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Revised Revenue Code Series 2008 SB OFFICE
Revised Revenue Code Series 2008 SB OFFICE
Revised
Revenue
Code
Series 2008
SB OFFICE

2008 Revenue Code of Balete, Aklan

2

TABLE OF CONTENTS

CHAPTER I

5

Article A - Title & Scope

5

Article B

5

Definition and Rules of Construction

5

CHAPTER II

13

MUNICIPAL TAXES AND OTHER IMPOSITIONS

13

Article A

13

Business Taxes

13

Article B

24

Community Tax

24

Article C

28

Tax on Advertisements

28

CHAPTER III

30

PERMITS AND REGULATORY FEES

30

Article A

30

Mayor‘s Permit Fee on Business

30

Article B

42

Franchise on Cockpit Operation and Permit Fees for Owners,

42

Operators, Licensees and Cockpit Personnel

42

Article B-1

44

Permit Fee for Cockfighting

44

Article C

45

Cart or Sledge Registration Fee

45

Article D

46

Large Cattle Registration and Transfer Fees

46

Article E

47

Franchise and Permit Fee on Bicycles, Tricycles,

47

Pedicabs and Motorcabs and the Driving or Operation Thereof

47

Article F Poundage Fee

50

Article G

52

Dog License Fee

52

Article H

52

Registration Fee on the Fishing Boats and Motorboats

52

Article I

53

Permit Fee on Circus and Parades

53

Article J

54

Permit Fee on Caretela or Caleza

54

Article K

54

Permit Fee on Film-making and Videotape Coverage

54

Article L

55

Permit Fee on Agricultural Machinery

55

And Other Heavy Equipment

55

Article M

56

Building Permit, Zoning Clearances and Other Related Fees

56

Article N

62

Fighting Cock License Fee

62

Article O

62

Permit Fee on Electrical Installation

62

Article P

65

Permit Fee on Storage of Flammable,

65

Combustible or Explosive Substances

65

Article Q

66

2008 Revenue Code of Balete, Aklan

3

Permit and Inspection Fee on

66

Machineries and Engines

66

Article R

67

Permit Fee for Excavation

67

Article S

67

Permit Fee for Inspection

67

and Verification for Subdivision

67

Article

T

68

Permit Fees on Plumbing

68

Article U

69

Permit Fee for Temporary Use of

69

Roads, Streets, Sidewalk, Alley,

69

Parks, Plazas and

69

Article V

70

Permit Fee for Building Occupancy

70

Article W

71

Permit Fee of Possessors of Firearms

71

Article X

71

Permit Fee for Hunting

71

Article Y

72

Permit Fee for the Conduct

72

Of Group Activities

72

Article Z

73

Fees for Sealing and Licensing

73

Of Weights and Measures

73

Article AA

75

Permit Fee on Profession not Requiring Government Examination

75

Article BB

77

Permit and Inspection Fee on Poultry and Piggery

77

CHAPTER IV

78

SERVICE FEES

78

Article A

78

Secretary‘s Fees

78

Article B

79

Civil Registry Fees

79

Article C

82

Police Clearance

82

Article D

83

Service Fees for Health Examination

83

and Deliveries in the Birthing Clinic

83

Article E

84

Sanitary Inspection Fee

84

Article F

84

Service Charge for Garbage Collection

84

Article G

86

Motorized Tricycle

86

and Pedicabs Operation Filing Fees

86

Article H

86

Balete Community College Fees

86

Article I

87

Balete Municipal Library Fees

87

CHAPTER V

89

MUNICIPAL CHARGES

89

Article A

89

Market Fees

89

2008 Revenue Code of Balete, Aklan

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Article B

99

Slaughter and Corral Fee

99

Article C

101

Fishery Rentals or Fees

101

Article D

108

Rental of

Cemetery Lot

108

Article E

109

Charges for Parking

109

Article F

109

Rentals of Other Municipal Facilities and Equipment

109

CHAPTER VI

111

GENERAL ADMINISTRATION AND PENAL PROVISIONS

111

Article A

111

Collection and Accounting

111

Of Municipal Revenue

111

Article B

112

Civil Remedies for Collection of Revenue

112

Article C

113

General Penal Provisions

113

CHAPTER VII

114

FINAL PROVISIONS

114

A C K N O W L E D G E M E N T

119

PROVISIONAL AUTHORITHY FOR TC-SERVICE

122

FRANCHISE CONFIRMATION/VERIFICATION

124

2008 Revenue Code of Balete, Aklan

5

ORDINANCE NO. C-003

THE REVISED CODE OF MUNICIPAL REVENUE ORDINANCES OF BALETE, AKLAN

Series of 2008

CHAPTER I GENERAL PROVISIONS

Article A - Title & Scope

Section 1A. 01. Title. This Ordinance shall be known as the Revised Code of Municipal Revenue Ordinance of 2008 of the Municipality of Balete, Aklan.

Section 1A. 02. Scope. This code shall govern the levy, assessment and collection of taxes, fees, charges and other impositions within the jurisdiction of the Municipality of Balete, Province of Aklan.

Article B Definition and Rules of Construction

Section 1B. 01. Definitions. When used in this Code the following shall mean:

Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, leaflets, notices, signs directories, pamphlets, handbills, electric or neon lights, airplanes, balloons or other media whether in pictorial or reading form. Agricultural products include the yield of the soil, such as corn, rice, wheat, rye, coconuts, sugarcane, tobacco, root crops, vegetable, fruits, flowers, and their by products; ordinary salt; all kind 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 or processes to preserve or otherwise to prepare said products for the market such as freezing, drying, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market;

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

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 performances;

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

Banks and other financial institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws, or rules and regulations there under;

Bars includes beer gardens or places where intoxicating and fermented liquors or malt are sold, disposed of, or given away for compensation, even without foods, where the services of hostesses and/or waitresses are employed and when customers are entertained by occasional dancing to music not rendered by a regular dance orchestra or musician hired for the purpose, otherwise the place shall be classified as a dance hall or night club. A ―cocktail lounge‖ is considered a bar even if there are no hostesses or waitresses to entertain customers.

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

Business agent (Agente de negocios) 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,

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, before or after the dancing, and where professional hostesses or dancers are employed.

Carinderia refers to any public eating place where foods already cooked are served at a price.

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

Collecting Agency includes any person other than a practicing Attorney at law engaged in the business of collecting or suing debts or liabilities placed in his hand, for said collection or suit, by subscribers or customers applying and paying

2008 Revenue Code of Balete, Aklan

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therefore, while a ―mercantile agency‖ is any person engaged in the business of gathering information as to the financial standing ability, or credit of persons engaged in business and reporting the same to subscribers or to customers applying and paying therefore.

Compouder comprises every person who, without rectifying, purifying, or refining distilled spirits, wine, or other liquor with any materials except water, manufacture any intoxicating beverage whatever.

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

Charges refer to pecuniary liability as rents of fees against persons or property;

Contractor include persons, natural or juridical, not subject to professional tax under section 139 of this code, 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 Section, the term ―contractor‖ shall include general engineering, general building and specialty 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 power; proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry cleaning or dying establishments; Steam laundries, and laundries 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 contrivance; 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 building salons and similar establishments; photographic studies; funeral parlors; proprietors or operators of hotels, motels and lodging houses; proprietors or operators of arrestee and stevedoring, warehousing, or forwarding establishments; master plumbers; smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication or printing of any newspaper, magazines, review of bulleting 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 detective or

2008 Revenue Code of Balete, Aklan

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watchman agencies, commercial and immigration brokers, and cinematographic film owners, lessors and distributors.

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

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

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 (R.A. 6810), otherwise known as ―Magna Carta‖ for Countryside and Barangay Business Enterprises (Kalakalan 20);

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 on his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market;

Distillers

and

continuous distillation from mash, wart, wash sap or syrup through continuous closed vessels and pipes until the manufacture therefore is complete.

or

spirits

comprises

all

who

distill

spirituous

liquors

by

original

Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity;

Franchise is a right or privilege, affected with public 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;

Gross

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 or constructively received during the taxable quarter for the services

performed or to be performed for another person excluding discounts if determinable

at the time of sales return, excise tax, and value-added tax (VAT);

Sales

or

Receipts

includes

the

total

amount

of

money

or

its

2008 Revenue Code of Balete, Aklan

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Hotels includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transient or guest. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests and to serve food to the guest therein;

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 such entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax free articles, brought or imported into the Philippines by person entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private person or entities, the purchaser or recipient shall be considered the importer thereof.

Independent

means a person other than a manufacturer, producers or

importer, who buy commodities for resale to person other than the end users regardless of the quantity of the transaction.

wholesaler

Lending Investor

includes all person who makes a practice of lending money for

themselves or others at interest.

Lodging House or Building, or portion thereof in which any person or persons may be regularly harbored or received at transients for compensation. Taverns or inns shall be considered as lodging houses.

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

Marginal Farmer or Fisherman refers to an individual 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;

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Money shop is an extension service unit of a banking institution usually operating in public markets with authority to accept money for deposits and extend short-term loans for specific purposes.

Motel includes any house or building or portion thereof, in which any person or persons may be regularly harbored or received as transients or guest and which is provided with a common enclosed garage or individually enclosed garages where such transients or guest may park their motor vehicles.

Motorcab a cab attached to a motorcycle usually at the right side or a motorcycle with passenger cab.

Motorized Tricycle a motorcycle fitted with a single wheeled cab operated to render transport services to the general public for a fee.

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

Municipal

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 water included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the municipality or city touch the sea at low tide on a third line parallel with the general coastline and fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities;

Waters

includes

not

only

streams,

lakes,

and

tidal waves

within

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

Pawnbrokers includes every person engaged in granting loans on deposits or pledges of personal properly on the condition of returning the same at stipulated prices; displaying at his place of business his gilt or yellow balls or exhibiting a sign or money to loan on personal property or deposit or pledge.

Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers and delivers the same. Whether a peddler is a wholesale dealer or retail dealer as provided in this Title.

Pedicab three wheeled passenger vehicle, which the driver propels by peddling and usually with the cab attached to the main cycle at the right side.

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Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;

Real Estate Dealer includes any person engaged in the business of buying, selling, exchanging, or renting property as principal and holding himself out as a full or part- time dealer in real estate or as an owner of rented property or properties rented or offered to rent for aggregate amount of one thousand pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere

rented or offered to rent for an

aggregate amount of one thousand pesos or more a year. An owner of sugar lands subject to tax under Commonwealth Act Numbered Five Hundred and sixty-Seven (CA 567) shall not be considered as a real estate dealer under this definition.

fact that he is the owner or suppressor of property

Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wined by any process other than by original and continuous distillation from mash, wart, wash, sap or syrup, through continuous closed vessels and pipers 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.

Repacker of wine or distilled spirits includes all persons who remove wines or distilled spirits from the original container for repacking and selling the same at wholesale.

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 law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or occupation;

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

Retail means a sale where the purchaser buys the commodity for his own Consumption, irrespective of the quantity of the commodity sold;

Tricycle a three-wheeled vehicle worked by pedal and usually with cabs either in front or at the rear.

Vessel includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water;

2008 Revenue Code of Balete, Aklan

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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;

Wholesale means a sale where the purchaser buys the commodities for resale, regardless of the quantity of the transaction.

Words and

phrases embodied in this Code not herein specifically defined shall have the same definitions as found in R.A. 7160 otherwise known as the Local Government Code of 1991.

Section 1B.

02. Words and Phrases Not Herein Expressly Defined.

Section 1B. 03. Rules of Construction. In constructing the provision of this Code, the following rules of the construction shall be observed unless inconsistent with the manifest intent of the provision or when applied they would lead to absurd or highly improbable results.

General Rule.

All words and phrases shall be construed and understood according to

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

appropriate meaning.

Gender and Number.

Every word in the code importing the masculine gender shall

extent to both male and female. Every word importing the singular number shall extent word importing the plural number shall extent and be applied to one person or thing as well.

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 maybe necessary for the prompt performance of the act.

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 provision thereof, when expresses in days, shall be computed by excluding the last day, except if the last day

falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the day following shall be considered the last day.

References. All references to chapters, articles, or sections are to the Chapters, Articles or Section in this Code unless otherwise specified.

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 therein.

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

CHAPTER II MUNICIPAL TAXES AND OTHER IMPOSITIONS

Article A

Business Taxes

Section 2A.01. Imposition of Tax there is hereby levied on the businesses mentioned in the Article at rates prescribed, therefore there is payable for every distinct establishment and one line of business or activity does not become exempt by being conducted with from other business or activity for which a tax has been paid.

1. Tax on Business

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

Gross Sales/Receipts For the Preceding Calendar Year:

Amount of Tax Per Annum

Less than P 10,000.00

P

165 00

10,000.00 or more but less than 15,000.00

220.00

15,000.00 or more but less than 20,000.00

302.00

20,000.00 or more but less than 30,000.00

440.00

30,000.00 or more but less than 40,000.00

660.00

40,000.00 or more but less than 50,000.00

825.00

50,000.00 or more but less than 75,000.00

1,320.00

2008 Revenue Code of Balete, Aklan

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75,000.00 or more but less than 100,000.00

1,650.00

100,000.00 or more but less than 150,000.00

2,200.00

150,000.00 or more but less than 200,000.00

2,750.00

200,000.00 or more but less than 300,000.00

3,850.00

300,000.00 or more but less than 500,000.00

5,500.00

.

500,00.00 or more but less than 750,000.00

8,000.00

750,000.00 or more but less than 1,000,000.00

10,000.00

1,000,000.00 or more but less than 2,000,000.00

13,750.00

2,000,000.00 or more but less than 3,000,000.00

16,500.00

3,000,000.00 or more but less than 4,000,000.00

19,800.00

4,000,000.00 or more but less than 5,000,000.00

23,100.00

5,000,000.00 or more but less than 6,500.000

24,375.00

6,500,000.00 or more

20,000.00 or more but less than 30,000

30,000 or more but

at a rate not exceeding thirty seven and a half percent (37 ½%) of one percent (1%)

330.00

2008 Revenue Code of Balete, Aklan

15

less than 40,000

440.00

40,000 or more but less than 50,000

660.00

50,00 or more but less than 75,000

990.00

75,000 or more but less than 100,000

1,320.00

100,000 or more but less than 150,000

1,870.00

150 000 or more but less than 200,000

2,420 00

200,000 or more but less than 300,00

3,300 00

300, 000 or more but less than 500,000

4,400.00

500,000 or more but less than 750,000

6,600.00

750,000 or more but less than 1,000,000

8,800.00

1,000,000 or more but less than 2,000,000

10,000,00

2,000,000.00 or more

at a rate not exceeding fifty percent (50%) of one percent (1%)

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

b. 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 rate prescribed under subsection (a), (b) and (d) of the Section:

1. Rice and corn;

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2.

Wheat

of

casaba

flour,

meat, dairy products, locally manufacture,

processed or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or;

3.

Cooking oil and cooking gas;

 

4.

Laundry soap, detergents, and medicines;

5.

Agriculture implements, equipment and post harvest facilities, fertilizers,

Pesticides, insecticides, herbicides and other farm inputs;

6.

Poultry feeds and other farm inputs;

7.

School supplies; and

 

8.

Cement

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

c. On retailers,

Gross Sales/Receipts For the Preceding Year

Rate of Tax Per Annum

30,000.00 above but not More than 400,00.00

2%

More than 400,000.00

More than 400,000.00

Barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year is Thirty Thousand Pesos (P30, 000.00) or less, subject to existing laws and regulations.

d. On contractors and other independent contractors, and business establishment principally rendering or offering and rendering services such as those mentioned below:

Accounting services Advertising agencies Arrastre services Assaying laboratories Barber shops Battery charging shops Beauty parlors

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Belt and Buckle shop Booking offices or local exchange (except imported film) Blacksmith Breeding or gamecocks and other sporting animals belonging to others Brokerage Business agents and other independent contractors (juridical or natural) not included among those subject to the occupation tax under section 12 of the Local Tax Code and whose activity consists essentially in the sale of all kinds of services for a fee Business management services Cable TV services Carpentry shops Cinematography film owners, lessors or distributors, videotape coverage Collecting agencies Commercial or immigration brokers Construction and/or repair shops of motor vehicles, motorcycles for hire bicycles and/or tricycles. Delivery services Drafting and architectural services Dyeing establishments Employment agencies Escort services Funeral Parlors Furniture repair shops Garages General engineering, general building and specialty contractors, filling, demolition and salvage contractors Goldsmith and silversmiths Hemp-grading establishment House and/or sign painters Ice and cold storage Indentor or indent services Internet services Janitorial services Judo-Karate schools Key smiths Lathe machine shops Laundry shops Legal and other professional services Lumberyards Massage or therapeutic clinic Meteography services Medical and dental clinic Milling service Mining service Painting shops

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Parking lots Pedicab operators or proprietors Perma press establishments Person engaged in the installation of water system, gas or electric lights, heat or power, sound and light system Plastic lamination, photostastic, white/blue printing, recopying or duplicating services Photographic studio Private hospitals Promotional services Proprietors or operators of smelting plants, engraving plants and plating establishments Public ferries Public warehouse or bodegas Purchasing agencies Recapping plant Recopying and duplicating services like Xerox copying, mimeographing and typing services Rental of equipments, furniture, bicycle, vehicles skates, tractors and other agricultural implements Repair of welding shops Repair services for household appliances, typewriters, etc. Roasting of pigs, fowls and sold for retail Sawmills under contract to saw or cut logs belongings to others; chainsaws operators or proprietors Sculptor shops Service stations Shipyards for repairing ships for others Shoe repair shop Shop for planning, surfacing or precutting of lumber Shops for sharing animals Slendering of body building saloons Stables Stevering services Tailoring or dress shops Telephone services Tinsmith Transportation terminals not owned by bus operators Upholstery Shops Vaciador shops Vocational schools including driving and IBM schools Vulcanizing shops Warehousing, forwarding services or transloading stations Watch repair center or shops All other contractors and service establishments

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With Gross Sales/Receipts For the Preceding Calendar Year

Amount of Tax

Less than P5,000.00

P27.50

5,000.00 or more but less than 10,000.00

61.60

10,000.00 or more but less than 15,000.00

104.50

15,000.00 or more but less than 20,000.00

165.00

20,000.00 or more but less than 30,000.00

275.00

30,000.00 or more but less than 40,000.00

385.00

40,000.00 or more but less than 50,000.00

550.00

50,000.00 or more but less than 75,000.00

880.00

75,000.00 or more but less than 100,000.00

1,320.00

100,000.00 or more but less than 150,000.00

1,980.00

150, 000.00 or more but less than 200,000.00

2,640.00

200,000.00 or more but less than 250,000.00

3,630.00

250,000.00 or more but less than 300,000.00

4,620.00

300,000.00 or more but less than 400,000.00

6,160.00

400,000.00 or more but less than 500,000.00

8,250.00

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20

500,000.00 or more but less than 750,000.00

9,250.00

750,000.00 or more but less than 1,000,000.00

10,250.00

1,000,000.00 or more but less than 2,000,000.00

11,500.00

less than 2,000,000.00 or

at the rate not exceeding fifty more percent (50%) of one percent

Should a contractor mentioned in this subsection undertake to furnish the materials and labor for construction work, the costs of such material and labor shall be deducted from his gross receipts for the purpose of determining the tax due from him.

In the preceding calendar year, regardless of when the business starts, the tax shall be based on the gross sales and/or receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedule.

e. On banks and other financial institution, such as 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, at rate not exceeding fifty percent (50%) of one percent (1%) on the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange of sale property, insurance premium.

f. On peddlers engaged in the sale of any merchandise or article of commerce, at a rate Fifty pesos (P50.00) annually.

g. On any business at the rate of two-percent (2%) of gross sales or receipts of the preceding calendar year but not less than the amount indicated in the following.

g1) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carenderias of food caterers, parlors, restaurants, soda fountain bar, carenderias of food cafeteria

 

Minimum Tax

 

Per Annum

a)

Café and Cafeteria

P

200.00

b)Ice cream and other refreshment

 
 

Parlors and soda fountain bars

300.00

c)

Carenderias

500.00

2008 Revenue Code of Balete, Aklan

21

 

e) Food Caterer

1,500.00

g2) On privately- owned public markets

 

1,000.00

g3) On real estate dealers, subdivision operator, and lessors of real estate

500.00

g4)

On private cemeteries and

memorial park

2,000.00

g5)

On boarding house

200.00

g6) On the business of dealers and retailers of fermented

 
 

liquors distilled spirits, wines and tuba Dealers / Distributors / Retailers of Imported wines

P

2,000.00

Domestic Wines

1,000.00

Fermented liquors / bear

1,000.00

Tuba and the like

200.00

g7) On tobacco dealers retail leaf tobacco dealers

100.00

Wholesale leaf tobacco dealers

200.00

Retail manufactured tobacco dealers ( cigars & cigarettes)

250.00

g8) On amusement places Day and Night club

6,000.00

Day club and night club

4,000.00

Cocktail lounge or bar

1,600.00

Cabarets or dance hall

2,000.00

Bathhouse or swimming pool, resort and other similar places

300.00

Skating rink

500.00

Billiard and pool hall

200.00

Bowling Alley

1,000.00

Circus, carnival or the likes

1,000.00

Merry-go round, roller coaster, Ferries wheel, and other similar contrivances

500.00

Shooting gallery and other contrivances for recreation

200.00

Vaudevilles and show

100.00

Boxing Stadium

1,000.00

Boxing Contest

500.00

Cockpit

6,000.00

Plus: Sultada Fees Per Cockfight Derby cockfight

10.00

Ordinary cockfight

3.00

 

Race track Theaters and Cinema houses:

 

4,000.00

Video houses operators fixed

1,000.00

Traveling Video shows

500.00

Theaters: Non-aircon

2,000.00

Air-conditioned Plus: An amusement tax per admission

5,000.00

2008 Revenue Code of Balete, Aklan

22

ticket payable to the Municipal Treasurer within

20 days next following the month for which

the tax is due as regards operators and within

10 days next following business day with

respect to itinerant operators g9) On amusement devices:

00.10

Operators of jukebox machines

100.00

Sing-a-long

P

100.00

g10) On common carriers Motorized Tricycles

600.00

Motorized bancas, watercraft or pump boat

400.00

Pedicab

200.00

g11) On golf links

6,000.00

Section 2A.02. Time of Payment Unless specifically provided in the article, the tax imposed in this article shall accrue on the first day of January of each year as regards subject then liable therefore and the same may be paid in quarterly installments within the first twenty (20) days of January and to each subsequent quarters unless extended by the Sangguniang Bayan for justifiable reasons but only for a periods not exceeding six (6) months.

The tax must be paid to the Municipal Treasurer before any business or activity herein specified can be lawfully begun and pursued and the tax shall be reckoned from the beginning of the calendar quarter. When the business is abandoned, the tax shall not be exacted for a period longer than the end of the calendar quarter. When the tax has been paid for a period longer than the current quarter and the business, trade of activity is abandoned, no quarters shall be made.

Section 2A.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 (25%) percent of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax is due.

Section 2A.04. Interest on unpaid tax -- In addition to the surcharge imposed herein, there shall be imposed an interest of two (2%) percent per month on the unpaid tax including surcharges the date it is due until it is fully paid but in no case shall the total interest exceed thirty-six (36) months

Section 2A.05. Administrative Provisions

a. Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this article, in this municipality- shall first obtain a Mayor‘s Permit and pay the corresponding fees and the business tax imposed under this article.

2008 Revenue Code of Balete, Aklan

23

The tax for a newly started business shall be one tenth (1/10) of one percent (1%) of the capital investment for the first year or one-fourth of one tenth of one percent (1/4 of 1/10 of 1%) for the initial quarter.

In the succeeding calendar year, regardless of when the business starts the tax shall be based on the gross sales and/or receipts of the preceding calendar year or any fraction thereof, or is provided in the pertinent schedule.

b. Issuance and posting of official receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the paid official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this municipality.

Every person issued on official receipt for the conduct of 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 representative.

c. Invoices or receipts. All persons subject to the graduated fixes taxes on business, shall, for each sale or transfer of merchandise or goods or per services rendered valued at five pesos (P5.00) 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 style if any and business address. The original of each sales invoices 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 the purpose of this code.

d. Sworn statement of gross receipts or sales. Operators of business subject to the graduated fixed taxes shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor Permit to operate the business upon payment of the tax levied in this article, any person engaged in business subject to the graduated fixed tax based on gross sales and/or receipts shall submit 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 sworn statements of gross sales or receipts or submit fraudulent statements, for whatever reason, including among others that he failed to provide himself with books, records, and/or subsidiaries for his business. The municipal Treasurer or his authorized representative may verify or assist the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based. In case where a person conducts or operates two (2) or more of the businesses enumerated in this Article which are subject to the same rate of tax, the tax, shall

2008 Revenue Code of Balete, Aklan

24

be computed on the combined total gross sales or receipts of the said two (2) or more related businesses.

e. Retirement of Business. If the business or undertaking is terminated, the official receipt issued for the payment of the business tax therefore shall be surrendered to the Municipal Treasurer and a sworn statement of the gross sales and/or receipts of the current year or thirty (30) days following the closures. If the tax paid during the year be less than the tax due on said years sales or receipts of the current year, the difference shall be paid before the Municipal Treasurer issued the corresponding Certificate of Retirement upon payment of fees required in this Code.

f. Issuance of Certification. The Municipal Treasurer may, upon presentation satisfactory proof that the original official receipt has been lost, stolen or destroyed, issued a certificate to the effect that the tax has been paid, indicating therein the number of the official receipt issued upon payment of a fee as provided on this code.

g. Transfer of business to other Location. Any business for which a municipal tax has been paid by the person conducting, it may be transferred and continue in any other place within the territorial limits of the municipality without the payment of additional tax during the period for which the payment of the tax was made.

h. Death of Licenses. When any individual paying business tax dues and the business is continued by a person interested in the estate, an additional payment shall be required for the residue of the term for which the tax was paid.

Section 2A.06. Penalty. Any violation of the provision of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) or imprisonment of not less than One (1) month but not exceeding Six (6) months or both at the discretion of the court.

Article B Community Tax

Section 2B.01. Imposition of Tax.

a. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (300 consecutive working days during any calendar year, or is engaged in business or occupation, or who owns a real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by the Law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) Pesos and an annual additional tax of One Pesos (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of

2008 Revenue Code of Balete, Aklan

25

profession or from property which in no case shall exceed Five Thousand Pesos

(P5,000.00).

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

b. Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax of Five Hundred Pesos (P 500.00) and annual additional tax, which no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:

1. For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation or assessed value used for the payment of the real property tax under existing laws, found in the assessment rolls of this city or municipality where the real property is situated Two Pesos (P2.00); and 2. For every Five Thousand Pesos (5,000.00) of gross receipts or earning derived by it from its business in the Philippines during the preceding year Two Pesos (2. 00).

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

Section 2B. 02. Exemptions. The following are exempt from the payment of community tax:

a. Diplomatic and consular representatives; and

b. Transient visitors when their stay in the Philippines does not exceed three (3) months.

Section 2B. 03. Time and manner of Payment. Penalties for Delinquency.

a. The community tax shall accrue on the first (1 st ) day of January of each year which shall be paid not later than the last das of February of each year. 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 exemption 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) day to pay the community tax without becoming delinquent.

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

2008 Revenue Code of Balete, Aklan

26

b. Corporation established and organized on or before the last day of June shall be liable for the community tax for the year. Corporations established and organized on or before the last day of March shall have twenty (20) day within which to pay the community tax without becoming delinquent. Corporation established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid

amount an interest of twenty-four percent (24%0 per annum from the due date until it is paid.

Section 2B. 04. Place of Payment.

a. The community tax shall be paid to the Municipal Treasurer.

b. The Municipal Treasurer may deputized Barangay Treasurer in the municipality to collect the community tax payable by individual taxpayers and shall be extended only to Barangay Treasurers who are competent and property bonded in accordance with applicable law.

c. The additional community tax of any person natural juridical based on sales gross receipts of branch, sales office or warehouse located in this municipality shall likewise be paid to the Municipal Treasurer.

d. No person residing in this Municipality shall pay his community tax to other cities or municipalities, Any person , natural or juridical , who pay community tax to any other city or municipality shall remain liable to pay such tax to this municipality.

e. It shall be unlawful for any city or municipal treasurer or their representatives to collect or accept payment of community tax from resident of this municipality or juridical persons whose principal office is located in this municipality.

Section 2B. 05. Administrative Provisions.

a. 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 be also issued to any person or corporation not subject to community tax upon payment of One Pesos (P1.00).

b. 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 certificate, or permit from any public authority; pays any tax or fee; receives any money from any public fund; transacts any official business; or receives any salary or from 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 of exhibit the community tax certificate.

The presentation of community tax certificate shall not be required in connection with the registration of voter.

2008 Revenue Code of Balete, Aklan

27

c. 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 public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate.

d. 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 (15 th ) of April each year, in which case, the certificate issued for the preceding year shall suffice.

e. Acquisition of Community Tax Certificate; Distribution of Proceeds.

1. The Municipal Treasurer shall secure thru proper requisition, duly approve by the Municipal Mayor, the Community Tax Certificate from the Bureau of Internal Revenue thru the Provincial Treasurer accordance with the prescribed regulations. The Treasurer shall see to it that sufficient stock of Tax Certificates is always available in his custody.

2. The proceeds of the tax shall accrue to the general funds of this Municipality and Barangays except a portion thereof which shall accrue to the general fund of the National Government to cover the cost of printing and distribution of the forms and other related expenses. The Municipal Treasurer shall remit to the National Treasury the said share of the National Government in the proceeds of the tax within ten (10) days after the end of each quarter.

3. The proceeds of the community tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality. However, the proceeds of the community tax collected through the Barangay treasurers shall be apportioned as follows:

3.1. Fifty percent (50%) shall accrue to the general fund of this Municipality; 3.2. Fifty percent (50%) shall accrue to the Barangay where the tax is collected.

f. Every taxpayer paying the Community Tax shall be required to submit a sworn statement declaring the information required in the preparation and issuance of the Community Tax Certificate to the Municipal Treasurer who shall keep a special file therefore.

g. The Municipal Treasurer may continue to use the un-issued Residence Certificates,

BIR Form 9.01 still in his possession, until the same are exhausted and/or pending

receipt of the new Community Tax

superimpose or clearly mark on the face of the Certificate the words‖ Community Tax Certificate ―and the maximum amount of additional tax payable by individual

.For this purpose, he shall

Certificates.

2008 Revenue Code of Balete, Aklan

28

and corporate taxpayers shall be change from P 3,000.00 to 5,000.00 and from P 6,000.00 to P 10,000.00, respectively.

Violation of any provision of this Ordinance or the fraudulent use of the Community Tax Certificate herein provided shall be punishable of a fine of not less than One Thousand Pesos (P 1,000.00) nor more than Five Thousand Pesos (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.

The Municipal Treasurer shall keep and maintain in his Office a special file of all sworn statement required under paragraph (a) of this Section.

Section 2C.

01.

Article C Tax on Advertisements

Imposition of Tax.

There is hereby levied a tax on billboards,

signboards, or advertisements at the rates prescribed hereunder:

Amount of Tax Per Annum

Billboards or signboards for advertisement of a business, per square meter or fraction thereof:

Single face

P

75.00

Double face

125.00

Billboards or signboards for professionals, Per square meter or fraction thereof

55.00

Billboards, sign or advertisements for business or profession painted on any building or structure or otherwise separated or detached there from, per square meter or fraction thereof

65.00

Advertisements for business or profession by means of slides in movies payable by owners of movie houses

250.00

In addition to the tax provided above under item (a) to (e) inclusive, for the use of electric or neon lights in billboards, per square meter or fraction thereof.

75.00

Mass display of signs:

From 100 to 250 display signs

500.00

From 251 to 500 display signs

750.00

2008 Revenue Code of Balete, Aklan

29

From 501 to 750 display signs

1,000.00

From 751 to 1,000 display signs

1,250.00

From 1,001 or display signs

2,000.00

Advertisements by means of vehicles, balloons, Kites, etc. Per day, or fraction thereof

100.00

Per week or fraction thereof

200.00

Per month, or fraction thereof

300.00

The tax imposed in this article advertisements

displayed at the place where the profession or business advertised is conducted shall be

exempt from the payment of the taxes imposed under this article.

Section 2C.02.

Exemption.

The tax imposed in this article shall be paid to

the Municipal Treasurer before the advertisement, sign, signboard or billboard is displayed

and within the first twenty (20) days of January each year and of each subsequent quarter.

Section 2C.03.

Time of Payment.

Section 2C.04. Surcharged for Late Payment. Failure to pay the tax prescribed in this Article within the time required shall not subject to a surcharge of twenty five (25%) percent 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 2C.05. Interest of Unpaid Tax. In addition to the surcharge imposed herein, there shall be imposed an interest of two (2%) percent per month upon the unpaid amount from the due date until the tax is fully paid but in no case shall the total interest thereof exceeds thirty six (36) months.

If an extension of time for the payment of the tax due 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 orig inally due until fully paid.

Section 2C.06. Administrative Provisions. Any person desiring to display signs, signboards, billboards or advertisements shall file a written application on the required forms and submit the necessary plans and description of the advertisements, sign, signboard or billboard to the Municipal Mayor. The permit issued by the Municipal Mayor shall be presented to the Municipal Treasurer who shall collect the tax before the advertisement, sign, signboard or billboard is displayed.

Section 2C.07. Penalty. Any violation of the provision of this article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1) month but not exceeding Six (6) months, or both at the discretion of the Court.

2008 Revenue Code of Balete, Aklan

30

CHAPTER III PERMITS AND REGULATORY FEES

Article A Mayor’s Permit Fee on Business

There shall be collected an annual fee at the

rate of Twenty (20%) percent of the annual tax due but not less than the rates provided hereunder for the issuance of a Mayor ‗s Permit for every business tread or activity that a person shall conduct within this municipality but in no case shall it exceed One Thousand

pesos ( 1,000.00 )

Section 3A. 01.

Imposition of Tax.

a. On business subject to graduated fixed taxes

Amount of Tax Per Annum

1. Manufacturers, assemblers, repackers, processors, etc.

1.1. Bagoong, salted fist or dried fish

P

157.50

1.2. Bakery

 
 

a. Mechanized

157.50

b. Manual with or oven

105.00

1.3. Bed and / or mattresses;

 
 

a. Mechanized

210.00

b. Manual

105.00

1.4.

Bottles/ Bottling Plant

210.00

1.5.

Boxes

105.00

1.6.

Candles

105.00

1.7.

Canned goods

210.00

1.8.

Clothes and

210.00

1.9.

Coconut

a. With more than 5 expellers

210.00

b. With less than 5 expellers

105.00

1.10

Confectionary and candies

126.00

1.11

Concrete and hallow blocks

126.00

1.12

copra meal

210.00

1.13

Edible and vegetable oils

210.00

1.14

Galvanized iron sheets and aluminum container

105.00

1.15

Home industries and Furniture

105.00

2008 Revenue Code of Balete, Aklan

31

1.16

Ice, ice cream and frozen delights

105.00

1.17

Soap and Cosmetics

105.00

1.18

Steel and

iron products

105.00

1.19

Repack

105.00

1.20

Rectifiers, brewers and distillers

210.00

1.21

Wines, liquor and distilled spirits compounds

210.00

1.22.

Other manufacturers, assemblers, repackers and processors not mentioned above

105.00

1.23.

Pinipig Maker

84.00

2. On retailers, dealers, wholesalers and distributors:

2.1

agricultural product

105.00

2.2

Auto parts

105.00

2.3

Drugs and cosmetics

210.00

2.4

Dry goods, clothes and textiles

63.00

2.5

General Merchandise:

a. Sari- Sari (Barangay)

63.00

b. Sari-sari (Poblacion)

105.00

c. Inside the public markets

105.00

2.6

Glass ware

105.00

2.7

Groceries

105.00

2.8

Jewelries

210.00

2.9. Lumber/wood and construction materials:

 

a. All kinds

210.00

b. Coco Lumber

105.00

c. Bamboos and its products and nipa shingles

105.00

2.10 Lubricating oils by products

105.00

2.11 Liquefied petroleum Gas (LPG)

105.00

2.12. Kerosene, diesel and gasoline with filling

 

station per pump:

a. Aviation Gasoline

210.00

b. Special Gasoline

157.50

c. Regular Gasoline

105.00

d. Diesel crodo

105.00

e. Kerosene

105.00

2.13. Without filling station or pump:

 

a. Gasoline / diesel

105.00

b. Kerosene

109.20

2.14

Vendors, Buyers and Dealers:

a. Chickens, fowls and eggs

42.00

b. Fish vendors (with fixed stalls)

105.00

c. Fish vendors (ambulant)

105.00

d. Fruits, spices and vegetables

52.50

e. Hogs

42.00

f. Large Cattle and other livestock

105.00

g. Meat, fresh and preserved

105.00

h. Plants and flowers

63.00

2008 Revenue Code of Balete, Aklan

32

 

i. Feeds

105.00

2.15.

Farming Implements

a.

Fertilizer

210.00

b

Farm Chemicals

210.00

c

Farm Machineries

420.00

2.16.

Salt and Sugar

63.00

2.16.

School and Office Supplies

105.00

2.17.

Native Products

84.00

2.18.

Canned Goods

210.00

2.19.

Cellular Phones, Loads and Accessories

262.50

2.20 Newspapers, Magazines and Books

157.50

2.21. Appliances

525.00

2.22. Motorcycle and Bicycle

525.00

2.23. Truck and Automobile

840.00

2.24. Other retailers, wholesalers, dealers and distributors Not mentioned above

52.50

3. On Exporters

 

205.00

4. On essential commodities the permit fee on the business of manufacturing producing , importing, wholesaling and retailing of essential commodities not specified above shall be one half (1/2) of the rates prescribed in this article.

5. On rice and corn

5.1 Palay, corn and other grains buyer / dealer

210.00

5.2 Rice and corn wholesaler

210.00

5.3 Rice and corn retailers

105.00

6. On cafes, cafeterias, and other cafes:

6.1 Cafes and cafeterias

84.00

6.2 Ice cream and other refreshment parlors

105.00

6.3 Carenderias and food cater

157.50

6.4 Restaurants

210.00

6.5 Soda fountain bars

105.00

6.6 Food stands for puto, popcorn, peanuts and other cooked foods

63.00

6.7. Gulaman, buko & juice stands

55.00

7. On contractors and service establishment:

7.1 Accounting service

210.00

7.2 Advertising agencies

210.00

7.3 Arrastre service

420.00

7.4 Assaying laboratories

210.00

7.5 Barber shops:

a. With three chairs or less

52.50

b. With more than three chairs

105.00

2008 Revenue Code of Balete, Aklan

33

 

c. Roving / ambulant barbers

42.00

d. Double the fees in a) and b) for air conditioned shops

7.6

Battery charging shops

52.50

7.7

Beauty Parlors:

 

a. With equipments

105.00

b. Manual

52.50

c. Traveling beauticians

63.00

7.8.

Belt and buckly shops

63.00

7.9.

Blacksmiths:

a. Manual

63.00

b. Mechanized

105.00

7.10

Booking Office for film exchange

210.00

7.11

Breeding of gamecocks

105.00

7.12

Breeding of race horses

210.00

7.13

Brokerage

210.00

7.14

Business Agents

105.00

7.15

Business management services

210.00

7.16

Carpentry Shops

105.00

7.17

Cinematographic film owners, lessors or

Distributors, video taps coverage service

210.00

7.18

Collecting agencies

210.00

7.19

Commercial or immigration brokers:

210.00

7.20

Construction and/or repair shops:

a. motor vehicle and, body building

210.00

b. Bicycle and tricycles,

105.00

c. animal drawn carts

52.50

7.21

Drafting and Architectural services

210.00

7.22

Dyeing establishment

210.00

7.23

Employment agencies

210.00

7.24

Escort services

210.00

7.25

Funeral service parlor:

a. Category I

1,500.00

b. Category II

800.00

c. Category III

500.00

d. Embalming Service

300.00

e. Morgues

300.00

f. Chapel

200.00

g. Preparation Room

150.00

(Definition:

Category Ifuneral establishments with chapels and embalming facilities and offering funeral services Category IIfuneral establishment with chapels and offering funeral services without embalming facilities; and

2008 Revenue Code of Balete, Aklan

34

Category IIIfuneral establishment offering only funeral services from the house of the deceased to the burial place)

7.26 Furniture repair shop

105.00

7.27 Garages

210.00

7.28 General engineering, general building and specialty contractor, filling, demolition, salvage work and transfer or relocation

420.00

7.29 Goldsmiths and silversmiths

105.00

7.30 Hemp-grading establishments

210.00

7.31 House and /or sign painter

105.00

7.32 Ice and cold storage

105.00

7.33 Indentor or indent services

210.00

7.34 Janitorial services

210.00

7.35 Judo Karate schools

210.00

7.36 Key smiths

52.50

7.37 Lathe machine shops

63.00

7.38 Laundry shops:

a. Manual

52.50

b. Steam

210.00

7.39 Legal and other professional services

105.00

7.40 Lumberyards (Coco Lumber)

105.00

7.41 Massage or therapeutic clinic

420.00

7.42 Mimeograph services

210.00

7.43 Medical and Dental clinic

315.00

7.44 Messengerial service

105.00

7.45 Milling service

a. Rolling Rice Mill

210.00

b. Pinipig (Limbukan)

105.00

c. Common Mill

105.00

7.46 Mining service

105.00

7.47 Painting shops

105.00

7.48 Parking Lots:

a. One hectare or less

210.00

b. more than one hectare

420.00

7.49 Pedicab operators or proprietors

105.00

7.50 Perma press per unit

42.00

7.51 Persons engaged in the installation/ distribution of:

a. Water Systems

210.00

b. gas or bio gas system

105.00

c. Electric light, hear and power:

c.1. Installation c.2. Distribution:

210.00

Capacity in Kilowatts Less than 10,000 kilowatts

105.00

2008 Revenue Code of Balete, Aklan

35

10,000 or more but less than 20,000

210.00

20,000 or more but less than 50,000

420.00

50,000 or more but less than 100,00

1,050.00

For every 50,000 fraction thereof In excess of 100,00 up to million

630.00

For every 50,000 or fraction thereof In excess of million

420.00

d. Sound System service

63.00

e. Ordinary sound and light system

105.00

f. Stereo quadro sonic sound and disco light

210.00

7.52 Photographic studios:

a. With gallery and photo enlarger

210.00

b. With gallery without photo enlarger

105.00

c. Developing Center

105.00

d. Roving Photographer

63.00

7.53 Photo static white and blue printing

210.00

7.54 Plastic lamination

105.00

7.55 Private hospitals

420.00

7.56 Promotional services

105.00

7.57 Proprietors or operators of heavy equipment for hire

210.00

7.58 Proprietors of smelting plant

210.00

7.59 Proprietors of engraving and planting plants

105.00

7.60 Public ferries

210.00

7.61 Public warehouse and bodegas

210.00

7.62 Purchasing agencies

210.00

7.63 Recapping plant

105.00

7.64 Recopying and duplicating:

a. Xerox copying

105.00

b. Mimeographing and typing service

105.00

c. Scanner

210.00

7.65 Renting of equipment:

a. Office equipment and furniture

84.00

b. Bicycles, tricycles and skates

84.00

c. Trucks and automobiles

210.00

d. Heavy equipment

210.00

e. Agricultural implement and tools

105.00

f. Diving, skiing and other athletic equip.

105.00

g. Computer and Internet services

210.00

h. VCD/DVD/VHS rentals

189.00

7.66 Repair shop for motor vehicles and engines:

a. With shop area of more than 1,000.00 sq meters

210.00

b. With shop area of 500 sq meter or more But less than 1,000 sq. meter

105.00

c. With shop area of less than 500 sq. meters

63.00

d. Welding shop

2008 Revenue Code of Balete, Aklan

36

 

d.1

Electric welding

63.00

d.2

acetylene welding

42.00

d.3

Soldering

42.00

7.67 Repair services:

 

a. Electronic equipment

105.00

b. Household appliances

105.00

c. Radios and amplifiers

63.00

7.68 Roasting of pigs and fowls

42.00

7.69 Sawmills:

 
 

a. Fixed establishments

210.00

b. Chainsaw operators per unit:

b.1. with blade of more than 24 inches b.2. with blade with more than 12 inches:

157.50

 

but less than 24 inches

105.00

 

b.3 With blade of 12 inches or less

63.00

7.70 Sculptor shop

105.00

7.71 Service station ( washing, greasing, lubricating)

105.00

7.72 Shipyards for repair:

 

a. With shop area of hectare or less

210.00

b. With shop area of more than one hectare

105.00

7.73 Shoe repair shop /shine service:

 

a. Manual

42.00

b. Mechanized

105.00

c. Shine service/stand

42.00

7.74. Shops for planer, surfacing or precutting of lumber

210.00

7.75

Shops for shearing animals

52.50

7.76

Slendering or body saloons

52.50

7.77

Staples

105.00

7.78

Stevedoring services

210.00

7.79

Tailor or dress shop:

a. With more than three sewing machines

105.00

b. With three or less sewing machines

105.00

7.80

Tinsmiths:

a. Mechanized

84.00

b. Manual

42.00

7.81. Transportation terminal not owned by bus operator

210.00

7.82 Upholstery shop and/ or wood carving

105.00

7.83 Vaciador and grinding shop or gristmills

63.00

7.84 Vocational, driving and computer schools

210.00

7.85 Vulcanizing shop

105.00

7.86 Warehousing, forwarding services

210.00

7.87 Watch repair center shop:

 

a) Manual

42.00

b) Mechanized

105.00

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37

7.88. Telephone Services (Public Calling Station)

525.00

7.89. Cable TV services

525.00

7.90. Internet services

525.00

7.91. TV transmitter/repeater/receiver

525.00

7.92. Radio transmitter/repeater/receiver

500.00

7.93. Telephone transmitter/repeater/receiver

500.00

7.94. Other services establishments

55.00

8. On Hotels and Motel:

8.1 Hotels

420.00

8.2 Motels/inns/pension house

315.00

8.3 Hotels, three star up

1,050.00

8.4. Motels, three stars up

525.00

9. On Privately-owned public markets

210.00

10. On Real Estate Dealers:

10.1. Subdivision operators

210.00

10.2. Lessors of Real Estate

52.00

10.3. Real Estate Dealers

265.00

11. On privately-owned cemeteries and memorial parks:

11.1. Commercial

105.00

11.2. Family use

52.00

12. On Lodging Houses

105.00

13. On Boarding Houses

26.25

14. On Operators of Rice and Corn Mills:

14.1. Corn Mill, per 100 cavan capacity per 12 hrs.

26.25

14.2. Rice Mill, per 100 cavan capacity per 12 hrs.

52.50

14.3. Rice and Corn Mill, per 100 cavan capacity per 12 hrs.

105.00

15. On Fishponds, fishpens or fish breeding grounds:

15.1. Fishponds, per hectare

105.00

15.2. Prawnponds, per hectare

210.00

15.3. Fish breeding grounds, per hectare

52.50

15.4. Prawn breeding grounds/estab.

315.00

15.5. Fishpens, per hectare

52.50

16. On Pawnshops:

16.1. Principal Office

105.00

16.2. For each branch in the municipality

52.50

2008 Revenue Code of Balete, Aklan

38

17. On Banks and other Financial Institutions:

17.1. Finance and Investment Companies

1,050.00

17.2. Commercial Banks

840.00

17.3. Savings Banks

630.00

17.4. Rural Banks

420.00

18. On Peddlers:

18.1. Peddlers Using motorized tricycles

105.00

18.2. Peddlers Using Vehicles

157.50

18.3. Peddlers using bicycles or pedicabs

52.50

18.4. Other peddlers and howlers

26.25

b. On businesses subject to two percent tax

1. On gross shop, financing and insurance establishments:

1.1. Money shop

210.00

1.2. Lending Investors

210.00

1.3. Insurance companies

315.00

2. On business of dealers in fermented liquors. Distilled spirits and/or wines/tuba:

2.1.

Dealers/ Distributors/ retailers of

a. Imported Wines

1,050.00

b. Domestic Wines

630.00

c. Fermented Liquors (beer)

630.00

d. Tuba or the like

210.00

e. Distilled Liquors

630.00

3. On Tobacco Dealers:

3.1. Retail dealer of tobacco leaf

157.50

3.2. Wholesale leaf tobacco dealer

630.00

3.3. Retail dealer of manufactured tobacco/cigarettes

157.50

3.4. Wholesale dealer of manufactured tobacco

630.00

4. On amusement places or amusement devices

4.1. Day and night club

6,300.00

4.2. Day club or night club

2,100.00

4.3. Cocktail lounge or bars

1,890.00

4.4. Cabaret or dance hall

1,890.00

4.5. Bath house and/or swimming pool, resort and other similar places

630.00

4.6. Skating rink

630.00

4.7. Steam Bath, Sauna Bath and other similar establishment per cubicle

630.00

4.8. Billiard or pool hall:

 

a. First Table

315.00

2008 Revenue Code of Balete, Aklan

39

 

b.

For every additional table

63.00

4.9.

Bowling alley:

 
 

a. Automatic

315.00

b. Non-automatic

157.50

4.10. Circus, Carnival or the like

 

105.00

4.11. Merry go round, rolling coaster ferries wheel,

swing, shooting gallery, and other similar contrivance for each contrivance

1,050.00

4.12. Boxing contest, per night

 

42.00

4.13. Cockpit

666.66

4.14. Race Track

840.00

4.15. Theaters and Cinema houses:

 

a. Theaters and Cinema houses

420.00

b. Itinerant Operator

105.00

c. Video houses or mini theater

105.00

5. On amusement devices:

 

5.1. Each jukebox machine

 

42.00

5.2. Each Videogame machine or player

42.00

5.3. Each Computer games

machine

199.50

5.4. Each Videoke/KTV machine

210.00

5.5. Each Roleta device

 

630.00

5.6. Each Drop Coin device

315.00

5.7. Each Color game device

315.00

5.8. Each Number game device

315.00

5.9. Each Dice game (Longgong) device

315.00

6. On private detective agency

 

210.00

7. On golf links

1, 260.00

Section 3A.02. Time of Payment. The payment imposed in the preceding section shall be paid to the Municipal Treasurer upon application for a Mayor‘s Permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in the case of renewal thereof.

Section 3A.03. Surcharge for the 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 (25%) percent of the original amount of tax due, such surcharge to be paid at the same time in the same manner as that tax due.

Section 3A.04. Application for Mayor’s Permit, False Statement. A written application for a permit to operate a business shall be filed with the Office of the Municipal Mayor in three copies. The application form shall set the name and address of the applicant, the description or style of the business, the place where the business shall be conducted,

2008 Revenue Code of Balete, Aklan

40

statement of the net worth or capital investment and such other pertinent information or data as may be required.

Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or license may further be prosecuted in accordance with the penalties provided in this Article.

For purposes of uniformity, the application for business license and permit shall be accomplished in three copies using the form in Appendix ―B‖ of this Code.

Upon submission of the application, it shall be the duty of the proper authorities to verify if the other municipal requirements regarding the operation of the business or activity are complied with. The permit to operate shall be issued only upon such compliance and after payment of the corresponding taxes and fees as required by this revenue code and other municipal ordinances.

The Employee of the Office of the Municipal Treasurer who is in charge of processing the application shall prepare and accomplish the Business License and Permit Assessment Form in Two (2) copies (Appendix ―C‖) of this code and require the applicant to secure the following before the application shall be processed:

a. Police Clearance

b. Fire and Zoning Clearance

c. Sanitary Permit

d. Medical Certificate

e. Realty Tax Clearance

f. Water Bills and other obligation clearance

g. Rentals and Charges Clearance

h. Barangay Clearance

Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or license may further be prosecuted in accordance with the penalties for in this article.

A Mayor ‗s Permit shall be refused to any person, (1 ) whose business establishment or undertaking does not conform with zoning regulation and safety, health and other requirement of the municipality, ( 2 ) that has an unsettled tax obligation, debt or other liability to the municipal government and ( 3 ) that the permitee is disqualified under any provision of law or ordinance to established, or operate the business for which a permit is being applied.

Section 3A.05. Issuance of Permit; its contents. - Upon approval of the application of a Mayor‗s Permit, two copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor of the Mayor‘s Permit fee and the corresponding business tax.

2008 Revenue Code of Balete, Aklan

41

The Mayor‘s Permit shall be issued by the Municipal Mayor Upon Presentation of the receipt for the payment of the Mayor‘s Permit fee and the business tax issued by the Municipal Treasurer, and upon compliance of such other requirements as may by required for the issuance using the form in Annex ―C‖ of this Code.

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

The Municipal Mayor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issued a duplicate of the permit upon payment of the fees prescribed in this code.

Section 3A.06. Posting of Permit. Every permit shall keep his permit conspicuously posted at all time 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 of the Municipal Mayor, the Municipal Treasurer or any of their duly authorized representatives.

.

Section 3A.07. Duration and Renewal of Permit. The Mayor‘s Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty- first (31 st ) of December following the date of issuance unless revoked or surrendered earlier. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee.

Section 3A.08. Revocation of Permit. When a person doing business under the provision of this Article, refuses to pay an indebtedness or liability to the municipality or abuses his privilege to do business to he injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill – repute, the Municipal Mayor, after investigation, revoke the Mayor ‗s permit and order the closure of the establishment. Such revocation shall operate to forfeit all some which may have been paid in respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of the Ordinance governing the establishment and maintenance of business and to prohibit the exercise thereof by the person whose privileged is revoke, until restored by the Sangguniang Bayan.

Section 3A.09. Other Requirement. The issuance of the Mayor‘s Permit shall not exempt the license from the fulfillment of other requirements in connection with the operation of the business or in the conduct of an activity prescribed under this Code Ordinance of the municipality.

this

Article shall be punished by a fine of not less than One Thousand pesos (P1,000.00) but not

Section 3A.10. Penalty.

Any

violation

of

the

provisions

of

2008 Revenue Code of Balete, Aklan

42

exceeding Five Thousand (P5, 000.00) pesos or imprisonment of not less than One (1) month but not exceeding six (6) months, or both, at the discretion of the Court.

Article B Franchise on Cockpit Operation and Permit Fees for Owners, Operators, Licensees and Cockpit Personnel

Section 3B.01. Definitions. When used in this Article, the following shall mean:

Cockpit Manager or Promoter refers to a person who alone or with another initiates a cockfight and/or calls and takes care of bets from owners of both gamecocks and those of other betters before the orders commencement of the cockfight and thereafter distributes won bets to the winners after deducting a certain commission.

Bet Manager refers to an individual who calls and takes care of bets from owner of both game cocks and those of others betters before he orders commencement of the cockfight and therefore distributes won bets to the winners after deducting a certain commission or both.

Gaffer (Taga-Tari) refers to a person knowledgeable in the art arming fighting cocks with gaffs on one or both legs.

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

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

Imposition of Fee. There shall be collected a franchise fee in the

amount of P10,000.00 for the operation of a cockpit in the Municipality for a period of

Fifteen years (15 years).

Section 3B.

02.

Other fees include the following:

a) On cockpit operators/owners/licensees

1) Application filing fee

-

-

P100.00

2) Annual supervisory fee

-

-

100.00

b) On cockpit personnel

1) Cockpit Manager

-

-

P 500.00

2008 Revenue Code of Balete, Aklan

43

2) Bet Manager

-

5) Gaffer (Mananari)

-

-

-

-

300.00

3) Bet Taker (Kristo/Kasador)

-

100.00

4) Referees (Sentenciador) - -

-

-

250.00

250.00

6) Matchmaker

-

250.00

7) Veterinary Aide

-

100.00

8) Cashier

-

250.00

Section. 3B.03. Time Payment.

a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or license to operate and maintain cockpits. The cockpit supervisory fee is also payable upon application for a permit and within the first twenty days of January of each year in case of renewal thereof.

b) The permit fee on cockpit personnel shall be paid to the Municipal Treasurer before they can participate in a cockfight. Thereafter, the fee shall be paid annually upon renewal of the registration during the birthmonth of the concerned personnel.

Section. 3B.04. Surcharge for late payment. Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty-five (25%) percent of the original amount of fee due. Such surcharge will be paid at the time and in the same time and in the same manner as the fee due.

Section. 3B.05. Administrative provisions.

a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged.

b) Establishment of cockpit. - The Sangguniang Bayan shall determine the number of cockpits to be allowed in this municipality per P.D. 449.

c) Cockpit size and construction. - Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Ordinance and the Comprehensive Land Use Plan of the Municipality.

d) Only license gaffers, referees bet takes or promoters, cockpit manager shall officiate in all kinds of cockfights held in Municipality of Balete. No operator or owner of a cockpit shall employ or allow the participation in cockfighting of any gaffers, referees, bet takers or promoters who have not secured and paid the fee as herein required.

e) The Municipal Mayor shall require the cockpit operators or owners to submit a recommendation for those cockpit officials to be licensed. Only Filipino citizens of good moral character and reputations and have no derogatory police records shall be recommended for licensing.

2008 Revenue Code of Balete, Aklan

44

Section. 3B.06. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6) month or both at the discretion of the Court.

Section. 3B.07. Applicability Clause. The provisions of PD No. 449, otherwise known as the Cockfighting Law of 1974, shall apply to all matters regarding the operation of cockpits and the holding of cockfights in the Municipality of Balete, Aklan.

Article B-1 Permit Fee for Cockfighting

Section. 3B-1.01. Definitions. When used in this Article.-

a) ―Cockfighting‖ is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as ―cockfighting derby; pintakasi or tupada.‖ Or its equivalent in different Philippine localities.

b) ―Local Derby‖ is an invitational cockfight participated in by gamecockers or cockfighting ―aficionados‖ of the Philippines with ―pot money‖ awarded to the proclaimed winning entry.

c) ―International Derby‖ refers to the invitational cockfight participated in by local and foreign gamecockers or cockfighting ―aficionados‖ with ―pot money‖ awarded to the proclaimed winning entry.

Section. 3B-1.02. Imposition of fees.-There shall be collected the following fees per day for cockfighting:

a. Special cockfights

1. Pintakasi

P500.00

2. Karambola

300.00

b. Special derby

1. In derbies with pot money

of less than P4,000.00

1,000.00

2. In derbies with pot money of P4,000.00 and above

1,300.00

c. Sultada Fee (During Derby)

50.00

Section

3B-1.03.

Exclusions.

Regular

cockfight,

i.e.

those

held

during

- Sundays, legal holidays and local fiestas and international derbies shall be excluded from the payment of fees herein imposed.

2008 Revenue Code of Balete, Aklan

45

Section. 3B-1.04. Time of Payment. The fees herein imposed shall be payable to the Municipal Treasurer before special cockfights and derbies can be lawfully held.

Section 3B-1.05. Surcharge for late payment. Failure to pay the fee prescribed in this article within the time required shall subject the taxpayer to a surcharge of twenty- five (25%) percent of the original amount of fee due. Such surcharge will be paid at the time and in the same time and in the same manner as the fee due.

Section 3B-1.06. Administrative provisions. a.) Holding of cockfights.-Except as provided in this article, cockfighting shall be allowed in this Municipality only on licensed cockpits during Tuesdays and Sundays and other legal holidays as well as during local fiestas for not more that three (3) days. It may also be held during municipal agricultural, commercial or industrial fair, carnival or exposition for a similar period of three (3) days upon resolution of the Sangguniang Bayan. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum.

b.) Cockfighting for entertainment or tourist or for charitable purposes.-Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as ―Balikbayans‖ or for the support of national-fund raising campaigns for charitable purposes as may be authorized upon resolution of the Sanggunian Bayan, in licensed cockpits or in playgrounds or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year.

c) Cockfighting Officials. - Gaffers, referees or bet takers or promoters shall not act as such in any cockpit in this municipality without first securing a license renewable every year on their birthmonth. Only gaffers, referees or bet takers or promoters licensed by the municipality shall officiate in all kinds of cockfighting authorized herein.

Section 3B-1.07. Penalty.- Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6) month or both at the discretion of the Court.

Article C Cart or Sledge Registration Fee

Section 3C.01.

Imposition of Fee. There shall be collected a registration fee of

from the owner of each animal-drawn cart or sledge used in this municipality which shall be

registered in the Office of the Municipal Treasurer in the following schedule:

Rate of Fee per Annum

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46

a. Horse drawn sledge

P 10.00

b. Animal Drawn Cart

15.00

c. Carromata

15.00

d. Push cart

12.00

The fee shall be paid within the

first twenty (20) days of January of every year. For cart or sledge acquired after the first twenty (20) days of January, full amount of the fee for the year shall be paid within twenty (20) days after acquisition of the cart or sledge. Any individual who sells or transfers his cart or sledge at any time for which he has paid the fee in full shall not be entitled to a refund of the fee corresponding to the remaining period for which it has been paid.

Section 3C.02.

Time and Manner of Payment.

Failure to pay the tax prescribed in

this Article within the time require shall subject the taxpayer to a surcharge of twenty-Five

(25%) percent 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 3C.03. Surcharge for Late payment.

Administrative Provisions. The Municipal Treasure shall keep a

registry of all carts and sledges, which shall set forth, among others, the name and address of the owners.

Section 3C.04.

Section 3C.05. Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than Fifty (P50.00) Pesos, but not exceeding One Hundred (P100.00) Pesos or imprisonment of not than Five (5) days but not exceeding Ten (10) days, or both at the discretion of the Court.

Article D Large Cattle Registration and Transfer Fees

Section 3D.01. Definition. For the 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 3D.02. Imposition of Fee. The owner of large cattle is required to register his ownership thereof with the Municipal Treasurer for which a Certificate of Ownership shall be issued to the owner upon payment of a Registration Fee of Fifty Pesos (P50.00), per head.

If the large cattle is sold or its ownership is transferred to another person, the sale or transfer shall likewise be registered with the Municipal Treasurer for which a Certificate of Transfer shall be issued to the purchaser upon payment thereof in the amount of Sixty (P60.00) Pesos.

Section 3D.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.

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Section 3D.04. Surcharge for Late payment. Failure to pay the tax prescribed in this Article within the time require shall subject the taxpayer to a surcharge of twenty-Five (25%) percent 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 3D.05. Administrative Provisions.

Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two years;

The ownership of large cattle, or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All large cattle presented to the Municipal Treasurer shall be recorded in a registry book showing 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, age, sex, brand and other identifying marks of the large cattle. These data shall be stated in the certificate of ownership issued to the owner thereof.

If the large cattle is sold or the ownership is transferred to another person, the names and residences of the vendor or transferor and the vendee or transferee, and all references by number to the original certificate of ownership with the name of the local unit that issued it shall likewise be indicated in the transfer certificate of ownership. No entries of transfer shall be made or certificates of transfers shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificate of transfer and such other documents that show title to the owner.

Failure of the owner to comply with the provisions of

this article for five (5) successive years shall be considered a violation to which a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand (P5,000.00) pesos shall be

Section 3D.06. Penalty.

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

Article E Franchise and Permit Fee on Bicycles, Tricycles, Pedicabs and Motorcabs and the Driving or Operation Thereof

Section 3E.01. Imposition of Fee. There shall be collected a franchise fee (good for 3 years), an annual registration fee and permit for every operated bicycle, tricycle, pedicab and motorcycle with backseat extension and the operation or driving thereof in this Municipality, in the following schedule:

Rate of Fee for Three Years

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a. Franchise Fee a.1. Tricycle for Hire

P 241.50

a.2. Pedicab for Hire

75.00

b. Registration b.1. Bicycle, Owner‘s use

Rate of Fee per Annum P 10.50

b.2. Bicycle, for hire

15.75

b.3. Tricycle, owner‘s use

15.75

b.4. Tricycle, for hire

21.00

b.5. Pedicab, for hire

26.25

b.6. Motorized tricycle cab

157.50

b.7. Motorcycles with backseat extension used to transport persons or goods

210.00

c. Permit for Operation/Driving c.1. Pedicabs Operator/Proprietor

52.50

c.2. Pedicab Driver

26.25

c.3. Motorized Tricycle Operator/Proprietor

105.00

c.4. Motorcab Driver

52.50

The fee herein imposed shall be

due on the first day of January and payable to the Municipal Treasurer with in the first twenty (20) day of January of every year. For bicycle acquired after the first twenty (20) day January, the permit fee shall be paid without penalty within the first twenty (20) day following its acquisition. Renewal of Franchises shall be on or before the expiration date of the provisional authority granted to the franchisee.

Section 3E.02. Time and Manner of Payment.

Section 3E.03. Surcharge for Late payment. Failure to pay the tax prescribed in this Article within the time require shall subject the taxpayer to a surcharge of twenty-Five (25%) percent of the original amount of tax due such surcharge to be paid at the same time and in the same manner as the fee due.

Section 3E.04. Administrative Provisions. a. Only Filipino citizens or corporations with sixty percent (60%) Filipino equity are qualified to be operators of tricyclesfor-hire and pedicabs-for-hire.

b. No tricycle-for-hire or pedicab-for-hire, either for passenger or for cargo or both, shall be operated in this municipality without a Motorized Tricycle Operator‘s Permit (MTOP) or Pedicab Operator‘s Permit (POP) from the Sangguniang Bayan and a corresponding permit from the Office of the Mayor under the Municipal Revenue Code.

c. Application forms shall be secured from and filed with the Office of the Secretary to the Sangguniang Bayan together with the required supporting documents.

d. No MTOP shall be granted unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO).

e. Operators shall only employ drivers who are duly licensed by the LTO for tricyclesfor-hire.

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