 3P.04. This act shall empower the treasurer to impose additional charges of Php 50.00 for every million to those applicants whose building amount exceeds Php 5M as illustrated and classified under sub-section 3Q.02.01 paragraph A-D.

Section 3P.05. Henceforth all applications or owners who intend to construct structures or buildings classified under Section Article Q shall secure their Zoning Certificate prior to its construction. Any person hereof shall pay a fine of Php 1,000.00 plus additional penalty of 20% of the actual cost of the Zoning Certificate under 3Q.02 of this Ordinance or fifteen (15) days imprisonment or both at the discretion of the competent court.

Article Q. Permit Fee for Inspection

and Verification of Subdivision

Section 3Q.01. Definition. When used in this Article, “subdivision” refers to a tract of land or parcel of land divided into two or more lots, sites or other divisions for sale purposes, or building development. It includes re-subdivisions, and when appropriate to the context, relates to the process of subdividing, as to the land or territory subdivided. A subdivision may be commercial or residential.

A commercial subdivision is for factory sites, commercial centers, buildings for office spaces, or recreation centers open to the public.

A residential subdivision is for housing projects or residential houses.

Section 3Q.02. Imposition of Fee. There shall be collected a Mayor’s Permit fee for the verification and inspection of subdivision in the Municipality of Panglao, in accordance with the following rates:

(a) Permit fee for verification :

1. for subdivisions of less than five (5) hectares	300.00
2. for subdivisions of five (5) hectares to less than ten (10) hectares	600.00
3. for subdivisions of ten (10) hectares or more	1,200.00

In addition, subdivision owners shall pay an annual fee of forty pesos (P 40.00) for verification and inspection, per hectare of fraction thereof, until the construction of the roads, bridges, drainage system, installation of electric posts and water system, if any, is completed.

(b)Final permit fee for inspection:

Line and grades:

1. for the first twenty (20) linear meters	30.00
2. for every linear meter in excess of 20	3.00

Streets:

1. for the first twenty (20) square meters	30.00
2. for every square meter in excess of 20	3.00

Reinforcement concrete culvert:

1. for every meter

3.00

Bridge:

Bridge

90.00

If upon verification and inspection, it is found that the subdivision is of bigger area than was reported, the applicant shall pay the fees corresponding to the area difference, and the official receipt therefore shall be presented to the Mayor before final action is taken on the application.

Section 3Q.03. Time and Manner of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer before verification or inspection is conducted.

Section 3Q.04. Administrative Provision. The Municipal Engineer and the Municipal Planning and Development Coordinator shall administer the provisions of this Article and other existing ordinances, executive orders and laws relating to and governing subdivisions and housing projects.

Section 3Q.05. Penalty. Violation of the provisions of this Article shall be punished by a fine of not less than one thousand pesos (P1,000.00), nor more than two thousand five hundred pesos (P2,500.00), or imprisonment of not less than thirty (30) days nor more than six (6) months, or both, at the discretion of the court.

Article R. Permit Fee for Temporary Use of Roads, Streets,

Sidewalks, Alleys, Patios, Plazas and Playgrounds

Section 3R.01. Imposition of Fee. Any person who shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground or portion thereof in this municipality in connection with construction works and/or other purposes, shall first secure a permit from the Mayor and pay a fee according to the following schedule:

1. For construction	Php 50.00/sq.m. per week or fraction thereof
2. Others	10.00/sq.m. per day

For wake and other charitable, religious and educational purposes, use and/or occupancy no fee shall be collected: Provided, that a corresponding permit is first secured from the Office of the Municipal Mayor.

Section 3R.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon filing of the application for permit with the Municipal Mayor.

Section 3R.03. Administrative Provisions. The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee.

Article S. Permit Fee for the Conduct of Group Activities

Section 3S.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor’s permit therefore for every occasion of not more than twenty-four (24) hours and pay to the Municipal Treasurer after prior consent of the Municipal Mayorthat he will issue such permit.

1. Conference, meetings, rallies and demonstration in outdoor, in parks, plazas, roads/streets	150.00
2. Dances	250.00
3. Coronation and ball	100.00
4. Promotional sales	150.00
5. Other Group Activities	100.00

Section 3S.02. Time of Payment. The fee imposed in this article shall be paid to the Municipal Treasurer after secring consent from the Municipal Mayor.

Section 3T.03. Exemption. Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted form the payment of the fee herein imposed, provided, that the corresponding Mayor’s Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities.

Section 3S.04. Administrative Provision. A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order.

Article T. Dive Fee

(Refer to Municipal Ordinance No. 3, Series of 1995)

Section 3T.01. Definition of Terms. Diving as used on this ordinance refers to the act of plunging underwater and swimming with the use of self–contained underwater breathing apparatus (SCUBA).

Section 3T.02. Scope. This ordinance shall apply to shops, resorts, and other establishments duly authorized to operate for a fee, a SCUBA diving business within the territorial jurisdiction of the Municipality of Panglao.

Section 3T.03. Rate and Computation of Fee. A municipal fee equivalent to one percent (1%) shall be imposed to scuba divers to be included in the amount paid by the customer. The computation of the fee is herewith illustrated:

(100x10)	1,000.00
Add: 1% Municipal Fee	10.00
Total amount to be paid by the customer	Php 1,010.00

Section 3T.04. Time of Payment. Fees collected under this Article shall be paid to the Municipal Treasurer within 20 days after the every quarter.

Section 3T.05. Penal Provision. Any person, natural or juridical engaged in the scuba diving business who refuses to charge the Municipal Fee to their clients/customers shall be penalized as follows:

1st offense	fine of P 1,000 or an imprisonment of one (1) day
2nd offense	fine of P 1,500 or an imprisonment of three (3) days
3rd offense	revocation of business permit

CHAPTER IV. SERVICE FEES

Article A. Secretary’s Fees

Section 4A.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality.

(a) For every page or fraction thereof, typewritten (not including the certificate and notation)	50.00
(b) For each certificate of correctness (with seal of office) written on the copy or attached thereto	50.00
(c) For certifying the official act of the Municipal Judge or other judicial certificate with seal	50.00
(d) For certified copies of any papers, records,decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceeding) for each page	50.00
(e) Certified Photocopy or any other copy produced by copying machine per page	20.00

Section 4A.02. Exemption. The fees imposed in this Article shall not be collected for copies furnished to other offices or branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule.

Section 4A.03. Time and Manner of Payment. The fees shall be paid to the Municipal Treasurer at the time of the request, written or otherwise, for the issuance of a copy of any municipal record or document is made.

Article B. Local Registry Fees

Section 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees:

(a) Marriage fees

1. Application for marriage license - if parties are Filipino citizens - if one is a foreigner/alien	300.00 700.00
2. Marriage License Fee (Accountable Form	200.00
3. Marriage Solemnization Fee	200.00
4. Marriage Counseling Fee: - if parties are Filipino citizens 100.00 - if one is a foreigner/alien	100.00 250.00

(b) For the registration of the following:

1. Legitimation	200.00
2. Adoption	500.00
3. Annulment of Marriage	2,000.00
4. Divorce/Legal Separation	2,500.00
5. Naturalization	2,000.00
6. Change of Name	200.00
7. Other legal documentation for record purposes	100.00
8. To use the surname of father (RA 9255) a) Less than one (1) year b) More than one (1) year	250.00 100.00
9. Declaration of Presumptive Death	500.00

1. For local use	50.00
2. For abroad	150.00
3. Registration of Live Birth (Miscellaneous Fee)	20.00
4. Registration of Death Birth (Miscellaneous Fee)	20.00
5. Transfer of Cadaver	150.00
6. Fee for exhumation of Cadaver	100.00
7. Fee for removal of remains	100.00
8. Burial Permit Fee	100.00
9. Delayed registration of birth, marriage and death
a) Less than one (1) year	100.00
b)More than one (1) year	200.00
10. Endorsement Fee	50.00
11. Verification Fee	30.00
12. Correction of clerical error (RA 9048)	1,000.00
13. Change of first name (RA 9048)	3,000.00

Section 4B.02. Exemptions. The fee imposed in this Article shall not be collected in the following cases:

(a) Issuance of certified copies of documents for official use at the request of competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected.

(b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school.

Section 4B.03. Time of Payment. The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents.

Section 4B.04. Administrative Provision. A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning.

Article C. Police Clearance Fee

Section 4C.01. Imposition of Fee. There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippine National Police of this municipality the following fees:

1. For employment, scholarship, study grants and other purposes not hereunder specified	50.00
2. For change of name	50.00
3. For application for Filipino citizenship	1,500.00
4. For passport or visa application	300.00
5. For firearms permit application	300.00
6. For PLEB clearance	50.00

Section 4C.02. Time of Payment. The service fee provided in this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate.

Article D. Sanitary Inspection Fee

Section 4D.01. Imposition Fee. There shall be collected the following annual fees from each business establishment in this municipality or house for rent, for the purpose or supervision and enforcement of existing rules and regulations and safety as well as sanitation of the public in accordance with the following schedule:

a. For house for rent	100.00/unit
b. For each business, industrial, or agricultural and commercial establishment
With an area of 25 sq. m. or more but less than 50 sq. m.	100.00
With an area of 50 sq. m. or more but less than 100 sq. m.	150.00
With an area of 100 sq. m. or more but less than 200 sq. m.	200.00
With an area of 200 sq. m. or more but less than 500 sq. m.	250.00
With an area of 500 sq. m. or more but less than 1,000 sq. m.	300.00
With an area of 1,000 sq. m. or more	350.00

Section 4D.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days January.

Section 4D.03. Administrative Provisions.

(a) The Municipal Health Officer (MHO) or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation.

(b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate.

Article E. Service Fees for Health Examination

Section 4E.01. Imposition of Fee. There shall be collected a fee of fifty five pesos (P55.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances.

Medical Certificate issued for medico legal services	100.00
Examination Fees:
(a) urinalysis	40.00
(b) CBC	80.00
(c) Sputum	40.00
(d) Blood Typing	30.00
(e) FBS	50.00
(f) Stall Examination	40.00

A fee of twenty five pesos (P25.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medical certificate issued by the Municipal Health Officer.

Section 4E.02. Time of Payment. The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued.

Section 4E.03. Administrative Provisions.

(a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six (6) months thereafter:

Food establishments – establishments where food or drinks are manufactured, processed, stored, sold or served.

Public swimming or bathing places.

Dance schools, dance halls and nightclubs (including dance instructors, hostess, cooks, bartenders, waitresses, etc.)

Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slendering saloons, facial centers, aromatherapy establishments, etc.)

Massage clinics and sauna bath establishments (including masseurs, massage clinic/sauna bath attendants, etc.)

Hotels, motels and apartments, lodging, boarding, or tenement houses, and condominiums.

(c) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates.

(c) The Municipal Health Officer (MHO) shall keep a record of physical and other health examinations conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made.

Section 4E.04. Penalty. A fine of two thousand five hundred pesos (P2, 500.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates.

Article F. Treasurer and Assessor’s Fee

Section 4F.01. Imposition of Fees. There shall be collected for service rendered by the Municipal Treasurer and Municipal Assessor of the Municipality of Panglao, for the following:

TREASURER‘S FEE:
a) Certification of tax payment	50.00
b) Certification of payments other than tax payment	50.00
c) Certification of copy of any document on file per page	50.00
d) Certified photo copy of any other copy produced by copying machine per page	50.00
e) Certification of Tax Clearance	50.00
f) Certification of Clearance as to money/property accountability	50.00
g) Research/Verification Fee	20.00

ASSESSOR’S FEE:
a) Certification of copy of tax declaration (Computer generated)	50.00
b) Certified photo copy of any other document produced by copying machine per succeeding copy	50.00 20.00
c) Certification of Landholdings/improvements	50.00
d) Annotation Fee	50.00
e) Vicinity Map	100.00
f) Research/Verification Fee	20.00
g) Processing fee per tax declaration & others	20.00
h) Processing of subdivision plan fee (per tax declaration)	20.00

CHAPTER V. MUNICIPAL CHARGES

Article A. Market Fees

Section 5A.01. Definitions. When used in this Article.

a) Public Market refers to any place, building or structure of any kind, designated as such by the Sangguniang Bayan, except public streets, parks, plazas, and the like.

b) Government-owned and/or controlled public markets means those markets established by public funds or acquired by any other legal mode or means from persons, and operated by the government.

c) Market premises refers to an open space in the compound; part of the market lot consisting of bare ground, not covered by the market buildings, usually occupied by transient vendors especially during market days.

d) Market stall/block tienda refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale.

e) Market section refer to a subdivision of the market, housing one class or group of allied goods, commodities or merchandise.

Section 5A.02. Market Sections. For purposes of this Article, the public market of Panglao shall be divided into the following sections:

(a) Fish section - Fresh fish, clams, oysters, lobsters, shrimps, seaweeds, and other sea foods or marine products.

(b) Meat section - Fresh meat from cow, carabao, goat, sheep, pig, etc.

(c) Vegetable and fruit section - All kinds of vegetables, fruits and root crops, such as camote, cassava, etc. and all kinds of flowers, fresh and artificial, flower pots and vases.

(d) Dry goods and grocery section - All kinds of textiles, ready made dresses and apparels, toiletries, novelties, shoes, handbags, bags, kitchen ware and glassware, school and office supplies, canned goods, sugar, rice and other preserved goods.

(e) Eateries and cooked food section - All kinds of cooked food including refreshments and cakes.

(f) Miscellaneous - This includes beauty parlors, tailors, and dress shops, newspaper and magazines stands, radio and watch repair shop, etc.

The numbering, designation, or other forms of identifying the market sections shall be the responsibility of the Municipal Treasurer.

Section 5A.03. Rentals. There shall be collected the following rental fees:

On rentals of market block tiendas:

Block tiendas along Arcay St	500.00 / month
Along the national road	400.00 / month
L – Shaped wooden stall	350.00 / month
Eatery section	350.00 / month
On rentals of market stalls for dry goods and refreshment parlors	Php 15.00 per square meter, permonth

On rentals of market tables for tuba section and vegetable section	Php 10.00 per linear meter, per day or fraction thereof, per vendor
On rentals of market tiled tables for the meat and fish sections	Php 5.00 per linear meter, per day or fraction thereof, per vendor
On rentals of municipal lots located in and out of the market premises: (For purposes of constructing private structures thereon upon formal permission)	Php 10.00 per square meter, per month
On occupants of the market premises not occupying stalls, per day or fraction thereof, per square meter or fraction thereof	Php 8.00 per sq.m./day

Section 5A.04. Fee for the Privilege to Sell. In addition to the rental fees for the privilege to occupy the public market, its facilities and its premises owned by the municipal government, the Municipality of Panglao shall impose and collect a fee of five pesos (Php 5.00) daily from all merchants occupying fixed tiendas, booths or stalls in the public market of Panglao, Bohol. The fee collected shall be correspondingly covered with the issuance of a cash ticket of equal value, and such shall represent a fee for the privilege to sell.

Section 5A.05. Market Entrance Fee. In lieu of the regular market fees based on the spaces occupied, a market entrance fee shall be collected from transient vendors of the enumerated commodities at the following rates:

(a) Fresh fish:

1^st class	3.00 per kilo
2^nd class	2.00 per kilo
3^rd class	1.00 per kilo

First Class	Second Class	Third Class
Agngan	Balo	Bagis
Alimama	Banak	Bakagan
Anduhaw	Bangcal	Bakasi
Badlon	Bangsi	Baklid
Bilason	Bansilay	Bugok
Binandahan	Bantahan	Bunog
Bungkalisan	Bugaong	Bungalbog family
Butlogan	Bugaongon (tulingan)	Kapaw
Dalagan	Bulatok	Gahigahi
Danggit	Burotburot	Guno
Dugso	Dagha	Ibis
Gapasgapas	Diwit	Ipos–ipos
Haga	Gisaw	Kagawkaw
Handihandi	Gisawgisaw	Kamantigon
Inalat	Hinok	Labayan
Katambak	Indangan	Labuyo
Kilawan	Ilak	Lampija
Kitong	Kiyampaw	Langis
Konoy	Libodlibod	Langkoy
Kuhit buto	Lukihok	Lanohan
Lagana	Lubay	Layo
Lambay	Malasugue	Malangsi
Lampo	Maming-maming	Mobgas
Lap	Mangambulas	Molmol
Lawayan	Marang	Pata
Limbaon	Obod	Tad
Mamsa	Owapay	Tahawtahaw
Mangagat	Pagi	Talirag
Mangambulaw	Pinggol	Talingtingan
Mangidlon	Plangitan	Teoeyay
Mangontot	Sasa	Tulingan
Mayamaya	Solid	Tongke
Ohaon (dagko)	Suwasid
Otdon	Tabangko
Ahaan	Tamarong
Patlongan
Pugapo
Puzalo
Rompe
Sagisihon
Sambagon
Samolok
Suno
Timbongan (dagko)
Tangigue
Tin

For wholesale trading of first class fish out of market for resale elsewhere, the rate of market entrance fee per kilo thereof shall be P 5.00.

(b) Dried fish:

sold in regular size boxes (kahon)	20.00 per kilo
sold in kilos, 1^st class	5.00 per kilo
sold in kilos, 2^nd class	4.00 per kilo
sold in kilos, 3^rd class	3.00 per kilo
sold in kilos, 4^th class	2.00 per kilo

Bagoong or uyap	15.00 per canister
Tinabal	20.00 per canister
Ginamos	10.00 per canister

(d) Miscellaneous articles:

Tuba, in container	15.00 per container
Tuba, in gallon	3.00 per gallon

Fresh fruits
Pineapples, in kaing or aat	30.00 per kaing /aat
Bananas	10.00 per hundred dawin
Vegetables, per sack	25.00 per sack
Leaf tobacco	30.00 per bundle
Peanuts in sacks (hilaw)	25.00 per sack
Peanuts in baskets (hilaw)	10.00 per baskets
Bread, cakes, biscuits and similar articles	15.00 per dealer /day
Charcoal in sacks	15.00 per sack
Coconuts	25.00 per 100 pcs
Rice and corn	8.00 per sack
Used clothing	8.00 per sq. m. occupied
Mats	8.00 per sq. m. occupied
Other articles	8.00 per sq. m. occupied

Section 5A.06. Time and Manner of Payment. The fees imposed under this Article shall be paid to the Municipal Treasurer or to this duly authorized representative, monthly in advance as regards permanent lessees, and whether the merchandise, goods or commodities are displayed directly or indirectly to public view, and whether sold or not, unless the stallholder or parties concerned desire to pay in advance for a longer period, in which case, payments shall be accepted and the corresponding official receipts issued.

Every stallholder or block tienda occupant (permanent) shall deposit an amount corresponding to three (3) months rental, and said amount shall automatically reverted to rentals if and when the stallholder/block tienda occupant suffers a delinquency in payments.

Section 5A.07. Administrative Provisions.

(a) Responsibility for market administration. The Municipal Mayor shall exercise direct and immediate supervision, administration and control over the Panglao public market and the personnel thereof, including those whose duties concern the maintenance and upkeep of the market and the market premises, in accordance with existing ordinances, rules and regulations.

The Municipal Mayor or his duly authorized representative has the exclusive power and authority to designate the spaces and/or stalls to the vendors of any article or merchandise in the public market of Panglao, Bohol according to the class and quality of said articles and merchandise to be sold or offered for sale inside the market buildings and in its premises, including the collection of fees, standardization, classification and/or grouping and re–grouping of merchandise, goods, wares or commodities to be sold inside the public market.

(b) Collection of occupancy fee and issuance of cash tickets therefore. – The fee for the occupancy of a part of the market premises shall be collected at the gate of the public market of Panglao before the transient vendors are allowed to occupy the spaces in the market premises. The amount of the fees to be collected shall be determined on the basis of the area or space in the market premises that the bundle, sack, can, cartload of commodities or merchandise of the vendor will occupy, if spread.

In case the vendor from whom an entrance fee was collected occupies any space with an area in excess of what he paid for, he shall be required to pay the correct amount of fee thereon, less what he may have already paid as entrance fee, and the appropriate surcharge.

A cash ticket shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sells the same merchandise, even if such sale is done in the same place occupied by the previous vendor.

The cash tickets issued shall be torn in two, one–half to be given to the space occupant or vendor and the other half to be retained by the market collector shall deliver the same to the Municipal Treasurer for counter–checking against his record of cash tickets issued by him for that day.

Section 5A.08. Surcharge for Late or Non–Payment of Fees.

a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period, shall pay a surcharge of twenty–five percent (25%) of the total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. The stall shall be declared vacant and subject to adjudication.

b) Any person occupying space in the market premises without first paying the fee imposed in this Article shall pay three times as much as the regular rate for the space occupied.

c) Any person occupying more space than what he has paid for shall pay the regular rate for such space.

Section 5A.09. Adjudication of Market Block Tienda/Booth/Stall.

a) Lease period. – The contract of lease for a market block tienda/booth/stall shall be paid for a period of five (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Article.

b) Notice of vacancy. – A notice of vacant or newly constructed block tiendas, booths and stalls shall be maid for a period of ten (10) days immediately preceding the date fixed for their awards to qualified applicants to appraise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard, thick paper or any other suitable material and shall be in the following form.

N O T I C E

Notice is hereby given that Block Tienda/Booth/Stall No. ______ of the Panglao Public market is vacant.

Any person, 21 years of age or more and is not legally incapacitated, desiring to bid for the lease this block tienda/booth/stall, shall file an application therefore on the prescribed form (copies may be obtained from the Office of the Municipal Mayor, during office hours and before 12:00 o’clock noon of _______________, 20___.) The award of the lease of the vacant block tienda/booth/stall shall be determined thru sealed bids to be conducted on _________________, 20___ at 10:00 o’clock AM at the Office of the Municipal Mayor by the Market Adjudication Committee. This block tienda/booth/stall is found _________________________.

Municipal Mayor

c) Application for lease:

1. The application shall be under oath. It shall be submitted to the Office of the Municipal Mayor, through the chairman of the Market Adjudication Committee, by the applicant either in person or through his attorney.

2. It shall be the duty of the Municipal Mayor to keep a register book showing the names and addresses of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Mayor of each application. It shall also be the duty of the Mayor to acknowledge receipt of the application setting forth therein the time and date of receipt thereof.

3. The application shall be substantially in the following form:

APPLICATION TO LEASE MARKET BLOCK TIENDA/BOOTH/STALL

______________

Address

_____________

Date

The Municipal Mayor

Municipality of Panglao

Province of Bohol

Sir/Madam :

I hereby apply under the following contract for the lease of block tienda/booth/stall numbered ________ of the Panglao Public Market. I am _____ years of age, a citizen of the Philippines, single/married/widowed/separated and residing at ________________.

Should the above–mentioned tienda/booth/stall be leased to me in accordance with the market rules and regulations, I promise to hold the same under the following conditions:

1) That while I am occupying or leasing the above–mentioned tienda/booth/stall, I shall at all times have my picture and those of my helpers conveniently framed and hung conspicuously in the tienda/booth/stall.

2) I shall keep the tienda/booth/stall at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated.

3) I shall pay the corresponding rent for the tienda/booth/stall in the manner prescribed by existing ordinances.

4) The business to be conducted in the tienda/booth/stall shall belong exclusively to me.

5) In case I engage helpers, I shall nevertheless personally conduct my business and be present at the tienda/booth/stall. I shall promptly notify the Market Adjudication Committee or market authorities of my absence, giving my reason or reasons therefor.

6) I shall not sell or transfer my privilege to occupy the tienda/booth/stall, or otherwise permit another person to conduct business therein.

7) I have read and fully understand the provisions of the contract of lease furnished to me prior to the conduct of the bidding, and I shall abide and observe strictly all provisions thereof when I enter into such contract with the Municipal Government of Panglao, Bohol for the occupancy and lease of the tienda/booth/stall.

8) Any violation on my part or on the part of my helpers of the foregoing conditions shall be sufficient cause for the market authorities to cancel this contract.

Very respectfully,

_______________________

(Applicant)

T.I.N. __________________

Republic of the Philippines )

Province of Bohol ) S. S.

Municipality of Panglao )

X - - - - - - - - - - - - - - - - - - /

SUBSCRIBED AND SWORN to before me in the Municipality of Panglao, Province of Bohol, Philippines this _______ day of ____________, 20 _______; applicant exhibiting to me his / her Community Tax No. _______________ issued on _____________ at ______________, Philippines.

_______________

Official Title

4. Applicants who are Filipino citizens shall have preference in the lease of public market block tiendas/booths/ stalls. If on the last day set for filling applications, there is no application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be repeated for another ten – day period. If after the expiration of that period there is still no Filipino applicant, the block tienda/booth/stall affected may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the block tienda/booth/stall shall be made thru sealed bids to be conducted by the Market Adjudication committee.

In case there is only one Filipino applicant, the block tienda/booth/stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same block tienda/booth/stall, adjudication of the same shall be made thru sealed bids to be conducted by the Market Adjudication Committee on the date and hour specified in the notice. The result of the bidding shall be reported immediately by the Committee to the Municipal Mayor for appropriate action.

5. The successful applicant shall immediately pay the full amount of his bid to the Municipal Treasurer and furnish the Municipal Mayor with two (2) copies of his / her picture immediately after the award of the lease. It shall be the duty of the Mayor or his authorized representative to affix one (1) copy of the picture to the application and the other copy to the record card kept for that purpose.

d) Appeals – Any applicant who is not satisfied with the adjudication made by the Municipal Mayor or the Market Adjudication Committee of the block tienda/booth/stall applied for, may file and appeal with the Sangguniang Bayan who may submit such appeal with its comment and recommendation as it may desire to make on the matter. The decision of the Sangguniang Bayan in such cases shall be final.

Section 5A.10. Miscellaneous Provisions on Block Tienda/Booth/Stalls.

a) Vacancy of block tienda/booth/stall before expiration of the lease. – If for any reason, a block tienda/booth/stall holder or lessee discontinues or is required to discontinue his business before his lease contract expires, such block tienda/booth/stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed.

b) Partnership with block tienda/booth/stall holder. – A market block tienda/booth/stall holder who enters into business partmership with any other party after he acquires the right to lease such block tienda/booth/stall has no authority to transfer to his partners the right to occupy the block tienda/booth/stall.

In case of death or any legal disability of such block tienda/booth/stall holder to continue in his business, the surviving partners may be authorized to continue occupying the block tienda/booth/stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is qualified to occupy a block tienda/booth/stall under the provisions hereof, and the spouse, parent, son, daughter or relative within the third degree by consanguinity or affinity of the deceased is not applying for the block tienda/booth/stall, he shall be given the preference to continue occupying the block tienda/booth/stall concerned, if he applies for it.

c) Lessee to personally administer his block tienda/booth/stall – Any person who has been awarded the right to lease a market block tienda/booth/stall in accordance with the provisions hereof, shall occupy, administer and be present personally at his block tienda/booth/stalls. He may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents and children who are actually living with him and who are not disqualified under the provisions hereof. The persons to be employed as helpers shall under no circumstances, be persons with whom the block tienda/booth/stall holder has any commercial relation or transaction.

d) Dummies, sub–lease of block tienda/booth/stalls – In case where the person registered to be the holder or lessee of a block tienda/booth/stall in the public market, is found to be not the person who is actually occupying said block tienda/booth/stall, the lease of such block tienda/booth/ stall shall be canceled, if upon investigation such block tienda/booth/stall holder shall be found to have sub–leased his block tienda/booth/stall to another person or have connived with such person so that the latter may, for any reason, be able to occupy the said block tienda/booth/stall.

Section 5A.11. Responsibility for Market Administration. The Municipal Mayor shall exercise direct and immediate supervision and control over the municipal public market and personnel thereof, including those whose duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations.

Section 5A.12. Creation of Market Committee. There is hereby created a permanent market committee which shall be commonly known as the Market Adjudication Committee composed of the Municipal Mayor, as chairman, a representative each of the treasurer, the Sangguniang Bayan, and of the market vendors as members. The Committee shall conduct the drawing of lots and opening of bids in connection with adjudication of vacant or newly constructed stall in the municipal market and to certify to the Municipal Mayor of the result thereof.

Section 5A.13. Turn–key Condition. Any person who is granted authority by the Sangguniang Bayan to construct at his own expense a block tienda on a municipal lot shall first enter into a memorandum of agreement or contract of lease with the municipal government, through the municipal mayor. The memorandum of agreement shall stipulate a fixed period of ten (10) years within which the owner shall pay monthly rentals for the use of the lot only. After the lapse of ten (10) years from completion or occupancy of the building, whichever comes first, it shall ipso facto become the property of the municipal government. This provision shall apply also to existing cases that are not yet covered by memoranda of agreement.

However, those who have existing unexpired contract, shall continue until the expiration of the contract, and after the expiration of the contract, they have the option to continue, provided Section 5A.13 should apply.

Section 5A.14. Rules and Regulations.

a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate, like fish and meat, is hereby prohibited.

b) No person shall utilize the public market or any part thereof for residential purposes.

c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article in the passageway ( pasillo ) used by purchasers in the market premises.

d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties nor shall parents allow their children to play in or around their stalls or in the market premises.

e) No merchandise or article shall be paid, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon has been paid.

f) It shall be unlawful for any lessee to remove, construct electrical wiring, or water connection without prior permit from the market administrator and approved by the Municipal Mayor.

g) The Municipality of Panglao shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, roberry, “force majure” or any other case. All articles or merchandise left in the public market during closure time shall be at the risk of the stall holder or owner thereof.

h) All articles abandoned in any public market in violation of any provisions of this Article or any regulation or rule on the management of the market shall be deemed a nuisance. It shall be the duty of the market administrator or his subordinates to take custody thereof. In case the articles are claimed within twenty–four (24) hours thereafter, they shall be returned to their original owners upon payment of actual expenses incurred in their safekeeping, unless they have so deteriorated as to constitute a menace to public health in which case they shall be disposed of in the manner as directed by the Mayor, who may also in his discretion, cause the criminal prosecution of the guilty partyor merely warn him against future violation. In case where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed in accordance with law.

Section 5A.15. Applicability Clause. Existing laws, ordinances, rules and regulations pertaining to the public market and its premises are hereby adopted as part of this Article.

Article B. Fishery Rentals, Fees and Charges

Section 5B.01. Definitions. When used in this Article.

(a) Marginal Fisherman refers to an individual engaged in subsistence fishing which shall be limited to the sale, barter or exchange of marine products produced by himself and his immediate family, and whose annual net income from fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality whichever is higher.

(b) Municipal Waters include not only streams, lakes and tidal waters within this municipality, not being the subject of private ownership, and not comprised within the national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two (2) lines drawn perpendicular to the general coastline from points where boundary lines of the municipality to the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it.

(c) Vessels include every sort of boat, craft, or other artificial contrivance used as a means of transportation on water.

Section 5B.02. Fishery Rentals, Fees and Charges. This municipality shall have the exclusive authority to grant the following fishery privileges within its municipal waters and impose rentals, fees, or charges therefrom:

(a) To erect fish corrals, oyster, mussel, or other aquatic beds or bangus fry areas.

(b) To gather, take or catch bangus fry, prawn fry or kawag-kawag or fry of other species and fish from municipal waters by nets, traps or other fishing gears. However, marginal fisherman shall be exempt from any rentals, charge or any other imposition whatsoever.

Section 5B.03. Grant of Fishery Rights by Public Auction. Exclusive fishery privileges to erect fish, corrals, oyster mussel of aquatic beds or “bangus” fry areas and to take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation shall be awarded to the highest bidder in a public auction to be conducted by a committee upon authorization of the Sangguniang Bayan.

However, duly registered organizations and cooperative of marginal fisherman shall have the preferential right to such fishery privileges without being required to undergo the bidding. In the absence of such organizations and cooperatives or upon failure to exercise their preferential right, other parties may participate in the said public bidding.

For this purpose, there is hereby created a committee to conduct the public auction to be constituted as follows:

(a) The Mayor or his duly authorized representative as Chairman;

(b) Three (3) members of the Sangguniang Bayan to be designated by said body,

The Committee shall advertise the call for sealed bids for the leasing or a zone or zones of municipal waters in public auction for two (2) consecutive weeks in the bulletin board of the municipal hall. If no bids are received within two (2) weeks, such notice shall be posted for another two (2) weeks. If after said two (2) notices for the grant of exclusive fishery rights through public auction, there are no interested bidders, the Sangguniang Bayan shall grant the rights within the definite area or portion of the municipal waters to any interested individual upon payment of a license fee fixed herein.

The notice advertising the call for bids shall indicate the date and time when such bids shall be filed with the Municipal Treasurer.

An application to participate in the public bidding shall be submitted to the Municipal Mayor in a form prescribed therefore. Upon submitting a sealed bid, a person shall accompany such bid with a deposit of at least two thousand five hundred pesos (P 2,500.00) shall be deducted from the first rental by the person should the bid be awarded to him.

The deposits of the unsuccessful bidders shall be returned upon the execution of the lease contract by the successful bidder or before the calling of another bid.

At the time and place designated in the notice, the Committee sitting en banc shall open all the bids and award the lease to the qualified bidder offering the highest bid. The lease shall be executed ten (10) days after the award is made by the Committee and should the successful bidder refuses to accept, or fails or neglects to execute the lease within such time, his deposit shall be forfeited to the Municipal Government. In such case, another bidding shall be held in the manner herein prescribed.

Section 5B.04. Duration of Lease. The grant of lease of fishery rights through public auction shall be for a period of five (5) years, subject to renewal on the discretion of the Sangguniang Bayan.

Section 5B.05. Zonification of Municipal Waters. The municipal waters of this municipality are hereby divided and classified into zones for purposes of granting a lease or exclusive fishery rights through public auction as prescribed in Section 5A.02. as follows:

Zone 1 - From ___________ to ___________

Zone 2 - From ___________ to ___________

Section 5B.06. Imposition of Fees. There shall be collected the following license fee for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster, mussel or aquatic beds, or take or catch “bangus” fry or “kawag-kawag” or fry of other species of fish for propagation, if there are no interested bidders in the public auction.

1. Operations for fishponds or oyster culture beds, per hectare	300.00
2. Catching “bangus” fry or “kawag-kawag”
Less than 1,000 sq. m.	100.00
1,000 sq. m. or more but less than 2,000 sq. m.	150.00
2,000 sq. m. or more but less than 4,000 sq. m.	200.00
4,000 sq. m. or more but less than 6,000 sq. m.	250.00
6,000 sq. m. or more but less than 8,000 sq. m.	300.00
8,000 sq. m. or more	350.00
3. Fish corrals or fish pens in sea waters:
Less than 500 sq. m.	200.00
500 sq. m. or more but less than 1,000 sq. m.	250.00
1,000 sq. m. or more but less than 5,000 sq. m.	300.00
5,000 sq. m. or more but less than 10,000 sq. m.	350.00
10,000 sq. m. or more	400.00
4. Fish corrals erected in sea
Less than 3 meters deep	250.00
3 meters deep or more but less than 5 meters	300.00
5 meters deep or more but less than 8 meters	350.00
8 meters deep or more but less than 10 meters	400.00
10 meters deep or more but less than 15 meters	450.00
15 meters deep or more	500.00
5. For the grant of privilege to take fish from municipal waters with nets, traps, or other fishing gears
Kind of Fishing Gear:	Licensee fee per Annum
(1) Nets:
Lawag	250.00
Panghawol-hawol	250.00
Pukot (yabyab)	200.00
Paanod	200.00
Atang	200.00
Bahan (Dagoydoy)	200.00
Pangsasa	200.00
Pangbawo	200.00
Sapyao	200.00
Pukot (tikbong)	200.00
Pukot (pahubas)	200.00
Pukot (panganduhaw)	250.00
Pukot (panginhason)	250.00
Bahala net	200.00
Others	500.00
(2) Traps:
Bobo (for every 5 units or less)	100.00
Ligid (for every 5 units or less	100.00
Panggaw (for every 5 units or less/100 meters and beyond)	100.00
(3) Spear fishing or “pamana”	100.00
(4) “Pamana” using lampara or petromax	200.00
(5) Hook and line	50.00

Section 5B.07. Privilege of Residents to Take Fish in Municipal Waters. Any person who is not a grantee of license or privilege to engage in commercial fishing is hereby allowed to fish for domestic use, in every municipal water, for as long as no communal fishery zone therein is yet established; Provided, that, such fishing shall not take place within two hundred (200) meters from a fish corral licensed by this municipality; and that such fish caught under this privilege shall not be sold.

Furthermore, no rental fee, charge, or any other imposition whatsoever shall be collected from marginal fisherman.

Section 5B.08. Time and Manner of Payment.

(a) The annual rental for the lease shall be paid in advance. For the initial year of the lease, the rental shall be paid at the time all the necessary documents granting the lease are executed, and the subsequent installments within the first twenty (20) days after the anniversary date of the grant of such lease. The deposit made by the successful bidder accompanying the sealed bid shall be applied against the rental due from him.

The Sangguniang Bayan shall set aside not more than one-fifth (1/5) of the area earmarked for the gathering of fry, as may be designated by the Bureau of Fisheries, as government “bangus” fry reservation.

(b) The license fee for the grant of exclusive fishery rights in the municipal waters for at least the corresponding current quarter shall be paid in advance.

(c) The license fees for the privilege to catch fish from the municipal waters with nets, traps, and other fishing gears and the operation of fishing vessels shall be paid upon application for a license and within the first twenty (20) days of January of every year for subsequent renewal thereof.

Section 5B.09. Administrative Provisions.

(a) A licensee of other localities shall not fish within the municipal waters of this Municipality without first securing the necessary permit from the Municipal Mayor and paying the corresponding fee to the Municipal Treasurer.

(b) No fish net without eyelet or the opening of which is at least one-fourth (1/4) inch shall be used in this municipal waters.

(c) Failure to pay the rental of license fees for fishery rights for two (2) consecutive years shall cause automatic cancellation of said fishing rights.

Section 5B.10. Applicability of Pertinent Provisions of Laws. All existing laws, rules and regulations governing municipal waters and municipal fisheries are hereby adopted as part of this Article.

Section 5B.11. Penalty Clause. Any person or group of persons violating the said ordinance shall be fined in the following manner:

1st offense	Php 1,000.00 per person
2nd offense	Php 2,000.00 per person
3rd offense	Php 2,500.00 pers person and confiscation of fishing paraphernalias

Article C. Service Charge for Garbage Collection

Section 4C.01. Imposition of Fee. There shall be collected from every owner or operator of a business establishment an annual garbage fee in accordance with the following schedule:

A. Banks/Insurance Companies:

1. Banks, Banking Institution, Savings Association, Investment

Houses, and other financial institutions

Php 880.00

2. Insurance Companies, Agencies, Adjusters

660.00

B. Bars/Clubs:

1. Bars	Php 500.00
2. Bars & Restaurants	3,000.00
3. Day and Night Clubs	1,800.00
4. Night Clubs only	1,500.00
5. Family/Super or Cocktail Lounges	1,500.00

C. Booking Offices:

1. Airlines and establishments of booking and shipping

agencies

Php 880.00

2. Stevedoring or Arrastre with equipment less than

Php 500,000.00 or without equipment

600.00

3. Stevedoring or arrastre with equipment valued at

Php 500,000.00 or more

800.00

D. Beach Resorts/Hotels/Motels/Cottages/ Dormitories/Dive Shops:

1. Dormitories, Lodging Houses, Boarding Houses accommodating:
a. 10 or less persons	Php 1,000.00
b. 11 to 15 persons	1,500.00
c. 16 to 20 persons	2,000.00
d. 21 to 25 persons	2,500.00
e. 26 to 30 persons	3,000.00
f. 31 to 35 persons	3,500.00
g. 36 to 40 persons	4,000.00
h. 41 to 45 persons	4,500.00
i. 46 to 50 persons	5,000.00
j. 51 and above	5,500.00

2. Beach Resorts/Hotels/Cottages/Motels with accommodation of:
a. 10 or less persons	P 1,500.00
b. 11 to 20 persons	2,000.00
c. 21 to 30 persons	2,500.00
d. 31 to 40 persons	3,000.00
e. 41 to 50 persons	3,500.00
f. 51 to 60 persons	4,000.00
g. 61 to 70 persons	4,500.00
h. 71 to 80 persons	5,000.00
i. 81 and above	5,500.00

3. Dive Shops

1,500.00

E. Clinics: (Spa or Massage Clinic)

1. Private clinics
a. 20 persons or less	Php 2,000.00
b. 21 person and above	2,500.00

F. Laundry:

1. Laundry and Dry Cleaning Establishments:
a. With machinery or steam	Php 350.00
b. Ordinary laundry without machinery/steam	200.00

G. Lumberyard/Corn mills:

1. Lumber yards without machinery

a. With a yard for deposit of lumber having a

space of more than 1,500 sq.m.

Php 350.00

b. With a yard for deposit of lumber having a space of 1,000 sq.

m. but not more than 1,500 sq. m.

300.00

c. With a yard of less than 1,000 sq. m.

200.00

2. Sawmill of Corn Mills:
a. Over 500 HP	Php 900.00
b. 500 hp but not less than 301 hp	800.00
c. 300 hp but not less than 201 hp	700.00
d. 200 hp but not less than 101 hp	600.00
e. 100 hp and less	500.00

H. Manufacturing:

1. Candle or Soap Factory
a. With machinery	500.00
b. Without machinery	300.00

2. Manufacturer of Coconut Oil:
a. With less than 5 expellers	Php 200.00
b. With 5 or more expellers	400.00
c. Other kinds of Oil	150.00
d. Exporter of coconut oil with machinery valued Php 2,000,000.00 or more	1,000.00

3. Manufacturer of lard or boiling fats, butter, sauce, soy sauce,

sausages, hotdogs,balogna, and other kinds of similar products :

a. With hand tools only

200.00

b. With machinery

300.00

4. Manufacturing of Biscuits:
a. Factory of Biscuits or bakery	200.00

5. Manufacturer of Coffee or Chocolate:
a. Without machinery	200.00
b. With machinery	300.00

6. Manufacturer of Ice Cream or Ice Products
a. Without machinery	200.00
b. With machinery	300.00

7. Manufacturer of Ice or Ice Factory

400.00

8. Manufacturer of Batteries or Recharging Batteries

400.00

9. Manufacturer of Cigars, Cigarettes or Mascada:
a. Without machinery	200.00
b. With machinery	400.00

10. Manufacturer of Shoes

400.00

11. Manufacturer of Boxes

500.00

12. Plywood Manufacturing Establishments/Pre–finishing Plant

600.00

13.Manufacturer of bricks, hollow blocks, tiles and other similar products
a. Without machinery	Php 200.00
b. With machinery	400.00

14. Manufacturer, bottling or aerated water, softdrinks and

other similar products with corking machine

1,500.00

15. Manufacturer of Floor Wax:
a. Without machinery	200.00
b. With machinery	400.00

16. Manufacturer of neon lights

300.00

17. Manufacturer of glue or synthetic resin/ activated carbon

600.00

18. Manufacturer of perfumes, lotions, byrum, hair tonic, hair pomades, lipsticks and other similar cosmetics:
a. Without machinery	Php 300.00
b. With machinery	500.00

19. Manufacturer of bagoong and salted fish or patis

200.00

20. Manufacture of mike, bijon, sotanghon, misua and other

similar products

300.00

21. Manufacture of eye sunglasses with or without machinery

300.00

22. Canneries

200.00

I. Printing Press:

1. Without offset press (ordinary)	300.00
2. With offset	500.00

J. Photo Studios:

1. Lithographers/engravers:
a. Without machinery	100.00
b. With machinery	150.00
2. Photo engravers	100.00
3. Photo studios/establishments	300.00

K. Recreation/Billiard/Bowling Centers:

1. Billiard and Pool Halls:
a.With 1 to 5 tables	200.00
b. With 6 or more tables	300.00
2. Bowling Lanes	600.00
3. Cockpits	1,500.00

L. Restaurants:

1. Restaurants, panceterias, cafes or caferterias, carenderias, kitchenettes, Refreshments parlors, or any other public eating places:
a. 25 and below seating capacity	400.00
b. 26 to 50 seating capacity	500.00
c. More than 50 seating capacity	700.00

M. Storage:

1. Storage of alcohol		200.00
2. Distillery or rectifier or processors of alcoholic beverages		400.00
3. Cold Storage:
a. Refrigerating cases with less than 5 cu. m. capacity		250.00
b. With the total capacity of 5 cu. m. to 50 cu. m.		350.00
c. With total capacity of 51 cu. m. or more		550.00
4. Motor oil storage		300.00
5. Gasoline, petroleum or other similar products (storage):
a. 500 gallons or less	240.00
b. 501 to 1,000 gallons	320.00
c. 1,001 to 3,000 gallons	400.00
d. 3,001 to 5,000 gallons	600.00
e. 5,001 to 50,000 gallons	800.00
f. 50,001 gallons or over	1,000.00
6. Other combustible materials (storage):
a. Over 5,000 kilos	350.00
b. Resin over 3,000 kls. to 5,000 kls.	300.00

N. Supermarkets:

1. Supermarkets (including the following sections, i.e. , wet market, groceries,

drug stores, hardware, restaurants, appliances, school supplies, dry goods

and other sections):

a. With capitalization of P 1,000.00 or less per section

300.00

b. With a capitalization of P 100,001 to P 500,000.00 per

section

450.00

c. With a capitalization of P 500,000 to P 1,000,000.00 per

section

800.00

d. With a capitalization of P 1,000,001.00 or more

1,500.00

O. Stores:

1. Drugstore	400.00
2. Hardware and appliance store	600.00
3. Variety Stores/Tindahang Bayan
a) Along the tourist areas	600.00
b) Along streets	200.00
c) Those in the interior	100.00
4. Dealers in logging and farm machineries and equipment	1,000.00
5. Dealers in automobiles, trucks, jeeps, or jitneys or other vehicles	600.00
6. Dealers in motorcycles, tricycles, inboard, and outboard motors	600.00

P. Schools:

1. Universities, colleges, schools and other teaching and vocational institutions

(based on semestral enrollment):

a) Less than 5,000 students

1,000.00

b) 5,000 or more students

1,500.00

Q. Shops:

Shops
1. Manufacturer of chairs made of rattan or bamboo upholstery with or without machinery	400.00
2. Manufacturer of furniture made of wood or iron or combined, with or without upholstery:	300.00
3. Manufacturer of woodcrafts and/or carpentry shops	400.00
4. Establishment for the repair of motor vehicles, repair and/or construction of bodies of motor vehicles	700.00
5. Blacksmith shops with or without machinery	200.00
6. Welding shops	400.00
7. Tinsmith shops	400.00
8. Repair shops for pianos, radios, phonographs adding machines, calculators, mimeographs and other similar apparatus	400.00
9. Machine shop establishment for manufacturing or repairing parts of mechanical apparatus or engines or manufacturing any kind of articles made of metals	500.00
10. Vulcanizing shops	400.00
11. Beauty Parlors (number of helpers)
a. with 2 to 10 helpers	200.00
b. with more than 10 helpers	300.00

12. Tailoring and Dressmaking shops
a. With 1 to 10 machines	200.00
b. With more than 10 machines	300.00
13. Massage Parlors/Clinics (number of beds)
a. With not more than 12 beds	400.00
b. With more than 12 beds	400.00
14. Pawnshops	400.00

R. Theaters:

Theaters
a. first class (with orchestra, balcony and lodge, with or without air conditioning facilities)	700.00
b. second class (with orchestra and balcony only without air conditioning facility)	500.00
c. third class (with orchestra and balcony only without air conditioning facilities) and mini–theaters using video machine	300.0

S. Terminals:

Terminals
1. Private terminals or parking lots or sheds for bus, taxi and other public utility and forhire vehicles (based on accommodation):	800.00
a. More than 70 vehicles	600.00
b. 20 to 70 vehicles	400.00
c. less than 20 vehicles	100.00

T. Warehouse (based on volume capacity)

a) Less than 500 cu. m.	30.00
b) 500 or more	800.00

U. Other kinds of Business/Residential:

1. Peddler of General Merchandise	150.00
2. Duckery and Poultry
a) Commercial (large scale)	300.00
b) Backyard (small scale	200.00
3. Balut making	150.00
4. Xerox copying service	200.00
5. Flower shop	200.00
6. Push and Pull cart	100.00
7. Management and Consultancy	400.00
8. Dealer of Jewelries	400.00
9. Promotion and Entertainment	400.00
10. Trucking Services:
a. with not more than 3 units	300.00
b. with more than 3 units	600.00
11. Rental or Video Tapes	200.00
12. Internal Decorator Services	200.00
13. Retailer/Wholesaler of 2^nd hand parts	300.00
14. Dealer and Retailer of office/school supplies/equipment	300.00
15. Retailer of Medical/Dental supplies and equipment	300.00
16. Manufacturer of kitchen utensils	300.00
17. Wholesaler / Distributor of newspaper and magazine	200.00
18. Retailer of newspaper and magazines	100.00
19. Manufacturer of window grills	400.00
20. Retailer / Wholesaler of religious articles	100.00
21. Wholesaler of cosmetics	300.00
22. Retailer of fire extinguisher	200.00
23. Retailer / Rental of Flower / Plants /ornamental	100.00
24. Glass / Figurine making	100.00
25. Marketing LPG	200.00
26. Retailer / Wholesaler of scrap materials	500.00
27. Food Processor	100.00
28. Pest control services	100.00
29. Wholesaler / Distributor of softdrinks	200.00
30. Booking / Liaison offices	200.00
31. All other businesses, trades, and occupation not included in the foregoing section	50.00

Section 4C.02. Time of Payment . The fees prescribed in this Article shall be paid to the Municipal Treasurer on or before the tenth (10th) day of every month or the authorized representative who shall collect the said fee from the establishment.

Section 4C.03. Administrative Provisions.

(a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market.

(b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection.

(c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within the premises.

(d)This Article shall not apply to business operators or establishments which provides their own system of garbage disposal.

Article D. Charges for Parking

Section 5D.01. Imposition of Fee. There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule:

Vehicle type	Per Parking
Tricycle	Php 1.00
Private Cars and Service Vehicles	2.00
Passenger Jeepneys	5.00
Cargo Trucks/Delivery Vans	20.00
Passenger Bus	15.00

Article E. Cemetery Charges

Section 5E.01. Imposition of Fees. There shall be collected the following rental fees for every plot or grave in the Panglao Municipal Cemetery in accordance with the following schedule:

For Plot A – for the general public, free of charge, available only for 9 consecutive years.

For Plot B – for rent in the amount of P 2,500.00 for a period of 9 years, renewable infinitely (Nicho or Panteon).

For Plot C – to be owned permanently for P 5,000.00 with the dimension of 2m x 2.5m.

Section 5E.02. Time of payment. The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereof any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the anniversary date of the initial payment made.

Section 5E.03. Surcharge for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer to a surcharge of twenty–five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.

Section 5E.04. Interest for Late Payment. In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of the unpaid taxes, fees or charges, including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty–six (36) months.

Section 5E.05. Administrative Provisions.

Permit to construct. – Any construction of whatever kind of nature in the public cemetery, whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal Mayor, upon recommendation of the Municipal Treasurer.

Renewal of lease – In case lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within 30 days prior to the expiration date. The municipal treasurer shall send a reminder to the lessee of the expiration date of the lease.

Register – The Municipal Treasurer shall keep a register on account of the cemetery, together with such additional information as may be required by the Sangguniang Bayan.

Article F. Charges for Use of Waterworks System

Section 5F.01. Imposition Charges. The fees and charges provided herein shall be collected for the water service rendered by the Waterworks personnel of this municipality’s waterworks system.

(a) Application fee for connection with waterworks system	Php 100.00
(b) Installation for every 6m or fraction thereof	10.00
(c) For metered service
1. Minimum charge for not more than 5 cu. m. per month
a. Residential service	Php 30.00
b. Commercial service	60.00
c. Industrial service	60.00
2. For every cubic meter in excess of 5 cu. m. per month
a. Residential service	9.00
b. Commercial service	18.00
c. Industrial service	20.00
(d) Re-installation fee	100.00
(e) Service Fee	30.00
(f) Tapping fees:
1. For one-half inch (1/2”) diameter	50.00
2. For three-fourth inch (3/4”) diameter	100.00
3. For one inch(1”) diameter	150.00

Section 5F.02. Time of Payment. The water rental is due and payable to the Office of the Municipal Treasurer within the first fifteen (15) days of the following month.

Section 5F.03. Administrative Provisions.

(a) Service connection using pipes bigger than one-half (1/2”)in diameter may be allowed for commercial and/or industrial use only, provided that the applicant thereof shall satisfy in his application the need of a bigger size which shall in all cases be subject to the approval of the Waterworks Supervisor.

(b) Only the authorized employees from the Panglao Waterworks System is allowed to install water service line from the mainline to the consumer’s point.

(d) Transfer of connection is considered new applicant.

(e) Change of name of the owner shall accomplish a clearance form from the office of the Waterworks Supervisor.

(f) Every multi-door apartment shall have separate water service connection and separate water meter for every occupant or lessee therein.

Section 5F.04. Penalty

(a) The consumers shall pay 10% penalty of the water bill in addition to the normal water bill for delinquencies after the deadline date.

(b) For two months of delinquency, consumers are subject to the issuance of notice of disconnection.

(c) Without accomplishing the delinquencies after the given days of allowance at the notice of disconnection, water service line disconnection shall take effect immediately.

(d) Using booster pumps / illegal connections and / or tampering of water meters shall be penalized with a fine of P 2,500.00 or an imprisonment of not more than one (1) month or both at the discretion of the competent court.

(e) Water meter shall only be tapped within three (3) to five (5) meters from the water mainline.

(f) Illegal connection penalty of Php 2,500.00.

Article G. Slaughter and Corral Fees

Section 5G.01. Imposition of Fees.

(a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit fee therefore shall be secured from the Municipal Veterinarian or his duly authorized representative who will determine whether the animal is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows :

Large cattle	Php 50.00/head
Hogs	30.00/head
Goats / Sheep	20.00.head
All others	10.00/head

Section 5G.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Veterinarian.

Section 5G.03. Time of Payment.

(a) Permit fee. The fee shall be paid to the Municipal Treasurer or his authorized representative upon application for a permit to slaughter with the Municipal Veterinarian

(b) Slaughter fee. The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse.

(c) Corral fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the municipal corral or any place designated as such. If the animal is kept in the corral beyond the period paid for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral.

Article H. Toll Fees or Charges

Section 5H.01. Imposition of Fee or Charges. There shall be collected a fee or charge for the use of the following utilities owned and operated by this municipality.

Activities:	Amount
A) Rentals of Cultural Center:
Non–commercial games/dance rehearsals and similar activities, per hour or fraction, excluding power charges	Php 50.00
Power charges daytime	Php 500.00 per use
Power charges night time	Php 800.00 per use
Commercial basketball/ other paid games and programs or activities, per games	1,000.00
Wedding receptions/parties/anniversaries/ paid balls/dances and similar activities, per occasion	1,000.00
Conventions/seminars/workshops/graduations/proms and similar activities, for the first four (4) hours, or fraction thereof	500.00
7. For each succeeding hour or fraction	100.00
B) Service Charges:
1. Built–in sound system, per hour	200.00
2. Monobloc chairs (per chair)
Non–commercial activity	3.00 per day
Commercial activity	5.00 per day
3. Collapsible Stage excluding transport and installation	1,000.00 per day use
4.Canopy Tents	800.00 per day use
5. Tables	20.00 per table
6. Built – in sound system and kaleidoscopic lights / spot lights for discos, balls, dramas, and similar activities, per occasion	5,000.00
For the Panglao Farmers Training Center: Minimum Rate:
First four (4) hours or half day	500.00
For every one (1) hr. thereafter	100.00/hr.
In case of brown out or they will not use the aircon unit – 50% off of the above specified rate. In case of cancellation of scheduled date – 50% off of the required deposit will be returned to the applicant.
8. Private use of public buildings such as public market and school buildings and any other public places and / or premises:
a) Public Market	100.00
b) School Building	50.00
c) Any other public places and/or premises	50.00
For photo copying machine:
a) With government ink	200.00/ ream
b) Not government ink	100.00/ ream
c) Per sheet, long & short	2.00
For use of fax machine:
a) For Domestic (per page)	150.00
b) For International (per page)	350.00
11. For mechanized concrete mixer (per day)	600.00

Section 5H.02. Exemption. No such tolls or fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, ambulances, post office personnel delivering mail, physically handicapped, snd disabled citizens who are sixty-five (65) years or older.

Section 5H.03. Time of Payment. Fees and charges for the use of the above–mentioned facilities shall be made every time such facilities are utilized.

Section 5H.04. Administrative Provision. When public safety and welfare so requires, the Sangguniang Bayan may discontinue the collection of tolls and thereafter said facility shall be free and open for public use.

CHAPTER VI – COMMUNITY TAX

Section 6.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical, residing in the municipality.

Section 6.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who owns real property with an aggregate assessed value of One Thousand (P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00).

In case of husband or wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.

Section 6.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (Php 500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (Php 10,000.00) in accordance with the following schedule:

(a) For every Five Thousand (Php 5,000.00) Pesos worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of the real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated Two (Php 2.00) Pesos; and

(b) For every Five Thousand (Php 5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year -Two (Php 2.00) Pesos.

The dividends received by a corporation from another corporation shall, for the purpose of the additional tax be considered as part of the gross receipts or earnings of said corporation.

Section 6.04. Exemptions.

The following are exempted from the Community Tax:

Diplomatic and Consular Representatives ; and Transient visitors when their stay in the Philippines does not exceed three (3) months.

Section 6.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer.

Section 6.06. Time of Payment; Penalties for Delinquency.

(a) The community tax shall accrue on the first (1st) day of January each year which shall be paid not later than the last date of February of each year.

(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemptions ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the Community Tax without becoming delinquent.

(c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st) day of July of any year, or who ceases to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year.

(d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year.

(e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due until it is paid.

Section 6.07. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (Php 1.00).

Section 6.08. Presentation of Community Tax Certificate on Certain Occasions.

(a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee; receives any money from public funds; transacts other official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate.

The presentation of the Community Tax Certificate shall not be required in connection with the registration of a voter.

(b) When, through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from the public funds, or transacts other official business it shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate.

(c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice.

Section 6.09. Collection and Allocation of Proceeds of the Community Tax.

(a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws.

(b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality.

Fifty percent (50%) shall accrue to the general fund of the Municipality; and

Fifty percent (50%) shall accrue to the Barangay where the tax is collected.

CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS

Article A. Collection and Accounting of Municipal Taxes and Other Impositions

Section 7A.01. Tax period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year.

Section 7A.02. Accrual of tax. Unless otherwise provided in this Ordinance, all taxes, and charges imposed herein shall accrue on the first day of January of each year. However, new taxes, fees, or charges, or changes in the rate existing taxes, fees, or charges, shall accrue on the first (1^st) day of the quarter next following the affectivity of the Ordinance imposing such new levies or taxes.

Section 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be.

Section 7A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty – five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.

Section 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the Ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.

Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.

Section 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives.

Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby authorized, subject to the approval of the Municipal Mayor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed.

Section 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt tot the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown.

The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges.

Section 7A.08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to keep record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.

Section 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality.

Section 7A.10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned

In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same.

For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative.

The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance.

Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality.

Section 7A.12. Automatic Adjustment of Fees. Fees collected by the Municipal Treasurer shall be automatically increased at the rate of ten percent (10%) every five (5) years.

[The implications of this acceleration clause should be discussed fully with the Local Finance Committee/Technical Working Group before it is included in the Revenue Code.]

Article B. Civil Remedies for Collection of Revenues

Section 7B.01. Local Government Lien. Local taxes, fees, charges and other revenues herein provided constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees and charges including related surcharges and interest.

Section 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees or charges, and related surcharges and interest resulting from delinquency shall be:

(a) By administrative action through distraint of goods, chattels or effects and other personal property of whatever character, including stocks and other securities, debits, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and

(b) By judicial action.

Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer.

Section 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows :

(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize, or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charges in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayers right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for.

(b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale.

(c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the office of the Municipal Mayor.

(d) Release of Distrained Property upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner.

(e) Procedure of sale. – At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effect so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor.

Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled.

Said Committee on Appraisal shall be composed of the Municipal Treasurer as chairman, with a representative of the Commission on Audit and the Municipal Assessor as members.

(f) Disposition of proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and the sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected.

(g) Levy on real property. After the expiration of the time required to pay the delinquent tax, fee or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and the penalty due, from him. Such certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and the Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he is absent from the municipality, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question.

In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Municipal Treasurer shall within thirty (30) days after the execution of the distraint, proceed with the levy on the taxpayer’s real property.

A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Bayan.

(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing.

(i) Advertisement and Sale. – With thirty (30) days after levy, the Municipal Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale proceed and shall be held either at the main entrance of the municipal building, or on the property to be sold, or at any other place as determined by the Municipal Treasurer conducting the sale and specified in the notice of the sale.

Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang Bayan, the Municipal Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and costs of sales shall be returned over to the owner of the property. The Municipal Treasurer may, by duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon.

(j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Municipal Treasurer or the total amount of taxes, fees or charges, and related surcharges, interest or penalties from the date of delinquency to the date of sale, plus interests of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal Treasurer or his representative.

The Municipal Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interest and penalties.

The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.

(k) Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from lien of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends.

(l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees or charges, related surcharges, interests, penalties, and cost, the Municipal Treasurer shall purchase the property on behalf of the Municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this Municipality without the necessity of an order from a competent court.

[It is submitted that if the property is forfeited to the municipality the province and the Barangay should be entitled to their shares.]

Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested in the Municipality.

(m) Resale of Real Estate Take for Taxes, Fees, or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired in the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this Municipality.

(n) Collection of Delinquent Taxes, Fees, Charges, and Other Revenues Through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR).

(o) Further Distraint or Llevy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected.

(p) Personal Property Exempt from Distraint or Llevy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fees, or charge, including the related surcharge and interest:

Tools and the implements necessarily used by the delinquency taxpayer in the trade or employment ;
One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation ;
His necessary clothing, and that of all his family ;
Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P 10,000.00);
Provisions, including crops, actually provided for individual or family use sufficient for four (4) months ;
The professional libraries of doctors, engineers, lawyers, and judges;
One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (Php 10,000.00), by the lawful use of which a fisherman earns his livelihood; and
Any material or article forming part of a house or improvement of any real property.

Article C. Taxpayer’s Remedies

Section 7C.01. Periods of Assessment and Collection.

(a) Local taxes, fees or charges shall be assessed within five (5) years from the date they become due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they become due.

(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment.

(c) Local taxes, fees or charges shall be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the Local Government Code of 1991 may be assessed within a period of three (3) years from the date of assessment.

(d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which :

The treasurer is legally prevented from making the assessment of collection;
The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and
The taxpayer is out of the country or otherwise cannot be located.

Section 7C.02 Protest or Assessment. When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties.

Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty–day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable.

Section 7C.03. Claim for refund of tax credit. No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit.

Section 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof t o the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effecivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided, finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty–day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction.

Article D. Miscellaneous Provisions

Section 7D.01. Power to Levy Other Taxes, Fees, or Charges. The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose.

Section 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified true copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation: Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places.

Section 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination.

Section 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code.

Section 7D.05. Withdrawal of Tax Exemption Privileges. Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government–owned or controlled corporations, except local water districts, cooperatives duly registered under R.A. No. 6938, non–stock and non–profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non–pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under R.A. 6810, and printer and / or publisher of books or other reading materials prescribed by DepEd as school texts or references, in so far as receipts from the printing and / or publishing thereof are concerned, are hereby withdrawn.

CHAPTER VIII. GENERAL PENAL PROVISIONS

Section 8.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (Php 1,000.00) nor more than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.

If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore.

Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance.

CHAPTER IX. FINAL PROVISIONS

Section 9.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions.

Section 9.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be governed by the pertinent provisions existing laws and other ordinances.

Section 9.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly.

Section 9.04. Special Transitory Provisions.

(a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect.

Section 9.04. Effectivity. This Ordinance shall take effect after its publication in the newspaper of general circulation.

I hereby certify that this is a true and accurate copy of the ordinance duly enacted by the Sanggunian on 28^th of February, 2011.

ANALYN A. ALCALA

SB Secretary

ATTESTED:

EVANGELINE B. LAZARO, M.D.

Vice Mayor/ Presiding Officer

APPROVED:

BENEDICTO H. ALCALA

Municipal Mayor

VOTING SHEET

Affirmative:

HON. NOEL E. HORMACHUELOS HON. FRANCISCO D. MONTERO

SB Member SB Member

HON. MANUEL A. ARBUYES HON. WALTER P. SULTAN

SB Member SB Member

HON. EDUARD G. MEJOS HON. CRESCENTE G. ARBUTANTE

SB Member SB Member

HON. TORIBIO F. BON III HON. AGERIO L. GUIOGUIO

SB Member SB Member

HON. CERINO S. HORMACHUELOS HON. AMIRA ALIA P. MONTERO

SB Member SB Member

Negative: NONE

CERTIFIED CORRECT:

ANALYN A. ALCALA

SB Secretary

ATTESTED:

EVANGELINE B. LAZARO, M.D.

Vice Mayor/ Presiding Officer

VOTING SHEET

Affirmative:

HON. NOEL E. HORMACHUELOS HON. FRANCISCO D. MONTERO

SB Member SB Member

HON. MANUEL A. ARBUYES HON. WALTER P. SULTAN

SB Member SB Member

HON. EDUARD G. MEJOS HON. CRESCENTE G. ARBUTANTE

SB Member SB Member

HON. TORIBIO F. BON III HON. AGERIO L. GUIOGUIO

SB Member SB Member

HON. CERINO S. HORMACHUELOS HON. AMIRA ALIA P. MONTERO

SB Member SB Member

Negative: NONE

CERTIFIED CORRECT:

ANALYN A. ALCALA

SB Secretary

ATTESTED:

EVANGELINE B. LAZARO, M.D.

Vice Mayor/ Presiding Officer

Mayor's Corner

Revenue Code