Revenue Code of Bauang, La Union

Republic of the Philippines
Province of La Union
Municipality of Bauang
MUNICIPAL ORDINANCE NO. 20
REVENUE CODE OF THE MUNICIPALITY OF BAUANG
PROVINCE OF LA UNION
Be it ordained by the Sangguniang Bayan of the Municipality of Bauang, Province of La
Union, that
CHAPTER I. GENERAL PROVISIONS
ARTICLE 1. TITLE, SCOPE AND CONSTRUCTION OF PROVISIONS
Sectio 1. Tit!e. This ordinance shall be known as the Revenue ode of the Municipality of
Bauang, Province of La Union!
Sectio 2. Sco"e #$ A""!ic#tio. This ode shall govern the levy, assess"ent, and
collection of ta#es, fees, charges and other i"positions within the territorial $urisdiction of this
"unicipality!
Sectio %. &o'$( #$ P)'#(e( Not He'ei E*"'e((!+ De,ie$. %ords and phrases
e"bodied in this ode not herein specifically defined shall have the sa"e definitions as
found in R& '()*, otherwise known as the Local +overn"ent ode of (,,(!
Sectio -. R.!e( o, Co(t'.ctio. -n construing the provisions of this ode, the following
rules of construction shall be observed unless inconsistent with the "anifest intent of the
provisions!
.a/ General Rules. &ll words and phrases shall be construed and understood
according to the co""on and approved usage of the language0 but the technical
words and phrases and such other words in this ode which "ay have ac1uired a
peculiar or appropriate "eaning shall be construed and understood according to
such technical, peculiar or appropriate "eaning!
.b/ Gender and Number. 2very word in the ode i"porting the "asculine gender
shall e#tend to both "ale and fe"ale! 2very word i"porting the singular nu"ber
shall apply to several persons or things as well0 and every word i"porting the plural
nu"ber shall e#tend and be applied to one person or thing as well!
.c/ Reasonable Time. -n all cases where any act is re1uired to be done within the
reasonable ti"e, the sa"e shall be dee"ed to "ean such ti"e as "ay be
necessary for the pro"pt perfor"ance of the act!
.d/ Computation of Time. The ti"e within which an act is to be done as provided in
this ode, or in any rule or regulation issued pursuant to the provisions thereof,
when e#pressed in days, shall be co"puted by e#cluding the first day and including
the last day, e#cept if the last day falls on a Sunday or holiday, in which case the
sa"e shall be e#cluded in the co"putation and the business day following shall be
considered the last day!
.e/ References. &ll references to chapters, articles, or sections are to the hapters,
&rticles or Sections in this ode unless otherwise specified!
.f/ Conflicting Provisions of Chapters. -f the provisions of different chapters conflict
with or contravene each other, the provisions of each chapter shall prevail as to all
specific "atters and 1uestions involved therein!
Municipality of Bauang, La Union 1
.g/ Conflicting Provisions of Sections. -f the provisions of the different sections in
the sa"e article conflict with each other, the provisions of the Section which is the
last in point of se1uence shall prevail!
Sectio /. De,iitio o, Te'0(. %hen used in this ode3
.a/ Business "eans trade or co""ercial activity regularly engaged in as a "eans of
livelihood or with a view to profit0
.b/ Barangay Micro Business Enterprise, herein after referred to as BMB2, refers to any
business entity or enterprise engaged in the production, processing or "anufacturing of
products or co""odities, including agro4processing, trading and services, whose total
assets including those arising fro" loans but e#clusive of the land on which the
particular business entity5s office, plant and e1uip"ent are situated, shall not be "ore
than Three Million Pesos .P6, ***, ***!**/! The above definition shall be sub$ected to
review and upward ad$ust"ent by the SM27 ouncil, as "andated under Republic &ct
8o! ),'', as a"ended by R!&! 8o! 9:9,!
;or the purpose of this &ct, <service= shall e#clude those rendered by anyone, who is
duly licensed by the govern"ent after having passed a govern"ent licensure e#a"ination, in
connection with the e#ercise of one5s profession0

.c/ Charges refer to pecuniary liability, as rents or fees against persons or property0
.d/ Cooperative is a duly registered association of persons, with a co""on bond of
interest, who have voluntarily $oined together to achieve a lawful, co""on, social, or
econo"ic end, "aking e1uitable contributions to the capital re1uired and accepting a
fair share of the risks and benefits of the undertaking in accordance with universally
accepted cooperative principles!
.e/ Corporations includes partnerships, no "atter how created or organi>ed, $oint4stock
co"panies, $oint accounts .cuentas en participation/, associations or insurance
co"panies but does not include general professional partnerships and a $oint venture or
consortiu" for"ed for the purpose of undertaking construction pro$ects or engaging in
petroleu", coal, geother"al, and other energy operations or consortiu" agree"ent
under a service contract with the govern"ent! +eneral professional partnerships are
partnerships for"ed by persons for the sole purpose of e#ercising their co""on
profession, no part of the inco"e of which is derived fro" engaging in any trade or
business0
The ter" ?resident foreign? when applied to a corporation "eans a foreign corporation
not otherwise organi>ed under the laws of the Philippines but engaged in trade or business
within the Philippines!
.f/ Countryside and Barangay Business Enterprise refers to any business entity,
association, or cooperative registered under the provisions of R& )9(*, otherwise
known as Magna arta for ountryside and Barangay Business 2nterprises .@alakalan
:*/0
.g/ ee "eans a charge fi#ed by law or ordinance for the regulation or inspection of a
business or activity! -t shall also include charges fi#ed by law or agency for the services
of a public officer in the discharge of his official duties0
.h/ ranchise is a right or privilege, affected with public interest that is conferred upon
private persons or corporations, under such ter"s and conditions as the govern"ent
and its political subdivisions "ay i"pose in the interest of public welfare, security and
safety0
.i/ Gross Sales or Receipts include the total a"ount of "oney or its e1uivalent
representing the contract price, co"pensation or service fee, including the a"ount
charged or "aterials supplied with the services and deposits or advance pay"ents
actually received during the ta#able 1uarter for the services perfor"ed or to be
perfor"ed for another person e#cluding discounts if deter"inable at the ti"e of sales,
sales return, e#cise ta#, and value added ta# .A&T/0
.$/ !evy "eans an i"position or collection of an assess"ent, ta#, fee, charge, or fine!
.k/ !icense or Permit is a right or per"ission granted in accordance with law or by a
co"petent authority to engage in so"e business or occupation or to engage in so"e
transactions!
.l/ Municipal "aters include not only strea"s, lakes and tidal waters within the
"unicipality, not being the sub$ect of private ownership and not co"prised within the
national parks, public forest, ti"ber lands, forest reserves or fishery reserves, but also
"arine waters included between two lines drawn perpendicularly to the general
coastline fro" points where boundary lines of the "unicipality or city touch the sea at
low tide and a third line parallel with the general coastline and fifteen .(B/ kilo"eters
fro" it! %here two .:/ "unicipalities are so situated on the opposite shores that there
is less than fifteen .(B/ kilo"eters of "arine waters between the", the third line shall
be e1ually distant fro" opposite shores of the respective "unicipalities0
."/ #perator includes the owner, "anager, ad"inistrator, or any other person who
operates or is responsible for the operation of a business establish"ent or undertaking0
.n/ Privilege "eans a right or i""unity granted as a peculiar benefit, advantage or favor!
.o/ Persons "ean every natural or $uridical being, susceptible of rights and obligations or
of being the sub$ect of legal relations0
.p/ Rental "eans the value of the consideration, whether in "oney, or otherwise, given for
the en$oy"ent or use of a thing!
.1/ Residents refer to natural persons who have their habitual residence in the province,
city, or "unicipality where they e#ercise their civil rights and fulfill their civil obligations,
and to $uridical persons for who" the law or any other provision creating or recogni>ing
the" fi#es their residence in a particular province, city or "unicipality! -n the absence
of such laws, $uridical persons are residents or the province, city or "unicipality where
they have their legal residence or principal place of business or where they conduct
their principal business or occupation0
.r/ Revenue includes ta#es, fees and charges that a state or its political subdivision
collects and receives into the treasury for public purposes!
.s/ Services "ean the duties, work or functions perfor"ed or discharged by a govern"ent
officer, or by a private person contracted by the govern"ent, as the case "ay be!
.t/ Ta$ "eans an enforced contribution, usually "onetary in for", levied by the law
"aking body on persons and property sub$ect to its $urisdiction for the precise purpose
of supporting govern"ental needs!
.u/ %essels include every type of boat, craft or other artificial contrivance, capable of being
used, as a "eans of transportation on water!
CHAPTER II. TA1ES ON BUSINESS
ARTICLE 2. GRADUATED TA1 ON BUSINESS
Sectio 1. De,iitio(. %hen used in this &rticle!
.a/ &dvertising &gency includes all persons who are engaged in the business of
advertising for others by "eans of billboards, posters, placards, notices, signs,
directories, pa"phlets, leaflets, handbills, electric or neon lights, airplanes, balloons or
other "edia, whether in pictorial or reading for"!
.b/ &gricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay,
coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by4
products0 ordinary salt0 all kinds of fish0 poultry0 and livestock and ani"al products,
whether in their original for" or not0
The phrase ?whether in their original for" or not? refers to the transfor"ation of said
products by the far"er, fisher"an, producer or owner through the application of processes to
preserve or otherwise to prepare said products for the "arket such as free>ing, drying, salting,
s"oking, or stripping for purposes of preserving or otherwise preparing said products for the
"arket0 to be considered an agricultural product whether in its original for" or not, its
transfor"ation "ust have been undertaken by the far"er, fisher"an, producer or owner!
&gricultural products as defined include those that undergo not only si"ple but even
sophisticated processes e"ploying advanced technological "eans in packaging like dressed
chicken or ground coffee in plastic bags or styropor or other packaging "aterials intended to
process and prepare the products for the "arket!
The ter" by4products shall "ean those "aterials which in cultivation or processing of
an article re"ain over, and which are still of value and "arketable, like copra cake fro" copra
or "olasses fro" sugar cane0
.c/ &musement is a pleasurable diversion and entertain"ent! -t is synony"ous to
rela#ation, avocation, pasti"e, or fun0
.d/ &musement Places include theaters, cine"as, concert halls, circuses and other
places of a"use"ent where one seeks ad"ission to entertain oneself by seeing or
viewing the show or perfor"ance0
.e/ Ban's and other inancial (nstitutions include non4bank financial inter"ediaries,
lending investors, finance and invest"ent co"panies, pawnshops, "oney shops,
insurance co"panies, stock "arkets, stock brokers, and dealers in securities and
foreign e#change, as defined under applicable law, or rules and regulations thereunder0
.f/ Bre)er includes all persons who "anufacture fer"ented li1uors of any description for
sale or delivery to others but does not include "anufacturers of tuba, basi, tapuy or
si"ilar do"estic fer"ented li1uors, whose daily production does not e#ceed two
hundred gauge liters!
.g/ Business &gent 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,
e"ploy"ent, or private detective agencies!
.h/ Cabaret*+ance ,all includes any place or establish"ent where dancing is per"itted
to the public in consideration of any ad"ission, entrance, or any other fee paid, on or
before, or after the dancing, and where professional hostesses or dancers are
e"ployed!
.i/ Capital (nvestment is the capital that a person e"ploys in any undertaking, or which
he contributes to the capital of a partnership, corporation, or any other $uridical entity or
association in a particular ta#ing $urisdiction0
.$/ Carinderia refers to any public eating place where food already cooked are served at
a price!
.k/ Coc'pit includes any place, co"pound, building or portion thereof, where cockfights
are held, whether or not "oney bets are "ade on the results of such cockfights!
.l/ Contractor includes persons, natural or $uridical, not sub$ect to professional ta# under
Section (6, of the Local +overn"ent ode of (,,(, whose activity consists essentially
of the sale of all kinds of services for a fee, regardless of whether or not the
perfor"ance of the service calls for the e#ercise or use of the physical or "ental
faculties of such contractor or his e"ployees0
&s used in this &rticle, the ter" ?contractor? shall include general engineering, general
building and specially contractors as defined under applicable laws, filling, de"olition and
salvage works contractors0 proprietors or operators of "ine drilling apparatus0 proprietors or
operators of dockyards0 persons engaged in the installation of water syste", and gas or electric
light, heat, or establish"ents0 proprietors or operators of s"elting plants0 engraving plating and
plastic la"ination establish"ents0 proprietors or operators of establish"ents for repairing,
repainting, upholstering, washing or greasing of vehicles, heavy e1uip"ent, vulcani>ing,
recapping and battery charging0 proprietors or operators of furniture shops and establish"ents
for planning or surfacing and re4cutting of lu"ber and saw"ills under contract to saw or cut
logs belonging to others0 proprietors or operators of dry4cleaning or dyeing establish"ents,
stea" laundries, and using washing "achines0 proprietors or owners of shops for the repair of
any kind of "echanical and electrical devices0 instru"ents, apparatus, or furniture and shoe
repairing by "achine or any "echanical and electrical devices0 proprietors or operators of
establish"ents or lots for parking purposes0 proprietors or operators of tailor shops, dress
shops! "illiners and hatters, beauty parlors, barbershops, "assage clinics, sauna, Turkish and
Swedish baths, slenderi>ing and body4building saloon and si"ilar establish"ents0
photographic studios0 funeral parlors0 proprietors or operators of hotels, "otels, and lodging
hoses0 proprietors or operators of arrastre and stevedoring, warehousing, or forwarding
establish"ents0 "aster plu"bers, s"iths and house or sign painters0 printers, bookbinders,
lithographers, publishers e#cept those engaged in the publication or printing of any newspaper,
"aga>ine, review or bulletin which appears at regular intervals with fi#ed prices for subscription
and sale and which is not devoted principally to the publication of advertise"ents0 business
agents, private detectives or watch"an agencies0 co""ercial and i""igration brokers0
cine"atographic fil" owners, lessors and distributors!
The ter" <contractor= shall also include, but shall not be li"ited to, ta# sub$ects
enu"erated under Section(, of Presidential 7ecree 8o! :6(, but which are no longer included
in the enu"eration of <contractor= under Section (6( of Republic &ct 8o! '()*, vi>!3 welding
shops, service stations, whiteCblue, printing, recopying, or photocopying services, assaying
laboratories, advertising agencies, shops for shearing ani"als, vaciador shops, stables,
construction of "otor vehicles, ani"al drawn vehicles, andCor tricycles, lathe "achine shops,
furniture shops, and proprietors of bulldo>ers and other heavy e1uip"ent available to others for
consideration!
."/ +ealer "eans one whose business is to buy and sell "erchandise, goods and chattels
as a "erchant! De stands i""ediately between the producer or "anufacturer and the
consu"er and depends for his profit not upon the labor he bestows upon his
co""odities but upon the skill and foresight with which he watches the "arket0
.n/ (mporter "eans any person who brings articles, goods, wares or "erchandise of any
kind or class into the Philippines fro" abroad for unloading therein, or which after entry
are consu"ed herein or incorporated into the general "ass of property in the
Philippines! -n case of ta#4free articles, brought or i"ported into the Philippines by
persons, entities or agencies e#e"pt fro" ta# which are subse1uently sold, transferred
or e#changed in the Philippines to non4e#e"pt private persons or entities, the
purchaser or recipient shall be considered the i"porter thereof!
.o/ Manufacturer includes every person who, by physical or che"ical process, alters the
e#terior te#ture or for" or inner substance of any such raw "aterials or "anufactured
or partially "anufactured product in such "anner 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 1uality of any such raw "aterial or "anufactured or partially
"anufactured products so as to reduce its "arketable shape or prepare it for any of the
use of industry, or who by any such process, co"bines any raw "aterial or
"anufactured products with other "aterials or products of the sa"e or of different kinds
and in such "anner that the finished products of such process or "anufacture can be
put to a special use or uses to which such raw "aterial or "anufactured or partially
"anufactured in their original condition could not have been put, and who in addition,
alters such raw "aterial or "anufactured or partially "anufactured products, or
co"bines the sa"e to produce such finished products for the purpose of their sale or
distribution to others and for his own use for consu"ption0
.p/ Marginal armer or isherman refers to individuals engaged in subsistence far"ing
or fishing which shall be li"ited to the sale, barter or e#change of agricultural or "arine
products produced by hi"self and his i""ediate fa"ily and whose annual net inco"e
fro" such far"ing or fishing does not e#ceed ;ifty Thousand Pesos . B*,***!**/ or the
poverty line established by 827& for the particular region or locality, whichever is
higher0
.1/ Motor %ehicle "eans any vehicle propelled by any power other than "uscular power
using the public roads, but e#cluding road rollers, trolley cars, street sweepers,
sprinklers, lawn "owers, bulldo>ers, graders, forklifts, a"phibian trucks, and cranes if
not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and
traction engines of all kinds used e#clusively for agricultural purposes0
.r/ Peddler "eans any person who, either for hi"self or on co""ission, travels fro"
place to place and sells his goods or offers to sell and deliver the sa"e! %hether a
peddler is a wholesale peddler or retail peddler of a particular co""odity shall be
deter"ined fro" the definition of wholesale dealer or retail dealer as provided in this
Erdinance0
.s/ Public Mar'et refers to any place, building, or structure of any kind designated as
such by the local board or council, e#cept public streets, pla>as, parks, and the like!
.t/ Rectifier co"prises every persons who rectifies, purifies, or refines distilled spirits or
wines by any process other than by original or continuous distillation fro" "ash, wort,
wash, sap, or syrup through continuous closed vessels and pipes until the "anufacture
thereof is co"plete! 2very wholesale or retail li1uor dealer who has in his possession
any still or "ash tub, or who keeps any other apparatus for the purpose of distilling
spirits, or in any "anner refining distilled spirits, shall also be regarded as a rectifier and
as being engaged in the business of rectifying!
.u/ Restaurant refers to any place which provides food to the public and accepts orders
fro" the" at a price! This ter" includes caterers!
.v/ Retail "eans a sale where the purchaser buys the co""odity for his consu"ption,
irrespective of the 1uantity of the co""odity sold0
.w/ %essel includes every type of boat, craft, or other artificial contrivances used, or
capable of being used, as a "eans of transportation on water!
.#/ "harfage "eans a fee assessed against the cargo of a vessel engaged in foreign or
do"estic trade based on 1uantity, weight, or "easure received andCor discharged by
vessel0
.y/ "holesale "eans a sale where the purchaser buys or i"ports the co""odities for
resale to persons other than the end user regardless of the 1uantity of the transaction!
Sectio 2. I0"o(itio o, T#*. There is hereby i"posed on the following persons who
establish, operate, conduct or "aintain their respective business within the "unicipality a
graduated business ta# in the a"ounts hereafter prescribed3
.a/ En "anufacturers, asse"blers, repackers, processors, brewers, distillers, rectifiers,
and co"pounders or li1uors, distilled spirits, and wines or "anufacturers of any article
of co""erce of whatever kind or nature! -n accordance with the following schedule3
A0o.t o, G'o(( S#!e(2Recei"t(
Fo' t)e P'ece$i3 C#!e$#' Ye#'4
T#* Pe' A.0
Less than (*,***!** (9(!B*
(*,***!** or "ore but less than (B,***!** :F:!**
(B,***!** or "ore but less than :*,***!** 66:!:*
:*,***!** or "ore but less than 6*,***!** F9F!**
6*,***!** or "ore but less than F*,***!** ':)!**
F*,***!** or "ore but less than B*,***!** ,*'!B*
B*,***!** or "ore but less than 'B,***!** (,FB:!**
'B,***!** or "ore but less than (**,***!** (,9(B!**
(**,***!** or "ore but less than (B*,***!** :,F:*!**
(B*,***!** or "ore but less than :**,***!** 6,*:B!**
:**,***!** or "ore but less than 6**,***!** F,:6B!**
6**,***!** or "ore but less than B**,***!** ),*B*!**
B**,***!** or "ore but less than 'B*,***!** 9,9**!**
'B*,***!** or "ore but less than (,***,***!** ((,***!**
(,***,***!** or "ore but less than :,***,***!** (B,(:B!**
:,***,***!** or "ore but less than 6,***,***!** (9,(B*!**
6,***,***!** or "ore but less than F,***,***!** :(,'9*!**
F,***,***!** or "ore but less than B,***,***!** :B,F(*!**
B,***,***!** or "ore but less than ),B**,***!** :),6(:!B*
),B**,***!** or "ore &t a rate of forty
one and one fourth
.F(!:BG/ of one
percent .(G/

The preceding rates shall apply only to the a"ount of do"estic sales of
"anufacturers, asse"blers, repackers, processors, brewers, distillers, rectifiers and
co"pounders of li1uors, distilled spirits, and wines or "anufacturers of any article of co""erce
of whatever kind or nature other than those enu"erated under paragraph .c/ of this Section!
.b/ En wholesalers, distributors, or dealers in any article of co""erce of whatever kind
or nature in accordance with the following schedules3
G'o(( S#!e(2Recei"t( ,o' t)e
P'ece$i3 C#!e$#' Ye#'
A0o.t o, T#* Pe'
A.0
Less than (,***!** (,!9*
(,***!** or "ore but less than :,***!** 6)!6*
:,***!** or "ore but less than 6,***!** BB!**
6,***!** or "ore but less than F,***!** ',!:*
F,***!** or "ore but less than B,***!** ((*!**
B,***!** or "ore but less than ),***!** (66!(*
),***!** or "ore but less than ',***!** (B'!6*
',***!** or "ore but less than 9,***!** (9(!B*
9,***!** or "ore but less than (*,***!** :*B!'*
(*,***!** or "ore but less than (B,***!** :F:!**
(B,***!** or "ore but less than :*,***!** 6*:!B*
:*,***!** or "ore but less than 6*,***!** 6)6!**
6*,***!** or "ore but less than F*,***!** F9F!**
F*,***!** or "ore but less than B*,***!** ':)!**
B*,***!** or "ore but less than 'B,***!** (,*9,!**
'B,***!** or "ore but less than (**,***!** (,FB:!**
(**,***!** or "ore but less than (B*,***!** :,*B'!**
(B*,***!** or "ore but less than :**,***!** :,)):!**
:**,***!** or "ore but less than 6**,***!** 6,)6*!**
6**,***!** or "ore but less than B**,***!** F,9F*!**
B**,***!** or "ore but less than 'B*,***!** ',:)*!**
'B*,***!** or "ore but less than (,***,***!** ,,)9*!**
(,***,***!** or "ore but less than :,***,***!** ((,***!**
:,***,***!** or "ore &t a rate not
e#ceeding fifty five
percent .BBG/ of
one percent .(G/
The businesses enu"erated in paragraph .a/ above shall no longer be sub$ect to the
ta# on wholesalers, distributors, or dealers herein provided for!
.c/ En e#porters, and on "anufacturers, "illers, producers, wholesalers, distributors!
dealers or retailers of essential co""odities enu"erated hereunder at a rate not
e#ceeding one4half .(C:/ of the rates prescribed under subsections .a/, .b/, and .d/ of
this &rticle0
.(/ Rice and orn0
.:/ %heat or cassava flour, "eat, dairy products, locally "anufactured, processed
or preserved food, sugar, salt and agricultural "arine, and fresh water products,
whether in their original state or not0
.6/ ooking oil and cooking gas0
.F/ Laundry soap, detergents, and "edicine0
.B/ &gricultural i"ple"ents, e1uip"ent and post4harvest facilities, fertili>ers,
pesticides, insecticides, herbicides and other far" inputs0
.)/ Poultry feeds and other ani"al feeds0
.'/ School supplies0 and
.9/ e"ent
;or purposes of this provision, the ter" exporters shall refer to those who are
principally engaged in the business of e#porting goods and "erchandise, as well as
"anufacturers and producers whose goods or products are both sold do"estically and abroad!
The a"ount of e#port sales shall be e#cluded fro" the total sales and shall be sub$ect to the
rates not e#ceeding one half .(C:/ of the rates prescribed under paragraphs .a/, .b/, and .d/ of
this &rticle!
.d/ En retailers!
P'ece$i3 +e#' R#te o, T#* Pe' A.0
F**,***!** or less :!:G
More than F**,***!** (!(G
The rate of 2.25 "e' #.0 shall be i"posed on sales not e#ceeding ;our Dundred
Thousand Pesos .P F**,***!**/ while the rate of 1.15 "e' #.0 shall be i"posed on sales
in e#cess of the first ;our Dundred Thousand Pesos .P F**,***!**/!

Dowever, barangays shall have the e#clusive power to levy ta#es on stores whose
gross sales or receipts of the preceding calendar year does not e#ceed Thirty Thousand Pesos
.P 6*,***!**/ sub$ect to e#isting laws and regulations!

.e/ En contractors and other independent contractors in accordance with the following
schedule!
A0o.t o, T#* Pe'
A.0
Less than B,***!** 6*!:B
B,***!** or "ore but less than (*,***!** )'!)B
(*,***!** or "ore but less than (B,***!** ((F!,B
(B,***!** or "ore but less than :*,***!** (9(!B*
:*,***!** or "ore but less than 6*,***!** 6*:!B*
6*,***!** or "ore but less than F*,***!** F:6!B*
F*,***!** or "ore but less than B*,***!** )*B!**
B*,***!** or "ore but less than 'B,***!** ,)9!**
(**,***!** or "ore but less than (B*,***!** :,('9!**
(B*,***!** or "ore but less than :**,***!** :,,*F!**
:**,***!** or "ore but less than :B*,***!** 6,,,6!**
:B*,***!** or "ore but less than 6**,***!** B,*9:!**
6**,***!** or "ore but less than F**,***!** ),'')!**
F**,***!** or "ore but less than B**,***!** ,,*'B!**
B**,***!** or "ore but less than 'B*,***!** (*,('B!**
'B*,***!** or "ore but less than (,***,***!** ((,:'B!**
(,***,***!** or "ore but less than :,***,***!** (:,)B*!**
:,***,***!** or "ore &t a rate not
2#ceeding fifty five
percent .BBG/ of
one percent .(G/
Provided, that in no case shall the ta# on gross sales of P:,***,***!** or "ore be less
than P(:,)B*!**!
;or purposes of this section, the ta# on "ulti4year pro$ects undertaken general
engineering, general building, and specialty contractors shall initially be based on the total
contract price, payable in e1ual annual install"ents within the pro$ect ter"!
Upon co"pletion of the pro$ect, the ta#es shall be reco"puted on the basis of the gross
receipts for the preceding calendar years and the deficiency ta#, -f there be any, shall be
collected as provided in this ode or the e#cess ta# pay"ent shall be refunded!
-n cases of pro$ects co"pleted within the year, the ta# shall be based upon the contract
price and shall be paid upon the issuance of the Mayor5s Per"it!
.f/ En banks and other financial institutions, at the rate of ,i,t+ ,i6e "e'cet o, oe "e'cet
7//5 o, 158 of the gross receipts of the preceding calendar year derived fro" interest,
co""issions and discounts fro" lending activities, inco"e fro" financial leasing,
dividends, rentals on property, and profit fro" e#change or sale of property, insurance
pre"iu"! &ll other inco"e and receipts not herein enu"erated shall be e#cluded in the
co"putation of the ta#!

.g/ En the businesses hereunder enu"erated3
(! afes, cafeterias, ice crea" and other refresh"ent parlors, restaurants, soda
fountain bars, carinderias or food caterers0
:! &"use"ent places, including places wherein custo"ers thereof actively
participate without "aking bets or wagers, including but not li"ited to night
clubs, or day clubs, cocktail lounges, cabarets or dance halls, karaoke bars,
skating rinks, bath houses, swi""ing pools, e#clusive clubs such as country
and sports clubs, resorts and other si"ilar places, billiard and pool tables,
bowling alleys, circuses, carnivals, "erry4go4rounds, roller coasters, ferris
wheels, swings, shooting galleries, and other si"ilar contrivances, theaters
and cine"a houses, bo#ing stadia, race tracks, cockpits and other si"ilar
establish"ents!
6! o""ission agents
F! En travel agencies and travel agents
B! En boarding houses, pension houses, "otels, apart"ents, apartelles, and
condo"iniu"s
)! Subdivision ownersC Private e"eteries and Me"orial Parks
'! Privately4owned "arkets0
9! Dospitals, "edical clinics, dental clinics, therapeutic clinics, "edical
laboratories, dental laboratories0
,! Eperators of co"puter services establish"ent
(*! +eneral consultancy services
((! &ll other si"ilar activities consisting essentially of the sales of services for a
fee!
A0o.t o, T#* Pe'
A.0
Less than B,***!** 6*!:B
B,***!** or "ore but less than (*,***!** )'!)B
(*,***!** or "ore but less than (B,***!** ((F!,B
(B,***!** or "ore but less than :*,***!** (9(!B*
:*,***!** or "ore but less than 6*,***!** 6*:!B*
6*,***!** or "ore but less than F*,***!** F:6!B*
F*,***!** or "ore but less than B*,***!** )*B!**
B*,***!** or "ore but less than 'B,***!** ,)9!**
(**,***!** or "ore but less than (B*,***!** :,('9!**
(B*,***!** or "ore but less than :**,***!** :,,*F!**
:**,***!** or "ore but less than :B*,***!** 6,,,6!**
:B*,***!** or "ore but less than 6**,***!** B,*9:!**
6**,***!** or "ore but less than F**,***!** ),'')!**
F**,***!** or "ore but less than B**,***!** ,,*'B!**
B**,***!** or "ore but less than 'B*,***!** (*,('B!**
'B*,***!** or "ore but less than (,***,***!** ((,:'B!**
(,***,***!** or "ore but less than :,***,***!** (:,)B*!**
:,***,***!** or "ore
&t a rate not e#ceeding
fifty five percent .BBG/
of one percent .(G/
Provided, that in no case shall the ta# on gross sales of P:,***,***!** or "ore be less
than P(:,)B*!**!
.h/ En peddlers engaged in the sale of any "erchandise or article of co""erce, at the rate
of .not e#ceeding P B*!**/ per peddler annually!
The ta# herein i"posed shall be payable within the first twenty .:*/ days of Hanuary!
&n individual who will start to peddle "erchandise or articles of co""erce after Hanuary :*
shall pay the full a"ount of the ta# before engaging in such activity!
.i/ En operators of public utility vehicles "aintaining booking office, ter"inal, or waiting
station for the purpose of carrying passengers fro" this "unicipality under a certificate
of public convenience and necessity or si"ilar franchises3
&ir4conditioned buses B,*** per unit
Buses without air conditioning F,B** per unit
?Mini? buses F,*** per unit
HeepneysC;ierasCTa"araws 6,B** per unit
Ta#is 6,*** per unit
.$/ En any business, not otherwise specified in the preceding sections, the rate of ta# shall be
2.25 of gross sales or receipts of the preceding calendar year!
&ccounting Effice Medical linic
&dvertising &gency Messengerial Service
&ni"al Dospital Metal raft and 2ngraving
&ssaying Laboratories Erna"ental Plant Seller
&udio Aisual 21uip"ent Rental Eptical linic
Bakery Painting Shop
Ba"boo raft Phar"acy .see 7rug Store/
Belt and Buckle Shop Piano Repair Shop
Blacks"ith Shop Piano Lessons School
Bookbinder Printing Press
Booking Effice for ;il" 2#change Private School
Booking Effice for Transportation Pro"otional Service
on o""ission Basis Purchasing &gency
Breeding of Sporting &ni"als Real 2state &ppraiser
belonging to Ethers Real 2state Broker
Brokerage Recopying and 7uplicating Service
Building Maintenance ontractor Recruiting &gency .7o"estic I&broad/
Building .+eneral Specialty ontractor/ Rental of Bicycle and Ether
Business Manage"ent Services Light %eight 21uip"ent
Buying Station .&gricultural Product/ Repacker .e#cept on wine/
able TA Station Roasting ow, Pig I hicken
ollecting &gency Security &gency
old Storage Septic Tank 7isposal ontractor
o"puter School Service Station for Motor Aehicle
7ental linic Sculpture Shop
7ental Laboratories Shoe4shine Stand
7iesel -n$ection Service Shopping enter
7rafting Services Skates4for4Dire
7riving School Silk4Screening for Shirt Printing
7rug Store Silvers"ith Shop
2"ploy"ent &gency Soda ;ountain
2scort Services Stevedoring Service
;easibility Studies .onsultancy Service/ Stock Broker
;lower Shop Subdivision 7eveloperCEperator
;uneral Parlor Surveying Effice
+arage for Rent Tins"ith Shop
+arbage 7isposal ontractor Towing Service
+olds"ith Shop Travel &gency
Deavy 21uip"ent for Dire Tricycle and &ni"al 7rawn Aehicle
Dealth linicCStudio Typing and Mi"eographing Service
Dospital .Private/ Trucking Service
Douse, Roo" and Space for Rent Aaciador Shop
-ce Plant Aeterinary Supply
-"porter Aideo overage Service
-ndentor and -ndent Service Aideo Tape Rental
-nsurance &gencyC&d$uster Broker Aocational School
-nterior 7ecorating Service %atch Repair Shop
-ron %orks %ood arving Shop
Hanitorial Service
Hob Place"ent &gency
Hunk Shop and Scrap Material
@eys"ith Shop
Landscape ontractor
Lathe Machine Shop
Law Effice .Legal I Professional Service/
Lessor or Sub4Lessor of Real 2state
Light 21uip"ent Rental
Lu"beryard
Sectio %.

P'e(.0"ti6e Ico0e Le6e!. ;or every ta# period, the Treasurers Effice shall
prepare a stratified schedule of ?presu"ptive inco"e level? to appro#i"ate the gross receipt of
each business classification!
Sectio -. E*e0"tio. Business engaged in the production, "anufacture, refining,
distribution or sale of oil, gasoline, and other petroleu" products shall not be sub$ect to any
local ta# i"posed in this &rticle!
Sectio /. T#* o Ne9!+:St#'te$ B.(ie((. -n the case of a newly started business under
this Section, the ta# shall be one4twentieth of one percent .(C:* of (G/ of the capital
invest"ent! -n the succeeding calendar year, regardless of when the business started to
operate, the ta# shall be based on the gross receipts for the preceding calendar year or any
fraction thereof, as provided in the pertinent schedules in this &rticle!
Sectio ;. Sit.( o, T#*
.a/ ;or purposes of collection of the business ta# under the ?situs? of the ta# law, the following
definition of ter"s and guidelines shall be strictly observed3
(! P'ici"#! O,,ice 4 the head or "ain office of the businesses appearing in the
pertinent docu"ents sub"itted to the Securities and 2#change o""ission, or the
7epart"ent of Trade and -ndustry, or other appropriate agencies as the case "ay
be!
The city or "unicipality specifically "entioned in the articles of the incorporation or
official registration papers as being the official address or said principal office shall be
considered as the situs thereof!
-n case there is a transfer or relocation of the principal office to another city or
"unicipality, it shall be the duty of the owner, operator or "anager of the business to give due
notice of such transfer or relocation to the local chief e#ecutives of the cities or "unicipalities
concerned within fifteen .(B/ days after such transfer or relocation is effected!
:! B'#c) o' S#!e( O,,ice 4 a fi#ed place in a locality which conducts operations of
the businesses as an e#tension of the principal office! Dowever, offices used only
as display areas of the products where no stocks or ite"s are stored for sale,
although orders for the products "ay be received thereat, are not branch or sales
offices as herein conte"plated! & warehouse which accepts orders andCor issues
sales invoices independent of a branch with sales office shall be considered as a
sales office!
6! &#'e)o.(e 4 a building utili>ed for the storage of products for sale and fro" which
goods or "erchandise are withdrawn for delivery to custo"ers or dealers, or by
persons acting on behalf of the business! & warehouse that does not accept orders
andCor issue sales invoices as afore"entioned shall not be considered a branch or
sales office!
F! P!#t#tio 4 a tract of agricultural land planted to trees or seedlings whether fruit
bearing or not, unifor"ly spaced or seeded by broadcast "ethods or nor"ally
arranged to allow highest production! ;or purpose of this &rticle, inland fishing
ground shall be considered as plantation!
B! E*"e'i0et#! F#'0( 4 agricultural lands utili>ed by a business or corporation to
conduct studies, tests, researches or e#peri"ents involving agricultural, agri4
business, "arine or a1uatic livestock, poultry, dairy and other si"ilar products for
the purpose of i"proving the 1uality and 1uantity of goods and products!
Dowever, on4site sales of co""ercial 1uantity "ade in e#peri"ental far"s shall be
si"ilarly i"posed the corresponding ta# under paragraph .b/, Section :&!*: of this Erdinance!
.b/ Sales &llocation
(! &ll sales "ade in a locality where there is branch or sales office or warehouse
shall be recorded in said branch or sales office or warehouse and the ta# shall
be payable to the city or "unicipality where the sa"e is located!
:! -n cases where there is no such branch, sales office, plant or plantation in the
locality where the sale is "ade, the sale shall be recorded in the principal office
along with the sale "ade by said principal office and the ta# shall accrue to the
city or "unicipality where said principal office is located!
6! -n cases where there is a factory, pro$ect office, plant or plantation in pursuit of
business, thirty percent .6*G/ if all sales recorded in the principal office shall be
ta#able by the city or "unicipality where the principal office is located and
seventy percent .'*G/ of all sales recorded in the principal office shall be
ta#able by the city or "unicipality where the factory, pro$ect office, plant or
plantation is located!
The sales allocation in .a/ and .b/ above shall not apply to e#peri"ental far"s! L+Us
where only e#peri"ental far"s are located shall not be entitled to the sales allocation herein
provided for!
F! -n case of a plantation located in a locality other than that where the factory is
located, said seventy percent .'*G/ sales allocation shall be divided as follows3
Si#ty percent .)*G/ to the city or "unicipality where the factory is located0 and
;orty percent .F*G/ to the city or "unicipality where the plantation is located!
B! -n cases where there are two .:/ or "ore factories, pro$ect offices, plants or
plantations located in different localities, the seventy percent .'*G/ sales
allocation shall be pro4rated a"ong the localities where such factories, pro$ect
offices, plants and plantations are located in proportion to their respective
volu"es of production during the period for which the ta# is due!
-n the case of pro$ect offices of services and other independent contractors, the ter"
production shall refer to the costs of pro$ects actually undertaken during the ta# period!
The foregoing sales allocation under par! .6/ hereof shall be applied irrespective of
whether or not sales are "ade in the locality where the factory, pro$ect office, plant or plantation
is located! -n case of sales "ade by the factory, pro$ect office, plant or plantation, the sale shall
be covered by paragraph .(/ or .:/ above!
-n case of "anufacturers or producers which engage the services of an independent
contractor to produce or "anufacture so"e of their products, the rules on situs of ta#ation
provided in this article as clarified in the paragraphs above shall apply e#cept that the factory or
plant and warehouse of the contractor utili>ed for the production or storage of the
"anufacturerJs products shall be considered as the factory or plant and warehouse of the
"anufacturer!
&ll sales "ade by the factory, pro$ect office, plant or plantation located in this
"unicipality shall be recorded in the branch or sales office which is si"ilarly located herein, and
shall be ta#able by this "unicipality! -n case there is no branch or sales office or warehouse in
this "unicipality, but the principal office is located therein, the sales "ade in the said factory
shall be ta#able by this "unicipality along with the sales "ade in the principal office!
.c/ Port of Loading 4 the city or "unicipality where the port of loading is located shall not levy
and collect the ta# i"posable under &rticle &, hapter : of this Erdinance unless the
e#porter "aintain in said city or "unicipality its principal office, a branch, sales office,
warehouse, factory, plant or plantation in which case the foregoing rule on the "atter shall
apply accordingly!
.d/ Route Sales 4 Sales "ade by route trucks, vans or vehicles in this "unicipality where a
"anufacturer, producer, wholesaler, "aintains a branch or sales office or warehouse shall
be recorded in the branch or sales office or warehouse and shall be ta#ed herein!
This "unicipality shall ta# the sales of the products withdrawn by route trucks fro" the
branch, sales office or warehouse located herein but sold in another locality!
Sectio <. P#+0et o, B.(ie(( T#*e(
.a/ The ta#es i"posed under Section : of this Erdinance shall be payable for every
separate or distinct establish"ent or place where the business sub$ect to the ta# is
conducted and one line of business does not beco"e e#e"pt by being conducted with
so"e other businesses for which such ta# has been paid! The ta# on a business "ust
be paid by the person conducting the sa"e!
The conduct or operation of two or "ore related businesses provided for under Section
( and Section : of this ode any one person, natural or $uridical, shall re1uire the issuance of a
separate per"it or license to each business!
.b/ -n cases where a person conducts or operates two .:/ or "ore of the businesses
"entioned in Section : of this Erdinance which are sub$ect to the sa"e rate of
i"position, the ta# shall be co"puted on the co"bined total gross sales or receipts of
the said two .:/ or "ore related businesses!
.c/ -n cases where a person conducts or operates two .:/ or "ore businesses "entioned
in Section : of this Erdinance which are sub$ect to different rates of i"position, the
ta#able gross sales or receipts of each business shall be reported independently and
ta# thereon shall be co"puted on the basis of the pertinent schedule!
Sectio =. Acc'.#! o, P#+0et! Unless specifically provided in this &rticle, the ta#es i"posed
herein shall accrue on the first day of Hanuary of each year!
Sectio >. Ti0e o, P#+0et. The ta# shall be paid once within the first twenty .:*/ days of
Hanuary or in 1uarterly install"ents within the first twenty .:*/ days of Hanuary, &pril, Huly, and
Ectober of each year! The Sangguniang Bayan "ay, for a $ustifiable reason or cause, e#tend
the ti"e for pay"ent of such ta#es without surcharges or penalties, but only for a period not
e#ceeding si# .)/ "onths!
Sectio 10. A$0ii(t'#ti6e P'o6i(io(.
.a/ Re-uirement. &ny person who shall establish, operate or conduct any business, trade
or activity "entioned in this hapter in this "unicipality shall first obtain a MayorJs
Per"it and pay the fee therefor and the business ta# i"posed under the pertinent
&rticle!
.b/ (ssuance and Posting of #fficial Receipt. The Municipal Treasurer shall issue an
official receipt upon pay"ent of the business ta#! -ssuance of the said official receipt
shall not relieve the ta#payer of any re1uire"ent i"posed by the different depart"ents
of the "unicipality!

2very person issued an official receipt for the conduct of a business or undertaking
shall keep the sa"e conspicuously posted in plain view at the place of business or
undertaking! -f the individual has no fi#ed place of business or office, he shall keep the official
receipt in his person! The receipt shall be produced upon de"and by the Municipal Mayor,
Municipal Treasurer, or their duly authori>ed representatives!
.c/ (nvoices or Receipt. &ll persons sub$ect to the ta#es on business shall, for each sale
or transfer of "erchandise or goods, or for services rendered, valued at Twenty4;ive
Pesos .P :B!**/ or "ore at any one ti"e, prepare and issue sales or co""ercial
invoices and receipts serially nu"bered in duplicate, showing a"ong others, their
na"es or styles, if any, and business address! The original of each sales invoice or
receipts shall be issued to the purchaser or custo"er and the duplicate to be kept and
preserved by the person sub$ect to the said ta#, in his place of business for a period of
five .B/ years! The receipts or invoices issued pursuant to the re1uire"ent of the
Bureau of -nternal Revenue for deter"ination of national internal revenue ta#es shall be
sufficient for purposes of this ode
.d/ S)orn Statement of Gross Receipts or Sales. Eperators of business sub$ect to the
ta#es on business shall sub"it a sworn state"ent of the capital invest"ent before the
start of their business operations and upon application for a MayorJs per"it to operate
the business! Upon pay"ent of the ta# levied in this hapter, any person engaged in
business sub$ect to the business ta# paid based on gross sales andCor receipts shall
sub"it a sworn state"ent of his gross salesCreceipts for the preceding calendar year or
1uarter in such "anner and for" as "ay be prescribed by the Municipal Treasurer!
Should the ta#payer fail to sub"it a sworn state"ent of gross sales or receipts, due
a"ong others to his failure to have a book of accounts, records or subsidiaries for his
business, the Municipal Treasurer or his authori>ed representatives "ay verify or
assess the gross sales or receipts of the ta#payer under the best available evidence
upon which the ta# "ay be based!
.e/ Submission of Certified (ncome Ta$ Return Copy. &ll persons who are granted a
per"it to conduct an activity or business and who are liable to pay the business ta#
provided in this ode shall sub"it a certified photocopy of their inco"e ta# returns
.-TR/ on or before &pril 6* of each year! The deficiency in the business ta# arising out
of the difference in gross receipts or sales declared in the application for Mayor5s
Per"itC 7eclaration of gross sales or receipts and the gross receipts or sales declared
in the -TR shall be payable on or before May :* of the sa"e year with interest at the
rate of ten percent .(*G/ corresponding to the two percent .:G/ per "onth fro"
Hanuary to May! Pay"ents of the deficiency ta# "ade after May :* shall be sub$ect to
the twenty4five percent .:BG/ surcharge and two percent .:G/ interest for every "onth
counted fro" Hanuary up to the "onth pay"ent is "ade!
.f/ (ssuance of Certification. The Municipal Treasurer "ay, upon presentation or
satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a
certification to the effect that the business ta# has been paid, indicating therein, the
nu"ber of the official receipt issued, upon pay"ent of a fee of ;ifty Pesos .PB*!**/!
.g/ Transfer of Business to #ther !ocation. &ny business for which a "unicipal
business ta# has been paid by the person conducting it "ay be transferred and
continued in any other place within the territorial li"its of this "unicipality without
pay"ent of additional ta# during the period for which the pay"ent of the ta# was "ade!
7)8 Retirement of Business.
.(/ &ny person natural or $uridical, sub$ect to the ta# on business under &rticle &,
hapter (( of this Erdinance shall, upon ter"ination of the business, sub"it a
sworn state"ent of the gross sales or receipts for the current calendar year
within thirty .6*/ days following the closure! &ny ta# due shall first be paid
before any business or undertaking is fully ter"inated!
;or the purposes hereof, ter"ination shall "ean that business operations are
stopped co"pletely! &ny change in ownership, "anage"ent andCor na"e of the business
shall not constitute ter"ination as herein conte"plated! Unless stated otherwise, assu"ption of
the business by any new owner or "anager or re4registration of the sa"e business under a
new na"e will only be considered by the L+U concerned for record purposes in the course of
the renewal of the per"it or license to operate the business!
The Municipal Treasurer shall see to it that the pay"ent of ta#es of a business is not
avoided by si"ulating the ter"ination or retire"ent thereof! ;or this purpose, the following
procedural guidelines shall be strictly followed3
.a/ The Municipal Treasurer shall assign every application for the
ter"ination or retire"ent of business to an inspector in his office who
shall go to address of the business on record to verify if it is really not
operating! -f the inspector finds that the business is si"ply placed under
a new na"e, "anager andCor new owner, the Municipal Treasurer shall
reco""end to the Municipal Mayor the disapproval of the application of
the ter"ination or retire"ent of said business0
.b/ &ccordingly, the business continues to beco"e liable for the pay"ent of
all ta#es, fees, and charges i"posed thereon under e#isting local ta#
ordinance0 and
.c/ -n addition, in the case of a new owner to who" the business was
transferred by sale or other for" of conveyance, said new owner shall
be liable to pay the ta# or fee for the business and shall secure a new
Mayor5s per"it therefor!
.:/ -n case it is found that the retire"ent or ter"ination of the business is legiti"ate
and the ta# paid during the current year be less than the ta# due for the current
year based on the gross sales or receipts, the difference in the a"ount of the
ta# shall be paid before the business is considered officially retired or
ter"inated!
.6/ The per"it issued to a business retiring or ter"inating its operation shall be
surrendered to the Local Treasurer who shall forthwith cancel the sa"e and
record such cancellation in his books!
.i/ +eath of !icensee. %hen any individual paying a business ta# dies, and the business
is continued by a person interested in his estate, no additional pay"ent shall be
re1uired for the residue of the ter" for which the ta# was paid!
ARTICLE %. TA1 ON AMBULANT AND ITINERANT AMUSEMENT OPERATORS
Sectio 1. I0"o(itio o, T#*. There is hereby i"posed a ta# on a"bulant and itinerant
a"use"ent operators during fiestas and fairs at the following rates3
ircus, carnivals, for the first ten days P ((*!**
;or the ((
th
day and days thereafter ()B!**Cday
Merry4+o4Round, roller coaster, ferris wheel,
swing, shooting gallery and other
si"ilar contrivances for the first ten days ((*!**
;or the ((
th
day and days thereafter ::*!**Cday
Sports contestCe#hibitions per day KKKKKKKKKK
Sectio 2. Ti0e o, P#+0et. The ta# herein i"posed shall be payable before engaging in
such activity!
ARTICLE -. TA1 ON MINING OPERATIONS
Sectio 1. De,iitio(. %hen used in the &rticle!
.a/ Minerals refer to naturally occurring inorganic substances .found in nature/ whether in
solid, li1uid, gaseous or any inter"ediate state!
.b/ Mineral Products shall "ean things produced and prepared in a workable state by
si"ple treat"ent processes such as washing or drying but without undergoing any
che"ical change or process or "anufacturing by the lessee, concessionaire or owner
of "ineral lands!
.c/ /uarry Resources "eans any co""on stone or other co""on "ineral substances
such as but not restricted to "arble, granite, volcanic cinders, basalt, tuff, and rock
phosphate!
Sectio 2. I0"o(itio o, T#*. There is hereby levied an annual ta# at the rate of two percent
.:G/ based on the gross receipts for the preceding year of "ining operations. 7T)e t#* ()o.!$
ot e*cee$ 25 o, t)e 3'o(( 'ecei"t( $.'i3 t)e "'ece$i3 +e#'.8
Sectio %. Sit.( o, t)e T#*. Pay"ent of the ta# shall be "ade to this "unicipality which has
$urisdiction over the "ining area! -n case the area transcends two .:/ or "ore local
govern"ent units, pay"ent shall be "ade to the "unicipality having the largest area!
Sectio -. E*c!.(io. 2#traction of the following are e#cluded fro" the coverage of the ta#
levied herein3
.a/ Mineral Products such as ordinary stones, sand, gravel, earth and other 1uarry
resources0
.b/ -ndigenous petroleu" such as "ineral oil, hydrocarbon gas, bitu"en, crude asphalt,
"ineral gas and all other si"ilar or naturally associated substances!
Sectio /. Ti0e o, P#+0et. The ta# shall be paid once within the first twenty .:*/ days of
Ectober of each year!
Sectio ;. A$0ii(t'#ti6e P'o6i(io(.
.a/ The Municipal Treasurer shall keep a registry of "ining operators on which all
instru"ents concerning "ining rights, such as ac1uisition, sub4lease, operating
agree"ents, transfers, assign"ents, condon"ent, cancellation and others, are
recorded!
.b/ -t shall be the duty of every lessee, owner, or operator to "ake a true and co"plete
return setting forth the 1uantity and the actual "arket value of the "inerals or "ineral
products or 1uarry resources to be re"oved!
ARTICLE /. TA1 ON FOREST CONCESSIONS AND FOREST PRODUCTS
Sectio 1. De,iitio(! %hen used in this &rticle!
.a/ orest Products "eans ti"ber, pulp4woodCchipwood, firewood, fuel wood and "inor
forest products such as bark, tree tops, resins, gu", wood, oil, honey, beeswa#, nipa,
rattan or other forest growth such as grass, shrub, and flowering plants, the associated
water, fish, scenic, historical, recreational, and geologic resources in forest lands!
.b/ orest !ands include the public forest, the per"anent forest or the forest reserves,
and forest reservations!
Sectio 2. I0"o(itio o, T#*. There is hereby i"posed a ta# on forest concessions and
forest products at a rate of two percent .:G/ of the annual gross receipts of the concessionaire
during the preceding year!
Sectio %. Ti0e o, P#+0et The ta# shall be paid once within the first twenty .:*/ days of
Ectober of each year!
CHAPTER III. PERMIT AND REGULATORY FEES
ARTICLE ;. MAYOR?S PERMIT FEE ON BUSINESS
Sectio 1. I0"o(itio o, Fee. There shall be collected an annual fee for the issuance of a
MayorJs Per"it to operate a business, pursue an occupation or calling, or undertake an activity
within the "unicipality!
The per"it fee is payable for every distinct or separate business or place where the
business or trade is conducted! Ene line of business of trade does not beco"e e#e"pt by
being conducted with so"e other business of trade for which the per"it fee has been obtained
and the corresponding fee paid for!
;or purpose of the Mayor5s Per"it ;ee, the following definition of business si>e is
hereby adopted based on the standards set by the "unicipal govern"ent3
Enterprise Scale Asset Size Work Force
Micro P 50,000.00 and below 0
Cottage A over P50,000.00 to P200,000.00 1 2
Cottage B over 200,000.00 to P500,000.00 3 5
Small A over P500,000.00 to P2M 6 10
Small B over 2M to 5M 11 25
Medim over P5M to P20M 26 !"
#arge over P20M 50 and above
For new establishments/business
Enterprise Scale Capital Stock/Subscribed Capital Work Force
Micro P 50,000.00 and below 1 $ 5
Cottage A over P50,000.00 to P200,000.00 6 $10
Cottage B over 200,000.00 to P500,000.00 11 $ 2"
Small over P500,000.00 to P5M 30 !"
Medim over P5M to 20M 50 100
#arge over P20M 100 and above
7#8 En business sub$ect to graduated ;i#ed ta#es

Amount of Fee Per Annum
On Manufacturers/mporters/Producers
Micro P 500.00
Cottage A 1,000.00
Cottage B 3,000.00
Small A %,000.00
Small B 10,000.00
Medim 12,000.00
#arge 20,000.00
On !anks
&ral, '(ri)t and Saving* Ban+* 10,000.00
Commercial, ,nd*trial and -evelo.ment
Ban+*
15,000.00
/niver*al Ban+* 20,000.00
On Other Financial nstitutions
Micro P 1,000.00
Cottage A 5,000.00
Cottage B %,000.00
Small A 10,000.00
Small B 12,000.00
Medim 15,000.00
#arge 20,000.00
On Contractors/Ser"ice Establishments
Micro P
500.00
Cottage A !,000.00
Cottage B %,000.00
Small A 10,000.0
0
Small B 12,000.00
Medim 15,000.00
#arge 20,000.0
0
On Wholesalers/ /#ealers or
#istributors/E$porters
Micro P
500.00
Cottage A 3,000.00
Cottage B 5,000.00
Small A 1,000.00
Small B 10,000.00
Medim 12,000.00
#arge 15,000.00
%etailers
Micro P 300.00
Cottage A 1,000.00
Cottage B 2,000.00
Small A

3,000.00
Small B
Medim
5,000.00
%,000.00
#arge 10,000.00
On &ransloadin' Operations
Micro P 2,000.00
Cottage A !,000.00
Cottage B 5,000.00
Small A 6,000.00
Small B %,000.00
Medim 0,000.0
0
#arge 10,000.00
On (otels) Motels and nns
a. 1ir*t Cla** e*tabli*(ment* 15.002*3.mtr.
b. Second Cla** 4 #ower Categor5
e*tabli*(ment*
10.002*3. mtr.
On condominium and residential houses operatin'
on a Commercial le"el elsewhere in the baran'a*s
Permit 1ee .er annm 5.002*3.m.
o) dwelling *.ace
On lessor and/or sub+lessor of real state properties
with annual 'ross receipts
2.502*3.m.
On lessors to a commercial lots situated elsewhere
in the baran'a*s,
Permit 1ee .er Annm 2.502*3.m.
Other !usinesses
Micro P 500.00
Cottage A 1,000.00
Cottage B 2,000.00
Small A 3,000.00
Small B 5,000.00
Medim %,000.00
#arge 10,000.00
6(ole*ale dealer* in )oreign li3or P 200.00
6(ole*ale in dome*tic li3or 200.00
6(ole*ale dealer* in )ermented li3or 250.00
&etail in )oreign li3or 120.00
&etail dealer* in dome*tic li3or* 120.00
&etail dealer* in )ermented li3or* 100.00
&etail dealer* in tba, ba*i, or ta.e5 100.00
6(ole*ale lea) tobacco dealer* 2,000.00
6(ole*ale tobacco dealer* 300.00
&etail lea) dealer* 250.00
&etail tobacco or cigarette dealer* 120.00
7ig(tclb*, -i*co Pb* 5,500.00
Beer(o*e28ideo+e Bar 5,500.00
Sectio 2. MAYOR@S PERMIT FOR INDIVIDUALS 7&ORAING PERMIT8
a. 9m.lo5ee* 4 wor+er* in o))en*ive or dangero*
B*ine** e*tabli*(ment* 200.00
b. 9m.lo5ee* and wor+er* in )ood e*tabli*(ment*
Catering to t(e con*ming .blic 250.00
c. :&;<*, Bar :irl*, Ma**e*e and t(e li+e 550.00
d. 9m.lo5ee* o) nig(t and da5 e*tabli*(ment* 350.00
e. 9m.lo5ee* o) .rivate detective or watc(man
agencie* 350.00
). ;t(er em.lo5ee* 4 wor+er* o) e*tabli*(ment* not
enmerated above 200.00
-amination Fee
a. Matri= 60.00
b. ,- )or 9m.lo5ee* 15.00
c. ,- )or 'ric5cle -river* 25.00
d. ,- )or Peddler* 15.00
Streamer Fees
a. Single 1aced 200.00
b. -oble 1aced !00.00
Promotional 1ee 200.002da5
Condct o) Bingo 1ee 100.002da5
Sectio %. Ti0e #$ M#e' o, P#+0et. The fee for the issuance of a MayorJs Per"it shall
be paid to the Municipal Treasurer upon application before any business or undertaking can be
lawfully begun or pursued and within the first twenty .:*/ days of Hanuary of each year in case
of renewal thereof!
;or a newly4started business or activity that starts to operate after Hanuary :*, the fee
shall be reckoned fro" the beginning of the calendar 1uarter! %hen the business or activity is
abandoned, the fee shall not be e#acted for a period longer than the end of the calendar
1uarter! if the fee has been paid for a period longer than the current 1uarter and the business
activity is abandoned, no refund of the fee corresponding to the une#pired 1uarter or 1uarters
shall be "ade!
Sectio -. S.'c)#'3e o, L#te P#+0et. The individual Mayor5s Per"it ;ee shall be paid to
the Effice of the Municipal Treasurer before the issuance of the per"it and is valid up to
7ece"ber 6( of each year! -n case of renewal, the sa"e shall be renewed within the :*
th
day
of Hanuary! &ny person working without the necessary per"it or with an e#pired per"it shall be
punished by a fine of not e#ceeding Oe H.$'e$ Pe(o( 7P100.008, without pre$udice on the
i"position of a twenty4five percent .:BG/ surcharge on the original per"it fee!

&ny business establish"ent found allowing their e"ployees and workers to work
without the necessary per"it or with an 2#pired Per"it shall be punished by a fine of T9o
T)o.(#$ Fi6e H.$'e$ Pe(o( 7P2,/00.008 without pre$udice to the right of the
"unicipality to revoke the principal license of the business! -n case of a fir", co4partnership,
corporation or association, the "anager, ad"inistrator or the person in4charge of the
"anage"ent or ad"inistration of the business shall be held liable for the violation thereof!
Sectio /. A$0ii(t'#ti6e P'o6i(io(.
.a/ S."e'6i(io #$ cot'o! o6e' e(t#B!i()0et( #$ "!#ce(. The Municipal Mayor shall
supervise and regulate all establish"ents and places sub$ect to the pay"ent of the per"it
fee! De shall prescribe rules and regulations as to the "ode or "anner on which they shall
be conducted in so far as "ay be necessary to "aintain peaceful, healthy, and sanitary
conditions in the "unicipality!
.b/ A""!ic#tio ,o' M#+o'?( Pe'0it4 F#!(e St#te0et. &n application for a MayorJs Per"it
shall be filed with the Effice of the Municipal Mayor! The for" for the purpose shall be
issued by the sa"e Effice and shall set forth the re1uisite infor"ation including the na"e
and residence of the applicant, the description of business or undertaking that is to be
conducted, and such other data or infor"ation as "ay be re1uired!
(! Fo' # e9!+:(t#'te$ B.(ie((
a! Location sketch of the new business
b! Paid4up capital of the business as shown in the &rticles of -ncorporation, if a
corporation or partnership, or a sworn
state"ent of the capital invested by the owner or operator, if a sole
proprietorship
c! & certificate attesting to the ta# e#e"ption if the business is ta# e#e"pt
d! ertification fro" the office in charge of >oning that the location of the new
business is in accordance with >oning regulations
e! Ta# clearance showing that the operator has paid all ta# obligations in the
"unicipality
f! Barangay clearance
g! Three .6/ passport si>e pictures of the owner or operator or in cases of a
partnership or corporation the picture of the senior or "anaging partners
and that of the President or +eneral Manager
h! Dealth certificate for all food handlers
:! Fo' 'ee9#! o, e*i(ti3 B.(ie(( "e'0it(
a! Previous yearJs MayorJs per"it
b! two .:/ copies of the annual or 1uarterly ta# pay"ents
c! two .:/ copies of all receipts showing pay"ent of all regulatory fees as
provided for in this ode
d! ertificate of ta# e#e"ption for" local ta#es or fees, if e#e"pt
Upon sub"ission of the application, it shall be the duty of the proper authorities to verify
if other "unicipal re1uire"ents regarding the operation of the business or activity such as
sanitary re1uire"ents, installation of power and light re1uire"ents, as well as other safety
re1uire"ents are co"plied with! The per"it to operate shall be issued only upon co"pliance
with such safety re1uire"ents and after the pay"ent of the corresponding inspection fees and
other i"positions re1uired by this Revenue ode and other "unicipal ta# ordinances!
&ny false state"ent deliberately "ade by the applicant shall constitute sufficient ground
for denying or revoking the per"it issued by the Mayor, and the applicant or licensee "ay be
prosecuted in accordance with the penalties provided in this &rticle!
& MayorJs Per"it shall be refused to .(/ any person who previously violated any
ordinance or regulation governing per"its granted0 .:/ whose business establish"ent or
undertaking does not confor" with >oning regulations, and safety, health and other
re1uire"ents of the "unicipality0 .6/ who has unsettled ta# obligation, debt or other liability to
the govern"ent0 .F/ who is dis1ualified under any provision of law or ordinance to establish or
operate the business applied for!
Likewise, a Mayor5s per"it shall be denied to any person or applicant for a business
who declares an a"ount of gross sales or receipts that are "anifestly below industry standards
or the Presu"ptive -nco"e Level of gross sales or receipts as established in the "unicipality
for the sa"e or a closely si"ilar type of activity or business!
.c/ I((.#ce o, Pe'0itC Cotet( o, Pe'0it. Upon approval of the application of a MayorJs
Per"it, two .:/ copies of the application duly signed by the Municipal Mayor shall be
returned to the applicant! Ene .(/ copy shall be presented to the Municipal Treasurer as
basis for the collection of the MayorJs Per"it fee and the corresponding business ta#!
The MayorJs Per"it shall be issued by the Municipal Mayor upon presentation of the
receipt for the pay"ent of the MayorJs Per"it and the official receipt issued by the Municipal
Treasurer for the pay"ent of the business ta#!
2very per"it issued by the Mayor shall show the na"e and residence of the applicant,
his nationality and "arital status0 nature of the organi>ation, that is whether the business is a
sole proprietorship, corporation or partnership, etc!0 location of the business0 date of issue and
e#piration of the per"it0 and other infor"ation as "ay be necessary!
The Municipality shall, upon presentation of satisfactory proof that the original of the
per"it has been lost, stolen or destroyed, issue a duplicate of the per"it upon the pay"ent of
;ifty Pesos .P B*!**/!
.d/ Po(ti3 o, Pe'0it. 2very per"ittee shall keep his per"it conspicuously posted at all ti"es
in his place of business or office or if he has no place of business or office, he shall keep
the per"it in his person! The per"it shall be i""ediately produced upon de"and by the
Municipal Mayor, the Municipal Treasurer or any of their duly authori>ed representatives!
.e/ D.'#tio o, Pe'0it #$ Ree9#!. The MayorJs Per"it shall be granted for a period of not
"ore than one .(/ year and shall e#pire on the thirty4first .6(st/ of 7ece"ber following the
date of issuance unless revoked or surrendered earlier! 2very per"it shall cease to be in
force upon revocation or surrender thereof! The per"it issued shall be renewed within the
first twenty .:*/ days of Hanuary! -t shall have a continuing validity only upon renewal
thereof and pay"ent of the corresponding fee!
.f/ Re6oc#tio o, Pe'0it. %hen a person doing business under the provisions of this ode
violates any provision of this &rticle, refuses to pay an indebtedness or liability to the
"unicipality or abuses his privilege to do business to the in$ury of the public "oral or peace0
or when a place where such business is established is being conducted in a disorderly or
unlawful "anner, is a nuisance, or is per"itted to be used as a resort for disorderly
characters, cri"inals or wo"en of ill4repute, the Municipal Mayor "ay, after investigation,
revoke the MayorJs Per"it! Such revocation shall operate to forfeit all su"s which "ay
have been paid in respect of said privilege, in addition to the fines and i"prison"ent that
"aybe i"posed by the ourt for violation of any provision of this Erdinance governing the
establish"ent and "aintenance of business, and to prohibit the e#ercise thereof by the
person whose privilege is revoked, until restores by the Sangguniang Bayan!
Sectio ;. R.!e( #$ Re3.!#tio( o Ce't#i E(t#B!i()0et(.
.a/ En cafes, cafeterias, ice crea" and other refresh"ent parlors, restaurants, soda fountain
bars, carinderia or food caterers! 8o owner of said establish"ents shall e"ploy any cook,
or food dispenser without a ;ood DandlerJs ertificate fro" the Municipal Dealth Efficer,
renewable every si# .)/ "onths!
2stablish"ents selling cooked and readily edible foods shall have the" ade1uately
covered and protected fro" dust, flies and other insects, and shall follow strictly the rules and
regulations on sanitation pro"ulgated by the Municipal Dealth Efficer and e#isting laws or
Erdinances!
.b/ Sauna bath, "assage, barber and beauty shops! Said shops shall not be allowed to
operate with "asseurs, barbers, and beauticians without having secured the necessary
corresponding "edical certificate fro" the Municipal Dealth Efficer!
ARTICLE <. PERMIT FEE FOR COCAPITS O&NERS2OPERATORS2LICENSEES2
PROMOTERS AND COCAPIT PERSONNEL
.a/ CocD"it includes any place, co"pound, building or portion thereof, where cockfights are
held, whether or not "oney bets are "ade on the results of such cockfights!
.b/ Bet t#De' o' P'o0ote' refers to a person who alone or with another initiates a cockfight
andCor calls and take care of bets fro" owners of both ga"ecocks and those of other
bettors before he orders co""ence"ent of the cockfight thereafter distributes won bets to
the winners after deducting a certain co""ission, or both!
.c/ G#,,e' 7t#3#:t#'i8 refers to a person knowledgeable in the art of ar"ing fighting cocks with
gaffs on one or both legs!
.d/ Re,e'ee 7Seteci#$o'8 refers to a person who watches and oversees the proper gaffing
of fighting cocks0 deter"ines the physical condition of ga"ecocks while cockfighting is in
progress, the in$uries sustained by the cocks and their capability to continue fighting, and
decides and "akes known his decision either by word or gesture the result of the
cockfighting by announcing the winner or deciding a tie in a contest ga"e!
Sectio 2. I0"o(itio o, Fee(. There shall be collected the following MayorJs Per"it ;ees
fro" cockpit operatorsCownersClicensees and cockpit personnel3
>a? 1rom t(e owner2o.erator2licen*ee* o) t(e coc+.it@
1. A..lication )iling )ee P 500.00
2. Annal coc+.it .ermit )ee 20,000.00
>b? 1rom coc+.it .er*onnel
1. Promoter*2Ao*t* P 1,000.00
2. Pit Manager 1,000.00
3. &e)eree 500.00
!. Bet 'a+er BCri*to2#lamadorB 300.00
5. Bet Manager BMaciador2Ca*adorB 500.00
6. :a))er BMananariB 500.00
%. Ca*(ier 500.00
0. -erb5 >Matc(ma+er? 500.00
PREA-727, that during the "olting season fro" Huly ( to Ect! 6( each year, the per"it
fee per cockfighting day, derby or non4derby, shall be Fi6e H.$'e$ Pe(o( 7P/00.008!
The cockpit operator shall re"it the above per"it fees accrued on certain cockfighting
day to the Municipal Treasurer not later than the close of business of the i""ediately
succeeding govern"ent working day!
Sectio %. Ti0e #$ M#e' o, P#+0et.
.a/ The application filing fee is payable to the Municipal Treasurer upon application for a per"it
or license to operate and "aintain cockpits!
.b/ The annual cockpit per"it fee is payable upon application for a per"it before a cockpit shall
be allowed to operate and within the first twenty days of Hanuary of each year in case of
renewal thereof!
.c/ The per"it fees on cockpit personnel shall be paid before they participate in a cockfight and
shall be paid annually upon renewal of the per"it on the birth "onth of the per"ittee!
Sectio -. A$0ii(t'#ti6e P'o6i(io(.
.a/ Ewnership, operation and "anage"ent of cockpit! Enly ;ilipino citi>ens not otherwise
inhibited by e#isting ordinances or laws shall be allowed to own, "anage and operate
cockpits! ooperative capitali>ation is encouraged!
.b/ 2stablish"ent of cockpit! The Sangguniang Bayan shall deter"ine the nu"ber of cockpits
to be allowed in this "unicipality!
.c/ ockpit4si>e and construction! ockpits shall be constructed and operated within the
appropriate areas as prescribed in the Loning Law or ordinance! -n the absence of such
law or ordinance, the Municipal Mayor shall see to it that no cockpits are constructed within
or near e#isting residential or co""ercial areas, hospitals, school buildings, churches or
other public buildings! Ewners, lessees, or operators of cockpits which are now in
e#istence and do not confor" to this re1uire"ent are re1uired to co"ply with these
provisions within a period to be specified by the Municipal Mayor! &pproval or issuance of
building per"its for the construction of cockpits shall be "ade by the Municipal 2ngineer in
accordance with e#isting ordinances, laws and practices!
.d/ Enly duly registered and licensed pro"oters, referees, cashiers, bet "anagers, pit
referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this
Municipality! 8o operator or owner of a cockpit shall e"ploy or allow to participate in a
cockfight any of the above4"entioned personnel unless he has registered and paid the fee
herein re1uired!
.e/ Upon pay"ent of the fees herein i"posed, the corresponding MayorJs Per"it shall be
issued!
.f/ ockfighting shall be allowed only in licensed cockpits $.'i3 F'i$#+( #$ S.$#+(!
There shall be no derby fro" Mondays to Thursdays e#cept when it is legal holidays or
town festivity!
Sectio /. A""!ic#Bi!it+ C!#.(e! The provision of P7 FF,, otherwise known as the
ockfighting Law of (,'F, P7 (9*: .reating the Philippine +a"efowl o""ission/, and such
other pertinent laws shall apply to all "atters regarding the operation of cockpits and the
holding of cockfights in this Municipality!
ARTICLE =. SPECIAL PERMIT FEE FOR COCAFIGHTING
.a/ CocD,i3)ti3 is the sport of pitting or evenly "atching ga"ecocks to engage in an actual
fight where bets on either side are laid! ockfighting "ay also be for"ed as ?cockfighting
derby0 pintakasi or tupada,? or its e1uivalent in different Philippine localities!
.b/ Loc#! De'B+ is an invitational cockfight participated in by ga"ecockers or cockfighting
?afficionados? of the Philippines with ?pot "oney? awarded to the proclai"ed winning entry!
.c/ Ite'#tio#! De'B+ refers to an invitational cockfight participated in by local and foreign
ga"ecockers or cockfighting ?afficionados? with ?pot "oney? awarded to the proclai"ed
winning entry!
Sectio 2. I0"o(itio o, Fee(. There shall be collected the following fees per day for
cockfighting3
>a? S.ecial Coc+)ig(t* >Pinta+a*i? P 1,000.00
>b? S.ecial -erb5 A**e**ment )rom Promoter* o)
Coc+)ig(t* ordinar5 da5* 1,662.50
'wo$Coc+ -erb5

3,062.50
'(ree$Coc+ -erb5 and above %,0%5.00
Sectio %. E*c!.(io(. Regular cockfights i!e!, those held during Sundays, legal holidays and
local fiestas and international derbies shall be e#cluded fro" the pay"ent of fees herein
i"posed!

Sectio -. Ti0e #$ M#e' o, P#+0et. The fees herein i"posed shall be payable to the
Municipal Treasurer before the special cockfights and derbies can be lawfully held!
Sectio /. A$0ii(t'#ti6e P'o6i(io(.
.a/ Dolding of cockfights! 2#cept as provided in this &rticle, cockfighting shall be allowed in
this "unicipality only in licensed cockpits during Sundays and legal holidays and during
local fiestas for not "ore than three .6/ days! -t "ay also be held during "unicipal!
&gricultural, co""ercial, or industrial fairs, carnival, or e#position for a si"ilar period of
three .6/ days upon resolution of the Sangguniang Bayan! 8o cockfighting on the occasion
of such affair, carnival or e#position shall be allowed within the "onth if a local fiesta or for
"ore than two .:/ occasions a year! 8o cockfighting shall be held on 7ece"ber 6* .Ri>al
7ay/, Hune (: .Philippine -ndependence 7ay/, 8ove"ber 6* .8ational Deroes 7ay/, Doly
Thursday, +ood ;riday, 2lection or Referendu" 7ay and during Registration 7ays for such
election or referendu"!
.b/ ockfighting for entertain"ent of tourists or for charitable purposes! Sub$ect to the
preceding subsection hereof, the holding of cockfights "ay also be allowed for the
entertain"ent of foreign dignitaries or for tourists, or for returning ;ilipinos, co""only
known as ?Balikbayans?, or for the support of national fund4raising ca"paigns for charitable
purposes as "ay be authori>ed upon resolution of the Sangguniang Bayan, in licensed
cockpits or in playgrounds or parks! This privilege shall be e#tended for only one .(/ ti"e,
for a period not e#ceeding three .6/ days, within a year!
.c/ ockfighting officials! +affers, referees, bet takers, or pro"oters shall not act as such in
any cockfight in the "unicipality without first securing a license renewable every year on
their birth "onth fro" the "unicipality where such cockfighting is held! Enly gaffers,
referees, bet takes, or pro"oters licensed by the "unicipality shall officiate in all kinds of
cockfighting authori>ed herein!
Sectio ;. A""!ic#Bi!it+ C!#.(e. The provision of P7 FF,, otherwise known as the
ockfighting Law of (,'F, P7 (9*: .reating the Philippine +a"efowl o""ission/, and such
other pertinent laws shall apply to all "atters regarding the operation of cockpits and the
holding of cockfights in this Municipality!
ARTICLE >. FEES ON IMPOUNDING OF ASTRAY ANIMALS
.a/ &stray &nimal "eans an ani"al which is set loose unrestrained, and not under the
co"plete control of its owner, or the charge or in possession thereof, found roa"ing at4
large in public or private places whether fettered or not!
.b/ Public Place includes national, provincial, "unicipal, or barangay streets, parks, pla>as,
and such other places open to the public!
.c/ Private Place includes privately4owned streets or yards, rice fields or far"lands, or lots
owned by an individual other than the owner of the ani"al!
.d/ !arge Cattle includes horses, "ules, asses, carabaos, cows, and other do"estic "e"bers
of the bovine fa"ily!
Sectio 2. I0"o(itio o, Fee. There shall be i"posed the following fees for each day or
fraction thereof on each head of astray ani"al found running or roa"ing at large, or fettered in
public or private places3
A0o.t o, Fee
.a/ Large attle P 6**!**
.b/ &ll other ani"als :**!**
Sectio %. Ti0e o, P#+0et. The i"pounding fee shall be paid to the Municipal Treasurer
prior to the release of the i"pounded ani"al to its owner!
.a/ ;or purposes of this &rticle, the Barangay Tanods of the Municipality are hereby authori>ed
to apprehend and i"pound astray ani"als in the "unicipal corral or a place duly
designated for such purpose! De shall also cause the posting of notice of the i"pounded
astray ani"al in the Municipal Dall for three .6/ consecutive days, starting one day after the
ani"al is i"pounded, within which the owner is re1uired to clai" and establish ownership
of the i"pounded ani"al! The Municipal Mayor and Municipal Treasurer shall be infor"ed
of the i"pounding!
.b/ -"pounded ani"als not clai"ed within three .6/ days after the date of i"pounding shall be
sold at public auction under the following procedures3
(! The Municipal Treasurer shall post notice for three .6/ days in three .6/ conspicuous
places including the "ain door of the Municipal Dall and the public "arkets! The
ani"al shall be sold to the highest bidder! %ithin two .:/ days after the auction
sale, the Municipal Treasurer shall "ake a report of the proceedings in writing to
the Municipal Mayor!
:! The owner "ay stop the sale by paying at any ti"e before or during the auction
sale, the i"pounding fees due and the cost of the advertise"ent and conduct of
sale to the Municipal Treasurer, otherwise, the sale shall proceed!
6! The proceeds of the sale shall be applied to satisfy the cost of i"pounding,
advertise"ent and conduct of sale! The residue over these costs shall accrue to
the +eneral ;und of the Municipality!
F! -n case the i"pounded ani"al is not disposed of within the three .6/ days fro"
the date of notice of public auction, the sa"e shall be considered sold to the
Municipal +overn"ent for the a"ount e1uivalent to the poundage fees due!
Sectio /. Pe#!t+. Ewners whose ani"als are caught astray and incurring da"ages to
plants and properties shall pay the following fines3
.a/ ;irst offense P (**!** per day
.b/ Second offense (B*!** per day
.c/ ;or the third offense and each
subse1uent offense :**!** per day
-n addition to the fine, the owners shall pay the a"ount of da"age incurred, if any, to
the property owner!
ARTICLE 10. PERMIT FEE ON CIRCUS AND OTHER PARADES
Sectio 1. I0"o(itio o, Fee! There shall be collected a MayorJs Per"it ;ee of Three
Dundred Pesos .P6**!**/ per day on every circus and other parades using banners, floats or
"usical instru"ents carried on in this "unicipality!
Sectio 2. Ti0e #$ M#e' o, P#+0et. The fee i"posed herein shall be due and payable
to the Municipal Treasurer upon application for a per"it to the Municipal Mayor at least three
.6/ days before the scheduled date of the circus or parade and on such activity shall be held!
Sectio %. E*e0"tio. ivic and "ilitary parades as well as religious processions shall not be
re1uired to pay the per"it fee i"posed in this &rticle!
.a/ &ny persons who shall hold a parade within this "unicipality shall first obtain fro" the
Municipal Mayor before undertaking the activity! ;or this purpose, a written application in a
prescribed for" shall indicate the na"e, address of the applicant, the description of the
activity, the place or places where the sa"e will be conducted and such other pertinent
infor"ation as "ay be re1uired!
.b/ The Station o""ander of the Philippine 8ational Police shall pro"ulgate the necessary
rules and regulations to "aintain an orderly and peaceful conduct of the activities
"entioned in this &rticle! De shall also define the boundary within which such activities
"ay be lawfully conducted!
ARTICLE 11. REGISTRATION AND TRANSFER FEES ON LARGE CATTLE
Sectio 1. De,iitio. ;or purposes of this &rticle, ?large cattle? includes a two4year old horse,
"ule ass, carabao, cow or other do"esticated "e"ber of the bovine fa"ily!
Sectio 2. I0"o(itio o, Fee. The owner of large cattle is hereby re1uired to register said
cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to hi"
upon pay"ent of a registration fee as follows3
A0o.t o, Fee
.a/ ;or ertificate of Ewnership P (B*!**
.b/ ;or ertificate of Transfer (B*!**
.c/ ;or Registration of Private Brand (**!**
The transfer fee shall be collected only once if a large cattle is transferred "ore than
once in a day!
Sectio %. Ti0e #$ M#e' o, P#+0et. The registration fee shall be paid to the Municipal
Treasurer upon registration or transfer of ownership of the large cattle!
.a/ Large cattle shall be registered with the Municipal Treasurer upon reaching the age of t9o
728 +e#'(!
.b/ The ownership of a large cattle or its sale or transfer of ownership to another person shall
be registered with the Municipal Treasurer! &ll branded and counter4branded large cattle
presented to the Municipal Treasurer shall be registered in a book showing a"ong others,
the na"e and residence of the owner, the consideration or purchase price of the ani"al in
cases of sale or transfer, and the class, color, se#, brands and other identification "arks of
the cattle! These data shall also be stated in the certificate of ownership issued to the
owner of the large cattle!
.c/ The transfer of the large cattle, regardless of its age, shall be entered in the registry book
setting forth, a"ong others, the na"es and the residence of the owners and the purchaser0
the consideration or purchase price of the ani"al for sale or transfer, class, se#, brands and
other identifying "arks of the ani"als0 and a reference by nu"ber to the original certificate
of ownership with the na"e of the "unicipality issued to it!
8o entries of transfer shall be "ade or certificate of transfer shall be issued by the
Municipal Treasurer e#cept upon the production of the original certificate of ownership and
certificates of transfer and such other docu"ents that show title to the owner!
Sectio /. A""!ic#Bi!it+ C!#.(e. &ll other "atters relating to the registration of large cattle
shall be governed by the pertinent provisions of the Revised &d"inistrative ode and other
applicable laws, ordinances and rules and regulations!
ARTICLE 12. PERMIT FEE FOR E1CAVATION
Sectio 1. I0"o(itio o, Fee. There shall be i"posed the following fees on every person who
shall "ake or cause to be "ade any e#cavation on public or private streets within this
"unicipality!
Amont o) 1ee
>a? 1or cro**ing *treet* wit( concrete .avement@
1. 1or cro**ing concrete .avement
>/. to 12 *3.m.? P 2,000.00
2. 1or cro**ing acro** ba*e o) *treet*
wit( concrete .avement, .er linear
meter >boring met(od? 1,500.00
>b? 1or cro**ing *treet* wit( a*.(alt .avement@
1. Minimm )ee 1,000.00
2. Additional )ee )or eac( linear meter
cro**ing t(e *treet* >minimm widt(
o) e=cavation, 0.00m? 100.00
>c? 1or cro**ing t(e *treet* wit( gravel .avement@
1. Minimm )ee 1,000.00
2. Additional )ee )or eac( linear meter
cro**ing t(e *treet* >minimm widt(
o) e=cavation, 0.3 meter*? 50.00
>d? 1or cro**ing e=i*ting crb* and gtter*
re*lting in t(e damage 1,000.00
>e? Additional )ee )or ever5 one wee+ o) dela5
,n e=ce** o) e=cavation .eriod .rovided in t(e
Ma5or<* .ermit 100.00
Sectio 2. Ti0e #$ M#e' o, P#+0et. The fee i"posed herein shall be paid to the
Municipal Treasurer by every person who shall "ake any e#cavation or cause any e#cavation
to be "ade upon application for MayorJs Per"it, but in all cases, prior to the e#cavation!
& cash deposit in an a"ount e1ual to Fi6e T)o.(#$ Pe(o( 7P/,000.008 for
residential and Oe H.$'e$ T)o.(#$ 7P100,000.008 for co""ercial purposes shall be
deposited with the Municipal Treasurer at the sa"e ti"e the per"it is paid! The cash deposit
shall be forfeited in favor of the Municipal +overn"ent in case the restoration to its original for"
of the street e#cavated is not "ade within five .B/ days after the purpose of the e#cavation is
acco"plished!
Sectio %. A$0ii(t'#ti6e P'o6i(io(.
.a/ 8o person shall undertake or cause to undertake any digging or e#cavation, of any part or
portion of the "unicipal streets of Bauang unless a per"it shall have been first secured
fro" the Effice of the Municipal Mayor specifying the duration of the e#cavation!
.b/ The Municipal 2ngineerCMunicipal Building Efficial shall supervise the digging and
e#cavation and shall deter"ine the necessary width of the streets to be dug or e#cavated!
Said official shall likewise infor" the Municipal Treasurer of any delay in the co"pletion of
the e#cavation work for purposes of collection of the additional fee!
.c/ -n order to protect the public fro" any danger, appropriate signs "ust be placed in the area
where work is being done!
ARTICLE 1%. FEE FOR SEALING AND LICENSING OF &EIGHTS AND MEASURES
Sectio 1. I0"!e0eti3 O,,ice. The Municipal Treasurer shall strictly enforce the provisions
of the Regulation of Practices Relative to %eights and Measures, as provided in hapter -- of
the onsu"er &ct, Republic &ct 8o! '6,F!
Sectio 2. Se#!i3 #$ Te(ti3 o, I(t'.0et( o, &ei3)t( #$ Me#(.'e(. : &ll instru"ents
for deter"ining weights and "easures in all consu"er and consu"er related transactions shall
be tested, calibrated and sealed every si# .)/ "onths by the official sealer who shall be
Municipal Treasurer or his duly authori>ed representative upon pay"ent of fees re1uired under
this &rticle3 Provided, That all instru"ents of weights and "easures shall continuously be
inspected for co"pliance with the provisions of this &rticle!
Sectio %. I0"o(itio o, Fee(. 2very person before using instru"ents of weights and
"easures within this "unicipality shall first have the" sealed and licensed annually and pay
therefor to the Municipal Treasurer the following fees3
Amount of Fee
>a? 1or *ealing linear metric mea*re*@
7ot over one >1? meter P 20.00
Mea*re over one >1? meter 50.00
>b? 1or *ealing metric mea*re* o) ca.acit5@
7ot over ten >10? liter* 30.00
;ver ten >10? liter* 50.00
>c? 1or *ealing metric in*trment* o) weig(t*@
6it( ca.acit5 o) not more t(an 30 +g. !0.00
6it( ca.acit5 o) more t(an 30 +g. bt
not more t(an 300 +g. 60.00
6it( ca.acit5 o) more t(an 300 +g.
bt not more t(an 3,000 +g. 100.00
6it( ca.acit5 o) more t(an 3,000 +g. 150.00
>d? 1or *ealing a.ot(ecar5 balance* o) .reci*ion 200.00
>e? 1or *ealing *cale or balance wit( com.lete *et o)
weig(t*@
1or eac( *cale or balance* or ot(er
balance* wit( com.lete *et o) weig(t*
)or *e t(erewit( 250.00
>)? 1or eac( e=tra weig(t 100.00
>g? 1or eac( and ever5 re$te*ting and re$*ealing o) weig(t* and mea*re*
in*trment* inclding ga*oline .m.* ot*ide t(e o))ice .on re3e*t o)
t(e owner or o.erator, an additional *ervice c(arge o) 'wo Andred Pe*o*
>P200.00? )or eac( in*trment *(all be collected.
e? '(ere i* (ereb5 im.o*ed a licen*e )ee on all .er*on* doing b*ine** in
t(i* mnici.alit5 and w(o *e an5 +ind o) weig(t* and mea*re* in t(e
*ale and2or .rc(a*e o) an5 commodit5 o) trade and commerce a* )ollow*@
Mnici.al 'a= P 100.002annm
Sealing o) an5 +ind o) weig(t* and
mea*re* or *imilar in*trment,
)or eac( nit

50.002annm
alibration ;ee (**!**Cannu"
#icen*e 1ee, )or eac( nit 50.002annm
Sectio -. P#+0et o, Fee( #$ S.'c)#'3e. The fees herein i"posed shall be paid and
collected by the Municipal Treasurer when the weights or "easures instru"ents are sealed,
before their use and thereafter, on or before the anniversary date thereof!
The official receipt serving as license to use the instru"ent is valid for one .(/ year fro"
the date of sealing unless such instru"ent beco"es defective before the e#piration period!
;ailure to have the instru"ent re4tested and the corresponding fees therefor paid within the
prescribed period shall sub$ect the owner or user to a surcharge of five hundred percent
.B**G/ of the prescribed fees which shall no longer be sub$ect to interest!
Sectio /. P!#ce o, P#+0et. The fees herein levied shall be paid in the "unicipality where
the business is conducted by persons conducting their business therein! & peddler or itinerant
vendor using only one .(/ instru"ent of weight or "easure shall pay the fee in the "unicipality
where he "aintains his residence!
Sectio ;. E*e0"tio(.
.a/ &ll instru"ents for weights and "easures used in govern"ent work of or "aintained for
public use by any instru"entality of the govern"ent shall be tested and sealed free!
.b/ 7ealers of weights and "easures instru"ents intended for sale!
Sectio <. A$0ii(t'#ti6e P'o6i(io(.
.a/ The official receipt for the fee issued for the sealing of a weight or "easure shall serves as
a license to use such instru"ent for one year fro" the date of sealing, unless deterioration
or da"age renders the weight or "easure inaccurate within that period! The license shall
e#pire on the day and the "onth of the year following its original issuance! Such license
shall be preserved by the owner and together with the weight or "easure covered by the
license, shall be e#hibited on de"and by the Municipal Treasurer or his deputies!
.b/ The Municipal Treasurer is hereby re1uired to keep full sets of secondary standards, which
shall be co"pared with the funda"ental standards in the 7epart"ent of Science and
Technology annually! %hen found to be sufficiently accurate, the secondary standards
shall be distinguished by label, tag or seal and shall be acco"panied by a certificate
showing the a"ount of its variation fro" the funda"ental standards! -f the variation is of
sufficient "agnitude to i"pair the utility of instru"ent, it shall be destroyed at the
7epart"ent of Science and technology!
.c/ The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test
weights and "easures instru"ents within the locality!
.d/ -nstru"ents of weights and "easures found to be defective and such defect is beyond
repair shall be confiscated in favor of the govern"ent and shall be destroyed by the
Municipal Treasurer in the presence of the Provincial &uditor or his representative!
Sectio =. F'#.$.!et P'#ctice( Re!#ti6e to &ei3)t( #$ Me#(.'e(
The following acts related to weights and "easures are prohibited3
.a/ for any person other than the official sealer or his duly authori>ed representative to place an
official tag, seal, sticker, "ark, sta"p, brand or other characteristic sign used to
indicate that such instru"ent of weight and "easure has officially been tested,
calibrated, sealed or inspected0
.b/ for any person to i"itate any seal, sticker, "ark sta"p, brand, tag or other characteristic
design used to indicate that such instru"ent of weight or "easure has been officially
tested, calibrated, sealed or inspected0
.c/ for any person other than the official sealer or his duly authori>ed representative to alter in
any way the certificate or receipt given by the official sealer or his duly authori>ed
representative as an acknowledge"ent that the instru"ent for deter"ining weight or
"easure has been fully rested, calibrated, sealed or inspected0
.d/ for any person to "ake or knowingly sell or use any false or counterfeit seal, sticker,
brand, sta"p, tag, certificate or license or any dye for printing or "aking the sa"e or
any characteristic sign used to indicate that such instru"ent of weight or "easure
has been officially tested, calibrated, sealed or inspected0
.e/ for any person other than the official sealer or his duly authori>ed representative to alter the
written or printed figures, letters or sy"bols on any official seal, sticker, receipt, sta"p, tag,
certificate or license used or issued0
.f/ for any person to use or reuse any restored, altered, e#pired, da"aged sta"p, tag
certificate or license for the, purpose of "aking it appear that the instru"ent of weight or
"easure has been tested, calibrated, sealed or inspected0
.g/ for any person engaged in the buying and selling of consu"er products or of furnishing
services the value of which is esti"ated by weight or "easure to possess, use or
"aintain with intention to use any scale, balance, weight or "easure that has not been
sealed or if previously sealed, the license therefor has e#pired and has not been renewed
in due ti"e0
.h/ for any person to fraudulently alter any scale, balance, weight or "easure after it is officially
sealed0
.i/ for any person to knowingly use any false scale, balance, weight or "easure, whether
sealed or not0
.$/ for any person to fraudulently give short weight or "easure in the "aking of a scale0
.k/ for any person, assu"ing to deter"ine truly the weight or "easure of any article brought or
sold by weight or "easure, to fraudulently "isrepresent the weight or "easure thereof0
or
.l/ for any person to procure the co""ission of any such offense above"entioned by another!
-nstru"ents officially sealed at so"e previous ti"e which have re"ained unaltered and
accurate and the seal or tag officially affi#ed therein re"ains intact and in the sa"e position
and condition in which it was placed by the official sealer or his duly authori>ed representative
shall, if presented for sealing, be sealed pro"ptly on de"and by the official sealer or his duly
authori>ed representative without penalty e#cept a surcharge e1ual to two .:/ ti"es the regular
fee fi#ed by law for the sealing of an instru"ent of its class, this surcharge to be collected and
accounted for by the Municipal Treasurer in the sa"e "anner as the regular fees for sealing
such instru"ents!
Sectio >. Pe#!tie(
.a/ &ny person who shall violate the provisions of paragraphs .a/ to .f/ and paragraph .l/ of
Section 6@!*) shall, upon conviction, be sub$ect to a fine of not less than Two hundred
pesos .P:**!**/ but not "ore than Ene thousand pesos .P(,***!**/ or by i"prison"ent of
not "ore than one .(/ year, or both, upon the discretion of the court!
.b/ &ny person who shall violate the provisions of paragraph of .g/ of Section 6@!*) for the
first ti"e shall be sub$ect to fine of not less than ;ive hundred pesos .PB**!**/ or by
i"prison"ent of not less than one .(/ "onth but not "ore than five .B/ years, or both, upon
the discretion of the court!
.c/ The owner4possessor or user of instru"ent of weights and "easure enu"erated in
paragraph .h/ to .k/ of Section 6@!*) shall, upon conviction, be sub$ect to a fine of not less
than Three hundred pesos .P6**!**/ or i"prison"ent not e#ceeding one .(/ year, or both,
upon the discretion of the court!

ARTICLE 1-. PERMIT FEE ON FILM:MAAING
Sectio 1. I0"o(itio o, Fee. There shall be collected the following per"it fee fro" any
person who shall go on location4fil"ing within the territorial $urisdiction of this "unicipality!
%ate of Fee Per
Filmin'
a. Commercial movie* P10,000.002)ilm
b. Commercial adverti*ement*

0,000.002)ilm
c. -ocmentar5 )ilm ",000.002)ilm
d. 8ideota.e coverage

5,000.002coverage
-n cases of e#tension of fil"ing ti"e, the additional a"ount re1uired "ust be paid prior
to e#tension to fil"ing ti"e!
Sectio 2. Ti0e o, P#+0et. The fee i"posed herein shall be paid to the Municipal Treasurer
upon application for the MayorJs Per"it seven .'/ days before location4fil"ing is co""enced!
ARTICLE 1/. PERMIT FEE FOR AGRICULTURAL MACHINERY AND OTHER HEAVY
EEUIPMENT
Sectio 1. I0"o(itio o, Fee(. There shall be collected an annual per"it fee at the following
rates for each agricultural "achinery or heavy e1uip"ent fro" non4resident operators of said
"achinery, renting out said e1uip"ent in this "unicipality!
%ate of Fee Per Annum
a. Aand tractor* P 500.00
b. #ig(t 'ractor* 500.00
c. Aeav5 'ractor* 500.00
d. BlldoDer 500.00
e. 1or+li)t 500.00
). Aeav5 :rader* 500.00
g. #ig(t :rader* 300.00
(. Mec(aniDed '(re*(er* 500.00
i. Manal '(re*(er* 200.00
E. Cargo 'rc+ 500.00
+. -m. 'rc+ 500.00
l. &oad &oller* 500.00
m. Pa5loader 500.00
n. Primemover*21latbed* 500.00
o. Bac+(oe 500.00
.. &oc+cr*(er 500.00
3. Batc(ing Plant 500.00
r. 'ran*it2Mi=er 'rc+ 500.00
*. Crane 500.00
t. ;t(er agricltral mac(iner5 or (eav5
e3i.ment not enmerated above 500.00
Sectio 2. Ti0e #$ M#e' o, P#+0et. The fee i"posed herein shall be payable prior to
the rental of the e1uip"ent upon application for a MayorJs per"it!
Sectio %. A$0ii(t'#ti6e P'o6i(io(. The Municipal Treasurer shall keep a registry of all
heavy e1uip"ent and agricultural "achinery which shall include the "ake and brand of the
heavy e1uip"ent and agricultural "achinery and na"e and address of the owner!
ARTICLE 1;. PERMIT FEES ON TRICYCLE OPERATION
Sectio 1. De,iitio(. %hen used in this &rticle,
.a/ Moto'iFe$ T'ic+c!e is a "otor vehicle propelled other than by "uscular power, co"posed
of a "otorcycle fitted with a single wheel sidecar or a "otorcycle with a two wheeled cab,
the for"er having a total of four wheels, otherwise known as the "otorela!
.b/ T'ic+c!e O"e'#to'( are persons engaged in the business of operating tricycles!
.c/ T'ic+c!e:,o':Hi'e is a vehicle co"posed of a "otorcycle fitted with a single4wheel side car
or a "otorcycle with a two4wheel cab operated to render transport services to the general
public for a fee!
.d/ Moto'iFe$ T'ic+c!e O"e'#to'?( Pe'0it 7MTOP8 is a docu"ent granting franchise or
license to a person, natural or $uridical, allowing hi" to operate tricycles4for4hire over
specified >ones!
.e/ Goe is a contiguous land area or block, say a subdivision or barangay, where tricycles4
for4hire "ay operate without a fi#ed origin and destination!
Sectio 2. I0"o(itio o, Fee(! There shall be collected an annual fee for the operation of
tricycle4for4hire, provided however, that fees for Tricycle Eperator5s Per"it shall be paid oce
i t)'ee +e#'(!
1. 1iling )ee
a. 1or one >1? nit P 500.00
b. 1or eac( additional nit

300.00
2. 1are adE*tment )ee )or )are increa*e 50.00
3. 1iling )ee )or amendment o) M';P 50.00
Permit 1ee* on 'ric5cle*@
1. 'ric5cle ;.erator<* Permit 1ee 600.002nit
2. Ma5or<* Permit 1ee 220.002o.erator
3. Police Clearance 1ee 00.002o.erator
!. &eglator52S.ervi*ion 1ee 60.002nit
5. Con)irmation 1ee 60.002nit
6. Bod5 7mber2Stic+er 120.002nit
%. Aealt( Permit 1ee 12.002driver
Sectio %. Ti0e o, P#+0et.
.a/ The fee shall be paid to the Municipal Treasurer upon application or renewal of the per"it!
.b/ The filing fee shall be paid upon application for an MTEP based on the nu"ber of units!
.c/ ;iling fee for a"end"ent of MTEP shall be paid upon application for transfer to another
>one, change of ownership of unit or transfer of MTEP!
.a/ Prospective operators of tricycles should first secure a Motori>ed Tricycle EperatorJs per"it
.MTEP/ fro" the Sangguniang Bayan!
.b/ The Sangguniang Bayan of this "unicipality shall3
(! -ssue, a"end, revise, renew, suspend, or cancel MTEP and prescribe the
appropriate ter"s and conditions therefor0 deter"ine, fi#, prescribe or
periodically ad$ust fares or rates for the service provided in a >one after public
hearing0 prescribe and regulate >ones of service in coordination with the
barangay0 fi#, i"pose and collect, and periodically review and ad$ust but not
oftener than once every three .6/ years, reasonable fees and other related
charges in the regulation of tricycles4for4hire0 and establish and prescribe the
conditions and 1ualifications of service!
:! Enly ;ilipino citi>ens and partnership or corporation with si#ty percent .)*G/
;ilipino e1uity shall be granted the MTEP! 8o MTEP shall be granted by the
"unicipality unless the applicant is in possession of units with valid registration
papers for" the Land Transportation Effice .LTE/!
6! The grantee of the MTEP shall carry a co""on carriers insurance sufficient to
answer for any liability it "ay incur to passengers and third parties in case of
accidents0
F! Eperators of tricycles4for4hire shall e"ploy drivers duly licensed by LTE for
tricycles4for4hire!
B! Eperators who intend to stop service co"pletely, or suspend service for "ore
than one .(/ "onth shall report in writing such ter"ination or suspension to the
Sangguniang Bayan0
)! Tricycle operators are prohibited to operate on national highways utili>ed by F4
wheel vehicles greater than four .F/ tons and where nor"al speed e#ceed forty
.F*/ @PD! The Sangguniang Bayan "ay provide e#ceptions if there is no
alternative route!
'! Tricycles4for4hire shall be allowed to operate like a ta#i service, i!e!, service is
rendered upon de"and and without a fi#ed route within a >one!
.c/ The Sangguniang Bayan "ay i"pose a co""on color for tricycles for hire in the sa"e
>one! 2ach tricycle unit shall be assigned and bear an identification nu"ber, aside fro" its
LTE license plate nu"ber!
-t shall establish a fare structure that will provide the operator a reasonable return or
profit, and still be affordable to the general public! The fare structure "ay either be flat .single
fare regardless of distance/ as a "ini"u" a"ount plus a basic rate per kilo"eter!
The official rate to be initially adopted shall be a "ini"u" fee of Nie Pe(o( 7P>.008
#$ Se6e Pe(o( 7P<.008 ,o' (t.$et( #$ t)e e!$e'!+ pursuant to Republic &ct ,:B'
.2#panded Senior iti>ens &ct of :**6/
Eperators of tricycles4for4hire are re1uired to post in the conspicuous part of the tricycle
the schedule of fares!
.d/ The >ones "ust be within the boundaries of this "unicipality! The e#isting >ones which
covers the territorial unit not only of the "unicipality but other ad$oining "unicipalities or
cities as well shall be "aintained provided the operators serving the said >one secure the
MTEP!
.e/ ;or the purpose of this &rticle, a Municipal Tricycle Eperator5s Per"it Regulatory Board is
hereby as follows3
Municipal Mayor hair"an
SB Me"ber, hair"an on Transportation Me"ber
President, B&TE7;27 Me"ber
.f/ The Municipal Treasurer shall keep a registry of all tricycle operators which shall include
a"ong others, the na"e and address of the operator and the nu"ber and brand of
tricycles owned and operated by said operator!
ARTICLE 1<. VEHICLE FEES
Sectio 1. I0"o(itio o, Fee(. There is hereby i"posed the following annual fees on each of
the following conveyances payable on or before the :*
th
of Hanuary of each year!
a. Banca* )or )i*(ing >3 ton* or below? P 30.00
b. Banca* >motoriDed? )or rent 60.00
c. 1i*(ing boat* >above 3 ton*? 1,000.00
d. Pa**enger Eee.ne5*
1. 1! and below .a**enger* 200.0025ear
2. above 1! .a**enger* 300.0025ear
e. Pa**enger b*e*2MB
1. !1 and below .a**enger* 350.0025ear
2. above 1! .a**enger* !50.0025ear
). Cargo21reig(t 'rc+*
1. 6 w(eeler* 300.0025ear
2. 10 w(eeler* 300.0025ear
3. 1or ever5 two$w(eel* in e=ce**
;) >10? inclding trailer 50.0025ear
g. 'rc+* and Fee.ne5* )or #oading :ravel
and
Sand
300.00
(. Boat landing )ee )rom ot(er town*
1. wit( catc( 500.00
2. wit(ot catc( 100.00
ARTICLE 1=. PERMIT FEE ON OCCUPATION2CALLING NOT REEUIRING GOVERNMENT
E1AMINATION
Sectio 1. I0"o(itio o, Fee : There shall be collected as annual fee at the rate prescribed
hereunder for the issuance of Mayor5s Per"it to every person who shall be engaged in the
practice of the occupation or calling not re1uiring govern"ent e#a"ination with the "unicipality
as follows3
Occupation or Callin' %ate of Fee/Annum
>a? ;n em.lo5ee* and wor+er* in generall5
con*idered G;))en*ive and -angero*
B*ine** 9*tabli*(ment*H P 200.00
>b? ;n em.lo5ee* and wor+er* in commercial
e*tabli*(ment* w(o cater or attend to t(e
dail5 need* o) t(e in3iring or .a5ing .blic 200.00
>c? ;n em.lo5ee* and wor+er* in )ood or eater5
e*tabli*(ment 200.00
>d? ;n em.lo5ee* and wor+er* in nig(t or nig(t
and da5 e*tabli*(ment 350.00
>e? All occ.ation or calling *bEect to .eriodic
in*.ection, *rveillance and 2or reglation*
b5 t(e Mnici.al Ma5or, li+e animal trainer,
actioneer, barber, bartender, beatician,
bond*man, boo++ee.er, btc(er, blac+*mit(,
car.enter, carver, c(ambermaid, coo+,
criminologi*t, electrician, electronic tec(nician,
clb2)loor manager. 1oren*ic electronic e=.ert,
)ortne teller, (air *t5li*t, (andwriting e=.ert,
(o*.ital attendant, li)egard, magician, ma+e$.
arti*t, manicri*t, ma*onr5 wor+er, ma**er
attendant mec(anic, certi)ied G(ilotH, .ainter,
m*ician, .iani*t, .(otogra.(er >itinerant?,
.ro)e**ional bo=er, .rivate balli*tic e=.ert,
rig driver >coc(ero?, ta=i, dancer, *tage$.er)ormer
*ale*girl, *cl.tor, waiter or waitre** and welder 150.00

Sectio 2. E*e0"tio 4 &ll professionals who are sub$ect to the Provincial Ta# i"position
pursuant to Section (6, of the Local +overn"ent ode0 and govern"ent
e"ployees are e#e"pted fro" pay"ent of this fee!
Sectio %. Pe'(o Go6e'e$: The following workers or e"ployees whether working on
te"porary or per"anent basis, shall secure the individual Mayor5s Per"it prescribed herewith0
.a/ 2"ployees or workers in generally considered offensive and dangerous business
establish"ent such as but not li"ited to the following3
.(/ 2"ployees or workers in industrial or "anufacturing establish"ent such as3
&erated water and soft drink factories0 air rifle and pellets "anufacturing0 battery
charging shops, blacks"ith0 breweries0 candy and confectionery factories0 canning
factories0 coffee cocoa and tea factories0 cos"etics and toiletries factories0 cigar and
cigarette factories0 construction and C or repair shops of "otor vehicles0 carpentry
shop0 drug "anufacturing0 distillers, edible oil or lard factories0 electric bulbs or neon
lights factories0 electric plant, electronics "anufacturing0 o#idi>ing plants0 food and
flour "ills0 fish curing and drying shops0 footwear factories, foundry shops0 furniture
"anufacturing0 gar"ents "anufacturing, general building and other construction
$obs during the period of construction0 glass and glassware factories0 handicraft
"anufacturing0 hollow block and tile factories0 -ce plants0 "ilk, ice crea" and other
allied products factories0 "etal closure "anufacturing0 iron steel plants0 leather and
leatherette factories0 "achine shops, "atch factories, paints and allied products
"anufacturing0 plastic products factories, perfu"e factories0 plating establish"ent0
phar"aceutical laboratories, repair shops of whatever kind and nature0 rope and
twine factories0 sash factories0 s"elting plants0 tanneries0 te#tile and knitting "ills0
upholstery shops0 vulcani>ing shops and welding shops!
.:/ 2"ployees and workers in co""ercial establish"ents cine"atography fil" storage0
cold storage5s or refrigerating plants0 delivery and "essengerial services0 elevator
and escalator services0 funeral parlors0 $anitorial services0 $unks shop0 hardwares0
pest control services0 printing and publishing houses0 service station0 slaughter4
houses0 te#tile stores0 warehouses0 and parking lots!
.6/ 2"ployees and workers on other industrial and "anufacturing fir"s or co""ercial
establish"ents who are nor"ally e#posed to e#cessive heat, light, noise, cold and
other environ"ental factors which endanger their physical and health well4being!
.b/ 2"ployees and workers in co""ercial establish"ent who generally enter or attend to
the daily needs of the general public such as but not li"ited to the following3 2"ployees
and workers in drugstores0 depart"ent stores0 groceries super"arkets0 beauty saloons0
tailor shops0 dress shop0 bank teller0 receptionist, receiving clerk in paying outlets of
public utilities corporation, e#cept transportation co"panies0 and other co""ercial
establish"ent whose e"ployees and workers attend to the daily needs of the in1uiring o
paying public!
.c/ 2"ployees and workers in food or eatery establish"ents such as but not li"ited to the
following3
.(/ 2"ployees and workers in canteen, carinderia, catering services, bakeries, ice
crea" or ice "ilk factories, refresh"ent parlor, restaurants, sari4sari stores, and
soda fountains0
.:/ Stallholders, e"ployees and workers in public "arkets0
.6/ Peddlers of cook or uncooked foods0
.F/ &ll other food peddlers, including peddlers of seasonal "erchandise!
.d/ 2"ployees or workers in night or night and day establish"ents such as but not li"ited to
the following3
%orkers or e"ployees in bars0 bo#ing stadiu"0 bowling alleys0 billiards and pool halls0
cine"a houses0 cabarets and dance halls0 cocktail lounges0 circuses0 carnivals and the like0
day clubs and night clubs0 golf clubs0 "assage clinics, sauna baths or si"ilar establish"ent0
hotels0 "otels0 horse racing clubs0 pelota courts0 polo clubs0 private detective or watch"an
security agencies0 supper clubs and all other business establish"ent whose business activities
are perfor"ed and consu"ed during night ti"e!

-n cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets,
sauna bath houses and other si"ilar places of a"use"ents, they shall under no circu"stances
allow hostesses, waitress, waiters, entertainers, or hospitality girl below (9 years of age to work
as such! ;or those who shall secure the -ndividual Mayor5s Per"it on their (9
th
birth year, they
shall present their respective baptis"al or birth certificate duly issued by the local civil registrar
concerned!
.e/ &ll other e"ployees and persons who e#ercise their profession, occupation or calling within
the $urisdiction li"its of the Municipality aside fro" those already specifically "entioned in
Section P!*:!
Sectio -. Ti0e #$ M#e' o, P#+0et. The fees prescribed in this &rticle shall be paid to
the Municipal Treasurer this "unicipality upon filing of the application for the first ti"e and
annually thereafter within the first twenty .:*/ days of Hanuary and every 1uarter thereafter!
The per"it fee is payable for every separate or district occupation or calling engaged in!
2"ployer shall advance the fees to the Municipality for its e"ployees!
Sectio /. S.'c)#'3e ,o' L#te P#+0et. ;ailure to pay the fee prescribed in this
&rticle within the ti"e prescribed shall sub$ect a ta#payer to a surcharge of
Twenty4five percent .:BG/ of the original a"ount of the fee due, such
surcharge shall be paid at the sa"e ti"e and in the sa"e "anner as the ta#
due!
-n case of change of ownership of the business as well as the location thereof fro"
"unicipality to another, it shall be the duty of the new owner, agent or
"anager of such business to secure a new per"it as re1uired in this &rticle
and pay the corresponding per"it fee as though it were new business!
8ewly hired workers and C or e"ployees shall secure their individual
Mayor5s Per"it fro" the "o"ent they are actually accepted by the
"anage"ent of any business or industrial establish"ent to starts working!
The individual Mayor5s Per"it so secured shall be renewed during the respective birth
"onth of the per"ittee ne#t following calendar!

Sectio ;. A$0ii(t'#ti6e P'o6i(io(.

.a/ The Municipal Treasurer shall keep a record of persons engaged in occupation and Cor
calling not re1uiring govern"ent e#a"ination and the corresponding pay"ent of fees
re1uired under personal data for reference purpose!
.b/ Persons engaged in the above "entioned occupation or calling with valid Mayor5s Per"it
shall be re1uired to surrender such per"it and the corresponding Efficial Receipt for the
pay"ent of fees to the Municipal Treasurer and to the Municipal Mayor respectively for
cancellation upon retire"ent or cessation of the practice of the said occupation or
calling!
ARTICLE 1>. BUILDING PERMIT
Sectio 1. I0"o(itio o, Fee. There shall be collected fro" each applicant for a building
per"it fees pursuant to 7epart"ent Erder (BB, Series of (,,: dated Septe"ber :B, (,,: of
the 7epart"ent of Public %orks and Dighways!
Sectio 2. Ti0e #$ P#+0et. The fees specified under this article shall be paid to the
Municipal Treasurer upon application for a building per"it fro" the Municipal Mayor!

Sectio %. A$0ii(t'#ti6e P'o6i(io(. The application for the construction and or repair shall
be in writing and shall set forth the re1uired infor"ation, such as the location and the general
di"ension of the building andCor other infrastructure of the owners as well as that of the
architecture or engineer who draw the plan, an esti"ate of the entire cost of proposed work,
and the following3
a! & copy of the plan showing the location of the building to be constructed with the reference
boundaries of the lot and is constructed in the town proper or poblacion!
b! +eneral drawing showing3
b!( ;loor and roof plans
b!: ;oundation and footing plans
b!6 Transferee and longitudinal plan
b!F 2levation
b!B ;ra"ing plans showing co"plete for"ing of the
building or structure
b!) -so"etric view of plu"bing layout
b!' 2lectrical layout, and
b!9 7etail of structure and architectural parts!
Sectio -. Pe#!t+. &ny violation of the provision of this article shall be punished by a fine of
not "ore than ;ive Dundred Pesos .P B**!**/ or i"prison"ent of not "ore than .:/ "onths, or
both at the discretion of the ourt! Provided, that notwithstanding the i"position of fine and
i"prison"ent, the offender shall be further re1uired to secure the necessary building per"it
and to pay the corresponding fees thereof or as re1uired by e#isting ordinances0 Provided
further, that in case the construction of the building or structure is not in confor"ity with e#isting
regulations, the offender shall be re1uired to re"ove or de"olish the said building or structure
within reasonable period upon receipt of the order of de"olition0 and Provided, finally, that
upon failure to re"ove or de"olish the said building or structure, the Municipal Mayor or his
duly authori>ed representative shall undertake such re"oval or de"olition at the e#pense of
the offender!
&"ount of ;ines for Aiolation of the ode .P7 (*,), 8ational Building ode/
1. Li3)t Vio!#tio( : P/,000.00
a! ;ailure to post ertificate of EccupancyCUseCEperation
b! ;ailure to post Building Per"it construction infor"ation sign!
c! ;ailure to provide or install appropriate safety "easures for the protection
Ef workers, inspectors, visitors, i""ediate neighbors and pedestrians!
2. Le(( G'#6e Vio!#tio( : P=,000.00
a! 8on4co"pliance with the work stoppage order for the alterationCaddition
onversion and repair without per"it
b! Use or occupy of buildingCstructure without appropriate ert! of EccupancyC
UseCEperation!
%. G'#6e Vio!#tio( : P10,000.00
a! Unauthori>ed change, "odification or alteration during const! in the duly
Sub"itted plans and specifications on which the building per"it is based!
b! Unauthori>ed change in type of construction fro" "ore fire resistive to less
;ire resistive!
c! 8on4co"pliance with order to abate or de"olish!
d! 8on4co"pliance with work stoppage order for const!Cde"olition without per"it!
e! hange in the e#isting use or occupancy without ert! of hange of
EccupancyCUseCEperation!
ARTICLE 20. PERMIT FEE FOR THE STORAGE OF FLAMMABLE AND COMBUSTIBLE
MATERIALS
Sectio 1. I0"o(itio o, Fee. There shall be collected an annual per"it fee for the storage
of co"bustible "aterials at the rates as follows3
a. Storage o) ga*oline, die*el, )el, +ero*ene and *imilar .rodct*
500 to 2,000 liter* P 200.00
2,001 to 5,000 liter* !00.00
5,001 to 20,0000 liter* 600.00
20,001 to 50,000 liter* 000.00
50,0001 to 100,000 liter* 1,000.00
;ver 100,000 liter* 1,200.00
b. Storage o) cinematogra.(ic )ilm 500.00
c. Storage o) cellloid 500.00
d. Storage o) calcim carbide
1? #e** t(an 50 ca*e* 300.00
2? 50 to "" ca*e* 600.00
3? 100 or more ca*e* "00.00
e. Storage o) tar, re*in and *imilar material*
1? #e** t(an 1,000 +l*. 200.00
2? 1,000 to 2,500 +l*. !00.00
3? 2,500 to 5,000 +l*. 600.00
!? ;ver 5,000 +l*. 000.00
). Storage o) coal de.o*it*
1? Below 100 ton* 500.00
2? 100 ton* or above 500.00
g. Storage o) comb*tible, )lammable or e=.lo*ive 500.00
Sb*tance not mentioned above 500.00
Sectio 2. Ti0e o, P#+0et!4 The fees i"posed in &rticle shall be paid to the Municipal
Treasurer upon application for his per"it with the Mayor to store the afore"entioned
substances!
Sectio %! A$0ii(t'#ti6e P'o6i(io(.
.a/ 8o person shall keep or store at his place of business any of the following fla""able,
co"bustible or e#plosive substances without securing a per"it therefor! +asoline or
naptha not e#ceeding the 1uantity of Ene Dundred .(**/ gallons, kept in and used by
launches or "otor vehicles shall be e#e"pt fro" the Per"it fee herein re1uired!
.b/ The Mayor shall pro"ulgate regulations for the proper storing of said substances and
shall designate the proper official and shall supervise therefor!
ARTICLE 21. PERMIT AND INSPECTION FEE ON MACHINERIES AND ENGINES
Sectio 1. I0"o(itio o, Fee.: There shall be i"posed an annual inspection fee on internal
co"bustion engines generators and other "achines in accordance with the following
schedules3
>a? ,nternal comb*tible engine*@
1. 2 AP and below P 260.00
2. 5AP and below bt not lower t(an 3 AP 320.00
3. 10AP and below bt not lower t(an 5 AP 300.00
!. 1!AP and below bt not lower t(an 10AP !!0.00
5. Above 15AP 500.00
>b? ;t(er *tationer5 engine* or mac(ine*@
1. 3 AP and below !00.00
2. 5 AP and below bt not lower t(an 3 AP 500.00
3. 10 AP and below bt not lower t(an 5 AP 600.00
!. 1! AP and below bt not lower t(an 10 AP %00.00
5. Above 1! AP 000.00
>c? 9lectrical generator* and ot(er mac(ine .ro.elled b5 electric motor*
will
be levied t(e *ame rate* )ond in *b*ection >1?.
Sectio 2. Ti0e o, P#+0et. The annual fee i"posed in this &rticle shall be paid to the
Municipal Treasurer upon application of the Per"it with the Mayor but not later than fifteen
.(B/ days after the actual inspection by person authori>ed in writing by the Mayor!
Thereafter, the fee shall be paid within twenty .:*/ days of Hanuary, or of every 1uarter as
the case "ay be!
Sectio %! A$0ii(t'#ti6e P'o6i(io. 8o engine or "achine "entioned above shall be
installed or operated within the li"its of this "unicipality, without the per"it of the Municipal
Mayor and the pay"ent of the inspection fee prescribed in this &rticle
ARTICLE 22. PERMIT FEE FOR GONING2LOCATIONAL CLEARANCE
Sectio 1. I0"o(itio o, Fee. There shall be collected a Mayor5s Per"it ;ee for
LoningCLocational learance for all structures a constructed in this "unicipality in
accordance with prescribed DLURB rates!
.ame of Fee Fee
, /O..0/-OCA&O.A- C-EA%A.CE
A. Residential structure single attached/detached
1. P100,000 and below P 200.00
2. ;ver P100,000 to P200,000.00 !00.00
3. ;ver P200,000.00 500.00 I 1210 o)
1J in e=ce** o)
P200,000.00
B. Apartments/Townhouses
1. P500,000.00 and below P 1,000.00
2. ;ver P500,000.00 to P2M 1,500.00
3. ;ver P2M 2,500.00 I 1210
o) 1J o) co*t in
e=ce** o) P2M
regardle** o)
t(e nmber o)
door*
C. Dormitories
1. P2M and below P 2,500.00
2. ;ver P2M 2,500.00 I 1210
o) 1J o) co*t in
e=ce** o) P2M
regardle** o)
t(e nmber o)
door*
D. Institutional, the project of which is:
1. Below P2M P 2,000.00
2. ;ver P2M 2,500.00 I 1210
o) 1J o) co*t in
e=ce** o) P2M
. Commercial!Industrial, agro!Industrial, the project cost of which is@
1. Below P100,000 P 1,000.00
2. ;ver 100,000 to P500,000 1,500.00
3. ;ver P500,000 to P1M 2,000.00
!. ;ver P1M to P2M 3,000.00
5. ;ver P2M 5,000.00 I 1210
o) 1J o) co*t in
e=ce** o) P2M
". #pecial $ses/#pecial %rojects
>:a*oline Station*, Cell Site*, Slag(ter(o*e, 'reatment Plant, etc.?
1. Below P2M P 5,000.00
2. ;ver P2M 5,000 I 1210 o)
1J o) co*t in
e=ce** o) P2M
&. Alteration/'pansion (Affected areas/cost onl)* *ame a* original
a..lication
, S1!#2SO. 31nder P# 4567
A. Appro+al of #u,di+ision %lan (Including
townhouses*
1. Preliminar5 A..roval and #ocation
Clearance >PA#C?2Preliminar5
Sbdivi*ion
-evelo.ment Plan >PS-P? P 250.002(a. )or
a )raction
t(ereo)
,n*.ection 1ee 1,000.002(a
regardle** o)
den*it5
2. 1inal A..roval and -evelo.ment Permit 2,000.002(a
regardle** o)
den*it5
Additional )ee on )loor area o)
(o*e* 4 bilding* *old wit( t(e lot
2.002(a
,n*.ection 1ee 1,000.002(a
regardle**
o) den*it5
>7ot a..licable )or .roEect* alread5
in*.ected )or PA#C a..lication?
3. Alteration o) Plan* >a))ected area* onl5?
same as Final Approval
and Devt Permit
B. P%O8EC&S 1.#E% !P 99:
A. #u,di+ision
1. Preliminar5 a..roval and #ocation
Clearance
a. SocialiDed Ao*ing %5.002(a
b. 9conomic Ao*ing 150.002(a
,n*.ection 1ee
a. SocialiDed Ao*ing 200.002(a
b. 9conomic Ao*ing 500.002(a
2. 1inal A..roval 4 -ev<t Permit
Proce**ing 1ee
a. SocialiDed Ao*ing 500.002(a
b. 9conomic Ao*ing 1,000.002(a
,n*.ection )ee
a. SocialiDed Ao*ing 200.002(a.
b. 9conomic Ao*ing 500.002(a.
>ProEect* alread5 in*.ected )or PA#C a..lication ma5
not be c(arged in*.ection )ee*?
3. Alteration o) Plan >a))ected area* onl5?
same as final approval
& Devt Project
C, APP%O2A- OF MEMO%A- PA%; CEME&E%<
P%O8EC&
1. Preliminar5 a..roval and #ocation Clearance
a. 1or memorial ProEect* 500.002(a
b. 1or cemeterie* 200.002(a
c. Colmbarim 2,500.002(a
,n*.ection 1ee
a. 1or memorial ProEect*

1,000.002(a
c. Colmbarim 12.002*3.m o)
:1A
2. 1inal A..roval 4 -ev<t Permit
a. 1or memorial ProEect* 2.002*3.m
b. 1or cemeterie* 1.002*3.m
c. Colmbarim 200.002)loor
!.002*3.m o) :1A
5.002*3.m o) land
area
,n*.ection 1ee
>ProEect* alread5 in*.ected )or PA#C a..lication ma5 not be c(arged
in*.ection )ee?
a. 1or memorial ProEect*

1,000.002(a
c. Colmbarim 12.002*3.m o)
:1A
#, O&(E% &%A.SAC&O.S/CE%&FCA&O.S
A. -ther Certifications
1. Koning certi)ication* 500.002(a
2. Cert o) 'own Plan2Doning ;rdinance
A..roval
150.00
3. ;t(er*, to inclde@
a. Availabilit5 o) record*2.blic re3e*t
o)
Co.ie* re*earc( wor+*

200.00
b. Certi)ication o) no record* on )ile 200.00
c. Certi)ication o) wit( or wit(ot C&2#S 200.00
d. Certi)ied 're Co.5 o) -ocment*@
1. -ocment* o) )ive >5? .age* or
le**
30.00
2. 9ver5 additional .age 3.00
e. P(otoco.5 o) docment* 2.00
E, %esearch/Ser"ice Fee 35:= #iscount for
students7
1. P(otoco.5 >Ma.*@ Sbd.2 Condo Plan*2
Pre*entation *iDe
(**!**
2. 9lectronic 1ile >#and /*e ma.* available? 10,000.00
3. Certi)ied 're Co.5$Ma. >#and /*e Plan? 100.00
F, mposition of Fines
a! ;ailure to secure locational clearance prior to the start of the
pro$ect
CO.FO%M&< W&( -A.# 1SE

Project Type Munimum Medium Maximum Munimum Medium Maximum
Industrial P1000!"00 !"01#000 #001""00 !"01#000 #001$000 $00110000
A%roIndustrial $"0!000 !001&"00 &"01"000 !001#000 #001$000 $0110000
A%ricultural $001"00 1"01&000 &001#"00 1"01&000 &001'000 '001(000
)ommercial $001"00 1"01&000 &001#"00 1"01&000 &001'000 '001(000
Institutional '001!00 1!01!#00 !#01&"00 1!01!#00 !#01"000 "001$000
*esidential "001000 10011"00 1"01!000 1001!000 !001&000 &001#000
+pecial Projects 1000&"00 &"01'"00 '"0110000
b!
Mii0.0 Me$i.0 M#*i0.0

Aiolation of the ter"s and B**4:*** :**(46B** 6B*(4B***
condition of clearance and all
other non4co"pliance with the
re1uire"ents for locational
clearance
Sectio 2. Ti0e o, P#+0et. The fees in this &rticle shall be paid by the applicant or his
representative to the Municipal Treasurer when >oningClocational clearance is granted!
Sectio %. A$0ii(t'#ti6e P'o6i(io. The Municipal Mayor shall ad"inister the provision of
this &rticle and other e#isting ordinances, e#ecutive orders, laws relating to and governing
>oningClocational clearance!
ARTICLE 2%. PERMIT FEE FOR TEMPORARY USE OF ROADS, STREETS,
SIDE&ALA, ALLEYS, PATIOS, PLAGAS AND PLAYGROUNDS

Sectio 1. I0"o(itio o, Fee! &ny person that shall te"porarily use andCor occupy a
street, sidewalk, or alley or portion thereof in this "unicipality in connection with their
construction works and other purposes, shall first secure a per"it fro" the Mayor and pay a
fee in the following schedule3
(/ ;or construction P B*!**Cs1!"! per week
or fraction thereof
:/ Ethers 6*!**Cs1!"! per day

;or wake and other charitable, religious and educational purposes, use andCor
occupancy is e#e"pted fro" the pay"ent of per"it fee provided a corresponding per"it is
secured prior to such use andCor occupancy!
Sectio 2. Ti0e o, P#+0et. The fee shall be paid to the ity Treasurer upon application
of the per"it with the ity Mayor!
Sectio %. A$0ii(t'#ti6e P'o6i(io(. The period of occupancy andCor use of the street,
sidewalk, or alley or portion thereof shall co""ence fro" the ti"e the construction per"it is
issued and shall ter"inate only upon the issuance of the certificate of building occupancy!
The Municipal 2ngineer shall report to the Municipal Treasurer the area occupied for
purposes of collecting the fee!
ARTICLE 2-. PUBLIC UTILITY POST REGULATORY FEE
There shall be collected fro" every person operating public utilities re1uiring the
installation of posts the a"ount of Fi,tee Pe(o( 7P1/.008 for every post installed along
public roads, pla>a, parks and other public places payable on or before the :*
th
day of
Hanuary of each year!
ARTICLE 2/. PERMIT FEE FOR THE CONDUCT OF GROUP ACTIVITIES
Sectio 1. I0"o(itio o, Fee. 2very person who shall conduct, or hold any progra", or
activity involving the grouping of people within the $urisdiction of this "unicipality shall obtain
a Mayor5s per"it therefore for every occasion of not "ore than twenty4four .:F/ hours and
pay the Municipal Treasurer the corresponding fee in the following schedule3

(! onference, "eetings, rallies and de"onstration in
outdoor, in parks, pla>as, roadsCstreets P B**!**
:! 7ances B**!**
6! oronation and ball B**!**
F! Pro"otional sales B**!**
B! Ether +roup &ctivities B**!**
Sectio 2. Ti0e o, P#+0et! The fee i"posed in this article shall be paid to the Municipal
Treasurer upon filing of application for per"it with the Municipal Mayor!
Sectio %. E*e0"tio. Progra"s or activities conducted by educational, charitable,
religious and govern"ental institutions free to the public shall be e#e"pted fro" the
pay"ent of the fee herein i"posed, provided, that the corresponding Mayor5s Per"it shall
be secured accordingly! Progra"s or activities re1uiring ad"ission fees for attendance shall
be sub$ect to the fees herein i"posed even if they are conducted by e#e"pt entities!
Sectio -! A$0ii(t'#ti6e P'o6i(io. & copy of every per"it issued by the Municipal
Mayor shall be furnished to the hief of Police or Station o""ander of the Philippine
8ational Police .P8P/ of the "unicipality who shall assign police officers to the venue of the
progra" or activity to help "aintain peace and order!
ARTICLE 2;. REGULATORY FEES OF REAL PROPERTY TRANSACTIONS
Sectio 1. I0"o(itio o, Fee(. There shall be i"posed the following fees on Real Property
Transactions with the Municipal &ssessor5s Effice and such fees to be paid to the Municipal
Treasurer, this "unicipality3
(! &nnotation of bail, a"orti>ation, "ortgage P B*!**Cta# declaration
or encu"brances
:! ancellation of &nnotation ;ee B*!**Cta# declaration
6! ertified True opy of Ta# 7eclaration B*!**Ccopy
F! ertified True opy of other docu"ents B*!**Ccopy
B! ertified Machine opy of Ta# 7eclaration B*!**Ccopy
)! ertified Machine opy of other docu"ents B*!**Ccopy
'! Revision ;ee or transfer of ta# declaration B*!**Clot
9! Aerification ;ee B*!**Clot
,! -nspection ;ee (**!**Cparcel
(*! LocationCAicinity Map B*!**Ccopy
((! ertification ;ee
a! ert! of Total Landholdings B*!**Ccopy
b! ert! of &ssess"ent B*!**Ccopy
c! ert! of with -"prove"ent B*!**Ccopy
d! ert! of 8o -"prove"ent B*!**Ccopy
e! ert! of %ith 2ncu"brance B*!**Ccopy
f! ert! of 8o 2ncu"brance B*!**Ccopy
(:! Mero# opy .Long/ :!**Ccopy
ARTICLE 2<. REGULATORY FEES ON SAND AND GRAVEL
Sectio 1. & Re3.!#to'+ Fee o, P1/.00 shall be collected for e6e'+ c.Bic 0ete' of sand,
gravel or boulder e#tracted fro" the river beds of the "unicipality!
ARTICLE 2=. REGULATORY FEE ON VIDEOAE
a! Vi$eoDe N a "achine for entertain"ent with the lyrics of the song appearing on the
screen for the person to sing along with!
b! Vi$eo P!#+e' N a device attached to a television set that can record and replay a
progra" or play a prerecorded videotape!
c! E(t#B!i()0et N one that is engaged in business of operating videokeCvideo player!
d! Noi(e N e#cessive, unnecessary sound which either annoys, disturbs, in$ures or
endangers the co"fort, repose, health, peace or safety of others!
e! So.$ N so"ething sensible and perceptible to the ear!
f! Le9$ #$ (.33e(ti6e i0#3e( N display of lustful, lascivious i"ages of persons not
suitable for "inors i!e!, wo"en dressed in their bikinis inviting "en dressed in their
trunks that e#presses lust and dancing inappropriately or persons kissing with "en and
wo"en wearing indecent clothing!
Sectio 2. I0"o(itio o, Fee(. EwnersCoperators of videoke.s/ shall register all units in the
Effice of the Municipal Treasurer and shall pay an annual registration fee for every e#isting
unit3
Aideoke for Rent Php F**!**
Aideoke Per"anently Utili>ed in Php )**!**
the 2stablish"ents
a! The use andCor operation of co""ercial videoke "achines "ust be regulated and a
per"it fro" the Effice of the Municipal Mayor "ust be secured before its operation!
b! -t shall be unlawful for any establish"ent to "ake, continue, or cause to be "ade or
continued any e#cessive, unnecessary, or unusually loud noise, or a noise which either
annoys, disturbs, in$ures or endangers the co"fort, repose, health, peace or safety of
others within the "unicipality!
c! 2stablish"ents located in residential areas shall be allowed to operate only at )3** &!M!
to ,3** P!M! unless it is enclosed to be sound proof so as not to annoy or to offend the
senses of the residents!
d! 8o establish"ent shall be allowed to operate between )3** &!M! to )3** P!M! in nearby
trial courts, schools, churches and other places of religious worship within the radius of
thirty .6*/ "eters unless it is e1uipped with sound proof devices to "ini"i>e
unnecessary noise outside that "ight disturb religious rites, court hearings and school
sessions!
e! -t shall be prohibited for the establish"ent the showing of lewd and suggestive i"ages in
the videoke "achine and shall likewise prohibits "inors fro" entering therein!
f! 8o students shall be allowed to enter videoke bars during class hours!
g! 2stablish"ent who e"ployed +uest Relation Efficers .+REs/ shall register the sa"e in
the Municipal Treasurer5s Effice and pay the necessary per"it thereof! Likewise, they
shall undergo pap s"ear checks every week at the Municipal Dealth Effice! ;ailure to
co"ply with this re1uire"ent shall be "eted with the corresponding penalty as
prescribed in this article!
h! 8o weaponsCfirear"s are allowed inside the videoke establish"ent, if do so, these shall
be deposited to the cashier of the establish"ent for safety purposes!
i! &ny owner, operator or "anager of the establish"ent found violating this Erdinance
shall pay a fine of3
irst #ffense P 6**!**
Second #ffense B**!**
Third #ffense (,***!**
Succeeding #ffenses The establish"ent will be closed by the
"ayor5s office, while their license or per"it
will be revoked and the videoke "achine
confiscated
ARTICLE 2>. REGULATORY FEES ON TOURISM ORIENTED2RELATED
ESTABLISHMENTS
Pursuant to &d"inistrative Erder 8o! ,*4*' of the Philippine Touris" &uthority
i"ple"enting Me"orandu" ircular 8o! ((B dated :F &pril (,,: fro" the Effice of the
President, the following license and registration fees are hereby i"posed on all touris"
orientedCrelated establish"ents such as hotels, travel agencies, professional congress
organi>ers, tourist transport operators, tourist inns, apartels, pension house, restaurants and
other si"ilar establish"ents3
Section >, &%A2E- A0E.C<
a. #icen*e 1ee

P 1,100.00
b. ,- 1ee >o.tional? 22.00
c. Branc( ;))ice 550.00
d. #egal &e*earc( 10.00
SEC&O. 9, &O1% 01#ES
a. #icen*e 1ee P 65.00
b. ,- 1ee 22.00
c. Src(arge
100J o) #icen*e
1ee
d. #egal &e*earc( 1ee 10.00
SEC&O. ?, &O1%SM %E-A&E#
ES&A!-S(ME.&S
a. Accreditation 1ee P 220.00
b. #egal &e*earc( 1ee 10.00
SEC&O. @, %ESO%&S
-icense Fee %e'istration
Fee
a. Cla** AAA P 2,200.00 P 5,500.00
b. Cla** AA 1,100.00 3,300.00
c. Cla** A 550.00 1,650.00
d. S.ecial ,ntere*t 550.00 1,650.00
e. ,- 1ee >;.tional? LLLLLLLLLL P 22.00
). #egal &e*earc( LLLLLLLLLL 10.00
SEC&O. 5, (O&E-S
a. -e #=e Cla** P
2,200.00
P 11,000.00
b. 1ir*t Cla** 1,"00.00 0,000.00
c. Standard Cla** 1,650.00 5,500.00
d. 9conom5 Cla** 1,100.00 3,300.00
e. Src(arge )or late
)iling
LLLLLLLLL 50J o)
#icen*e 1ee
). #egal &e*earc( 1ee LLLLLLLL... 10.00
g. ,- 1ee >;.tional? LLLLLLLL... 22.00
SEC&O. A, &O1%S& ..S
a. 6it( 50 or le**
lottable
room*
330.00 550.00
b. 6it( 51 room* bt
not
e=ceeding 100
550.00 025.00
c. wit( more t(an 100 %%0.00 1,100.00
nit*
d. ,- 1ee >;.tional? LLLLLLLLLL P 22.00
e. Src(arge )or #ate
)iling
LLLLLLLLLL 50J o) #icen*e
1ee
). #egal &e*earc( 1ee LLLLLLLLLL 10.00
SEC&O. 6, APA%&E--ES
a. 6it( %5 or le**
a.artment*
1"0.00 305.00
b. 6it( more t(an 100$
125
nit*
1"0.00 1,!05.00
c. ,- 1ee >o.tional? LLLLLLLLLLLP 22.00
d. Src(arge )or late )iling LLLLLLLLLLL 50J
o) #icen*e 1ee
e. #egal re*earc( LLLLLLLLLLL 10.00
SEC&O. B, P%OFESSO.A- CO.0%ESS O%0A./E%S
a. #icen*e 1ee LLLLLLLLL.L. 500.00
b. ,- 1ee >o.tional? LLLLLLLLLLL 22.00
c. #egal re*earc( LLLLLLLLLLL
10.00
SEC&O. 4, %ES&A1%A.&S
a. Accreditation 1ee LLLLLLLLLL..
220.00
b. ,- 1ee >o.tional? LLLLLLLLLLL 22.00
c. #egal re*earc( LLLLLLLLLLL
10.00
SEC&O. >:, &O1%S& &%A.SPO%& OPE%A&O%S
a. #icen*e 1ee .er nit LLLLLLLLL 2%5.00
1. B* 2%5.00
2. Coa*ter
165.00
3. Mini 8an
110.00
!. Car 02.50
b. Src(arge )or late )iling LLLLLLLLL 50J o)
#icen*e 1ee
c. ,- 1ee >o.tional? LLLLLLLL P 22.00
d. #egal &e*earc( 1ee LLLLLLLLL
10.00
Sectio 11. A$0ii(t'#ti6e P'o6i(io(
-n case the business sub$ect to regulatory fee is covered by a franchise which
e#e"pts the owner or operator fro" all kinds of fees, ta#es andCor licenses, particularly
containing the clause <this tax shall be in lieu of all taxes on all properties except real
properties used by the grantee under this franchise or si"ilar ter"s, said business is
dee"ed not covered and not sub$ect to the fees herein i"posed!
&ny person violating the provisions of this &rticle shall upon conviction, pay the fees
and surcharges herein i"posed and be punished by a fine of not "ore than Two Dundred
Pesos .P:**!**/ or i"prison"ent for a period of not "ore than three .6/ "onths, or both at
the discretion of the ourt!
CHAPTER IV. SERVICE FEES
ARTICLE %0. CLEARANCE FEES
Mayor5s learance
a! ;or local e"ploy"ent, scholarships, study grants and
Ether purpose not specified under the Rev! ode P '*!**
b! ;or firear" per"it BB*!**
c! ;or change of na"e :B*!**
d! ;or passport I visa application :B*!**
e! ;or application for ;ilipino iti>enship ),***!**
ARTICLE %1. SECRETARY?S FEES
Sectio 1. I0"o(itio o, Fee(. There shall be collected the following fees fro" every person
re1uesting for copies of official records and docu"ents fro" the offices of this "unicipality!

A0o.t o, Fee
.a/ ;or every page or fraction thereof
typewritten .not including the certificate
and notation/ P :B!**
b
.b/ ;or each certificate of correctness .with
seal of Effice/ written on the copy or
attached thereto B*!**
.c/ ;or certifying the official act of the Municipal
Hudge or other $udicial certificate with seal B*!**
ertified True Mero# opy of 7ocu"ents
.SB resolutions etc!/ B*!**
.d/ ;or certified copies of any papers, records,
decrees, $udg"ent or entry of which any person
is entitled to de"and and receive a copy .in
connection with $udicial proceedings/ for each
page B*!**
ertification of docu"ents .SB resolutions etc!/ B*!**

.e/ Photocopy or any other copy produced by
copying "achine per page F!** .Back to back/

.f/ o"puter Printout of resolutions, Erdinances, :!** .(page only/
Hournals, Minutes and other docu"ents

Te#t Enly %ith +raphics
Short Bond Paper P:!** P F!**
Long Bond Paper 6!** B!**
Printing of Resolution, Erdinance, Hournal, Minutes and
other docu"ents P :!** per page
.e/ ;iling ;ee for &d"inistrative ase B**!**
Sectio 2. E*e0"tio! The fees i"posed in this &rticle shall not be collected for copies
furnished to other offices and branches of the govern"ent for official business, e#cept for those
copies re1uired by the ourt at the re1uest of the litigant, in which case, charges shall be in
accordance with the above4"entioned schedule!
Sectio %. Ti0e #$ M#e' o, P#+0et. The fees shall be paid to the Municipal Treasurer
at the ti"e the re1uest, written or otherwise, for the issuance of a copy of any "unicipal record
or docu"ent is "ade!
ARTICLE %2. LOCAL CIVIL REGISTRY FEES
Sectio 1. I0"o(itio o, Fee(. There shall be collected for services rendered by the
Municipal Local ivil Registrar of this "unicipality the following fees3
.a/ Marriage ;ees3
(! &pplication for "arriage license (B*!**
:! Marriage license fee (B*!**
6! Marriage sole"ni>ation fee :B*!**
F! ;a"ily Planning ;ee B*!**
B! Marriage ounselling ;ee (B*!**

.b/ ;or registration of the following3

(! Legal -nstru"ents3
a! &cknowledge"entC&d"ission of Paternity B*!**
b! &ffidavit of Reappearance B*!**
c! Marriage Settle"ent B*!**
d! Ratification of &rtificial -nse"ination B*!**
e! Legiti"ation (**!**
f! 2lection of Phil! iti>enship B*!**
g! Repatriation B*!**
h! &ffidavit of 7elayed Registration B*!**
$! 2"ancipation of Minor B*!**
k! R!&! ,:BB .& U S ;/ (**!**

:! ourt 7ecrees
a! &doption B**!**
b! &nnul"ent of Marriage B,***!**
c! 7eclaration of Aoid Marriage B,***!**
d! Musli" 7ivorce B*!**
e! Legal Separation B*!**
f! orrection of 2ntry B*!**
g! hange of 8a"e hange of ;irstna"eC8ickna"e 6,***!**
h! 7eclaration of Presu"ptive 7eath B*!**
i! 8aturali>ation 6,***!**
$! Hudicial 7eter"ination of ;iliation B*!**
k! ivil -nterdiction B*!**
"! Ether legal docu"ents fro record purposes B*!**
n! Typographical error (,***!**
.c/ ertification ;ees . Birth, 7eath, Marriages and Ether
ivil Registry 7ocu"ents/
(! Transcription and ertified True opy of any civil registry docu"ents
a! for local use B*!**
b! for abroad
(B*!**
:! ertified Machine opy of any civil registry docu"ents
a! for local use B*!**
b! for abroad (B*!**
.d/ Burial ;ees3
(! Burial Per"it ;ee :'!B*
:! ;ee for e#hu"ation of cadaver :**!**
6! ;ee for re"oval of cadaver :**!**
F! Transfer Per"it ;ee (**!**
.d/ ;iling ;ee of the ;ollowing3
(! Migrant petitioner for change of ;irst 8a"e .Service ;ee/ (,***!**
:! orrection of TypographicalC lerical 2rror (,***!**
6! Migrant Petitioner for orrection of lerical 2rror B**!**
.Service ;ee/
.e/ Subscription ;ee of the LR3
a! En any civil registry docu"ent B*!**
.f!/ Research and Aerification ;ee3
a! En &ny civil registry docu"ent :B!**
Sectio 2. E*e0"tio(. The fee i"posed in this &rticle shall not be collected in the following
cases3
.a/ -ssuance of certified copies of docu"ents for official use at the re1uest of a co"petent
court or other govern"ent agency, e#cept those copies re1uired by courts at the
re1uest of litigants, in which case the fee should be collected!
.b/ -ssuance of birth certificates of children reaching school age when such certificates are
re1uired for ad"ission to the pri"ary grades in a public school!
.c/ Burial per"it of a pauper, per reco""endation of the Municipal Mayor, Aice Mayor or
the Sangguniang Bayan Me"ber!

Sectio %. Ti0e o, P#+0et. The fees shall be paid to the Municipal Treasurer before
registration or issuance of the per"it, license or certified copy of local registry records or
docu"ents!
Sectio -. A$0ii(t'#ti6e P'o6i(io. & "arriage license shall not be issued unless a
certification is issued by the ;a"ily Planning oordinating ouncil that the applicants have
undergone lectures on fa"ily planning!
ARTICLE %%. POLICE CLEARANCE FEE
Sectio 1. I0"o(itio Fee! There shall be paid for each police clearance certificate obtained
fro" the Station o""ander of the Philippine 8ational Police of this "unicipality the following
fees3
A0o.t o, Fee
(! ;or e"ploy"ent, scholarship, study grant,
and other purposes not hereunder specified P )*!**
:! ;or change of na"e B,B**!**
6! ;or application for ;ilipino citi>enship ),***!**
F! ;or passport or visa application :B*!**
B! ;or firear"s per"it application BB*!**
)! ;or PL2B clearance :B!**
'! ;or Technical -nspection 9*!**
Sectio 2. Ti0e o, P#+0et. The service fee provided under this &rticle shall be paid to the
Municipal Treasurer upon application for police clearance certificate!
ARTICLE %-. SANITARY INSPECTION FEE
SECTION 1. There shall be levied and collected a Sanitary ;ee based on the following
schedule3
S.B:(ectio 1.1 S#it#'+ I("ectio Fee( N &ll businesses, industrial,
co""ercial or agricultural establish"ents, including houses, accessories and buildings for
rent, shall secure the Sanitary -nspection ertificates for the purposes of supervision and
enforce"ent of e#isting rules and regulations on sanitation upon pay"ent to the Municipal
Treasurer of the following &nnual ;ees, to be paid by the operator, or in case of a
corporation, the general "anager or person responsible for its "anage"ent!
a! Manufacturers, producers, foundry shops, laboratories,
private "arkets, shopping centers, talipapas, warehouses
private hospitals and private schools, gasoline depot
and service station (**!**
b! &"use"ent places such as theaters, coliseu", sauna
baths, cockpit establish"ents, etc! 9'!B*
c! -"porters, e#porters and wholesalers 'B!**
d! Public eating places, such as restaurants, refresh"ents
parlors, carinderias, etc! :!B*
e! &part"ents, houses for rent, accessories, boarding
houses and other si"ilar establish"ents ! ! ! ):!B*
f! ;or establish"ent offering services such as welding,
vulcani>ing shop, printer, publisher, tailor shop,
barber shop and other si"ilar businesses ! ):!B*

g! Retailer and other establish"ents, not included in the
the above for each sales outlet ! ! ):!B*
Sectio 2. Ti0e o, P#+0et. The fees i"posed in this &rticle shall be paid to the Municipal
Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal
Dealth Efficer and upon renewal of the sa"e every year thereafter within the first twenty .:*/
days of Hanuary!
.a/ The Municipal Dealth Efficer or his duly authori>ed representative shall conduct an annual
inspection of all establish"ents and buildings, and accessories and houses for rent, in
order to deter"ine their ade1uacy of ventilation, general sanitary conditions and propriety
for habitation!
.b/ The Municipal Dealth Efficer shall re1uire evidence of pay"ent of the fee i"posed herein
before he issues the sanitary inspection certificate!
ARTICLE %/. SERVICE FEES FOR HEALTH E1AMINATION
Sectio 1. I0"o(itio o, Fee. There will be collected a fee of Twenty Pesos .P:*!**/ fro"
any person who is given a physical e#a"ination by the Municipal Dealth Efficer or his duly
authori>ed representative, as re1uired by e#isting ordinances!
& fee of T9et+ Fi6e Pe(o( 7P2/.008 shall be collected for each additional copy of
subse1uent issuance of a copy of the initial "edical certificate issued by the Municipal Dealth
Efficer!
Sectio 2. Ti0e o, P#+0et. The fee shall be paid to the Municipal Treasurer before the
physical e#a"ination is "ade and the "edical certificate is issued!
.a/ -ndividuals engaged in an occupation or working in the following establish"ents, are
hereby re1uired to undergo physical and "edical e#a"ination before they can be
e"ployed and once every si# "onths .)/ thereafter!
(! ;ood establish"ents N establish"ents where food or drinks are "anufactured,
processed, stored, sold or served!
:! Public swi""ing or bathing places!
6! 7ance schools, dance halls and night clubs 4 include dance instructors, hostess,
cooks, bartenders, waitresses, etc!
F! Tonsorial and beauty establish"ents 4 include e"ployees of barber shops,
beauty parlors, hairdressing and "anicuring establish"ents, e#ercise gy"s and
figure slenderi>ing saloons, facial centers, aro"atherapy establish"ents, etc!
B! Massage clinics and sauna bath establish"ents 4 include "asseurs, "assage
clinicCsauna bath attendants, etc!
)! Dotel, "otels and apart"ents, lodging, boarding, or tene"ent houses, and
condo"iniu"s!
.b/ Ewners, "anagers or operators of the establish"ents shall see to it that their e"ployees
who are re1uired to undergo physical and "edical e#a"inations have been issued the
necessary "edical certificates!
.c/ The Municipal Dealth Efficer shall keep a record of physical and other health e#a"inations
conducted, and the copies of "edical certificates issued indicating the na"e of the
applicant, the date and the purpose for which the e#a"ination was "ade!
Sectio -. Pe#!t+. & fine of ;ive Dundred Pesos .PB**!**/ shall be paid by the owner,
"anager or operators of the establish"ent for each e"ployee found to be without the
necessary "edical certificates!
ARTICLE %;. DOG VACCINATION FEE
Sectio 1. I0"o(itio Fee. There shall be collectedCi"posed fro" every owner of the dog
a vaccination fee of T9et+ Pe(o( 7P 20.008 for every dog vaccinated within the territorial
$urisdiction of this "unicipality!
Sectio 2. Ti0e o, P#+0et. The fee shall be paid to the Municipal treasurer prior to the
vaccination of the dog in close coordination with the Municipal &gricultural Effice and the
Effice of the Provincial Aeterinarian!
(! Aaccination &gainst Rabies N "eans the inoculation of a dog with rabies
vaccine licensed for the species by the Bureau of &ni"al -ndustry,
7epart"ent of &griculture! Such vaccination "ust be perfor"ed by trained
individual fro" B&U, Provincial Aeterinarian Effice and Municipal &griculture
Effice!
.a/ 2very dog 6 "onths of age and older should be sub"itted by the
owner for vaccination against rabies every year! Ooung dogs shall be
vaccinated within thirty .6*/ days after they have reached three
"onths of age!
.b/ 7uring free "ass dog rabies vaccination ca"paign, every dog 6
"onths of age and older should be sub"itted by the owner for
vaccination! 7ogs not sub"itted on the scheduled date or within one
"onth thereafter shall be e#ter"inated under the supervision of the
Municipal Rabies ontrol &uthority! Beco"es optional after a "ass
dog rabies vaccination ca"paign covering at least 9*G of the dog
population!
:! -t shall be the duty of each trained vaccination when vaccinating any dog to
co"plete certificate of rabies vaccination .in duplicate for each ani"al
vaccinated/! The certificate shall include the following infor"ation!
.a/ Ewners na"e, address and telephone nu"ber if any
.b/ 7escription of dog .color, se#, "arkings, age, na"e, species and
breed if any/
.c/ 7ates of vaccination and vaccine e#piration if known
.d/ Rabies vaccination tag nu"ber
.e/ Aaccine produced
.f/ AaccinatorJs signature
.g/ Aeterinarians license nu"berC vaccinatorJs address
The dog owner shall be provided with a copy of the certificate! The veterinarianC
vaccinator will retain one copy for the duration of the vaccination! & durable "etal or plastic
tag, serially nu"bered issued by the veterinarianC vaccinator, shall be securely attached to
the collar of the dog!
8ET2 3 The above provisions "ay not apply in a "ass vaccination progra"! 7uring a free
"ass dog vaccination, the cost shall be borne by the owner after the scheduled date!
F! Do3 Re3i(t'#tio o' Lice(i3 N 2very dog shall be registered by their
owner upon reaching the age of 6 "onths and every year thereafter!
Unvaccinated dogs registered after reaching the age of 6 "onths and dogs 6
"onths old and above not previously registered shall be vaccinated upon
registration! The dog owner shall pay such registration fee as "ay be
deter"ined by the Municipal ouncil! The registration officer shall provide the
owner with a certificate of certification for the dog and affi# to a distinguished
collar tag as proof of registration!
B! E!i0i#tio o, U'e3i(te'e$ Do3 N Unregistered dogs over the age of F
"onths shall be sei>ed and hu"anely e#ter"inated under the supervision of
a licensed veterinarian or the Municipal Rabies ontrol &uthority or
vaccinated under the provisions of Section 6 .F/!
The licensed veterinarianC trained vaccinator or the Municipal Rabies ontrol
&uthority shall give the guidance on the e#ter"ination "ethods to be used .shooting,
poisoning, carbon dio#ide or anesthetic overdose or decapitation/ in a different environ"ent
.area of habitation, "arketplace, rubbish du"ps, open countryside, etc!/
The license veterinarian, trained vaccinator, the Municipal Rabies ontrol &uthority
or a police officer "ay enter any land for the purpose of sei>ing or e#ter"inating a dog
which is liable to be sei>ed under this section!
8ET2 3 2li"ination is based on the presence or absence of a dog tag andCor a registration
or vaccination certificate!
The Provincial Aeterinarian and the M&E is tasked to deter"ine the age of the dogs!

)! Reporting of Biting -ncidents 4 The owner of a dog which has bitten any
person and the person who has been bitten shall, within :F hours of the
occurrence, report the incident to the Municipal Rabies ontrol &uthority, a
health care worker or a police officer receiving such infor"ation who shall
i""ediately trans"it it to the Municipal Rabies ontrol &uthority for
investigation!
'! The owner of a dog which has bitten any person shall be responsible for all
the Treat"ent and dog e#a"ination!
9! ;inancial support for the activity shall be borne by the Municipal +overn"ent,
Provincial +overn"ent and the Barangay +overn"ent!
Sectio -. Pe#!t+. &ny dog owner who fails to abide by any of the provisions of his
ordinance shall be sub$ected to a fine of Two Thousand ;ive Dundred .P:,B**!**/ Pesos
without pre$udice to the provision of Section 6 .'/!
-t shall be the responsibility of the Municipal Rabies ontrol &uthority to ad"inister
this ordinance, and to pro"ulgate the necessary rules and regulations for its
i"ple"entation! 2nforce"ent shall be the responsibility of the Municipal Rabies ontrol
&uthority as defined under Section ( of this article!
ARTICLE %<. ELECTRICAL INSPECTION FEE
Sectio 1. I0"o(itio o, Iiti#! #$2o' A.#! E!ect'ic#! I("ectio Se'6ice Fee(
2very person or entity who shall install, or cause to be installed or altered any e#terior
electrical lighting, power, telegraph, or any other electrical syste" or line shall voluntarily allow
said electrical installation to be initially inspected before the sa"e beco"es operational! &
violation of this Section shall cause the applicant to pay a Thirty Pecos .P6*!**/ fine each of
non4co"pliance!
Likewise, it shall be the duty of the Municipal 2lectrician or any of his duly authori>ed
deputies to conduct an annual electrical works inspection to deter"ine their service ability!
Rates for inspection are as follows3
7#8. 2lectrical -nstallation P :B!**
7B8. Fo' Li3)ti3 #$ Po9e' S+(te0 e9!+ i(t#!!e$ #$2o' o"e'#ti3, (.BHect to iiti#!
o' #.#! i("ectio #( t)e c#(e 0#+ Be4
b!(! for each light, switch or convenience outlet inspected (!**
b!:! for each re"ote switch inspected *!B*
b!6! for each re"ote control "aster switch inspected :!B*
7c8. Fo' e#c) o, t)e ,o!!o9i3 e!ect'ic#! #""#'#t.( o' #""!i#ce i("ecte$4
c!(! range and heater (@% or less P B!**
c!:! ;or additional kilowatt or a fraction thereof :!B*
c!6! for each refrigerator or free>er B!**
c!F! for each washing "achine or dryer :!B*
c!B! for each hair curling apparatus or hair dryer B!**
c!)! for each electric fan :!B*
c!'! for each electric typewriter or adding "achine ! B!**
7$8. Fo' e#c) o, t)e ,o!!o9i3 #i' co$itioi3 (+(te0( i("ecte$3
d!(! ;or each air conditioning outlet P :!B*
d!:! Unit or window type, each unit of (DP B!**
d!6! Package or centrali>ed 6DP or less than BDP :B!**
d!F! Blower and handling unit N for each "otor
of (CFDP or less (:!B*
7e8. Fo' e#c) o, t)e ,o!!o9i3 e!ect'ic#! #""#'#t.( i("ecte$4
e!(! ;or each bell, annunciator syste" P B!**
e!:! ;or each fire alar" :!B*
e!6! ;or each arc .light/ la"p (:!B*
e!F! ;or each flasher, beacon light B!**
e!B! ;or each #4ray e1uip"ent :B!**
e!)! ;or each battery rectifier (:!B*
e!'! for each electric welder3
;irst @A&C@% B!**
;or each succeeding @A&C@% or fraction thereof (!:B
e!9! ;or each heating e1uip"ent3 (@% or fraction thereof (!:B
e!,! ;or each telephone switch board .PBM, P&BM, etc/ (:!B*
each trunkline B!**
e!(*! 2ach telephone apparatus :!B*
e!((! ;or each "aster interco" B!**
;or each slave ! ! ! ! ! ! :!B*
7,8. Fo' e#c) o, t)e ,o!!o9i3 e!ect'ic 0ete'( i("ecte$4
f!(! ;or each "otor and controlling apparatus of
(CFDP or less P B!**
f!:! ;or each "otor and controlling apparatus
above (CFDP but not e#ceeding BDP (*!**
f!6! ;or each "otor and controlling apparatus
above BDPbut not e#ceeding (*DP (B!**
f!F! ;or each "otor and controlling apparatus
above (*DP but not e#ceeding :*DP :B!**
738. Fo' e#c) o, t)e ,o!!o9i3 3ee'#to'( i("ecte$4
g!(! ;or each generator & or 7, ( @% or less B!**
g!:! ;or each generator & or 7 above (@%4B@% (*!**
g!6! for each generator & or 7 above B@%
for each additional fraction thereof :!B*
7)8. Fo' e#c) o, t)e ,o!!o9i3 t'#(,o'0e' #$ (.B:(t#tio i("ecte$4
h!(! ;or each transfor"er (@A& or less :!B*
h!:! ;or each transfor"er above (@A&, each
additional @A& or fraction thereof (!:B
7i8. Fo' te0"o'#'+ e!ect'ic#! !i3)t(, i(t#!!#tio 0#$e $.'i3 ("eci#! occ#(io(2
Ce!eB'#tio( i("ecte$4
i!(! ;or each light, switch, convenience outlet *!'B
i!:! Te"porary light for construction shall be charged the sa"e
regular fee provided for in this section
7H8. Fo' e#c) o, t)e ot)e' e!ect'ic #""#'#t.( i("ecte$
ot 0etioe$ #Bo6e B!**
7D8. Fo' e#c) o, t)e e!ect'ic#! i("ectio (e'6ice(4
k!(! ;or conde"ning each of the above4"entioned apparatus or
electrical "achineries "entioned above! (:!B*
k!:! ;or each relocation or separation of electric "otor (:!B*
k!6! ;or issuance, cancellation of wiring per"it ! (:!B*

Sectio 2. Ti0e o, P#+0et2S.'c)#'3e 4The service fees e#pressed in this Section shall
be paid to the Municipal Treasurer upon application with the Municipal 2lectrician and
before the issuance of the per"it of inspection certificate! & surcharge of twenty4five/ :BG of
the original a"ount due be charged against the owner, co"pany, or person4in4charge of the
establish"ent for late pay"ent and non4co"pliance!
Sectio %. A$0ii(t'#tio P'o6i(io( N The ad"inistration and i"ple"entation of fees
herein i"posed shall be sub$ect to the provisions of Erdinance 8o! :) Series of (,)* of the
Municipal ouncil, this Municipality, and the provisions of e#e"ption laws which are or "ay
hereafter be enforced! There is hereby i"posed the following electrical inspection fees for all
factories, business houses, co""ercial buildings and residential houses, provided, that the
inspection herein provided shall be "ade every year for e#isting buildings and houses and
for newly co"pleted construction before occupancy and every year thereafter!
ontracts for electrical installations awarded to private contractors whether in public
or private buildings occupied by govern"ent offices shall be sub$ect to the pay"ent of the
regular inspection fees herein provided!
Sectio -. Pe#!t+ N &ny person violating the provisions of the &rticle shall, upon
conviction, be punished by a fine of not "ore than Two Dundred Pesos .P:**!**/ or
i"prison"ent for a period of not "ore than three .6/ "onths or both at the discretion of the
ourt!
ARTICLE %=. FIRE INSPECTION FEE
Sectio 1. I0"o(itio O, Fee(! 8o natural or $uridical person shall hence, keep or store at
his place of business or elsewhere in the "unicipality, any fla""able, e#plosive or highly
co"bustible "aterials without first securing a per"it fro" the hief of ;ire 7epart"ent, to
be granted after inspection of the place and upon pay"ent of the corresponding fees hereof
as follows3
a! +asoline storage and li1uefied petroleu" depot,
services station for gasoline0 steel plants, soft drinks
"anufacturers0 warehouses0 laboratories, foundry
shops, "achine shops, shopping centers, private
hospitals and private schools )**!**
b! &"use"ent places such as theaters, coliseu",
sauna bath, cockpit establish"ents, etc ! 6**!**
c! Public eating places such as restaurants, refresh"ent
parlors carinderias, etc! (B*!**
d! 2stablish"ent offering services such as welding, vulcani>ing
Printing, tailoring, and other si"ilar establish"ents (B*!**
e! 2stablish"ents, houses for rent, accessories,
boarding Douses and other si"ilar establish"ents (**!**
f! -"porter, e#porter and wholesaler (B*!**
g! Retaile, and other establish"ents not included
in the above 'B!**
h! Residential houses 'B!**
i! -nstallations of cooking appliances fueled by pressuri>ed or
unpressuri>ed kerosene, li1uefied petroleu" gas and other
fuel oils 6**!**
Sectio 2. Ti0e o, P#+0et. The fees i"posed in this Section shall be paid to the
Municipal Treasurer upon application with the Effice of the hief of ;ire 7epart"ent for
inspection for the purpose of securing a per"it under e#isting pertinent ordinances giving
re1uire"ents!
CHAPTER V. MUNICIPAL CHARGES
A'tic!e %>. MARAET FEES AND RENTALS
Sectio 1. T)e B#.#3 Co00e'ci#! Co0"!e*. The Bauang o""ercial o"ple# is
co"prised that parcel of land owned by the Municipality "ore particularly described as follows3
Bounded on the 8orth by Ro"eo de +u>"an Street0 on the South by Erti> Street0 on the 2ast
by Mac&rthur Dighway0 on the %est by P! a"pos Street!
-t also includes Erti> Street, Ro"eo de +u>"an Street and P! a"pos Street which
are occupied during "arket days!
Sectio 2. ;or purposes of this section, the following identification and definitions are hereby
"ade3
#.8 St#!! 4 any enclosure, co"part"ent, booth or table where a vendorClessee displays
his "erchandise andCor conducts business!
B.8 Ec!o(e$ St#!! 4 a space shut in with roof, walls and doors which is rented out on a
"onthly basis!
c.8 O"e St#!! 4 any space within the peri"eter of the "unicipal "arket other than an
enclosed stall and an open space which is rented out on a daily basis!
$.8 O"e S"#ce 4 any space within the peri"eter of the Bauang o""ercial o"ple#,
other than enclosed stall and an open stall which is rented out to transient vendors
on a daily basis! -t includes space on Ro"eo de +u>"an St!, P! a"pos St! and
Erti> St!
Sectio %. There shall be a 0#'Det et'#ce ,ee to be collected in the following "anner3
En the "arket value of the co""odity or "erchandise brought to the "unicipal "arket
for sale on a transient naturePPPPPP %5
Sectio -. The covered stalls at the highway $unction leading to Baguio ity shall be charged
with a 0ot)!+ 'et#! o, T9et+ Si* Pe(o( 7P2;.008 "e' (I.#'e 0ete' o, #'e# occ."ie$.
Sectio /. Upon effectivity of this Erdinance the following provisions shall be enforced3
A!! !e#(e cot'#ct( co6e'i3 t)e (t#!!( i t)e P.B!ic M#'Det Be 'ee9e$.
Sub4leasing or any for" of transfer of award of any stall at the Bauang o""ercial
enter is strictly prohibited!
Sectio ;. A+ 6io!#tio ()#!! Be "e#!iFe$ i t)e ,o!!o9i3 0#e'4
a! -neffectivity of the sub4lease0
b! The e#isting award shall be cancelled and the sub4lessor and the sub4lessee will
be per"anently dis1ualified fro" operating any stall or space in the Municipal
Market!
c! 8o person shall be allowed to operate "ore than one .(/ stall at the Bauang
o""ercial enter! Dowever, persons who are operating "ore than one stall as
of the date of effectivity of this Erdinance shall be allowed to operate two .:/
stalls!
d! &ny stallholder who fails to pay rental e1uivalent of two .:/ "onths shall be
sub$ected to a cancellation of the stall lease contract! The awardee who shall
ne#t operate the vacated stall shall pay all back rentals as a condition for the
award of the lease in his favor!
e! The pay"ent of annual "unicipal ta#es, licenses and fees by a "arket stall
holder shall not be accepted, without pre$udice to the penalties, surcharges and
interest i"posed for the late pay"ent under this ode, unless said stall holder
shall present hisCher applicable license issued by the 7epart"ent of Trade and
-ndustry!
Sectio <. There shall be collected fro" any person occupying space allocated and
designated for daily per"anent vendors, other than transient vendors occupying identical
spaces daily and selling the sa"e class or kind of goods or articles!
Sectio =. &ll other spaces of the "arket not otherwise declared as per"anent stall, fi#ed
stalls andCor daily per"anent vendors are hereby allocated for transient vendors and the
following fees are hereby i"posed on all co""odities or brought for sale into the "arket!
Sectio >. A$0ii(t'#ti6e P'o6i(io(. 7uly licensed suppliers or distributors of goods,
co""odities or general "erchandise of per"anent occupants of "arket stalls as well as the
occupants when they bring in the goods, "erchandise or co""odities to replenish or aug"ent
their stocks shall not be considered as transient vendors re1uired to pay the "arket entrance
fee herein i"posed!
ash tickets shall be issued to the vendors buying the sa"e and his na"e shall be
written on the back thereof! The cash ticket shall pertain only to the person buying the sa"e
and shall be good only for the space or spaces of the "arket spaces to which they are
assigned while in the hands of the original purchaser! -f a vendor disposes of his
"erchandise to another vendor, the latter shall be sub$ect to new tickets if he desires to sell
the sa"e even the sa"e place occupied by the previous vendor!
Per"anent stalls shall be leased on a "onthly basis, said lease to continue indefinitely as
long as the lessee faithfully co"plies with his financial and other obligation to the
"unicipality as well as all laws, rules and regulations and ordinances as herein set forth and
referred to! S.B:!etti3 is hereby prohibited!
Sectio 10. Ret#!(
#. O'$i#'+ St#!!( 7"e' (I.#'e 0ete' "e' $#+8
a!(! Meat PB!**
a!:! &ll enclosed Stalls 6!**
Baguio Aegetables
Poultry Products
Mini +roceries
Rice
&gricultural Products
Ethers
&ll that are not listed shall pay 6G of the "arket value of their goods!
Sectio 11. o""ercial enter Stall Rights .(Refundable upon closure less payables)
Rights
a! Eld Aendors P :*,***!**
b! 8ew Aendors P 6B,***!**

Sectio 12. B#.#3 Co00e'ci#! Co0"!e* #$ P!#F# J.ctio.
#. Ret#!(
R#te(
a!(! ;irst ;loor .per s1!"! Cday/
a! ;ront stalls P '!:*
b! Pri"e Stalls )!6*
c! Ether stalls B!F*
a!:! Second ;loor .per s1!"!Cday/
a! 2ateries P :!**
b! Ether stalls :!**
Rentals for the Second Floorshall apply to the Second onstruction Phase of stalls at the
Second ;loor!
Fi'(t F!oo'
a! ;ront Stalls
(! (:!B s1!"! P (:*,***!**
:! ('!B s1!"! (B*,***!**
Seco$ F!oo'
a! ) s1!"! P (B,***!**
b! 9 s1!"! :*,***!**
c! (* s1!"! :B,***!**
d! (: s1!"! 6*,***!**
e! 2ateries
e!(! ::!B s1!"! F*,***!**
e!: ('!B s1!"! 6*,***!**
e!6! (B!* s1!"! :B,***!**
Sectio 1%. &ny interested partyCies is hereby allowed to rent for si# .)/ "onths, any vacant
stalls at the Bauang o""ercial co"ple#, renewable for the sa"e period without paying
any rights, provided, that when another partyCies interested to ac1uire the rights, the latter
shall pay given a preference if he so desire! Dowever, if the latter refuse the rights despite
notice after si# .)/ "onths period, his rental shall be dee"ed ter"inated and be awarded to
any lessee who ac1uired the rights!
Sectio 1-. -n case of secondary sale of rights, a Transfer ;ee of ;ive Thousand Pesos
.PB,***!**/ shall be i"posed upon the lesseeCvendor of any leased stalls!
Ri3)t(
(! ;irst ;loor
a! Pri"e Stalls P )*,***!**
b! Erdinary Stalls F*,***!**
c! (* s1! "! 9*,***!**
:! Second ;loor
a! ) s1! "! P 6*,***!**
b! 9 s1! "! 6B,***!**
c! (* s1! "! F*,***!**
d! (: s1! "! FB,***!**
0. Pla1a*2unction
Rights
2#isting stalls Php :*,***!** per stall
Mini stalls Php (*,***!** per stall
Provided, in case there will be one or "ore applicants for one .(/ stall or stalls, the
Municipality has the option to bid said stalls to said applicants and the one with the highest
bid has the right to apply!
Provided further, that the contract between the stall owner and the Municipality as
represented by the Municipal Mayor shall be "ade and followed accordingly by both parties!
That as stipulated in the said contract, the owner shall pay the processing fee of ;-A2
DU87R27 .PB**!**/ P2SES, 8otarial ;ee of ;-A2 DU87R27 P2SES .PB**!**/, a one
ti"e Maintenance Cfee of E82 TDEUS&87 P2SES .P(,***!**/ and Ene "onth advance
rental upon assu"ing the stall!
Sectio 1/. That a (*G increase in the cost of the rental of stalls shall take effect on the
third year of occupancy and every two years thereafter!
Sectio 1;. ;or every telephone line installed to any stall owner, an installation fee of
P(,***!** shall be collected fro" the installing telephone co"pany!
Sectio 1<. OTHER INCOME
7elivery ;ee .adopt e#isting fee/
Parking ;ee .delivery vehicle/ P 6!**
Restroo" ;ee :!**Cperson
&"bulant
Space Rental '!**Cs1! "!
.Regular I Market 7ays/
SECTION 1;. SD27UL2 E; ST&LLS &87 R28T&BL2 &R2&S
SCHEDULE OF STALLS AND RENTABLE AREAS
BLOCK
MEASURED UNIT AREA IN SM NO. OF STALLS LEASABLE AREA IN SM
Meats Fis, Fruits -e%.
/rocs.
Dry /oods
0ats Meats Fis,
Fruits -e%.
/rocs.
Dry /oods
0ats Meats Fis,
Fruits -e%.
/rocs.
Dry /oods
0ats T1TA2+
1 &." 1! #! #!
! &." 13 '& '&
& &." 1! #! #!
# &." 13 '& '&
" &." 1! #! #!
' &." 13 '& '&
$ &." 13 '& '&
3 &." 1! #! #!
( &." 13 '& '&
10 &." 1! #! #!
11 &." 13 '& '&
1! &." 1! #! #!
1& " 1! '0 '0
1# " 13 (0 (0
1" " 1! '0 '0
1' " 13 (0 (0
1$ " 1! '0 '0
13 " 10 "0 "0
1( " 13 (0 (0
!0 " ' &0 &0
!1 " 13 (0 (0
!! " # !0 !0
!& " 10 "0 "0
!# " 1! '0 '0
!" '.!" 13 11!." 11!."
!"a '.!" ! 1!." 1!."
!' '.!" 10 '!." '!."
!'a '.!" ! 1!." 1!."
!$ $ 1' 11! 11!
!3 $ 1' 11! 11!
!( $ 1' 11! 11!
&0 $ 1' 11! 11!
&1 '.!" # !" !"
&1a '.1& 1 '.1 '.1
&! '.!" 10 1' 1 100 10 110
&& '.!" 10 1' 1 100 10 110
&# '.!" # !" 0 !"
&#a '.1& 1 '.1 '.1
+45T1TA2+ (0 (0 1"0 $# '' &1" &1" $"0 #'!.! #'3 0 !&10.!
&" '.!" 10
&"a 1!." 1 '!." '!."
&' '.!" ( 1!." 1!."
&'a 1!." 1 "'.& "'.&
&'6 10.# & 1!." 1!."
&$ $.33 (.$! 11 ( &1.& &1.&
&3 $.33 1! 1" # 3'.$ 3$." 1$#.!
&( 1!." # 113.! #$.3 11'
&(a 1!." 1 "0 "0
#0 1!." # 1!." 1!."
#0a 1!." 1 "0 "0
1!." 1!."
+45T1TA2+ 0 0 0 1!." 1".$' 10$ 0 0 0 1( !' !3 0 0 0 113.3 !0#.( &1$ "(0.&
+TA22+7/FA
ARTICLE -0. FISHERY RENTALS, FEES AND CHARGES
Sectio 1. De,iitio o, Te'0(. %hen used in this &rticle!
.a/ Marginal isherman refers to an individual engaged in subsistence fishing which shall be
li"ited to the sale, barter or e#change of "arine products produced by hi"self and his
i""ediate fa"ily, and whose annual net inco"e fro" fishing does not e#ceed ;ifty
Thousand Pesos .PB*,***!**/ or the poverty line established by 827& for the particular
region or locality whichever is higher!
.b/ Municipal "aters include not only strea"s, lakes and tidal waters within this "unicipality,
not being the sub$ect of private ownership, and not co"prised within national parks, public
forests, ti"ber lands, forest reserves, or fishery reserves, but also "arine waters included
between two .:/ lines drawn perpendicular to the general coastline fro" points where the
boundary lines of the "unicipality to the sea at low tide and a third parallel with the general
coastline and fifteen .(B/ kilo"eters fro" it!
.c/ %essels include every sort of boat, craft, or other artificial contrivance used as a "eans of
transportation on water!
Sectio 2. I0"o(itio o, Fee(. The "unicipality shall have the e#clusive authority to grant the
following fishery privileges within its "unicipal waters and i"pose rentals, fees, or charges
therefro"3
.a/ To erect fish corrals, oyster, "ussel, or other a1uatic beds or bangus fry areas!
.b/ To gather, take or catch bangus fry, prawn fry or kawag4kawag or fry of other species and
fish fro" "unicipal waters by nets, traps or other fishing gears!
Marginal fisher"en shall be e#e"pt fro" any rentals, charge or any other i"position
whatsoever!
Sectio %. G'#t o, Fi()e'+ Ri3)t( B+ P.B!ic A.ctio. 2#clusive fishery privileges to erect
fish corals, oyster, "ussel or other a1uatic beds or ?bangus? fry areas and to take or catch
?bangus? fry or ?kawag4kawag? or fry of other species of fish for propagation shall be awarded
to the highest bidder in a public auction to be conducted by a co""ittee upon authori>ation of
the Sangguniang Bayan!
7uly registered organi>ations and cooperatives of "arginal fisher"en shall have the
preferential right to such fishery privileges without being re1uired to undergo the bidding! -n the
absence of such organi>ations and cooperatives or upon failure to e#ercise their preferential
right, other parties "ay participate in the said public bidding!
;or this purpose, there is hereby created a co""ittee to conduct the public auction to
be constituted as follows3
.a/ The Mayor or his duly authori>ed representative as hair"an0
.b/ 2ight .9/ "e"bers of the Sangguniang Bayan to be designated by said body,
.c/ The Municipal Treasurer
.d/ M.ici"#! T'e#(.
.e/ M.. A3'i. O,,.
.f/ MPDC K#( (ec'et#'i#t 0e0Be'
The o""ittee shall advertise the call for sealed bids for the leasing of a >one or >ones
of "unicipal waters in public auction for two .:/ consecutive weeks 7ot !e(( t)# 1/ $#+(
"'io' to t)e )o!$i3 o, t)e ".B!ic #.ctio8 in the bulletin board 7i !oc#! 0e$i#. I, #+, i
t)e B.!!eti Bo#'$8 of the "unicipal hall #$ ot)e' co("ic.o.( "!#ce(! -f no bids are
received within a period of two .:/ weeks, such notice shall be posted for another two .:/
weeks! -f after two .:/ notices for the grant of e#clusive fishery rights through public auction,
there are no interested bidders, the Sangguniang Bayan shall grant the rights within the definite
area or portion of the "unicipal waters to any interested individual upon pay"ent of a license
fee fi#ed herein!
The notice advertising the call for bids shall indicate the date and ti"e when such bids
shall be filed with the Municipal Treasurer!
&n application to participate in the public bidding shall be sub"itted to the Municipal
Mayor in a for" prescribed therefor! Upon sub"itting a sealed bid, a person shall acco"pany
such bid with a deposit of at least Twenty ;ive Thousand Pesos .P:B,***!**/ which a"ount
shall be deducted fro" the first rental by the person should the bid be awarded to hi"!
&t the ti"e and place designated in the notice, the o""ittee sitting en banc shall
open all the bids and award the lease to the 1ualified bidder offering the highest bid! The lease
shall be e#ecuted within ten .(*/ days after the award is "ade by the o""ittee and if the
successful bidder refuses to accept, or fails or neglects to e#ecute the lease within such ti"e,
his deposit shall be forfeited in such case another bidding shall be held!

The deposits of the unsuccessful bidders shall be returned upon the e#ecution of the
lease contract by the successful bidder or before the calling of another bid!
Sectio -. D.'#tio o, Le#(e. The grant of lease of fishery rights through public auction shall
be for a period of five .B/ years!
Sectio /. Goi,ic#tio o, M.ici"#! &#te'(. The "unicipal waters of the "unicipality are
hereby divided and classified into >ones for purposes of granting a lease or e#clusive fishery
rights through public auction as prescribed in Section B&!*:! as follows3
Lone ( 4 ;ro" Pagdalagan Sur to Baccuit &rea
Lone : 4 ;ro" Taberna to Pudoc
Lone 6 4 ;ro" Pilar to Payocpoc 8orte 2ste
Lone F 4 ;ro" Payocpoc 8orte Eeste to Urayong
Sectio ;. I0"o(itio o, Fee(. There shall be collected the following license fee for the grant
of e#clusive fishery rights to erect fish corrals, operate fishponds or oyster, "ussel or a1uatic
beds, or take or catch ?bangus? fry or ?kawag4kawag? or fry of other species of fish for
propagation, if there are no interested bidders in the public auction!

A0o.t o, Fee
(! Eperation of fishponds or oyster culture
beds, per hectare P B,***!**
:! atching ?bangus? fry or ?kawag4kawag?
less than (,*** s1!"! (*,***!**
(,*** s1!"! or "ore but less than :,*** s1!"! (B,***!**
:,*** s1!"! or "ore but less than F,*** s1!"! :*,***!**
F,*** s1!"! or "ore but less than ),*** s1!"! :B,***!**
),*** s1!"! or "ore but less than 9,*** s1!"! 6*,***!**
9,*** s1!"! or "ore 6B,***!**
6! ;ish corrals or fishpens in inland fresh waters3
Less than B** s1!"! :,***!**
B** s1!"! or "ore but less than (,*** s1!"! :,B**!**
(,*** s1!"! or "ore but less than B,*** s1!"! 6,***!**
B,*** s1!"! or "ore but less than (*,*** s1!"! B,***!**
(*,** s1!"! but less than (B B,B**!**
(B,*** or "ore plus :!** for every s1! "! plus :!**
F! ;ish corrals erected in sea
Less than 6 "eters deep (,B**!**
6 "eters deep or "ore but less than B "eters (,'**!**
B "eters deep or "ore but less than 9 "eters :,***!**
9 "eters deep or "ore but less than (* "eters :,B**!**
(* "eters deep or "ore but less than (B "eters 6,***!**
(B "eters deep or "ore 6,B**!**
Sectio <. P'i6i!e3e o, Re(i$et( to T#De Fi() i M.ici"#! &#te'(. &ny person who is not
a grantee of license or privilege to engage in co""ercial fishing is hereby allowed to fish for
do"estic use, in every "unicipal water, for as long as no co""unal fishery therein is not yet
established0 Provided, That, such fishing shall not take place within two hundred .:**/ "eters
fro" a fish corral licensed by this "unicipality0 and that such fish caught under this privilege
shall not be sold!
;urther"ore, no rental fee, charge, or any other i"position whatsoever shall be
collected fro" "arginal fisher"en!
Sectio =. Ti0e #$ M#e' o, P#+0et.
.a/ The annual rental for the lease shall be paid in advance! ;or the initial year of the lease,
the rental shall be paid at the ti"e all the necessary docu"ents granting the lease are
e#ecuted, and the subse1uent install"ents within the first twenty .:*/ days after the
anniversary date of the grant of such lease! The deposit "ade by the successful bidder
acco"panying the sealed bid shall be applied against the rental due fro" hi"!
The Sangguniang Bayan shall set aside not "ore than one4fifth .(CB/ of the area
ear"arked for the gathering of fry, as "ay be designated by the Bureau of ;isheries, as
govern"ent ?bangus? fry reservation!
.b/ The license fee for the grant of e#clusive fishery rights in the "unicipal waters for at least
the corresponding current 1uarter shall be paid in advance!
.c/ The license fees for the privilege to catch fish fro" "unicipal waters with nets, traps, and
other fishing gears and the operation of fishing vessels shall be paid upon application for a
license and within the first twenty .:*/ days of Hanuary of every year for subse1uent
renewal thereof!
Sectio >. A$0ii(t'#ti6e P'o6i(io(.
.a/ & licensee of other localities shall not fish within the "unicipal waters of this Municipality
without first securing the necessary per"it fro" the Municipal Mayor and paying the
corresponding fee to the Municipal Treasurer!
.b/ 8o fish net without eyelet or the opening of which is at least one4fourth .(CF/ inch shall be
used in this "unicipal waters!
.c/ ;ailure to pay the rental of license fees for fishery rights for two .:/ consecutive years shall
cause auto"atic cancellation of said fishing rights!
Sectio 10. A""!ic#Bi!it+ o, Pe'tiet P'o6i(io( o, L#9(. &ll e#isting laws, rules and
regulations governing "unicipal waters and "unicipal fisheries are hereby adopted as part of
this &rticle!
ARTICLE -1. RENTALS OF PERSONAL AND REAL PROPERTIES
O&NED BY THE MUNICIPALITY
(To be based considering municipal assets and full cost pricing)
Sectio 1. I0"o(itio! The following rates of rental fees for the use of real and personal
properties of this "unicipality shall be collected3

R#te o, Ret#!
7("eci,+ i, #.#!, 0ot)!+,
9eeD!+ o' $#i!+8
(/ Land Enly .per s1!"/
.a/ Located in co""ercialCindustrial area P 6**!**
.b/ Located in residential area :**!**
.c/ Ethers (B*!**
:/ Building .per s1!" of floor area/
.a/ Located in co""ercialCindustrial area F**!**
.b/ Located in residential area 6**!**
.c/ Ethers :**!**
.8ote3 ;or "ulti4storey structures rates can be categori>ed based on floor location as in
ground floor, corner, etc!/
6/ Aehicles and 21uip"ent .8ote3 List down/
F/ Rental of Tables, hairs and Sheds
-ndividual Rates3
Shed 4 P(**!**Cday
Table 4 :B!**Cday
hair 4 6!**Cday
&dditional B*G of rate for the succeeding days, pay"ent of P6**!** for the loss of
each chair, table and PB,***!** for shed!
B/ Ethers Properties that "ay be &s "ay be decided by
ac1uired after the pro"ulgation the Sangguniang
of this ordinance/ Bayan
Sectio 2. Ti0e o, P#+0et. The fees i"posed herein shall be paid to the Municipal
Treasurer or his duly authori>ed representative, before the use or occupancy of the property!
ARTICLE -2. ENVIRONMENTAL FEE
Sectio 1. I0"o(itio o, Fee. There shall be collected fro" every owner or operator of a
business establish"ent an annual garbage fee in accordance with the following schedule3
SERVICE4
Manufacturers, Millers, &sse"blers, Processors and Si"ilar Business
a! 8ot "ore than (** s1! "! P (**!**Cyear
b! More than (** s1! "! (B*!**Cyear
Dotels, &part"ents, Motels and Lodging Douses
a! 8ot "ore than (** s1! "! )**!**Cyear
b! More than (** s1! "! ':*!**
Restaurants, 7ay and 8ight lubs, afes, and 2ateries
a! 8ot "ore than B* s1! "! :,F**!**
b! More than B* s1! "! F,9**!**
;ood stand, Barbecue stand, fruit stand, veg! stand and other food ite"s :F*!**
&"bulant Aendors :F*!**
&part"ents .;or each door &part"ent/ 6)*!**
Dospitals, linics, Laboratories and si"ilar businesses
a! 8ot "ore than (* s1! "! 6)*!**
b! More than (* s1! "! F9*!**
Movie houses and Retailers
a! 8ot "ore than (* s1! "! 6**!**
b! More than (* s1! "! F**!**
Private olleges, Sec! School I other training and Aocational -nstitutions
8ursery I Pri"ary Schools
a!More than :** s1! "trs! (,:**!**
b! (** to :** s1!"trs! ,**!**
c! Below (** s1! "trs! )**!**
Public Schools 2#e"pted
hurch I Religious -nstitutions :F*!**
7ress and Tailoring Shop )**!**
Repair Shop )**!**
Repair of "otor, and bodies of vehicles, including vulcani>ing shop
%elding and refrigeration shops
a! More than (** s1! "trs! ,**!**Cyear
b! B* to (** s1! "trs! )**!**
c! Below B* s1! "trs! )**!**
%arehouse of any kind
a! More than :** s1! "trs! (,:**!**Cyear
b! (B* to :** s1! "trs! )**!**
c! Below (** s1! "trs! )**!**
Ter"inal for hire and other public utility vehicles
a! More than :** s1! "trs! (,:**!**Cyear
b! (** to :** s1! "trs! ,**!**
c! less than (** s1! "trs! )**!**
Eperators of cargo or delivery vehiclesCtrucks I service vehicles
a! %ith "ore than (* vehicles ,**!**Cyear
b! %ith B to (* vehicles )**!**
c! %ith B or less vehicles 6)*!**
onstruction business
a! lass & and above ,**!**Cyear
b! lass B )**!**
c! lass and below 6)*!**
&ll other business, trade, occupational I other establish"ents not
Specifically provided fro in any of the classification 6)*!**Cyear
RESIDENTIAL HOUSES
a! Residential building with "ore tha B* s1! "trs! )**!**Cyear
b! Less than B* s1! "trs! :F*!**
c! -ndigent household ie e#e"pted fro" "aint! Service fee, provided
that household shall follow strictly the disposal of garbage procedures
Special Trips
Mini"u"Ctrip 6**!**
MANUFACTURERS
(! Mineral %ater 6)*!**Cyear
:! 7ealer of Softdrinks 6)*!**
6! onst! products and suppliers which include the following3
;urnitureCcarpentry shop, hollow blocks, cera"ic tiles and other
Si"ilar products, iron works F9*!**Cyear
F! &ll other "anufacturers not specifically "entioned above 6)*!**
&HOLESALE2RETAIL TRADE
(!Super"arkets, +roceries and others with aggregate area of3
a!More tha 6** s1! "trs! )**!**Cyear
b! (** to 6** s1! "trs! 6)*!**
c! Below (** s1!"trs! :F*!**
:! Sari4sari Store
a! Those located at the corner of streets and along the "ain road 6)*!**Cyear
b! Those located along secondary and "inor road :F*!**
6!BakeriesCBakeshop
a! %ith two or "ore ovens 6)*!**Cyear
b! %ith one oven :F*!**
F!7ept! Stores, Ba>aars, Bouti1ue Shop, 8ovelty shops, 7ry +oods,
Aariety Stores.+en! Merchandise/, Shoe stores, and other related
Stores!
a! More than (** s1! "trs! )**!**Cyear
b! B* to (** s1! "trs! 6)*!**
c! Below B* s1! "trs! :F*!**
B!Dardware, Lu"ber and +ravel and Sand
a! More than (** s1! "trs! )**!**Cyear
b! B* to (** s1! "trs! 6)*!**
c! Below B* s1! "trs! :F*!**
)!+asoline Stations
a! More than (** s1! "trs! (,:**!**Cyear
b! Below (** s1! "trs! )**!**

'!2stablish"ent not specifically enu"erated in the above 6)*!**Cyear
Ether Business not "entioned above
a! 8ot "ore than (* s1! "! )**!**Cyear
b! More than (* s1! "! 9F*!**
Sectio 2. Ti0e o, P#+0et. The fees prescribed in this &rticle shall be paid to the Municipal
Treasurer on or before the tenth .(*
th/
day of every "onth or the authori>ed representative who
shall collect the said fee fro" the establish"ent!
.a/ ;or purposes of the i"position, the area of garbage collection shall only be the business
area of the town proper and Public Market!
.b/ The owner or operator of the afore"entioned business establish"ents shall provide for his
pre"ises the re1uired garbage can or receptacle, which shall be placed in front of his
establish"ent before the ti"e of garbage collection!
.c/ The Sanitary -nspector .for the Municipal Dealth Efficer/ shall inspect once every "onth of
the said business establish"ent to find out whether garbage is properly disposed of within
the pre"ises!
.d/ This &rticle shall not apply to business operators or establish"ents which provides their
own syste" of garbage disposal!
ARTICLE -%. CHARGES FOR PARAING
Sectio 1. I0"o(itio o, Fee! There shall be collected fees for the use of "unicipal
owned parking area or designated streets for pay parking in accordance with the following
schedule3
a! 7ay Parking Rates
Aehicle Type 7aily
Tricycle P :!**Ccash ticket
Private ars and Service Aehicles :*!**Chour
Passenger Heepneys (*!**Chour
argo TrucksC7elivery Aans :B!**Chour
Passenger Bus (*!**Chour
b! Evernight Parking Rates (**!**
&ll types of vehicles
7aily N B!**Chr!
c! Towing ;ee of P%00.00 and i"pounding fee of P(**!**Cday shall be collected fro"
owners of vehicles who shall violate this &rticle!
2ach barangay shall assist the "unicipal govern"ent in ensuring co"pliance by car4
owning residents with the night4parking regulation and shall correspondingly receive a
thirty percent .6*G/ share of the fees collected fro" its area of $urisdiction!
Sectio 2. Ti0e o, P#+0et. The fees herein i"posed shall be paid to the Municipal
Treasurer or to his duly delegated representative upon parking thereat!
ARTICLE --. MUNICIPAL HOSPITAL SERVICE FEES
Sectio 1. I0"o(itio o, M.ici"#! Ho("it#! Se'6ice Fee(. The following schedule of fees is
hereby i"posed for services of facilities rendered by the Municipal Dospital3
A0o.t o, Fee
(! Medical ;ees
-n Patient3
%ard Roo" F**!**
7elivery Roo" 6*(!F:
8or"al 7elivery .e#cluding
"edicine/ 6*(!F:
&bnor"al 7elivery .e#cluding
"edicine/ (**!**
Eperating Roo" (,'F6!':
&ircon Roo" F**!**4)**!**
Private Roo" without aircon 6B*!**
8ursery (**!**Cday
Eut4Patient Service3
P!2! onsultation and Prescription B*!**
.e#cluding laboratory and other
specific e#a"ination/ (*!**
Dypoder"ic, -M in$ection 6B!**
.e#cluding "edicine/
-ntravenous in$ection
.e#cluding "edicine/

+eneral Surgical 7ressing3
S"all, "ediu",large '!6*Cpck! B pcs! F#F
otton Balls (!:BCpck!
Suturing of %ound3 (**!**
Large wound .6 c" and larger/ B*!**Cwound dressing
no! of sutures
ircu"cision FB*!** with kit
-ngrown Toenail (**!**
&"bulance ;ees :9!6FCk"!
within the "unicipality :*!**
outside the "unicipality B*!**
outside the province (**!**
2lectric ;anC7ay :*!**Cday
E#ygen Tank (,9**!**
2+ :**!**
:! 7ental Services3
2#traction per tooth
.e#cluding anesthesia/ (B*!**
Te"porary filling per tooth 9*!**4(**!**
Per"anent filling per tooth :**!**4:B*!**
silicate ce"ent (B*!**4:**!**
co"posite filling (B*!**
ce"entation (B*!**4:**!**
prophyla#is :**!**46**!**
+u" Treat"ent
-nitial B**!** inclusive of second treat"ent
&nd dental #4ray
Second Treat"ent :**!**
7ental M4ray :**!**
6! M4Ray 2#a"ination ;ees3
hest M4ray .P&/ adult (B*!**
&P &PL Pedia :**!**
&PL
(F # ('
(F # (F &P
(( # (F &PL
(* # (:
9 # (*
Thoracic age
&P (B*!**
&PL 6**!**
(F # ('
(F # (F &P
(( # (F &PL
(* # (:
9 # (*
Thoracic 4 Lu"bar .&P Lateral/
&P (B*!**
&PL
(F # ('
(F # (F &P
(( # (F &PL
(* # (:
9 # (*
Lu"bo 4 Sacral
.&P Lateral/
Skull &P and Lateral :B*!**
Skull Paranasil Sinuses .6 cs/ (B*!**
(* # (: 6B*!**
2#tre"ities, Long Bones, &P Lateral :**!**
Dand and %rist 4 &P (B*!**
&PL
@UB (B*!**
(F # (' 6**!**
Plain &bdo"en
&P (B*!**
&PL
(F # ('
(* # (:
-U7 ,**!**
(F # (' .( pc!/
(* # (: .F pcs!/
Pedia
(* # (: .B pcs!/
Upper +- series 9B*!**
(F # (' .( pc!/
(* # (: .F pcs!/
Eral holecystography
(* # (: .6 pcs!/ wC"edication
Pedia
* # (: .6 pcs!/
hole +- Series
(F # (' .( pc!/
(F # (: .F pcs!/
9 # (* .( pc!/
F! Laboratory 2#a"ination ;ees3
Blood he"istry 'B!**
;asting Blood Sugar (**!**
Blood Urea 8itrogen (**!**
holesterol (**!**
reatinine (**!**
Uric &cid (**!**
S+ET (B*!**
S+PT (B*!**
Total Biluribin :B*!**
Total Protein &C+ Ratio (:*!**
De"atology
o"plete blood count (B*!**
De"oglobinCDe"otocrit
7eter"ination 6*C6*!**
%B, 7ifferential ount (B*!**
RB ount 6*!**
2SR (**!**
BleedingClotting Ti"e 6*C6*!**
Thro"bocyte ount B*!**
Malaria 7etection (**!**
Parasitology
Routine Stool 2#a"ination F*!**
linical Microscopy
Routine &nalysis B*!**
Pregnancy Test (6*!**
Blood Banking
&BE 4RD Testing B*CB*!**
ross "atching (B*!**
-""unology
%idal Test ()*!**
Bacteriology
&cid ;ast Stain S"ear
.TB Leprosy/ B*!**
+ra" Stain S"ear 'B!**
Pap S"ear (B*!**
7rug Test (9*!**
B! Subsistence
Pay %ard B*!**
harity B*!**
Sectio 2. Ti0e #$ M#e' o, P#+0et. The fees herein shall be paid upon application or
after the e#tension of service! -n no case shall deposit be re1uired in e"ergency cases
re1uiring i""ediate attention!
Sectio %. E*e0"tio(. Residents who are certified by the assigned Municipal Efficer as
indigent and upon approval by the Municipal Mayor "ay be e#e"pted fro" the pay"ent of any
or all fees in this schedule!
&n indigent is one who belongs to a fa"ily whose fa"ily inco"e does not e#ceed
PB*,***!** per year of the poverty line established by 827&, whichever is higher!
ARTICLE -/. CEMETERY CHARGES
Sectio 1. I0"o(itio o, Fee(. There shall be collected the following fees for the rental of
Municipal e"etery lots3
Fee ,o' Le#(e Pe'io$
(! Municipal e"etery
a! Burial Lot .per s1! "!/ BB*!**
b! Patong .to be buried on e#isting to"b/ 9B*!**
c! Me"orial Park .per lot/ (F,6**!**
c!( Maintenance ;ee B**!**
d! &part"ent Type 6,B**!**
d!( &dult
d!: hildren
:! Private e"eteryCPrivate Me"orial Park
learance ;ee B,***!**
7eveloper4
a! Burial Per"it ;ee B*!**
b! 2#hu"ation of adaver :B*!**
c! Re"oval and Transfer of adaver :B*!**
6! onstruction of canopy in the ce"etery per s1! "! N
Sectio 2. Ti0e o, P#+0et. The fee shall be paid to the Municipal Treasurer upon
application for a burial per"it prior to the construction thereon of any structure whether
per"anent or te"porary, or to the inter"ent of the deceased! Thereafter, the fee shall be paid
within twenty .:*/ days before the e#piration of the lease period!
The fee shall not be collected in a pauperJs burial, upon reco""endation of the
Municipal Mayor!
.a/ &s used in this &rticle, Municipal e"etery shall refer to the lot owned by the "unicipality
located at Barangay Taberna!
.b/ & standard ce"etery lot shall be three .6/ "eters long and one .(/ "eter wide or three .6/
s1uare "eters!
.c/ 2#cept in cases allowed under e#isting laws and regulations, no person "ay be buried or
interred, per"anently or te"porarily, other than in properly designated ce"eteries or burial
grounds!
.d/ -n addition to the burial per"it, a certificate of death issued by the attending physician or
Municipal Dealth Efficer shall be re1uired!
&ny .construction of whatever kind or nature in the public ce"etery whether for
te"porary or perpetual use, shall only be allowed after the approval of a per"it issued by the
Municipal Mayor, upon reco""endation of the Municipal Dealth Efficer!
.e/ -n case a lessee intends to renew the lease after its ter"ination, he "ust infor" the
Municipal Treasurer within thirty .6*/ days before the e#piry date of the lease, and shall pay
the corresponding fees therefor!
.f/ -t shall be the duty of the Municipal Treasurer to prepare and sub"it to the Municipal Mayor
a list of the leases that are to e#pire five .B/ days prior to the e#piration date! The Municipal
Treasurer shall send a re"inder to the lessee of the e#piration of his lease, two .:/ weeks
prior to the e#piration date of the lease!
.g/ The Municipal Treasurer shall keep a register in account of the ce"etery, together with
such additional infor"ation as "ay be re1uired by the Sangguniang Bayan!
ARTICLE -;. RENTAL FEE ON MINERAL LANDS
.a/ Minerals "ean all naturally occurring inorganic substances in solid, li1uid, or any
inter"ediate state including coal! Soil which supports organic life, sand and gravel,
guano, petroleu", geother"al energy and natural gas are included in this ter" but are
governed by special laws!
.b/ Mineral !ands are those lands in which "inerals e#ist in sufficient 1uantity and grade to
$ustify the necessary e#penditures in e#tracting and utili>ing such "inerals!
Sectio 2. Co!!ectio o, Fee! There shall be collected an annual rental fee fro" the lessee
of "ineral lands in this city for the e#ploration, develop"ent and e#ploitation and disposition of
"inerals for" said lands covered by lease in accordance with the following rates3
.a/ En coal4bearing public lands
Fi6e "e(o( 7P /.008 per hectare or fraction thereof for each and every year for the first
ten .(*/ years0 and
Te "e(o( 7P10.008 per hectare or fraction thereof for each and every year thereafter
during the lease period!
.b/ En public lands bearing 1uarry resources
;ifty pesos .PB*!**/ per hectare or fraction thereof for each and every year during
the lease period
.c/ En all other "ineral lands containing "etallic or non4"etallic "inerals under 2#isting
"ining laws and decrees!
Ten pesos .P(*!** per hectare, or a fraction thereof for each and every year
during the lease period!
Sectio %. Ti0e o, P#+0et! The rental fee shall be paid in advance to the Municipal
Treasurer or his duly authori>ed representative on the date of the granting of the lease and on
the sa"e date every year thereafter during the life of the lease!
ARTICLE -<. OCCUPATION FEE FOR MINING CLAIMS
Sectio 1. De,iitio. %hen used in this &rticle Occupation Fee is a fee payable by any
locator or occupant of any "ining clai"!
Sectio 2. Co!!ectio o, Fee. There shall be collected an annual occupation fee on locator,
holder or occupant of "ining clai" in the a"ount of Ten Thousand Pesos .P (*,***!**/ per
hectare or fractional part thereof, until the lease covering the "ining clai" shall have been
granted!
Sectio %. Ti0e o, P#+0et. The fee shall be payable to the Municipal Treasurer on the
date of registration of the "ining clai" and on the sa"e date every year thereafter, until the
lease covering the "ining clai" shall have been granted!
Sectio -. A$0ii(t'#ti6e P'o6i(io(. The Municipal Treasurer shall keep a list of all
registered "ining clai"s indicating therein the na"e of locators, area in hectares and date of
registration3
ARTICLE -=. SLAUGHTER AND CORRAL FEES
Sectio 1. I0"o(itio o, Fee(. There shall be i"posed the following3
.a/ Pe'0it Fee to S!#.3)te'! Before any ani"al is slaughtered for public consu"ption, a
per"it therefor shall be secured fro" the Municipal Aeterinarian or his duly authori>ed
representative who will deter"ine whether the ani"al is fit for hu"an consu"ption! The
per"it shall be issued upon pay"ent of the corresponding fee to the Municipal Treasurer,
as follows3
A0o.t Pe' He#$
Large cattle P B*!**
Dogs 6*!**
+oatCSheep :B!**
&ll others (B!**
b! S!#.3)te' Fee! & slaughter fee shall be paid to cover the cost of service in the slaughter of
ani"als at the "unicipal slaughterhouse, in accordance with the following rates3
(! Slaughterhouse ollection ;ee at the barangay for special occasion only3
Fee2)e#$ Ate Mo'te0 Po(t Mo'te0 S!#.3)te' Fee I("ectio Fee
Dogs :*!** !B* (*!** :B!**
attleCarabao 6*!** !B* 6*!** :B!**
+oatCSheep :*!** !B* 4 :B!**
hicken (!** !B* 4 4
:! Regular ollection at the Municipal Slaughterhouse
HOGS CATTLE2CARABAO GOAT2SHEEP CHICAEN
&nte Morte" :*!**Chead 6*!**Chead :*!** (!**
Post Morte" !B*Ckilo !B*Ckilo !B* !B*
Slaughter ;ee (*!**Chead 6*!**Chead (*!** 4
-nspection ;ee :B!**Chead :B!**Chead 4 4
orral ;ee (*!**Chead (B!**Chead 4 4
7elivery ;ee :*!**Chead 6B!**Chead 4 4
Buthcher5s ;ee (**!**Chead (B*!**Chead 4 4
c. & delivery fee shall be collected for every slaughtered ani"al delivered by the Municipal
Meat van fro" the Municipal slaughterhouse to the Bauang public "arket and in no case shall
be delivered by private vehicles
c!( &ny individual who shall violate this provision shall be penali>ed as follows3
;irst offense P (**!**
Second offense :B*!**
Succeeding Effenses B**!**
c!: The proceeds of the delivery shall be deposited in a thrust fund for the "aintenance
of the Municipal Meat Aan and for the purchase of another van
d! & certification fee of P2/.00 for every ani"al slaughtered shall be collected fro" "eat
dealers who shall transport "eat fro" the "unicipal slaughterhouse to any destination outside
the "unicipality0 and in no case shall be allowed only live carabaoCcattle transported to any
destination without paying a certification fee!

Meat -nspection ertificate :B!**Ccopy
Shipping Per"it for Livestock B*!**Chead
Sectio 2. P'o)iBitio. Per"it to slaughter shall not be granted nor the corresponding fee
collected on ani"als conde"ned by the Municipal Aeterinarian!
Sectio %. Ti0e o, P#+0et
.a/ Permit ee. The fee shall be paid to the Municipal Treasurer upon application for a per"it
to slaughter with the Municipal Aeterinarian!
.b/ Slaughter ee. The fee shall be paid to the Municipal Treasurer or his authori>ed
representative before the slaughtered ani"al is re"oved fro" the public slaughterhouse,
or before the slaughtering of the ani"al if it takes place elsewhere outside the public
slaughterhouse!
.c/ Corral ee. The fee shall be paid to the Municipal Treasurer before the ani"al is kept in
the "unicipal corral or any place designated as such! -f the ani"al is kept in the coral
beyond the period for, the fees due on the unpaid period shall first be paid before the
sa"e ani"al is released fro" the corral!
Sectio -. A$0ii(t'#ti6e P'o6i(io(
.a/ The slaughter of any kind of ani"al intended for sale shall be done only at the
"unicipal slaughterhouse! The slaughter of ani"als intended for ho"e consu"ption
"ay be done elsewhere, e#cept large cattle which shall be slaughtered only in the
public slaughterhouse! The ani"al slaughtered for ho"e consu"ption shall not be
sold!
.b/ Before issuing the per"it for the slaughter of large cattle the Municipal Treasurer shall
re1uire, for branded cattle, the production of the certificate of ownership and certificate
of transfer showing title in the na"e of the person applying for the per"it if he is not
the original owner! -f the applicant is not the original owner, and there is no certificate
of transfer "ade in his favor, one such certificate shall be issued and the
corresponding fee to be collected therefor!
;or unbranded cattle that have not yet reached the age of branding, the Municipal
Treasurer shall re1uire such evidence as will be satisfactory to hi" regarding the ownership of
the ani"al for which per"it to slaughter has been re1uested!
;or unbranded cattle of the re1uired age, the necessary certificate of ownership andCor
transfer shall be issued, and the corresponding fees collected therefor before the slaughter
per"it is granted!
.c/ Before any ani"al is slaughtered for public consu"ption, a per"it therefor shall be
secured fro" the Municipal Aeterinarian or his duly authori>ed representative, through
the Municipal Treasurer! The per"it shall bear the date and "onth of issue and the
sta"p of the Municipal Aeterinarian, as well as the page of the book in which said
per"it nu"ber is entered and wherein the na"e of the per"ittee, the kind and se# of
the ani"al to be slaughtered appears!
.d/ The per"it to slaughter as herein re1uired shall be kept by the owner to be posted in
a conspicuous place in hisCher stall at all ti"es!
Sectio /. Pe#!t+.
a! &ny person who shall slaughter ani"als privately without sub$ecting to inspection and
s"uggle to any stall inside the public "arket for sale shall3
a!( Pay a post "orte" fee of P(!** per kilo for all kinds of ani"als
slaughtered
a!: Pay a fine of P(**!** for first offense
P:**!** for second offense
P 6**!** for third offense and succeeding offenses
c! &ny privately slaughtered ani"al that is found to be conta"inated with ;oot and Mouth
7isease or any disease unfit for consu"ption shall be confiscated and burned
i""ediately and shall pay a fine of3

PB**!** for cattleCcarabao per head
B**!** for hog per head
(B*!** for goat per head
:*!** for chicken per head
ARTICLE ->. &ATER DELIVERIES
Sectio 1. I0"o(itio O, Fee(! There shall be collected fro" each custo"er for every tank of
water delivered, the following rates3
a! %ater delivery per tank within the poblacion P 9*!**
b! %ater delivery per tank outside the poblacion
but within the "unicipality (**!**

Sectio 2. Ti0e #$ M#e' o, P#+0et. The rates of water deliveries herein fi#ed shall be
collected by and paid to the Municipal Treasurer!
ARTICLE /0
REGULATING THE OPERATION OF RENTED VIDEO MACHINE FOR IN:SCHOOL
YOUTH DURING EFFECTIVE HOURS
Sectio 1. De,iitio o, Te'0(. ;or purposes of this Erdinance, the following are hereby
defined3
1. Vi$eo M#c)ie N this "eans all video "achines that are rented in lace to cause
the user or viewer ic!.$i3 (!ot 0#c)ie o' ,#0i!+ co0".te'!
2. I:(c)oo! +o.t) K any person not "ore than si#teen .()/ years of age and
actually enrolled in any institution of learning!
%. E,,ecti6e (c)oo! )o.'( K this "eans the period connecting at seven o5clock
.'3**/ in the "orning to five o5clock .B3**/ in the afternoon!
-. Sc)oo! $#+ K any day fro" Monday to ;riday where pupils or students are
supposed to attend classes e#cluding any day when officially declared as holiday!
Sectio 2. Ewners of video "achine being rented in place shall not allow any in4school
youth to stay within the pre"ises whether to play or watch others play on any such video
"achine during school days within effective school hours! -n this regard such owners shall
post notices of this disallowances within the pre"ises where video "achine are situated!
Sectio %. 8o person shall be allowed to operate video "achines for rent within the radius
of two hundred .:**/ "eters fro" the school pre"ises!
Sectio -. &ny owner of rented video "achines who shall violate this Erdinance shall, for
the first offense suffer a fine of Three undred !esos (!"##.##), a fine of Fi$e undred
!esos (!%##.##) for the second offense, a fine of One Thousand pesos (!&,###.##) for the
third offense, and a fine of T'o Thousand !esos (!(,###.##) for all succeeding offenses .

CHAPTER VI. COMMUNITY TA1
Sectio 1. I0"o(itio o, T#*. There shall be i"posed a co""unity ta# on persons,
natural or $uridical, residing in the "unicipality!
Sectio 2. I$i6i$.#!( Li#B!e to Co00.it+ T#*! 2very inhabitant of the Philippines who
is a resident of this "unicipality, eighteen .(9/ years of age or over who has been regularly
e"ployed on a wage or salary basis for at least thirty .6*/ consecutive working days during
any calendar year, or who is engaged in business or corporation, or who owns real property
with an aggregate assessed value of Ene Thousand .P(,***!**/ Pesos or "ore, or who is
re1uired by law to file an inco"e ta# return shall pay an annual co""unity ta# of ;ive
.PB!**/ Pesos and an annual additional ta# of Ene Peso .P(!**/ for every Ene Thousand
Pesos .P(,***!**/ of inco"e regardless of whether fro" business, e#ercise of profession or
fro" property which in no case shall e#ceed ;ive Thousand Pesos .PB,***!**/
-n the case of husband and wife, the additional ta# herein i"posed shall be based
upon the total property owned by the" and the total gross receipts or earnings derived by
the"!
Sectio %. J.'i$ic#! Pe'(o( Li#B!e to Co00.it+ T#*! 2very corporation no "atter how
created or organi>ed, whether do"estic or resident4foreign, engaged in or doing business in
the Philippines whose principal office is located in this Municipality shall pay an annual
o""unity Ta# of ;ive Dundred Pesos .PB**!**/ and an additional ta#, which in no case,
shall e#ceed Ten Thousand Pesos .P(*,***!**/ in accordance with the following schedule3
.a/ ;or every ;ive Thousand .PB,***!**/ Pesos worth of real property in
the Philippines owned by it during the preceding year based on the
valuation used in the pay"ent of real property ta# under e#isting laws,
found in the assess"ent rolls of this "unicipality where the real property
is situated 4 Two .P:!**/ Pesos0 and
.b/ ;or every ;ive Thousand .PB,***!**/ Pesos of gross receipts or earnings
derived by it fro" its business in the Philippines during the preceding year
4 Two .P:!**/ Pesos!
The dividends received by a corporation fro" another corporation shall, for the
purpose of the additional ta#, be considered as part of the gross receipts or earnings of said
corporation!
Sectio -. E*e0"tio(.
The following are e#e"pted fro" the o""unity Ta#3
.a/ 7iplo"atic and consular representatives0 and
.b/ Transient visitors when their stay in the Philippines does not e#ceed three .6/ "onths!
Sectio /. P!#ce o, P#+0et. The o""unity Ta# shall be paid in the Effice of the
Municipal Treasurer or to the deputi>ed Barangay Treasurer!
Sectio ;. Ti0e o, P#+0et Pe#!tie( ,o' De!iI.ec+.
.a/ The o""unity Ta# shall accrue on the first .(
st
/ day of Hanuary each year which
shall paid not later than the last date of ;ebruary of each year!
.b/ -f a person reaches the age of eighteen .(9/ years or otherwise loses the benefit of
e#e"ption on or before the last day of Hune, he shall be liable for the co""unity ta#
on the day he reaches such age or upon the day the e#e"ption ends! Dowever, if a
person reaches the age of eighteen .(9/ years or loses the benefit of e#e"ption on
or before the last day of March, he shall have twenty .:*/ days to pay o""unity
Ta# without beco"ing delin1uent!
.c/ Persons who co"e to reside in the Philippines or reach the age of eighteen .(9/
years on or after the first .(
st
/ day of Huly of any year, or who cease to belong to an
e#e"pt class on or after the sa"e dare, shall not be sub$ect to the o""unity Ta#
for that year!
.d/ orporations established and organi>ed on or before the last day of Hune shall be
liable for the o""unity Ta# for that year! But corporations established and
organi>ed on or before the last day of March shall have twenty .:*/ days within
which to pay o""unity Ta# without beco"ing delin1uent! orporations
established and organi>ed on or after the first day of Huly shall not be sub$ect to the
o""unity Ta# for that year!
.e/ -f the ta# is not paid within the ti"e prescribed above, there shall be added to the
unpaid a"ount an interest of twenty4four .:FG/ percent per annu" fro" the due
date until it is paid!
Sectio <. Co00.it+ T#* Ce'ti,ic#te. & o""unity Ta# ertificate shall be issued to
every person or corporation upon pay"ent of the o""unity Ta#! & o""unity Ta#
ertificate "ay also be issued to any person or corporation not sub$ect to the o""unity
Ta# upon pay"ent of Ene Peso .P(!**/!
Sectio =. P'e(et#tio o, Co00.it+ T#* Ce'ti,ic#te o Ce't#i Occ#(io(.
.a/ %hen an individual sub$ect to the o""unity Ta# acknowledges any docu"ent
before a notary public, takes the oath of office upon election or appoint"ent to any
position in the govern"ent service0 receives any license, certificate, or per"it fro"
any public authority0 pays any ta# or fee, receives any "oney fro" public funds,
transacts any official business0 or receives any salary or wage fro" any person or
corporation, it shall be the duty of any person, officer or corporation with who" such
transaction is "ade or business done or fro" who" any salary or wage is received
to re1uire such individual to e#hibit the o""unity Ta# ertificate!
The presentation of o""unity ta# ertificate shall not be re1uired in connection
with the registration of a voter!
.b/ %hen through its authori>ed officers, any corporation sub$ect to the o""unity Ta#
receives any license, certificate, or per"it fro" any public authority, pays any ta# or
fee, receives "oney fro" public funds, or transacts other official business it shall be
the duty of the public official with who" such transaction or business is "ade or
done, to re1uire such corporation to e#hibit the o""unity Ta# ertificate!
.c/ The o""unity Ta# ertificate re1uired in the two preceding paragraphs shall be
the one issued for the current year, e#cept for the period fro" Hanuary until the
fifteenth .(B/ of &pril each year, in which case, the certificate issued for the
preceding year shall suffice!
Sectio >. Co!!ectio #$ A!!oc#tio o, P'ocee$( o, t)e Co00.it+ T#*.
.a/ The Municipal Treasurer shall deputi>e the Barangay Treasurers, sub$ect to e#isting laws
and regulations, to collect the o""unity Ta# payable by individual ta#payers in their
respective $urisdictions0 provided, however, that said Barangay Treasurer shall be bonded
in accordance with e#isting laws!
.b/ Ene Dundred Percent .(**G/ of the proceeds of the o""unity Ta# actually and directly
collected by the Municipal Treasurer shall accrue entirely to the general fund of this
Municipality !
-n cases, where the co""unity ta# were secured or re1uisitioned fro" the Provincial
Treasurer, the Municipal Treasurer shall re"it pay"ents to the Provincial Treasurer!
The proceeds of the o""unity Ta# collected through the Barangay Treasurers shall
be apportioned as follows3
.(/ ;ifty .B*G/ percent shall accrue to the general fund of the Municipality0 and
.:/ ;ifty .B*/ percent shall accrue to the Barangay where the ta# is collected!
CHAPTER VII. MUNICIPAL FISHERIES
A'tic!e /1.
CODIFYING ALL LA&S ON FISHERIES AND AEUATIC RESOURCES, RULES AND
REGULATIONS OF THE MUNICIPALITY
Sectio 1. DECLARATION POLICY. -t shall be the policy of this Municipality that the fisheries
and a1uatic resources of Bauang, La Union shall be under a li"ited policy for the e#clusive use
and en$oy"ent of ;ilipino citi>ens!
-t shall be the policy of this "unicipality to achieve food security as the overriding
consideration in the utili>ation, "anage"ent, develop"ent, conservation and protection of
fisheries and a1uatic resources in order to provide the food needs of the population! &
fle#ible policy towards the attain"ent of food security shall be adopted in response to
changes in de"ographic trends of fish, e"erging trends in the trade of fish and other
a1uatic products in do"estic and national "arkets, and the law of supply and de"and!
-t shall be the policy of this Municipality to grant all sectors the privilege to utili>e
fisheries and a1uatic resources under the basic concept that the grantee, licensee or
per"itee thereof shall not only be a privileged beneficiary of the Municipality but also an
active participant and partner in the sustainable develop"ent, "anage"ent, conservation,
and protection of the fisheries and a1uatic resources of the Municipality of Bauang, La
Union!
Sectio 2. DEFINITION OF TERMS
&s used in this article, the following ter"s and phrases shall "ean as follows3
(! ANCILLARY INDUSTRIES : fir"s, co"panies, and cooperatives related to the
supply, construction and "aintenance of fishing vessels, gears, nets and other
fishing paraphernalia0 fishery "achine shops0 and other facilities such as hatcheries,
nurseries, feed plants, cold storage and refrigeration, ice plants, processing plants
and all other post4harvest facilities!
:! AU1ILLARY INVOICE 4 the docu"ent issued by the Municipality prior to the
transport of fishery and fishery products fro" the point of origin to their point of
destination upon pay"ent of the fee prescribed by the ordinance!
6! AEUACULTURE 4 fishery operations involving all for"s of raising and culturing fish
and other fishery species in fresh, brackish, and "arine water areas!
F! AEUATIC POLLUTION 4 the introduction by hu"an or "achine, directly or indirectly,
of substance or energy to the a1uatic environ"ent which is likely to result in such
deleterious effects as to har" living and non4living a1uatic resources, pose potential
andCor real ha>ard to hu"an health, hindrance to a1uatic activities such as fishing
and navigation, including du"pingCdisposal of waste and other "arine litters,
discharge of petroleu" or residual products of petroleu" or carbonaceous
"aterialsCsubstances, and other radioactive, no#ious or har"ful li1uid, gaseous or
solid substances, fro" any water, land or air transport or other hu"an "ade
structure! 7eforestation, unsound agricultural practices such as the use of banned
che"icals and e#cessive use of che"icals, intensive use of artificial feeds, and
wetland conservation, which cause si"ilar ha>ards and deleterious effect, shall also
constitute a1uatic pollution!
B! AEUATIC RESOURCES 4 includes fish, all other a1uatic flora and fauna and other
living resources of the a1uatic environ"ent, including, but not li"ited to salt and
corals!
)! ARTIFICIAL REEFS 4 any structure of natural or "an4"ade "aterials placed in a
body of water to serve as shelter and habitat, source of food, breeding areas for
fishery species and shoreline protection!
'! CLOSED SEASON 4 the period during which the taking of specified fishery species
is prohibited in an area of the "unicipal waters!
9! CODING SYSTEM 4 is a syste" which has identifying "ark on a fishing boat
according to the division and classification of the "unicipal water! -t shall be four .F/
inches wide and four .F/ feet long situated at the upper portion of the bow, port and
starboard side of the fishing boat .catcher only/!
,! COMMERCIAL FISHING 4 the taking of fishery species by passive or active gear for
trade, business or profit beyond subsistence or sports fishing to be further classified
as 3
#. S0#!! Sc#!e Co00e'ci#! Fi()i3 4 fishing with passive or active gear
utili>ing vessel of 6!( to :* +T0
B. Me$i.0 Sc#!e Co00e'ci#! Fi()i3 4 fishing with active gears utili>ing
fishing vessels of :*!( to (B*!( +T0
c. L#'3e Sc#!e Co00e'ci#! Fi()i3 4 fishing with active gears utili>ing fishing
vessels of "ore than (B*!( +T0
(*! COASTLINE 4 refers to the outline of the "ainland shore touching the sea at "ean
lower low tide!
((! CORAL REEF 4 a natural aggregation of coral skeleton, with or without living coral
polyps, occurring in intertidal and subtidal "arine waters!
(:! DELETERIOUS METHOD OF FISHING 4 fishing with the use of fishing gearC "ethod
which is har"ful to the growth of corals and its environ"ental andCor detri"ental to
the habitat of "arine life!
(6! DEMARCATED AREAS4 boundaries defined by "arker such as buoys and assigned
e#clusively to specific individuals or organi>ations for certain specified and li"ited
use such as3
#. Mangrove plantation or reforestation, catching or taking of bangus fry or fry of
other species, culture of oysters and green "ussels, seaweed far"ing, fish
shelters, and fishing with the use of hook and line0
B. ;ish culture in fish pens, fish cages, sea raching0 passive fishing gears such
as fish traps, fish attracting and aggregating devices such as artificial reefs
and payaos0 and co""ercial fishing with or without fishing vessels of less
than 6 +T0
c. o""ercial fishing utili>ing fishing vessels of "ore than 6 to (B* +T
(F! DOLPHINS N any of certain s"all4toothed "arine "a""als of the order etacean
having beak like snouts, the neck vertebrae of which are partially fused!
(B! FEE : an a"ount fi#ed by law or ordinance for the regulation of a business activity!
()! FINE MESH NET 4 net with "esh si>e of less than three .6/ centi"eters
"easured between two .:/ opposite knots of a full "esh when stretched!
('! FINGERLINGS 4 a stage of life of a fish "easuring to about si# .)/ to thirteen .(6/
centi"eters depending on the species!
(9! FISH CAGE 4 refers to an enclosure which is either stationary or floating "ade up
of netting or screens sewn or fastened together and installed in the water with
opening at the surface, covered and held in a place woodenCba"boo posts or
various types of anchors and floats!
(,! FISH CORAL OR LBACLADM N a stationary trap devised to intercept and capture
fish consisting of ba"boo "atting or wire nettings with one or "ore enclosures
usually with easy entrance but difficult e#it, and with or without leaders to direct the
fish to the catching cha"ber or purse!
:*! FISH PEN 4 an artificial enclosure constructed within a body of water for culturing
fish and fisheryCa1uatic resources "ade up of poles closely arranged in an enclosure
with wooden "aterials, screen or nylon netting to prevent escape of fish!
:(! FISHERFOLA 4 people directly or personally and physically engaged in taking andCor
culturing and processing fishery andCor a1uatic resources!
::! FISHERFOLA COOPERATIVE 4 a duly registered association of fisherfolk with a
co""on bond of interest, who have voluntarily $oined together to achieve a lawful
co""on social or econo"ic end, "aking e1uitable contribution to the capital
re1uire"ent and accepting a fair share of the risk and benefits of their undertakings
in accordance with the universally accepted cooperative principles!
:6! FISHERFOLA ORGANIGATION 4 an organi>ed group, association, federation,
alliance or an institution of fisherfolk which has at least fifteen .(B/ "e"bers, a set of
officers, a constitution and by4laws, and organi>ation structure and a progra" of
action!
:F! FISHERY 4 a stage at which a fish has $ust been hatched, usually fro" ( to :!B c"!
:B! FISHING 4 the taking of fishery species fro" their wild state or habitat with or without
the use of fishing vessel!
:)! FISHING GEAR 4 any instru"ent or device and its accessories utili>ed in taking
fish and other species, classified as3
#. ACTIVE FISHING GEAR is a fishing device characteri>ed by gear
"ove"ents, andCor the pursuit of the target species by towing, lifting, and
pushing the gears, surrounding, covering, dredging, pu"ping and scaring the
target species to i"pound"ents!
B. PASSIVE FISHING GEAR is characteri>ed by the absence of gear
"ove"ents andCor the pursuit of the target species, such as, but not li"ited
to, hook and line, fishpots, traps, and gill nets!
:'! FISHING LICENSE 4 a docu"ent that 1ualifies a personCcorporationC
cooperativeCassociation to operate fishing activityCies for a specific duration in a
de"arcated area in the "unicipal water!
:9! FISHING OPERATOR 4 a person or a duly registered corporationC
cooperativeCassociation who is indirectly engaged in the taking andCor culturing and
processing fishery andCor a1uatic resources, gather bangus fry and fry of other
species, construct and operate fish corralCpondCpenCtrapCfar"ing and other fishing
activities!
:,! FISHING PERMIT 4 a docu"ent which the "unicipality allows the licensee to
conduct fishing operation in "unicipal waters!
6*! FISH POND 4 a land4based facility enclosed with earthen or stone "aterial to
i"pound water for growing fish!
6(! FISHERY REFUGE AND SANCTUARY2IES 4 a designated area where fishing and
other for"s of activities which "ay da"age the ecosyste" of the area is prohibited
and hu"an access "aybe restricted!
6:! FISHERY RESERVE 4 a designated area where activities are regulated and set
aside for educational and research purposes!
66! FISHERY VESSEL2BOAT 4 any boat, ship or other watercraft e1uipped to be used
for taking of fishing species or aiding or assisting one .(/ or "ore vessels in the
perfor"ance of any activity relating to fishing, including, but not li"ited to,
preservation, supply, storage, refrigeration, transportation, andCor processing!
6F! FISHING &ITH ELECTRICITY 4 the use of electricity by dry cell batteries, electric
generators or other sources of electric power to kill, stupefy, disable or render
unconscious any fish or fisheryCa1uatic products in both fresh or sea water areas!
6B! FISHING &ITH E1PLOSIVES : the use of dyna"ite, other e#plosive or other
che"ical co"pounds that contains co"bustible ele"ents or ingredients which upon
ignition by friction, confusion, percussion or detonation of all or parts of the
co"pound, &lso refers to the use of any other substance andCor device which cause
an e#plosion that is capable of producing har"ful effects on any fishery species and
a1uatic resources and capable of da"aging and altering the natural habitat!
6)! FISHING &ITH NO1IOUS OR POISONOUS SUBSTANCES : the use of any
substance, plant e#tracts or $uice thereof, sodiu" cyanide andCor cyanide
co"pounds or other che"icals either in a raw or processed for", har"ful or
har"less to hu"an beings, which will kill, stupefy, disable or render unconscious any
fishery species and a1uatic resources and capable of da"aging and altering the
natural habitat!
6'! FISHER&ORAER N a person regulatory or not regulatory e"ployed in co""ercial
fishing and related industries, whose inco"e is either in wage, profit4sharing or
stratified sharing basis, including those working in fish pens, fish cages, fish
corralsCtraps, fish ponds, prawn far"s, sea far"s, salt beds, fish ports, fishing boats
or trawlers, or fish processing andCor packing plants! 2#cluded fro" this category are
ad"inistrators, security guards and overseers!
69! HULBOT:HULBOT 7D#i() Seie, Bi'#:Bi'#, Gi""e'8 : refers to a fishing gear
consisting of a conical shaped net with a pair of wings, the ends of which are
connected to two ropes with buri or plastic strips or si"ilar "aterials serving as a
herding or scarring device, with hauling ropes passing through a "etallic ring
attached to a ton weight, known as <linggote= in the vernacular, when hauled into the
fishing boat!
6,! ILLEGAL FISHING : the taking of fishery species fro" their wild state or habitat with
the use of e#plosive, no#iousCpoisonous substances, electricity, "uro4a"i and other
"ethods prohibited in this ordinance!
F*! INLAND FISHERY : the freshwater and brackish water fishponds!
F(! MANGROVES: a co""unity of intertidal plants including all species of trees, shrubs,
vines and herbs found on coasts, swa"ps, or border of swa"ps!
-2. MONITORING, CONTROL AND SURVEILLANCE
#. Moito'i3 : the re1uire"ent of continuously observing3
.(/ ;ishing efforts which can be e#pressed by the nu"ber of days or
hours of fishing, nu"ber of fishing gears and nu"ber of fisherfolk0
.:/ characteristics of fishery resources0 and
.6/ resource yields .catch/!
B. Cot'o! 4 the regulatory conditions .legal fra"ework/ under which the
e#ploitation, utili>ation and disposition of the resources "ay be conducted0
and
c. S.'6ei!!#ce 4 the degree and types of observations re1uired to "aintain
co"pliance with regulations!
F6! MUNICIPAL &ATERS : ic!.$e ot o!+ (t'e#0(, !#De(, i!#$ Bo$ie( o, 9#te'
#$ ti$#! 9#te'( 9it)i t)e 0.ici"#!it+ 9)ic) #'e ot included within the
protected areas as defined under R& 8o! 'B9) .8-P&S L&%/, public forest, ti"ber
lands, forest reserves or fishery reserves, but also "arine waters included between
two .:/ lines drawn perpendicular to the general coastline fro" points where the
boundary lines of the "unicipality touch the sea and low tide and third line parallel
with the general coastline including offshore islands and fifteen .(B/ kilo"eters fro"
such coastlines! %here two .:/ "unicipalities are so situated on opposite shores that
there is less than thirty .6*/ kilo"eters of "arine waters between the", the third line
shall be e1ually distant fro" opposite shore of the respective "unicipalities!
FF! MURO:AMI 4 "eans a Hapanese fishing gear used in reef fishing which consist of a
"ovable bagnet and two detachable wings effecting the capture of fish by spreading
the net in arc for" around reefs or shoals and with the aid of scaring devices, a
cordon of fisher"en driving the fish fro" the reefs toward the bag portion of the
whole net!
FB! MUSSEL 7T#)o38 : "arine or brackish for" of bivalves scientifically known as
Mytllus sp! and Modlolus sp! and locally known as Tahong, usually attached to the
substratu" in its natural state, but when propagated could be attached to stakes,
stones and other suitable ob$ects!
F)! MUSSEL2OYSTER BELT 4 an area designated by the "unicipality after the conduct
of technical survey shall establish the "usselCoyster far" lots!
F'! MUSSEL2OYSTER CULTURE 4 the cultivation of "usselCoyster in suitable water
areas by any "ethod with appropriate intensive care for production purposes!
F9! PA:ALING 4 referred to a fishing gear consisting of a bagnet effecting the capture of
fish spreading the net in arc for" around reefs or shoals and with the aid of scarring
devices by "eans of air bubbles produced by co"pressors, a cordon of fisher"en
driving the fish fro" the reefs toward the bag portion of the whole net!
F,! PAYAO2ARONG 4 a fish aggregating device consisting of a floating raft anchored
by a weighted line with suspended "aterials such as pal" fronds to attract pelagic
and schooling species co""on in deep waters!
B*! PURSE SEINE 4 a for" of encircling net having a line at the botto" passing through
rings attached to the net, which can be withdrawn or pursed! -n general, the net is set
fro" a boat or pair of boats around the school of fish! The botto" of the net is pulled
closed with the purse line! The net is then pulled aboard the fishing boat or boats
until the fish are concentrated in the bunt or fish bag!
B(! RESOURCE RNT 4 the difference between the value of the products produced fro"
harvesting a publicly owned resource less the cost of producing it, where cost
includes the nor"al return to capital and nor"al return to labor!
B:! SEA FARMING 4 the stocking of natural or hatchery produced "arine plants or
ani"als, under controlled conditions, for purposes of rearing and harvesting, but not
li"ited to co""ercially i"portant fishers, "ollusks .such as pearl and giant cla"
culture/, including seaweeds and sea grasses!
B6! SEA RANCHING4 the release of the young of fishery species reared in hatcheries
and nurseries into natural bodies of water for subse1uent harvest at "aturity or the
"anipulation of fishery habitat to encourage the growth of the wild stocks!
BF! SUPERLIGHT 4 also called "agic light, is a type of light using halogen or "etal
halides which "ay be located above the sea surface sub"erged in the water! -t
consist of a ballast, regulator, electric cable and socket! The source of energy co"es
fro" a generator, battery or dyna"o coupled with the "ain engine!
BB! TRA&L 4 an active fishing gear consisting of a bag shaped net with or without otter
boards to open its opening is dragged or towed along the botto" or through the
water colu"n to take fishery species by straining the" fro" the water, including all
variations and "odifications of trawls .botto", "id4water, and baby trawls/ and tow
nets!
A'tic!e /2
UTILIGATION AND E1PLOITATION OF FISHERY 2 AEUATIC RESOURCES
Sectio 1. DIVISION AND CLASSIFICATION2GONIFICATION OF MUNICIPAL &ATERS.
The "unicipal waters within the $urisdiction of the "unicipality for purposes of granting the
fishery privileges are divided and classifiedC>onified hereunder! 2#clusive fishery privileges for
the uses of the specific classC>ones as described hereunder shall be granted upon pay"ent of
appropriate rentals as fi#ed and described hereof!
S.B:(ectio 1.1. ;or the operation of "ussel, oyster and other a1uatic culture beds,
seaweeds far"ing, "angrove plantation or reforestation3
Goe 1. Starting fro" boundary line of Barangay Parian Eeste and Barangay Pudoc a
portion of "unicipal waters fro" the shoreline but not "ore than two .:/ fatho"s
at low tide! Provided, that such beds and plantations "ay not interfere with the
navigation safety of boats, vessels and other watercrafts which passes through
the area of operation! & 1ualified individual "ay be granted a license to culture
"ussels over a water area of not e#ceeding one4half .(C:/ hectare, and
corporation, partnership or corporative, a water not e#ceeding three .6/ hectares!
Provided, further, that red color buoys shall be placed at four .F/ fatho"s or three
.6/ kilo"eters fro" shoreline at low tide, whichever co"es first!
S.B:(ectio 1.2. ;or catching, taking or gathering of bangus fry, prawns fry,
kawag4kawag or fry of other species3
Goe 2.0. ;ro" Brgy! Pagdalagan to Brgy! Baccuit Sur P B,***!**
Goe 2.1! ;ro" Brgy! Taberna to Brgy! Pugo :B,***!**
Goe 2.2. ;ro" Brgy! Pudoc to Brgy! Payocpoc 8orte Eeste F*,***!**
S.B:(ectio 1.%. ;or the erection of fish corral of fish pen .ta"bong/ in inland
freshwater .rivers/3
Goe %.0 Mouth of the river up to national Dighway Bridge
Goe %.1 8ational Dighway Bridge to Railway Bridge
Provided, that the fish corralsCpens does not obstruct the flow or current of the river and
navigation of boats!
S.B:(ectio 1.-. ;or the erection of fish corrals, pens, cages and sea ranching,
co""ercial fishing utili>ing fishing vessel of less than three .6/ +T and fishing gears
approved by the "unicipality and operation of arongs!
Goe -.0. Beyond three .6/ kilo"eters fro" the general coastline but not less than four .F/
fatho"s deeps or whichever co"e first! Provided, that fishing boat shall paint
orange color code!
S.B:(ectio 1./. ;or co""ercial fishing utili>ing fishing vessels 6!( to (B* +T3
Goe /.0! Beyond fifteen .(B/ kilo"eters fro" the general coastline of the "unicipality but
not less than seven .'/ fatho"s! Provided, that fishing boat shall paint green
color code!
.Note3 & re1uisite for the identification and designation of sites for >oning purposes is technical
survey of the "unicipal water!/
A'tic!e /%
USER OF MUNICIPAL &ATERS
& fishery related activities in the "unicipal waters within fifteen .(B/ kilo"eters fro" the
general coastline of the "unicipality at low tide as defined in this ordinance, shall be utili>ed by
the "unicipal fisherfolk and their organi>ations listed as such in the registry of fisherfolk!
Provided, that in the absence of such organi>ations and cooperatives or their failure to e#ercise
their preferential right, other parties "ay be granted fishing privilege according to the Provisions
'9B .Section (F,/ of R& '()* I R& 9BB*!
Sectio 1. ELIGIBILITY FOR FISHING AND2OR FISHERY PRIVILEGES: & license to
engage in fishing and other fishery related activities "ay be issued to the following3
S.B:(ectio 1.1. O!+ Fi!i"io citiFe(.
S.B:(ectio 1.2. ooperatives, partnership, associations, fir"s of corporations duly
registered or incorporated under the laws of the Philippines and authori>ed to transact
business in the country, having fishing as one of its functions!
A'tic!e /-
GRANT OF FISHING PRIVILEGES IN MUNICIPAL &ATERS
The resident of this Municipality shall have the preferential right to the fishing
privileges to erect and operate fish corals, pens, cages, traps, fish aggregating devices,
seaweed far"ing, fish shelters, oysters, "ussels or other a1uatic culture beds, gathering of
bangus fry of other species, gather of @api> shells, "ollusks, a1uariu" fish within definite
>ones of the "unicipal waters, as "aybe deter"ined by the Municipal &griculture Effice
.M&E/, with which said pro$ect "ay be undertaken, and such other fishing privileges within
the approved >oning plan of the "unicipal water of the Municipality of Bauang to be granted
by the Municipal Mayor! Provided, that in he absence of or their failure to e#ercise their
preferential right, other parties "ay participate in the public bidding in confor"ity with the
procedure provided in the Erdinance3 Provided, however, the Municipal Mayor is authori>ed
to grant fishery privileges to 1ualified applicants upon the reco""endation by the Municipal
&griculture Efficer or his authori>ed ;ishery Efficer, and upon pay"ent of licenseCper"its
fees therefore at the rate not e#ceeding those fi#ed in this Erdinance! The fishery privileges
shall be granted by the Municipal Mayor on a first co"e first served basis for a period not
e#ceeding one .(/ year sub$ect to renewal for another one .(/ year upon filing another
application for such purpose!
Provided further! That the provisions of the License are fulfilled! Provided,
further"ore3 That they shall not fish within T%E DU87R27 .:**/ M2T2RS fro" any fish
corral or artificial reefs operated under e#clusive privilege granted by the Municipality in
accordance with this Erdinance, or fro" the core of any coral reef in the "unicipal waters of
this "unicipality, particularly the declared preservation >one and "arine sanctuary!
Provided, lastly3 That before the Municipal Mayor grant the per"it for the operation of any
fishing vesselCboat the said fishing vessel will be suspected to the "easure"ent and
inspection by the authori>ed officer of the Municipal &griculture Effice to deter"ine e#actly
its gross tonnage! The Municipal &griculture Effice shall "ake public areasCfishery
resources sub$ect for lease or fishing within two .:/ "onths prior to the acceptance of
application for designated fisheryCfishing!
A'tic!e //
GRATUITOUS PERMIT
& gratuitous per"it "aybe issued to any govern"ent agency or institution of learning by
the Municipal Mayor to engage in fishery related activity in any water area for scientific
research or educational purposes, sub$ect to the ter"s and conditions as "aybe i"posed!
A'tic!e /;
REGISTRY OF MUNICIPAL FISHERFOLA
The Municipal &griculture Effice shall "aintain and update annually or as "aybe
necessary a registry of fisherfolks and their organi>ation, partnership, corporations who are
or who "ay wish to fish in the "unicipal waters of this "unicipality for the purpose of
deter"ining priorities a"ong the" by li"iting entry into "unicipal waters, of "onitoring
fishing activities andCor other related purposes! Likewise, there shall be "aintained a
registry of "unicipal fisherfolk, s"all and "ediu" co""ercial fishing vessels by type of
gear and other boat particulars!
A'tic!e /<
FISHEROLAS ORGANIGATION AND2OR COOPERATIVE
;isherfolk organi>ationCcooperatives whose "e"bers are listed in the registry of fisherfolk
"ay be granted use if de"arcated fishery areas to engage in first capture, "ariculture,
andCor fish far"ing0 Provided, that a cooperative "e"ber whose household is already in
possession of a fishery right other than for fish capture cannot en$oy the fishing rights
granted to the organi>ation or cooperative!
A'tic!e /=
LICENSE, LEASE, PERMITS AND OTHER LICENSES
Sectio 1. The license or per"it shall specify the area, fishing gear "ethod, and where
applicable the fishing grounds, vessel, si>e and other para"eters for a fishing vessel engaged
in scientific, research or educational purposes!
Sectio 2. The privilege of catching fish or taking a1uatic products fro" the "unicipal waters
by "eans of nets, traps or other fishing gear, with or without the use of fishing boats shall be
granted under ordinary fishery licenseCper"its or grants issued by the Municipal Mayor to any
person, cooperative, association, partnership, fir" or corporation 1ualified under Sectio
;,>,10, #$ 11 of this Erdinance upon inspection by the officer fro" the Municipal &griculture
Effice of this "unicipality and certification issued for the legality to its fishing paraphernalia or
e1uip"ent and the location of the supposed area of operation and upon pay"ent of the
corresponding licenseCper"it fee at rates indicated in Section :), thereof!
Sectio %. That the grantee, licensee agrees unconditionally to co"ply with all the laws, order,
policies and rules and regulations governing fishing!
Sectio -. That the licensee assu"es responsibility for any and all the acts of his agents, an
e"ployee of the contractors connected with his fishing operation!
Sectio /. &pplicants for licenseCper"it or grant of any fishery privilege shall acco"plish and
file the prescribed application for" prepared at the Municipal &griculture Effice! The said
application for" shall contain a detailed description of the location of the definite portion or area
desired, and a detailed description in specific ter"s of the fishing gear to be used that will
prelude doubt as to the e#act location of the portion or area applied or the kind of gear or
"ethod, and where applicable the fishing season, vessel si>e and other para"eters for which
license is applied and such other para"eters for which license is applied and such other
infor"ation as "aybe re1uired!
Such application whenever applicable shall be acco"panied by the following3
a! 2ndorse"ent and reco""endation of the Municipal &griculture Efficer0
b! Sketch of the area applied for the designated areasC>one0
c! &n Efficial Receipt of pay"ent fro" the Municipal Treasurer5s Effice of the application
fee of Two Thousand ;ive Dundred Pesos .P:,B**!**/, which is nontransferable and
non4refundable0 and
d! Photocopy of the duly approved &rticles of -ncorporation andCor ertificate of
Registration when applicable0
e! ertificate of ;ishing Boat License for 6!( to (B* +T, fishing boats!
Sectio ;. The Municipal &griculture Effice or his &uthori>ed ;ishery Efficer shall deter"ine
fishery resources, verify the areaCscope of the fishery pro$ect, fishing vessels, their tonnage,
and fishing gears for which fishing per"its and licenses shall be issued, and endorse the sa"e
together with their reco""endation to the Mayor for approval! The Mayor shall satisfy hi"self
that the grant or licenseCper"it applied for will not be pre$udicial to public interest and that the
area sub$ect or such application is not covered by any e#isting grant or lease!
A'tic!e />
GUIDELINES FOR THE EVALUATION OF
PROJECT AND APPLICATION
The Municipal &griculture Effice shall be guided with the following rules evaluating
pro$ects and issuance of per"itsClicense for the appropriate use and sustainable
develop"ent of fisheries and a1uatic resources!
Sectio 1. -t shall provide protection to the capability of the particular resources to renew to
opti"u" harvestable levels0
Sectio 2! -t shall not endanger the econo"ic and ecological viability of the resources on a
designated area0
Sectio %! -t shall protect the rights of fisherfolks to preferential use of the resources0
Sectio -. &ll pro$ects which shall have an i"pact on fish and fisheryCa1uatic resources are
re1uired to sub"it an environ"ental i"pact state"ent for evaluation and approval of the
7epart"ent of 2nviron"ental and 8atural Resources .728R/ before the Municipal &griculture
Effice issues a ertification to proceed with the pro$ects in addition to the re1uire"ent of other
concerned agencies!
A'tic!e ;0
PRE:EUALIFICATION, BIDS AND A&ARDS COMMITTEE
To handle the pre41ualification, public bidding and awards of fishery concessions,
lease and contracts, if any shall be a o""ittee co"posed of the Mayor as hair"an, Aice
Mayor as o4chair"an, two .:/ "e"bers of the Sangguniang Bayan, the Municipal
Treasurer, the Municipal &griculture Efficer and the MP7 Secretariat as "e"bers!
Sectio 1. TIME AND PLACE OF AUCTION 4 The Sangguniang Bayan shall, in a resolution,
provide for the holding of the public bidding for the granting of the concessions, lease or
contracts, specifying the ti"e, date and venue of such auction, the "ini"u" bids, the a"ount
to be deposited for entitle"ent to participate, the procedure to be followed by the co""ittee,
and the a"ount of bounds as guaranty of good faith and for satisfactory co"pliance to the
ter"s of the grant or lease! The bond shall be in cash, in real state situated within the
Philippines, or by a surety co"pany authori>es for the purpose in an a"ount e1uivalent to not
less than two .:/ years rental if for five .B/ year period at the "a#i"u"!
Sectio 2. PUBLICATION OF NOTICE4 The pre41ualification Bids and &wards o""ittee
shall cause the publication of the notice to bid in local "edia! -f any, in the bulletin board of the
Municipal Dall and on other conspicuous places in the "unicipality fre1uented by the public for
wide advertise"ent for a period not less than fifteen .(B/ days prior to the holding of such
public auction! The agenda and other infor"ation relative to the bidding shall be deliberated by
the o""ittee at least one .(/ week before such public auction!
Sectio %. GROUNDS FOR REJECTION2DISAPPROVAL OF APPLICATION FOR FISHER
PRIVILEGES: &pplication for fishery privileges shall be re$ected on any of the following
grounds0
(! lackCloss of interest0
:! area applied for is not available or suitable for the purpose to which it is
appliedCdesired for0
6! voluntary re1uest of the applicant0
F! applicant is not 1ualified in accordance with this Erdinance0
B! fraudulent, false or "isleading state"ent in the application0
)! failure to co"ply with the re1uire"ents0
'! death of the applicant, or dissolution of $udicial person0 and
9! when public interest so re1uires!
ARTICLE ;1
LICENSE TO OPERATE FISH PENS, FISH CAGES, FISH TRAPS AND OTHER
STRUCTURES FOR THE CULTURE OF FISH AND OTHER FISHERY PRODUCTS
;ish pens, fish cages, fish traps and other structures for the culture of fish and other
fisheryCa1uatic products shall be constructed and operated only within established >ones duly
designated by the Municipality in accordance with this Erdinance and after the corresponding
licenses therefore have been secured! The area to be leased for this purpose for individual and
$uridical person shall be deter"ined by the Municipal &griculture Effice3 Provided, however,
that only ten percent .(*G/ of the water surface area of all rivers shall be allotted for
a1uaculture purposes like fish pens, fish cages, and fish traps and the stocking density and
feeding re1uire"ent which shall be controlled and deter"ined by its carrying capacity! The
license shall be for a period of five .B/ years renewable for another five .B/ years!
Sectio 1. REGISTRATION AND LICENSING OF POST:HARVEST FACILITIES4 all post4
harvest facilities such as fish drying areaCs, fish processing plants, ice plants, cold storage, fish
portsClanding and other fishery business establish"ents "ust register with and licensed by the
Municipality!
Sectio 2. REGISTRATION AND LICENSING OF FISHING GEARS USED IN MUNICIPAL
&ATERS4 Before a fisherfolk, cooperative, association, fir" or corporation shall conduct
subsistence or co""ercial fishing operation in "unicipal water0 the fishing gear it will utili>e
shall be registered and a license granted therefore!
Sectio %. LICENSING OF FISHING BOATS
The Mayor shall issue the License upon inspection, verification and endorsed by the
Municipal &griculture Effice to person, cooperative, partnership, association, fir" or
organi>ation to operate fishing boatCvesselCs three .6/ +T or less! The licensed fishing boats
shall be nu"bered and olor oded according to Section F of this Erdinance!
The license shall be renewed annually! The ownerCoperator for a fishing boat shall have
a period of thirty .6*/ days prior to the e#piration of its license within which to renew the sa"e!
Provided3 That no such special per"it shall be re1uired for a fishing vessel in a scientific,
research or educational purposes within the Municipal %aters!
Sectio -. OPTIONAL CONCESSION FOR COMMERCIAL FISHING BOAT: The
Sangguniang Bayan shall have the e#clusive authority to allow through the Mayor, licensed
co""ercial fishing boat 6!( to (B* +T to operate within Municipal %aters beyond ten .(*/
kilo"eters fro" the shoreline at low tide, using fishing gear per"itted by this Erdinance, upon
pay"ent of appropriate charges3 Provided, that fishing nets used shall not be less than three
.6/ centi"eters between opposite knots when stretched!
The nu"ber of co""ercial fishing boat which "ay be allowed to operate within
Municipal %aters shall not e#ceed the li"its at in any given year on a first co"e, first serve
basis! &pplications shall be filed with the Effice of the Municipal Mayor through the Municipal
&griculture Effice!
Sectio /. RENE&AL OF FISHING BOAT LICENSE: The fishing boat license shall be
renewed annually! The ownerCoperator of a fishing boat has a period of thirty .6*/ days prior to
the e#piration of the license which to renew the sa"e!
Sectio ;. REPORT OF TRANSFER OF O&NERSHIP: The ownerCoperator andCor transferee
of registered fishing boat shall notify the Municipal &griculture Effice in writing of the transfer of
ownership of the fishing boat within fifteen .(B/ days after its transfer!
Sectio <. RENE&AL OF FISHERMAN@S LICENSE: The fisher"an5s license shall be
renewed annually! The fisher"an, ownerCoperator of a fishing gear has a period of si#ty .)*/
days prior to the e#piration of the license within which to renew the sa"e!
Sectio =. SURCHARGE: %hen annual LicenseCPer"it ;ee for any fishery privilege is not on
the date, it beco"es due, the licenseeCper"itee shall pay a surcharge of one hundred percent
.(**G/! Persons, cooperatives, fir"s or corporations who are delin1uent in the pay"ent of any
fees for fishery privilege granted are barred fro" en$oying the privileges directly or indirectly
during the period of their delin1uency!
Sectio >. GROUNDS FOR CANCELLATION2TERMINATION OF LICENSE: License to any
fishery privileges granted and issued under this ordinance "ay be cancelled on any of the
following grounds!
(! Aiolation of any e#isting fishery ruled and regulations and other applicable laws!
:! 7eath of the Licensee, provided that a new license shall be issued to the 1ualified
heirs or assigned upon filling of a new application within nine .,/ days fro" death of
the Licensee0
6! 7issolution of $uridical Licensee0
F! ;ailure to co"ply with any of the ter"s and conditions of the Licensee0
B! ;raudulent, false or "isleading state"ents in the application0
)! ;ailure to the re1uired annual license fee andCor surcharges0
'! Subleasing by the Licensee0
9! &bandon"ent of the area0
,! ;ailure to pay any or file a bond when due as prescribed in the grant or license0
(*! ;ailure of the Licensee to introduce i"prove"ent in the area covered by the license
within si#ty .)*/ days fro" the issuance! 8one use of the area for the purpose and
which License is granted within Ene Dundred Twenty .(:*/ days fro" the issuance
of the license shall be ground for the cancellation thereof!
Sectio 10. CONDITION FOR THE TRANSFER OF RIGHTS AND INTEREST OVER
FISHERY FARM LOTS
The LicenseeCPer"itee shall not sublease the far" lot or a part thereof! De "ay
transfer his rights over the far" lot or any portion thereof under the following conditions3
(! That the Licensee had held the license for a period of not less than one .(/ year0
:! The Licensee has not violated any of the rules and regulations related to the
operation including the ter"s and conditions of the license0
6! The Licensee is 1ualified to develop and operate the far" lot pursuant to the
provision of this Erdinance0
F! That there is no evidence that such transfer or conveyance of right is being "ade for
purposes of speculations0
B! That the Transferee shall assu"e all the obligations of the Transferor0 and
)! The area sub$ect of the transfer is not involved in any ad"inistrative or $uridical case!
ARTICLE ;2
AU1ILIARY INVOICE
;ish and fishery products like preserved fish .iced, fro>en, dried, salted, s"oked,
patis, bagoong, etc!/, Mother of Pearl .MEP/, gold lip, troca shell, +reen snail shell, @apis
shell, 8ylon shells, other shells, Trepang of Beche de Mar, dried Star ;ish, dried "eat of
Taclobo4giant cla", dried s1uid, seaweed .7igenea/, dried seahorse, dried shark5s fin, skin
of sea snakes, Sponges, tanned skin of fish, salted skins of crocodiles, sea reptiles, bangus
fry and fries of other species, and all other unclassified "arine products, etc!, "ust have an
&u#iliary -nvoice to be issued by the Municipal &griculture Effice prior to their transport their
point of origin to their point of destination within the country upon pay"ent of the fee
prescribed in this Erdinance!
A'tic!e ;%
MANAGEMENT, DEVELOPMENT AND
CONSERVATION OF FISHERIES AND AEUATIC RESOURCES
Sectio 1. NON:OBSTRUCTION TO NAVIGATION
8othing in any section of this Erdinance shall be constructed as per"itting the Lessee
of Licensing to undertake any construction which will obstruct the free navigation of any strea"
river, or the "arine areas of the Municipal %aters flowing through or ad$oining the fish pen or
fishpond, or i"pede the flow and ebb of tide to and fro" the area herein the Lessee or
Licensee, grantee or Per"itee is granted to a fishery privilege! &ny construction "ade in
violation shall be re"oved upon the order of the Municipal Mayor in coordination with the other
govern"ent agencies concerned at the e#pense of the lessee, licensee, or occupants thereof
whenever applicable!
Sectio 2. NON:OBSTRUCTION TO DEFINED MIGRATION PATHS
8othing in the foregoing sections shall be construed as per"itting the Lessee,
Per"ittee, or Licensee to undertake any construction which will obstruct any defined "igration
path or catadro"ous species such as river "ouths and estuaries within a distance deter"ined
by the Municipal &griculture Effice!
Sectio %. MANGROVE PROTECTION AND CONSERVATION
The "unicipal govern"ent through the Municipal &gricultural Effice shall i""ediately
take steps for the restoration of all abandoned, underdeveloped or under utili>ed fishponds or
areas to their original "angrove state!
Sectio -. FISH LANDING POINTS AND FISH MARAET
The Sangguniang Bayan shall deter"ine and designate fish landing point and establish
;ish "arket in the "unicipality where all fish catch other sea products entering the "unicipality
shall land, unloaded, and inspected by the Municipal &griculture Efficer or his representative!
Municipal ;ish -nspector, before the sa"e are offered for sale to the public!
Sectio /. FISHING PORT COMPLE1
There shall be established a Municipal ;ishing Port o"ple# within the Municipality of
Bauang, La Union to provide the berthing, landing facilities, wholesale and retail fish "arket,
cold storage, slipway and dry docking facilities to cater to the local fishing co""unity!
Sectio ;. REPORTING AND MONITORING SYSTEM
S.B:(ectio ;.1. Fi() C#tc) Re"o't
;or statistical record purpose, any person or entity who has obtained a grant
or license to take or catch fish in the Municipal %aters of this "unicipality shall
sub"it a b4annual report of fish caught to the Municipal &griculture Effice! This report
shall be prepared in triplicate showing the kind, 1uantity and value, if sold, of fish
caught during the period, and "ust be sub"itted within the first ten .(*/ days of the
"onth of Huly and Hanuary of each proceeding year!
S.B:(ectio ;.2. Moito'i3 o, Fi() L#$i3( #$ S)i"0et( o, Fi() #$
Fi()e'+.
The Municipal &griculture Efficer or its duly authori>ed ;ishery Efficer is
hereby authori>ed to "onitor fish landings and fish "arkets, particularly the kind of
species and corresponding volu"e in cooperation with the Municipal Revenue
ollector! Likewise, all fishery and a1uatic products being shipped out of the
Municipality shall be "onitored by the sa"e office in cooperation with the Effice of
the Municipal Treasurer and the Philippine 8ational Police .P8P/!
S.B:(ectio ;.%. Moito'i3 Cot'o! #$ S.'6ei!!#ce o, M.ici"#! &#te'(!
& "onitoring control and surveillance syste" shall be established by the
"unicipality through the Municipal &griculture Effice and in coordination with other
agencies concerned to ensure that the fisheries and a1uatic resources in the
Municipal %aters are $udiciously and wisely utili>ed and "anaged on a sustainable
basis and concerned for the benefits and en$oy"ent, e#clusively of ;ilipino citi>ens!
S.B:(ectio ;.-. S+(te0 o' Re"o'ti3 #$ Moito'i3
There shall be developed a syste" of reporting and "onitoring in all aspects
of the activities and operation of fisher folk and their organi>ationCcooperative! The
syste" shall render the following data but not li"ited to the nu"ber of fisher"en,
fishing boat, catch effort, fishing violations and other related fisheries and a1uatic
resource activities! 2ach data will be collected and returned to the o""ittee of
;isheries and &1uatic Resources ouncil of the Municipal ouncil for their planning
and e#ercise!
Sectio <. RULES AND REGULATIONS
The Municipal Mayor shall upon reco""endations of the Municipal &griculture Effice
or his authori>ed ;ishery Efficer shall pro"ulgate rules and regulations to i"ple"ent effectively
the provisions of this Erdinance! Such rules and regulations shall unless otherwise herein
provided, shall take effect fifteen .(B/ days after its publication to Local BulletinC8ewspaper or
to at least five .B/ conspicuous places of every barangay being affected!
Sectio =. FISH INSPECTION SERVICES
&ll fish, crabs, shri"ps, s1uids and other fishery products intended for public
consu"ption shall be inspected by the Municipal &griculture Efficer andCor his authori>ed
;ishery Efficer before they are offered for sale in the public and an inspection ;ee shall be
collected thereof as prescribed in this Erdinance!
Sectio >. FISHERIES AND AEUATIC RESOURCES MANAGEMENT SECTION
To carry out efficiently the policies and functions enunciated in this Erdinance, there is
hereby created the ;isheries and &1uatic Resources Manage"ent Section in the Municipal
&griculture Effice which shall be included in the depart"ent5s appropriation of the succeeding
year!
Sectio 10. JURISDICTION OF FISHERIES AND AEUATIC RESOURCES MANAGEMENT
SECTION IN MUNICIPAL &ATERS
The ;isheries and &1uatic Resources Manage"ent Section, shall be responsible in the
develop"ent, protection, utili>ation, disposition and research of all fisheries and a1uatic
resources of the Municipality!
Sectio 11. MANAGEMENT AND DEVELOPMENT OF FISHERIES AND AEUATIC
RESOURCES IN MUNICIPAL &ATERS
The local fisherfolk and other resources users and their organi>ation shall not only be a
privileged beneficiary or the "unicipality but also an active participant and partner of this
Municipality in the sustainable develop"ent, "anage"ent, conservation and protection of the
fisheries and a1uatic resources of the Municipality!
A'tic!e ;-
THE FISHERIES AND AEUATIC RESOURCES
MANAGEMENT COUNCIL 7FARMC8 PURSUANT TO RA =//0
Sectio 1. DEVELOPMENT OF FISHERIES AND AEUATIC RESOURCES IN MUNICIPAL
&ATER
;isherfolk and their organi>ations residing within the geographical $urisdiction of this
"unicipality shall develop the fisheryCa1uatic resources in "unicipal water .and bay/!
Sectio 2. CREATION OF MUNICIPAL FISHERIES AND AEUATIC RESOURCES
MANAGEMENT COUNCIL 7MFARMC/
The ;&RM shall be perfor"ed by fisherfolk organi>ationCcooperatives and 8+Es in
this "unicipality and shall be assisted by the Municipal &griculture Effice and other agencies
concerned before organi>ing the M;&RM, there shall be consultationCs and orientationCs on
the for"ation of M;&RM with co""ercial or subsistence fisherfolks, fisherfolks
organi>ationsCcooperatives, fisherworkers, a1uacultures and 8+Es!
Sectio %. TERM OF OFFICE
The "e"bers of M;&RM, e#cept the representative or different agencies concerned,
shall serve for a ter" of three .6/ years unless otherwise re4elected by their organi>ation to
represent as such!
Sectio -. FUNCTION OF MFARMC
The M;&RM shall e#ercise the following functions3
(! &ssist in the preparation of the Municipal ;ishery 7epart"ent Plan and
sub"it such plan to the Municipal 7evelop"ent ouncil0
:! Reco""ends the enact"ent of Municipal ;ishery Erdinances to the
Sangguniang Bayan through its o""ittee on ;isheries0
6! &ssist in the enforce"ent of fishery laws and regulation in Municipal %aters0
F! &dvice the Sangguniang Bayan on fishery "atters through its o""ittee on
;isheries, and0
B! Perfor" such other functions which "ay be assigned by the Sangguniang
Bayan!
Sectio /. COMPOSITION OF THE MFARMC
The regular "e"ber of the M;&RM shall be co"posed of3
(! Municipal Planning 7evelop"ent Efficer0
:! hairperson, o""ittee on &griculture I ;isheries of the Sangguniang
Bayan0
6! & representative of the Municipal &griculture Effice0
F! & representative of the Municipal 7evelop"ent ouncil0
B! & representative fro" the accredited 8+E0
)! & representative fro" the private sector0
'! Seven .'/ representative fro" "unicipal fisherfolk which include
representative fro" youth and wo"en sector0
9! Three .6/ representative fro" co""ercial fishers, and0
,! Ene .(/ representative fro" fishworker!
Sectio ;. OFFICERS OF MFARMC
The officers of the M;&RM shall be a hair"an, a Aice4hair"an and a Secretary!
They shall be elected by the "e"bers of the M;&RM fro" a"ong the"selves!
Sectio <. TERM OF OFFICE OF OFFICERS OF MFARMC
&ll officers of M;&RM shall hold office for a ter" of three .6/ years until their
successors are duly elected and 1ualified!
Sectio =. FUNCTIONS N PO&ER OF OFFICER
S.B:(ectio =.1. CHAIRMAN
The chair"an shall be the hief 2#ecutive Efficer of M;&RM in addition to his
duty as such3
(! De shall preside in all "eetings of the M;&RM and those of the "e"bers of
said ouncil0
:! De shall e#ecute all resolutions andCor decisions of the said council0
6! De shall sub"it to the said council as soon as possible after the close of each
fiscal year, and to the "e"bers of each annual "eeting, a co"plete report of
the activities and operations of the M;&RM for the fiscal year under his
ter"!
F! De shall sub"it to the Municipal 7evelop"ent council all resolutions andCor
decisions of the M;&RM
S.B:(ectio =.2. VICE:CHAIRMAN. The Aice4hair"an, if 1ualified, shall e#ercise
all powers and perfor"s all duties of the hair"an during the absence or in capacity of the
latter and shall perfor" duties that "aybe assigned by the said ouncil! De shall be the 2#4
officio hair"an of the 2ducation o""ittee of the M;&RM!
S.B:(ectio =.%. SECRETARY:The Secretary shall give all notices re1uired and
keep the "inutes of all "eetings of the "e"bers, the M;&RM, the M74M;&RM, and
all o""ittee created, in a book kept for the purpose! De shall keep the seal of the
M;&RM and affi# such seal to any paper or instru"ent re1uiring the sa"e! De shall have
the custody of the correspondence files and all other papers that are to be kept, he shall
"aintain the "e"bers register, have charge of the bulletin board at the principal office and
shall perfor" all such other duties and responsibilities as the ouncil "ay fro" ti"e to ti"e
assigned to hi"!
Sectio >. THE INTEGRATED MANILA BAY FISHERIES AND AEUATIC RESOURCE
MANAGEMENT COUNCIL 7IMBFARMC8
The M;&RM of this "unicipality shall be a "e"ber of the -BM;&RM which shall
also serve in an advisory capacity to the Sangguniang Bayan through the hair"an of the
o""ittee on fisheries of the Sangguniang Bayan!
Sectio 10. REPRESENTATIVES FROM THE IBMFARMC
Representative to the -BM;&RM shall be co"posed of the following3
(! The hairperson, o""ittee on ;isheries, Sangguniang Bayan of this "unicipality0
:! The Municipal &griculture Efficer or his ;isheries Efficer0
6! The Municipal 7evelop"ent Efficer, and0
F! The hair"an of the M;&RM!
Sectio 11. FUNCTIONS OF REPRESENTATIVES AS A BODY
Representatives as body shall have the following functions3
(! Present approved Municipal ;ishery Erdinance to -BM;&RM to assist in the
preparation of the -ntegrated Manila Bay ;ishery 7evelop"ent Plan and sub"it such
plan to the Municipal 7evelop"ent ouncil of this "unicipality0
:! Reco""end the enact"ent of integrated fishery ordinances to the Sangguniang
Bayan through its o""ittee on ;isheries0
6! &ssist in the enforce"ent of fisheries laws, rules and regulations in Manila Bay0
F! &dvice the Sangguniang Bayan on fishery through the o""ittee on ;isheries0
B! Perfor" such other functions which "ay be assigned by the Sangguniang Bayan!
A'tic!e ;/
PROHIBITION AND PENALTIES
Sectio 1. FISHING AREAS RESERVE FOR FISH REFUGE AND SANCTUARIES AND
E1CLUSIVE USE OF GOVERNMENT
-n line with the 8ational Progra", fifteen percent .(BG/ of the Municipal %aters Ef
This Municipality, fro" the boundary of Barangays Pagdalagan, Baccuit Sur to the boundary
of Pugo and Payocpoc Sur and e#tending seven .'/ k"s fro" their shoreline is hereby set
aside and declared as ;ishery Reservation, ;ish Refuge and Marine Sanctuary of the
Municipality of Bauang, La Union for the e#clusive use of the govern"ent, or any of its
political subdivisions, agencies or instru"entalities for the culture and propagation of fish
and other species, for the preservation, conservation, protection, educational research and
scientific purposes, and where all kinds of fishing activities shall be prohibited!
Sectio 2. UNAUTHORIGED FISHING OR ENGAGING IN OTHER UNAUTHORIGED
FISHERIES ACTIVITIES
S.B:(ectio 2.1. 8o person, cooperative, partnership, association, fir" or
corporation shall e#ploit, occupy, produce, breed, culture, or gather fish, fish fry or
fingerlings of any fishery species or fishery products, or engage in any fishery activity in the
"unicipal waters without a license, lease or per"it! 7iscovery of any person in an area
where he has no per"it or registration papers for a fishing vessel shall constitute a pri"a
facie presu"ption that the person andCor vessel is engaged in unauthori>ed fishing!
-t shall be unlawful for any person not listed in the registry of fisherfolk of this
"unicipality to engage in any fishing activity in Municipal %aters! &ny fisherfolk who co""its
such violation shall be punished by confiscation of catch and a fine of ;ive hundred Pesos
.PB**!**/ pursuant to Section 9) of R& 9BB*!
S.B:(ectio 2.2. -t shall be unlawful for any co""ercial fishing vessel to fish in fishing
areas declared reserve for fish refuge and sanctuaries!
Pursuant to Section 9) of R& 9BB*, any co""ercial fishing boat captain or the three
.6/ highest officers of the boat who co""it any of the above prohibited acts upon conviction
shall be punished by a fine e1uivalent to the value of catch of Ten Thousand Pesos
.P(*,***!**/ whichever is higher, and i"prison"ent of si# .)/ "onths, confiscation of fish
catch and fishing gears, and auto"atic revocation of license!
Sectio %. ILLEGAL USE OF FINE MESH NET
-t shall be unlawful to engage in fishing in Municipal %aters of this Municipality using
fine "esh net as described in Section 6!(B of this Erdinance, Provided, that the use of fishing
nets with legal si>e but doubled or overlaid one on top of the other in an atte"pt to circu"vent
this provision shall be construed as using fine "esh net in fishing! Provided, however, that the
prohibition on the use of fine "esh net shall not apply to the gathering of fry, glass eels, elvers,
tabios, and ala"ang and such species which by their nature are s"all but already "ature to be
identified in the i"ple"enting rules and regulations by the 7epart"ent of &griculture through
the Bureau of ;isheries and &1uatic Resources.7&4B;&R/!
Pursuant to Section 9, of R& 9BB*, violation of the above shall sub$ect the offender
to a fine fro" Two Thousand Pesos .P:,***!**/ or i"prison"ent fro" si# .)/ "onths to two
.:/ years or both such fine and i"prison"ent at the discretion of the ourt3 Provided, that if
the offense is co""itted by a co""ercial fishing vessel, the boat captain and the "aster
fisher"an shall also be sub$ect to the penalties herein3 Provided, further, that the
ownerCoperator of the co""ercial fishing vessel who violates this provision shall be
sub$ected to the sa"e penalties provided herein3 Provided, finally, that the 7&4B;&R is
hereby e"powered to i"pose upon the offender an ad"inistrative fine and Cor cancel his
per"it or license of both, in Municipal %aters!
Sectio -. USE OF MURO:AMI N ANY OF ITS VARIATION2MODIFICATION AND GEAR
DESTRUCTIVE TO CARAL REEFS AND OTHER MARINE HABITAT CONSIDERED
DELETERIOUS METHOD OF FISHING
S.B:(ectio -.1. -t shall be unlawful for any person, natural or $uridical to fish with
Muro4&"i and any of its variationC"odification and gear destructive to coral reefs and other
"arine habitat considered deleterious "ethod of fishing as defined in Section 6!F6 and 6!((,
respectively, of this ordinance in the Municipal %aters of this Municipality!
Pursuant to Section ): of R& 9BB*, the operator, boat captain, "aster fisher"an,
and recruiter or organi>er of fisherworker who violate this Provision shall suffer a penalty of
two .:/ years to ten .(*/ years i"prison"ent and a fine of not less than Ene Dundred
thousand Pesos .P(**,***!**/ to ;ive Dundred Thousand Pesos .PB**,***!**/ or both
such fine and i"prison"ent, at the discretion of the ourt! The catch and gear used shall be
confiscated!
S.B:(ectio -.2. -t shall likewise be unlawful for any person or corporation to gather,
sell or e#port white sand, silica, pebbled and any other substances which "ake up any
"arine habitat!
Pursuant to Section ,: of R& 9BB*, the person or corporation who violated this
provision shall suffer a penalty of two .:/ years to ten .(*/ years i"prison"ent and a fine of
not less than Ene Dundred Thousand Pesos .P(**,***!**/ to ;ive Dundred Thousand
Pesos .PB**,***!**/ or both such fine and i"prison"ent, at the discretion of the ourt! The
substance taken fro" its "arine habitat shall be confiscated!
Sectio /. FISHING THROUGH E1PLOSIVES, NO1IOUS OR POISONOUS SUBSTANCES,
AND2OR ELECTRICITY
S.B:(ectio /.1. -t shall be unlawful for any person to catch, take or gather or cause
to be caught, taken or gathered, fish or any fishery species in Municipal %aters with the use
of electricity, e#plosives, no#ious or poisonous substance which will kill, stupefy, disable or
render unconscious fish or fishery species3 Provided, that the use of poisonous or no#ious
substances to eradicate predators in fishponds in accordance with accepted scientific
practices and without causing adverse environ"ental i"pact in neighboring waters and
grounds shall not be construed as illegal fishing!
-t will likewise be unlawful for any person, corporation or entity to possess, dealing,
sell or any "anner dispose of, any fish or fishery species which have been illegally caught
as illegal fishing!
The discovery of dyna"ite, other e#plosives and che"ical co"pounds which contain
co"bustible ele"ents, or no#ious substances, or e1uip"ent or device for electric fishing in
any fishing vessel or in the possession of any fisherfolk, operator, fishing boat official or fish
worker shall constitute a pri"a facie evidence, that the sa"e was used for fishing in
violation of this Erdinance! The discovery in any fishing vessel of fish caught or killed with
the use of e#plosives, no#ious or poisonous substances or by electricity shall constitute
pri"a facie evidence that fisherfolk, operator, boat official of fish worker is fishing with the
use thereof!
S.B:(ectio /.2. Mere possessions of e#plosives, no#ious or poisonous substances
or electro fishing devices for illegal fishing shall be punishable by i"prison"ent ranging fro"
si# .)/ "onths to two .:/ years, pursuant to Section 99!: of R& 9BB*!
S.B:(ectio /.%. &ctual use of e#plosives, no#ious or poisonous substances or
electro fishing devices for illegal fishing shall be punishable by i"prison"ent ranging fro"
five .B/ years to ten .(*/ years without pre$udice to the filing of separate cri"inal cases
when the use of the sa"e result to hu"an in$ury or loss of hu"an life, pursuant to Section
99!F of R& 9BB*!
S.B:(ectio /.-. 7ealing in, selling, in any "anner disposing of, for profit, illegally
caughtCgathered fisheries species shall be punished by i"prison"ent ranging fro" si# .)/
"onths to two .:/ years, pursuant to Section 99!F of R& 9BB*!
S.B:(ectio /./. -n all cases enu"erated above, the e#plosives, no#ious or
poisonous substances andCor electrical devices, as well as the fishing vessels, fishing
e1uip"ent and catch shall be forfeited, pursuant to Section 99!B of R& 9BB*!
Sectio ;. CONVERSION OF MANGROVES:
-t shall be unlawful for any person to convert "angroves into fishponds or for any other
purposes!
Pursuant to Section ,F of R& 9BB*, violation of the provision of this section shall be
punished by i"prison"ent of si# .)/ years and one .(/ day to twelve .(:/ years andCor a fine
of 2ighty Thousand Pesos .P9*,***!**/3 Provided, that if the area re1uires rehabilitation
and restoration as deter"ined by the ourt, the offender should also be re1uired to restore
or co"pensate for the restoration of the da"age!
Sectio <. FISHING IN FISHERY RESERVES, REFUGE AND SANCTUARIES
-t shall be unlawful to fish in fishery areas declared by the 7epart"ent of &griculture as
reco""ended by this Municipality as fishery reserve, refuge and sanctuaries!
Pursuant to Section ,) of R& 9BB*, violation of the provision of this Section shall be
punished by i"prison"ent of two .:/ years to si# .)/ years andCor fine of Two Thousand
Pesos .P:,***!**/ to Twenty Thousand Pesos .P:*,***!**/ and by forfeiture of the catch
and cancellation of fishing per"it or license!
Sectio =. TAAING, CATCHING, SELLING, PROCESSING OR TRANSPORTING GRAVID
CRABS AND2OR CRABLETS
-t shall be unlawful to take, catch, sell, process or transport gravid crab and crablets,
"ud crab andCor blue crab, in this Municipality whether dead or alive!
Pursuant to Section FF'!((( of R& '()*, violation of this provision shall be punished by
i"prison"ent for a period not e#ceeding si# .)/ "onths or a fine not e#ceeding Two
Thousand ;ive Dundred Pesos .P:,B**!**/, or both in the discretion of the ourt!
Sectio >. CAPTURE OF SABALO AND OTHER BREEDER2SPA&NER4
-t shall be unlawful for any person to catch, gather, capture or possess "ature "ilkfish
or <Sabalo= and such other breeders or spawners of other fishery species as "aybe
deter"ined by the 7&4B;&R3 Provided, that catching of <Sabalo= and other breedersCspawners
for local breeding purposes or scientific or research purposes "ay be allowed sub$ect to
guidelines to be pro"ulgated by the 7&4B;&R!
Pursuant to Section ,9 of R& 9BB*, violation of the provision of this section shall be
punished by i"prison"ent of si# .)/ "onths and one .(/ day to eight .9/ years andCor a fine
of 2ighty Thousand Pesos .P9*,***!**/ and forfeiture of the catch, and fishing e1uip"ents
used and revocation of license!
Sectio 10. ILLEGAL USE O SUPERLIGHTS
-t shall be unlawful to engage in fishing with the use of superlights in "unicipal waters
or in violation of the rules and regulations which "ay be pro"ulgated by the 7&4B;&R on the
use of superlights outside the Municipal %aters!
Pursuant to Section ,6 of R& 9BB*, violation of this provision shall be punished by
i"prison"ent fro" si# .)/ "onths to two .:/ years or a fine of ;ive Thousand Pesos
.PB,***!**/ per superlight, or both such fine and i"prison"ent at the discretion of the court!
Sectio 11. BAN OR CORAL E1PLOITATION AND E1PORTATION4
-t shall be unlawful for any person or corporation to gather, possess, sell or e#port
ordinary precious and se"i4precious corals, whether raw or in possessed for", e#cept for
scientific or research purposes!
Pursuant to Section ,( of R& 9BB*, violation of this provision shall be punished by
i"prison"ent fro" si# .)/ "onths to two .:/ years and a fine fro" Two Thousand Pesos
.P:,***!**/ to Twenty Thousand Pesos .P:*,***!**/, or both such fine and i"prison"ent,
at the discretion of the ourt, and forfeiture of the sub$ect corals, including the vessel and its
proper disposition!
onfiscated corals shall either be returned to the sea or donated to school and
"useu"s for education and scientific purposes or disposed through other "eans!
Sectio 12. FISHING IN OVERFISHED AREA AND DURING CLOSED SEASON
Upon establish"ent by the 7&4B;&R and this Municipality declaring Municipal %ater
as overfished area andCor closed season, thus, it shall be unlawful to fish in said areas declared
overfished or closed season!
Pursuant to Section ,B of R& 9BB*, violation of the provision of this section shall be
punished by i"prison"ent of Si# .)/ "onths and one .(/ day to si# .)/ years andCor fine of
Si# Thousand Pesos .P),***!**/ and by forfeiture of the catch and cancellation of the
per"it or license!
Sectio 1%. FISHING OR TAAING OF RARE, THREATENED OR ENDANGERED SPECIES
-t shall be unlawful to fish or take rare, threatened or endangered species as listed in
the -T2S and as deter"ined by 7&4B;&R!
Pursuant to Section ,' of R& 9BB*, violation of the provision of this section shall be
punished by i"prison"ent of twelve .(:/ years to twenty .:*/ years andCor fine of Ene Dundred
and Twenty Thousand Pesos .P(:*,***!**/ and forfeiture of the catch, and the cancellation of
fishing per"it!
Sectio 1-. USE OF MECHANIGED PUSH:NET 7SUNGAIT8 OR FISH TRAP 7TANGAB8
-t shall be unlawful for any person to fish with the use of "echani>ed push4net .sungkit/
or fish trap .tangab/ using fine "esh net in Municipal %aters!
Pursuant to Section FF',((( of R& '()*, violation of the provision of this section shall
be punished by i"prison"ent for a period not e#ceeding si# .)/ "onths andCor fine not
e#ceeding Two Thousand ;ive Dundred Pesos .P:,B**!**/, or both in the discretion of the
ourt! The fishing gears shall be confiscated and revocation of the license!
Sectio 1/. USE DRIFT GILL NET
-t shall be unlawful for any person, cooperative, fir" or corporation to operate drift net
.P&ME/ in catching fish in "unicipal waters during the spawning period of S&B&LE fro"
;ebruary to Huly, inclusive every year!
Pursuant to Section ,9 of R& 9BB*, violation of the provision of this section shall be
punished by i"prison"ent of si# .)/ "onths and one .(/ day to eight .9/ years andCor a fine
of 2ighty Thousand Pesos .P9*,***!**/ and forfeiture of the catch, and fishing e1uip"ent
used and revocation of license!
Sectio 1;. FISHING &ITHIN ESTABLISHED ARTIFICIAL REEF OR FISH SHELTER
2stablished artificial reef or fish shelters are hereby declared as restricted areas
whereby no fishing shall be allowed within the distance of two hundred .:**/ "eters fro" the
said reefsCshelters0 Provided, however That only e#clusive grantee or licensee of artificial reefs
or shelters can fish within their respective fish aggregate!
Pursuant to Section FF'! --- of R& '()*, violation of this Section shall be sub$ect the
Boat aptain, the Master ;isher"an, or the three .6/ highest deck officers of the fishing boat
shall be punished of a fine not e#ceeding Two Thousand ;ive Dundred Pesos .P:,B**!**/
or an i"prison"ent of not e#ceeding si# "onths .)/ "onths, or both in the discretion of the
ourt! The fishing license shall be revoked!
Sectio 1<. ILLEGAL CONSTRUCTION AND OPERATION OF FISH CORALS2TRAPS,
FISH PENS AND FISH CAGES
-t shall be unlawful to construct and operate fish coralsCtraps, fish pens and fish cages
without a licenseCper"it! Likewise, it is unlawful, to construct the sa"e outside the designated
>ones, and within a distance of two hundred .:**/ "eters of another fish coral or one hundred
.(**/ "eters in fresh waters unless they belong to the sa"e licensee or grantee, but in no case
less than si#ty .)*/ "eters apart e#cept in waters less than two .:/ fatho"s at low tide!
Pursuant to Section FF'! --- of R& '()*, violation of this provision shall sub$ect the
offender to a fine not e#ceeding Two Thousand Pesos .P:,***/ andCor i"prison"ent of not
e#ceeding si# .)/ "onths or both in the discretion of the ourt! &lso cancellation of
licenseCper"it, if any and dis"antling of the illegally constructed structures at his own
e#pense and confiscation of the sa"e!
Sectio 1=, ILLEGAL SUB:LEASE, TRANSFER OF RIGHTS, EUITCLAIMS, &AIVER OR
RIGHTS, ETC.
LicenseCper"its shall not be transferred by lease or "ortgage! The licenseCper"it shall
not sub4lease a fishery far" lot under any license of any part thereof! De "ay however transfer
his rights and interest over the far" lot in accordance to Section 6*, hereof!
&ny violation of this section shall constitute ground for the cancellation of the license
granted, cancellation of lease agree"ent, confiscation of e#isting i"prove"ents and the
dis1ualification of subse1uent application by the sa"e person, organi>ationCcooperative,
fir" or corporation!
Sectio 1>. AEUATIC POLLUTION
&1uatic pollution as defined in this ordinance shall be unlawful!
Pursuant to Section (*: of R& 9BB*, violation of the provision of this section shall be
punished by i"prison"ent of si# .)/ years and one .(/ day to twelve .(:/ years andCor fine
of 2ight Thousand Pesos .P9,***!**/ per day until such violation ceases and the fines are
paid!
Sectio 20. TRANSFER OF O&NERSHIPOF FISHING BOAT
The ownerCoperator andCor transferee of the registered fishing boat who fails to notify
the Effice of the Municipal &griculture of the transfer of ownership, sale of the fishing boat to
another person within fifteen .(B/ days after such transfer or sale shall be fined an a"ount not
e#ceeding Ene Dundred Thousand Pesos .P(**!***,**/!
Sectio 21. OTHER VIOLATIONS
S.B:(ectio 21.1. F#i!.'e to co0"!+ 9it) Mii0.0 S#,et+ St#$#'$(! The owner
and boat captain of a fishing boat engaged in fishing who upon de"and by proper
authorities, fails to e#hibit or show proof of co"pliance with the safety, provided by R&
9BB*, shall be i""ediately prevented fro" continuing with his fishing activity and escorted
to the nearest point or landing point! The license to operate the fishing boat shall be
suspended until the safety standard has been co"plied with!
S.B:(ectio 21.2. F#i!.'e to Co$.ct # Ye#'!+ Re"o't. The ;ishery Lease
&gree"ent .;L&/ holderClicenseeCper"itee who fails to render a yearly report shall be
i""ediately cancelled, Provided that if the offender be the owner of the fishpond, fish pen or
fish cage, he shall be sub$ected to the following penalties pursuant to R& 9BB*3 .(/ first
offense, a fine of ;ive Dundred Pesos .PB**!**/ per unreported hectare0 .:/ subse1uent
offenses, a fine of Ene Thousand Pesos .P(,***!**/ per unreported hectare!
S.B:(ectio 21.%. G#t)e'i3 #$ M#'Deti3 o, S)e!! ,i()e(! -t shall be unlawful for
any person to take, sell, transfer, or have any possession for any purpose any shell fish fro"
the Municipal %aters of this Municipality which is se#ually "ature or below the "ini"u"
si>e or above the "a#i"u" 1uantities prescribed for the particular species andCor have
been declared conta"inated with R27 T-72 TEM-8S by the 7&4B;&R!
S.B(ectio 21.-. OB(t'.ctio to N#6i3#tio o' ,!o9 #$ EBB o, Ti$e i #+
St'e#0, Ri6e', L#De o' B#+! -t shall be unlawful for any person who causes obstruction to
navigation or flow of ebb tide!
Pursuant to Section (*6 of R& 9BB*, sub$ect to the provision of the subparagragh .b/
of this section, violation of the above4enu"erated prohibited acts shall sub$ect the offender
to a fine ranging fro" Two Thousand Pesos .P:,***!**/ to Ten Thousand Pesos
.P(*,***!**/ or i"prison"ent fro" one .(/ "onth and one .(/ day to si# /)/ "onths, or both
such fine and i"prison"ent , upon the discretion of the ourt0 Provided, that the Secretary
of 7& is hereby e"powered to i"pose upon the offender an ad"inistrative fine of not "ore
than Ten Thousand Pesos .P(*,***!**/ or to cancel his license or per"it, or to i"pose such
fine and to cancel his license or per"it, in the discretion of the Secretary0 Provided, further
that the Secretary or his duly authori>ed representative, and law enforce"ent agents are
hereby e"powered to i"pound with the assistance to the Philippine oast +uard, P8P4
Mariti"e o""and0 Provided, finally, that any person under R& 9BB*, shall be sub$ect to a
fine of not "ore than Ten Thousand Pesos .P(*,***!**/ or i"prison"ent of not "ore than
two .:/ years, or both such fine and i"prison"ent, upon the discretion of the ourt!
2very penalty i"posed for the co""ission of an offense shall carry with it the
forfeiture of the proceeds of such offense and the instru"ents or tools with which it was
co""itted!
Such proceeds and instru"ents or tools shall be confiscated and forfeited in favor of
the +overn"ent, unless they be the property of a third person not liable for the offense, but
those articles which are not sub$ect of lawful co""erce shall be destroyed!
Sectio 22. OBSTRUCTION TO FISHERY LA& ENFORCEMENT OFFICERS.
Pursuant to Section (*) of R& 9BB*, the boat owner, "aster or operator or any person
acting on his behalf of any fishing boats who evades, obstructs or hinder any fishery law
enforce"ent officer of the 7epart"ent of &griculture to perfor" his duty, shall be fined Ten
Thousand Pesos .P(*,***!**/ in addition, the registration, per"it, andCor license of the vessel
including the license of the "aster fisher"an shall be cancelled!
The boat owner, "aster or operator or any person acting on his behalf of any fishing
boat who evades, obstructs or hinder any fishery law enforce"ent officerCs of this
"unicipality duly deputi>ed by the Municipal Mayor to perfor" his duty, shall be fined not
e#ceeding Two Thousand ;ive Dundred Pesos .P:,B**!**/, in addition, the licenseCper"it of
the vessel and the license issued to the "aster fisher"an shall be cancelled!
A'tic!e ;;
GENERAL PROVISIONS
Sectio 1. FISHERFOLA SETTLEMENT AREAS.
The Municipality shall establish and create fisherfolk settle"ent areas in coordination
with the concerned agencies of the govern"ent, where certain areas of the public do"ain,
specifically near the fishing grounds, shall be reserved for the settle"ent of the "unicipal
fisherfolk! 8othing in this section shall be construed to vest ownership of any resettle"ent are
to a "unicipal fisherfolk for who" said areas "ay have been reserved for or had been actually
granted to!
Sectio 2. MUNICIPAL FISHERIES GRANT FUND!
;or the develop"ent "anage"ent and conservation of the "unicipal resources, there
is hereby created a ;ishery +rant ;und to finance fishery pro$ects of the "unicipality pri"arily
for the uplift"ent of the "unicipal fisherfolk! & twenty percent .:*G/ fro" the 7evelop"ent
;und of the -R& is hereby appropriated to support the +rant ;und!
;or this purpose, the "unicipality "ay seek financial assistance fro" any source and
"ay receive any donations therefore!
Sectio %. EDUCATIONAL CAMPAIGN.
The Municipality through barangays shall launch and pursue an educational ca"paign to3
a! Delp reali>e the policies and i"ple"ent the provisions of this Erdinance and ;isheries
ode of (,,9
b! Pro"ote the develop"ent, "anage"ent, conservation and proper use of the
environ"ent0
c! Pro"ote the principle of sustainable develop"ent0 and
d! Pro"ote the develop"ent of truly ;ilipino4oriented fishing and ancillary industries!
Sectio -. CHARTING OF NAVIGATIONAL LANES AND DELINEATION OF MUNICIPAL
&ATERS.
The Municipality shall authori>e the Municipal 2ngineer Effice in coordination with
8&MR-& and 7&4B;&R for the designation and charting of navigational lanes in fishery areas
and delineation of Municipal %aters!
Sectio /. PERSONS AND DEPUTIES AUTHORIGED TO ENFORCE THIS ORDINANCE
The law enforce"ent officers of 7&4B;&R .;ish %arden/, the Philippine oast +uard,
P8P4Mariti"e o""and, and duly deputi>ed law enforce"ent officers of this Municipality are
hereby authori>ed to enforce this Erdinance, R& 9BB* and other fishery laws, rules and
regulations! Ether co"petent govern"ent officials and e"ployees, punong barangays and
officers and "e"bers of fisherfolk associations who have undergone training on law
enforce"ent of this Erdinance and other fishery laws, rules, and regulations!
Sectio ;. USE AND DISPOSAL OF FORFEITED PROPERTY!
%herever forfeiture of the property is i"posed, such property or proceeds fro" the
sale thereof shall go to the trust of the Municipality for its use of the coastal resource
develop"ent purposes!
;ish found caught with the use of e#plosives, no#ious substances or banned
gearsCdevices shall i""ediately be sei>edCconfiscated, and endorsed to the Municipal
&griculture Effice and fit for hu"an consu"ption shall be donated to penal institutions such
as the "unicipal $ail, or to charitable institutions such as hospitals, house of charities,
orphanages or ho"e of the aged or indigents!
A'tic!e ;<
REPEALING, SEPARABILITY AND EFFECTIVITY CLAUSES
Sectio 1. APPROPRIATION
S.B:(ectio 1.1. The su" of Ene Dundred ;ifty Thousand Pesos .P(B*,***!**/ is
hereby authori>ed to be appropriated out of the &gricultural ;und for the operation and
organi>ation of the ;isheries and &1uaculture Manage"ent and 7evelop"ent Section of the
Municipal &griculture Effice!
S.B:(ectio 1.2. The su" of Two Dundred ;ifty Thousand Pesos .P:B*,***!**/ is
hereby authori>ed to be appropriated out of the &gricultural ;und for the organi>ing and
operation of the Municipal ;isheries and &1uatic Resource Manage"ent ouncil to be
ad"inistered by the Municipal &griculture Effice!
Sectio 2. REPEALING CLAUSE. &ll Previous ordinances, rules and regulations or parts
thereof which are inconsistent with these Erdinances are hereby repealed or "odified
accordingly!
Sectio %. SEPARABILITY CLAUSE! -f for any reason or reasons any portion or provision of
this Erdinance is declared unconstitutional or invalid, the other portions or provisions hereof
which are not affected, shall continue to be in full force and effect!
Sectio -. EFFECTIVITY! This Erdinance shall take effect ten .(*/ days after a copy thereof is
posted in a bulletin board at the entrance and in at least two .:/ other conspicuous places of
the "unicipal building and the "ain features thereof has been published once in a local
newspapers of the general circulation within the Municipality!
Sectio /. DEFINITION
M.ici"#! &#te'(: ;or the purpose of this Erdinance the words <Municipal %aters=
shall include not only strea"s, lakes and tidal waters within the "unicipality not being
sub$ect or private ownership and not co"prised within the national parks, public forests,
ti"berlands, forests reserves or fishery reserves, but also "arine waters included between
two lines drawn perpendicular to the general coastlines fro" points where the boundary line
of the "unicipality touches the sea at low tide and third line parallel with the general
coastlines and nautical "ile fro" such coastline! .%here two "unicipalities are so situated
on the opposite shores that there is less than nautical "iles of "arine waters between third
line shall be a line e1uivalent fro" opposite shores of the respective "unicipalities/!
Sectio ;. LICENSE PERMIT2FISHERY GRANT. -t shall be unlawful for any person,
cooperative, partnership, association or corporation to catch fish other a1uatic products by
"eans of nets, traps, or other fishing gears in the "unicipal waters of this "unicipality, unless
provided with the necessary license per"it issued for the purpose by the Municipal Treasurer!
-t shall be likewise illegal for any person, cooperative, partnership, association or corporation to
operate fish corrals or oyster culture beds, or catch <bangus= fry of fries of other species for
propagation within the $urisdiction of this Municipality without first securing a "unicipal grant
therefore conferred as provided by law and this Erdinance!
Sectio <. ELIGIBILITY FOR FISHING AND2OR FISHERY PRIVILEGES. The following are
under this ordinance, eligible for fishing andCor fishery privileges3
a! iti>ens of the Philippines
b! ooperative, partnership, association of corporation duly registered or incorporated under
the laws of the Philippines and authori>ed to transact business in the Philippines, and at
least si#ty percent .)*G/ of these capital stock belong to citi>ens of the Philippines!
-t shall be unlawful for person, cooperatives, partnerships, association or corporation
not 1ualified by the law and this Erdinance to the effect, to engage personally or through
other persons, in fishing or catching or collecting a1uatic products in the "unicipal waters
within the $urisdiction of this Municipality!
Sectio =. DIVISION AND CLASSIFICATION OF MUNICIPAL &ATERS
The Municipal %aters within the $urisdiction of this Municipality shall be divided and
classified for the grant of the e#ecutive fishery privilege for the catching or taking of bangus
fry as follows3
S.B:(ectio =.1. ;or bangus fry catching per season3
Lone (4 Pagdalagan4Baccuit &rea P :B,***!**
Lone :4 Taberna4Pudoc &rea F*,***!**
Lone 64Pudoc4Payocpoc 8orte 2ste F*,***!**
Lone F4 Payocpoc 8orte Eeste4Urayong &rea :B,***!**
S.B:(ectio =.2. ;or corrals to catch <-pon= in Bauang River3
Lone (4:B*"! 2ast of R!R! Bridge P :B*!**
Lone :4:B*"! 2ast of R!R! Bridge (B*!**
Lone 64:**"! 2ast of Lone : (**!**
S.B:(ectio =.%. ;or fishing nets, traps and other gears, the &nnual license shall be the
following3
urekeCLa"bang P 6,***!**
Liting :,***!**
Tapany :**!**
Sigay (**!**
@ar4kar (**!**
Twad .for -pon/ B**!**
Quitang ."otori>ed/ (**!**
Panti 9*!**
Motori>ed boats .for fishing or for recreation/ B**!**
Trawl F**!**
Tacsay 6**!**
Sectio >. ISSUANCE OF INDIVIDUAL LICENSES IN CASE NO BIDDERS OUT TO LEASE
FISHING GONES
S.B:(ectio >.1. ;ish corrals erected in the area3 &nnual ;ee
Less than 6 "eters deep P 6*!**
6 "eters deep or "ore but les than B "eters )*!**
B "eters deep or "ore but less than 9 "eters deep :**!**
9 "eters deep or "ore but less than (* "eters deep 6)*!**
(* "eters deep or "ore but less than (B "eters deep B**!**
(B "eters deep or "ore but less than :* "eters deep 9**!**
S.B:(ectio >.2. ;ish corrals or fishpens in inlands fresh waters3
%ith an area of less than B** s1!"! P (**!**
%ith an area of B** s1!"! or "ore but less than (,*** s1!"! :**!**
%ith an area of (,*** s1!"! or "ore but less than B,*** s1!"! 6**!**
%ith an area of (*,*** s1!"! B**!**
%ith an area of (*,*** s1!"! or "ore 9**!**
Sectio 10. LICENSE PERMIT. The privilege of catching fish in the "unicipal waters of this
"unicipality with nets, traps or other fishing gears with or without using fishing boats or vessels
three tons gross or less shall be granted under ordinary license per"it of the corresponding
license per"it fee re1uired therefore in the following3
GENERAL SCHEDULE FOR LICENSE FEE
Ite0( No. Ai$( o, ,i()i3 3e#' 7(.c) #( et(, t'#"( o,
ot)e' ,i()i3 3e#'(8
Lice(e ,ee "e'
'e#(o#B!e !ice(e ,ee(
o, ot 0o'e t)# P/0.00
.Aernacular in Bicol, ebu, Palawan/
(! a
b
c
d
e
f
Bancuerna
Pabbas
Pangki
Largaret
Sarap
Panaapao
P 6*!**
6*!**
6*!**
6*!**
6*!**
:*!**
:! a
b
c
;isher"en using Dook and Line
%ithout light
%ith torch used in fishing
%ith <Petro"a#= used in fishing
P B!**
9!**
(:!**
6! a
b
c
d
e
f
g
;isher"en using traps
&nsag
&ntol
Bobo Big .Panggal/
Bobo S"all
7u"pil
@ulong
Pasgong
P 9!**
9!**
9!**
F!**
(:!**
9!**
9!**
F a
b
c
d
e
f
g
h
i
$ k
l
;isher"en using other fishing gears
Pahan
Baingg
Panti
Bitana
Bacatot Padarao
Sahid
Laya
&nud
Sangiwsiw
Patuayan
Likayan
Lukob
P :*!**
:*!**
(*!**
(B!**
B*!**
)!**
)!**
)!**
)!**
:*!**
:*!**
(:!**
Sectio 11. TIME OF PAYMENT4
a! Unless otherwise provided in this &rticle, the fees i"posed herein shall accrue on the
first .(
st
/ day of Hanuary of each year and the sa"e shall be paid within the first
twenty .:*/ days of Hanuary of each year!
b! The pay"ent of the a"ount of accepted bidders, in cases of public bidding of
"unicipal fisheries, shall be governed by the provisions of this &rticle and the ter"s
and conditions contained in the notice of Bid!
Sectio 12. ADMINISTRATIVE PROVISIONS3
S.B:(ectio 12.1. This Sangguniang Bayan "ay grant, to the highest 1ualified
bidder the e#clusive privilege of gathering <Bangus ;ry= or fries of other species, in
Municipal %ater for a period of e#ceeding one .(/ year! Provided, that these grants of
e#clusive fishery privilege shall be under such conditions as shall be prescribed by the
Secretary of the 8atural Resources!
S.B:(ectio 12.2. A""!ic#tio ,o' e*c!.(i6e ,i()i3 "'i6i!e3e: &pplication for any
of the e#clusive fishery privilege "entioned in the preceding section shall be "ade on
official for" duly approved by the Sangguniang Bayan!
S.B:(ectio 12.%. &)o0 to (.B0it #""!ic#tio4 &ll application shall be forwarded
to the Municipal Secretary who shall sub"it the sa"e to the Municipal Mayor! Upon receipt
of the application, the Municipal Mayor shall satisfy hi"self that the license applied for will
not pre$udice public interest and that portion or area which is on application is for lease!
S.B:(ectio 12.-. Co00ittee o A.ctio: & co""ittee on auction is hereby
created to co"pose of the Municipal Treasurer, as hair"an and all Me"bers of the
Sangguniang Bayan as "e"bers!
S.B:(ectio 12./. P.B!ic#tio o, Notice: The o""ittee on auction shall advertise
notice for sealed bids for e#clusive fishery privilege in an area or >one of the Municipal
%aters available for taking or catching <bangus= fry or fries of the other species for
propagating by posting said notice in a newspaper published in the locality, if any, for a
period of not less than fifteen .(B/ days!
S.B:(ectio 12.;. Ti0e #$ P!#ce o, A.ctio4 The Sangguniang Bayan shall, in a
resolution provided for in a notice, call for sealed bids for the e#clusive fishery privilege
granted under Section :( .b/ of Presidential 7ecree 8o! :6(, as a"ended .Local
+overn"ent ode/ and Section :, of Presidential 7ecree 8o! '*F, specifying the ti"e and
place of auction, the a"ount to be deposited, before an individual or an entity is entitled to
participate, the procedure to be followed by the o""ittee on &uction before any e#clusive
privilege is granted and the bond as guarantee of good faith and for satisfactory co"pliance
with the ter"s of the lease or grant! The bond shall be in cash, in real estate situated within
the Philippines or by surety co"pany authori>ed for the purpose in an a"ount not less than
two .:/ years rental!
S.B:(ectio 12.<. 8o other fee shall be collected fro" fisher"en duly licensed by
other "unicipality unless the license fee paid by the" in that "unicipality are less than
those prescribed above, in which case the difference between the two annual fees "ay be
collected3 Provided, further, that fishing boats of "ore than three tons gross and fisher"en
licensed by the 8ational +overn"ent shall not be sub$ect to the re1uire"ents of this
Erdinance, especially the pay"ent of "unicipal license ta# fee of charge3 Provided,
furhter"ore, that the residents of this Municipality who have not been granted license for
co""ercial fishing shall be allowed to i"pose a license for the privilege of gathering "arine
"olluscsa or the shells thereof, for pearling boats and pearl rivers, or for prospecting,
collection or gathering sponges or other a1uatic products, or for the culture of fisheryCa1uatic
products3 Provided, L&STLO, that they shall not fish within two hundred .:**/ "eters fro"
any fish corral operated under e#clusive privilege granted by the "unicipality in accordance
with this Erdinance! License per"its issued under this section shall be valid for the year in
which they are issued!
Sectio 1%. RESTORATION! License and per"its issued or contracts e#ecuted under this
Erdinance shall contain provisions to the effect that3
S.B:(ectio 1%.1. 8o fish corral or <Baklad= shall be constructed within two hundred
.:**/ "eters of another fish corral in "arine fisheries or one hundred .(**/ "eters in fresh
water fisheries, unless they belong to the sa"e licenseeC grantee, but in no case shall the
distance be less than si#ty .)*/ "eters previously approved by the Secretary Ef 8atural
Resources!
S.B:(ectio 1%.2. ;ish corrals shall be entirely opened during the close season
period or period established by the Donorable Secretary of 8atural Resources, for free
passage of fishes to enable a considerable nu"ber to reach the spawn!
S.B:(ectio 1%.%. 8othing in the license shall be constructed as per"itting the
lessee or licensee, grantee or per"itee to undertake any construction which will obstruct the
free navigation in any strea"s or lake flowing through or ad$oining the fish corral, or i"pede
the flow and ebb of the tide to and fro" the area, wherein the lessee or licensee, grantee or
per"itee is granted in fishery privilege!
S.B:(ectio 1%.-. The licensee agrees unconditionally to co"ply with all the laws,
decree, orders, rules and regulations governing fishery code, or which "ay hereafter be
enforced!
S.B:(ectio 1%./. The licensee assu"es responsibility for any and all the acts of
his agents and e"ployees of the contractors connected with his fishing operations!
S.B:(ectio 1%.;. ;ailure to pay any fee or file a bond when due as prescribed in
the per"it, license, contract or regulation shall be sufficient reason for the cancellation of the
license, per"it or contract!
S.B:(ectio 1%.<. Trawls and "otorist boli4boli of any kind shall not be allowed to
catchCoperate fro" fifteen .(B/ kilo"eters fro" the shoreline!
Sectio 1-. PENALTY4 &ny individual or entity found violating Section ' shall pay a fine of
Two Thousand ;ive Dundred Pesos .P:,B**!**/, any of the provision of this Erdinance shall
punished for each defense by hundred pesos, or i"prison"ent of not less than ten .(*/ days
but not e#ceeding si# .)/ "onths, or both such fine and i"prison"ent, in the discretion of the
court!
A'tic!e ;=
NE& SCHEDULE OF FEES AND OTHER CHARGES OF THE REVISED IMPLEMENTING
RULES AND REGULATIONS 7IRR8 OF THE NATIONAL BUILDING CODE OF THE
PHILIPPINES 7PD 10>;8
(! Bases of assess"ent
a! haracter of occupancy or use of buildingCstructure
b! ost of construction
c! ;loor area
d! Deight
:! Regardless of the type of construction, the cost of construction of any buildingCstructure
for the purpose of assessing the corresponding fees shall be based on the following table3
Table --!+!(! En ;i#ed ost Ef onstruction Per S1! Meter
LOCATION GROUP
&ll ities and
Municipalities
&, B, , 7, 2, +, D, - ; H
6! onstructionCadditionCrenovationCalteration of buildingsCstructures under +roupCs and Sub4
7ivisions shall be assessed as follows3
a! 7ivision &4(
&rea in s1! "eters ;ee per s1! "eter
i! Eriginal co"plete construction up to :*!** s1! "eters P :!**
ii! &dditionalCrenovationCalteration up to :*!** s1! "eters
regardless of floor area of original construction :!F*
iii! &bove :*!** s1! "eters to B*!** s1! "eters 6!F*
iv! &bove B*!** s1! "eters to (**!** s1! "eters F!9*
v! &bove (**!** s1! " to (B* s1! "eters )!**
vi! &bove (B*!** s1! "eters '!:*
Sa"ple o"putation for Building ;ee for a 'B!** s1! "eters floor area3
;loor area R 'B!** s1! "eters
Therefore area bracket is 6!a!iv!
;ee R P F!9*Cs1! "eter
Building ;ee R 'B!** # F!9* R P 6)*!**
b! 7ivision &4:
i! Eriginal co"plete construction up to :*!** s1! "eters P 6!**
ii! &dditionalCrenovationCalteration up to :*!** s1! "eters
regardless of floor area of original construction 6!F*
iii! &bove :*!** s1! "eters to B*!** s1! "eters B!:*
iv! &bove B*!** s1! "eters to (**!** s1! "eters 9!**
v! &bove (B*!** s1! "eters 9!F*
c! 7ivisions B4(C4(C24(, :, 6C;4(C+4(, :, 6, F, BCD4(, :, 6, FC-4( and H4(, :, 6
i! Up to B** P :6!**
ii! &bove B** to )** ::!**
iii! &bove )** to '** :*!B*
iv! &bove '** to 9** (,!B*
v! &bove 9** to ,** (9!**
vi! &bove ,** to (,*** ('!**
vii! &bove (,*** to (,B** ()!**
viii! &bove (,B** to :,*** (B!**
i#! &bove :,*** to 6,*** (F!**
#! &bove 6,*** (:!**
8ET23 o"putation of the building fee for ite" 6!c! is cu"ulative! The total area is split up
into sub4areas corresponding to the area bracket indicated in the Table above! 2ach sub4
area and the fee corresponding to its area bracket are "ultiplied together! The building fee
is the su" of the individual products as shown in the following e#a"ple3
Sa"ple o"putation for Building ;ee for a building having a floor area of 6,:** s1!"eters3
;irst B** s1! "eters S :6!** P ((,B**!**
8e#t (** s1! "eters S ::!** :,:**!**
8e#t (** s1! "eters S :*!B* :,*B*!**
8e#t (** s1! "eters S (,!B* (,,B*!**
8e#t (** s1! "eters S (9!** (,9**!**
8e#t (** s1! "eters S ('!** (,'**!**
8e#t (** s1! "eters S ()!** 9,***!**
8e#t B** s1! "eters S (B!** ',B**!**
8e#t (,*** s1! "eters S (F!** (F,***!**
Last :** s1! "eters S (:!** :,F**!**
Total Building ;ee P B6,(**!**
d! 7ivisions 4:C74(, :, 6
i! Up to B** P (:!**
ii! &bove B** to )** ((!**
iii! &bove )** to '** (*!:*
iv! &bove '** to 9** ,!)*
v! &bove 9** to ,** ,!**
vi! &bove ,** to (,*** 9!F*
vii! &bove (,*** to (,B** '!:*
viii! &bove (,B** to :,*** )!)*
i#! &bove :,*** to 6,*** )!**
#! &bove 6,*** B!**
8ET23 o"putation of the building fee in ite" 6!d! follows the e#a"ple of Section 6!c! of
this Schedule!
e! 7ivision H4: structures shall be assessed B*G of the rate of the principal building of which
they are accessories .Sections 6!a! to 6!d!/!
F! 2lectrical ;ees
The following schedule shall be used for co"puting electrical fees in residential, institutional,
co""ercial and industrial structures3
a! Total onnected Load .kA&/
;ee
i! B kA& or less P :**!**
ii! Ever B kA& to B* kA& P :**!** T P :*!**CkA&
iii! Ever B* kA& to 6** kA& (,(**!** T (*!**CkA&
iv! Ever 6** kAa to (,B** kA& 6,)**!** T B!**CkA&
v! Ever (,B** kA& to ),*** kA& ,,)**!** T :!B*CkA&
vi! Ever ),*** kA& :*,9B*!** T (!:BCkA&
8ET23 Total onnected Load as shown in the load schedule!
b! Total Transfor"erCUninterrupted Power Supply .UPS/C+enerator apacity .kA&/
;ee
i! B kA& or less P F*!**
ii! Ever B kA& to B* kA& P F*!** T P F!**CkA&
iii! Ever B* kA& to 6** kA& ::*!** T :!**CkA&
iv! Ever 6** kAa to (,B** kA& ':*!** T (!**CkA&
v! Ever (,B** kA& to ),*** kA& (,,:*!** T *!B*CkA&
vi! Ever ),*** kA& F,('*!** T *!:BCkA&
8ET23 Total Transfor"erCUPSC+enerator apacity shall include all transfor"er, UPS and
generators which are ownedCinstalled by the ownerCapplicant as shown in the electrical plans
and specifications!
c! PoleC&ttach"ent Location Plan Per"it
i! Power Supply Pole Location P 6*!**Cpole
ii! +uying &ttach"ent P 6*!**Cattach"ent
This applies to designsCinstallations within the pre"ises!
d! Miscellaneous ;ees3 2lectric Meter for union separation, alteration, reconnection or
relocation and issuance of %iring Per"it3
Use or haracter of %iring Per"it
Eccupancy 2lectric Meter -ssuance
Residential P (B!** P (B!**
o""ercialC-ndustrial )*!** 6)!**
-nstitutional 6*!** (:!**
e! ;or"ula for o"putation of ;ees
The Total 2lectrical ;ees shall be the su" of Sections F!a! to F!d! of this Rule!
f! ;orfeiture of ;ees
-f the electrical work or installation is found not in confor"ity with the "ini"u" safety
re1uire"ents of the Philippine 2lectrical odes and the 2lectrical 2ngineering Law .R&
',:*/, and the Ewner fails to perfor" corrective actions within the reasonable ti"e provided
by the Building Efficial, the latter andCor their duly authori>ed representative shall forthwith
cancel the per"it and the fees thereon shall be forfeited!
B! Mechanical ;ees
a! Refrigeration, &ir onditioning and Mechanical Aentilation3
i! Refrigeration .cold storage/, per ton or fraction thereof P F*!**
ii! -ce Plants, per ton or fraction thereof )*!**
iii! PackagedCentrali>ed &ir onditioning Syste"s3
Up to (** tons, per ton ,*!**
iv! 2very ton or fraction thereof above (** tons F*!**
v! %indow type air conditioners, per unit )*!**
vi! Mechanical Aentilation, per k% or fraction thereof
of blower or fan, or "etric e1uivalent F*!**
vii! -n a series of &CR2; syste"s located in one establish"ent, the total installed
tons of refrigeration shall be used as the basis of co"putation for purposes of
installationCinspection fees, and shall not be considered individually!
;or evaluation purposes3
;or o""ercialC-ndustrial Refrigeration without -ce Making .refer to B!a!i!/3
(!(* k% per ton, for co"pressors up to B tons capacity!
(!** k% per ton, for co"pressors above B tons up to B* tons capacity!
*!,' k% per ton, for co"pressors above B* tons capacity!
;or -ce "aking .refer to B!a!ii!/3
6!B* k% per ton, for co"pressors up to B* tons capacity!
6!:B k% per ton, for co"pressors above B up to B* tons capacity!
6!** k% per ton, for co"pressors above B* tons capacity!
;or &ir conditioning .refer to B!a!iii!/3
*!,* k% per ton, for co"pressors (!: to B tons capacity!
*!9* k% per ton, for above B up to B* tons capacity!
*!'* k% per ton, for co"pressors above B* tons capacity!
b! 2scalators and Moving %alks, funiculars and the like3
i!2scalator and "oving walk, per k% or fraction thereof P (*!**
ii! 2scalator and "oving walks up to to :*!** lineal "eters
or fraction thereof :*!**
iii! 2very lineal "eter or fraction thereof in e#cess
of :*!** lineal "eters (*!**
iv! ;unicular, per k% or fraction thereof :**!**
.a/ Per lineal "eter travel :*!**
v! able car, per k% or fraction thereof F*!**
.a/ Per lineal "eter travel B!**
c! 2levators, per unit3
i! Motor driven du"bwaiters P )**!**
ii! onstruction elevators for "aterial :,***!**
iii! Passenger elevators B,***!**
iv! ;reight elevators B,***!**
v! ar elevators B,***!**
d! Boilers, per k%3
i! Up to '!B k% P B**!**
ii! &bove '!B k% to :: k% '**!**
iii! &bove :: k% to 6' k% ,**!**
iv! &bove 6' k% to B: k% (,:**!**
v! &bove B: k% to )' k% (,F**!**
vi! &bove )' k% to 'F k% (,)**!**
vi! 2very k% or fraction thereof above 'F k% B!**
8ET23
.a/ Boiler rating shall be co"puted on the basis of (!** s1! "eter of heating surface
for one .(/ boiler k%!
.b/ Stea" fro" this boiler used to propel any pri"e4"over is e#e"pted fro" fees!
.c/ Stea" enginesCturbinesCetc! propelled fro" geother"al source will use the sa"e
schedule of fees above!
e! Pressuri>ed water heaters, per unit P
:**!**
f! %ater, su"p and sewage pu"ps for co""ercialCindustrial use,
per k% or fraction thereof )*!**
g! &uto"atic fire sprinkler syste", per sprinkler head F!**
h! 7ieselC+asoline -2, Stea", +as TurbineC2ngine, Dydro,
8uclear or solar +enerating Units and the like, per k%3
i! 2very k% up to B* k% P :B!**
ii! &bove B* k% up to (** k% :*!**
iii! 2very k% above (** k% 6!**
i! o"pressed &ir, Aacuu", o""ercial, -nstitutional
andCor -ndustrial +ases, per outlet P :*!**
$! +as Meter, per unit P (**!**
k! Power piping for gasCstea"Cetc!, per lineal "eter
or fraction thereof or per cu! "eter or fraction thereof
whichever is higher P F!**
l! Ether -nternal o"bustion 2ngines, including
cranes, forklifts, loaders, pu"ps, "i#ers, co"pressors
and the like, not registered with the LTE, per k%3
i! Up to B* k% P (*!**
ii! &bove B* k% to (** k% (:!**
iii! 2very above (** k% or fraction thereof 6!**
"! Pressure Aessels, per cu! "eter or fraction thereof P )*!**
n! Ether MachineryC21uip"ent for co""ercialC
-ndustrialC-nstitutional Use not elsewhere specified,
per k% or fraction thereof P )*!**
o! Pneu"atic tubes, onveyors, Monorails for
"aterials handling and addition to e#isting supply
andCor e#haust duct works and the like,
per lineal "etes or fraction thereof P (*!**
p! %eighing Scale Structure, per ton or fraction thereof P B*!**
8ET23 Transfer of "achineCe1uip"ent location within a building re1uires a "echanical
per"it and pay"ent of fees!
)! Plu"bing ;ees
a! -nstallation ;ees, one .(/ <U8-T= co"posed of one .(/ water closet, two .:/ floor drains,
one .(/ lavatory, one .(/ sink with ordinary trap, three .6/ faucets and one .(/ shower head!
& partial part thereof shall be charged as that of the cost of a whole <U8-T=!
b! 2very fi#ture in e#cess of one unit3
i! 2ach water closet P '!**
ii! 2ach floor drain 6!**
iii! 2ach sink 6!**
iv! 2ach lavatory '!**
v! 2ach faucet :!**
vi! 2ach shower head :!**
c! Special Plu"bing ;i#tures3
i! 2ach slop sink P '!**
ii! 2ach urinal F!**
iii! 2ach bath tub '!**
iv! 2ach grease trap '!**
v! 2ach garage trap '!**
vi! 2ach bidet F!**
vii! 2ach dental cuspidor F!**
viii! 2ach gas4fired water heater F!**
i#! 2ach drinking fountain :!**
#! 2ach bar or soda fountain sink F!**
#i! 2ach laundry sink F!**
#ii! 2ach laboratory sink F!**
#iii! 2ach fi#ed4type sterili>er :!**
d! 2ach water "eter P :!**
i! (: to :B "" P 9!**
ii! &bove :B "" (*!**
e! onstruction of septic tank, applicable in all +roups
i! Up to B!** cu! "eters of digestion cha"ber P :F!**
ii! 2very cu! "eter or fraction thereof
-n e#cess of B!** cu! "eters '!**
'! 2lectronics ;ees
a! entral Effice switching e1uip"ent, re"ote
switching units, concentrators, P&BMCPBM5s, cordlessC
wireless telephone and co""unication syste"s,
interco""unication syste" and other types of switchingC
routingCdistribution e1uip"ent used for voice, data
i"age te#t, facsi"ile, internet service, cellular, paging
and other typesCfor"s of wired or wireless
co""unications P :!F* per port
b! Broadcast station for radio and TA for both
co""ercial and training purposes, &TA headed, trans"ittingC
receivingCrelay radio and broadcasting co""unications
stations, co""unications centers, switching centers,
control centers, operation andCor "aintenance centers,
call centers, cellsites, e1uip"ent silosCshelters and
other si"ilar locationsCstructures used for electronics and
co""unications services, including those used for navigational
aids, radar, tele"etry, tests and "easure"ents, global
positioning and personnelCvehicle location P (, ***!**
per location
c! &uto"ated teller "achines, ticketing,
vending and other types of electronic dispensing "achines,
telephone booths, pay phones, coin changers, location
or direction4finding syste"s, navigational e1uip"ent
used for land, aeronautical or "ariti"e applications,
photography and reproduction "achines #4ray,
scanners, ultrasound and other apparatusCe1uip"ent
used for "edical, bio"edical, laboratory and testing
purposes and other si"ilar electronic or electronically4
controlled apparatus or devices, whether located
indoor or outdoors P (*!** per unit
d! 2lectronics and co""unications outlets
used for connection and ter"ination of voice, data,
co"puter .including workstations, servers, routers, etc!/,
audio, video, or any for" of electronics and co""u4
nications services, irrespective of whether a user
ter"inal is connected P :!F* per outlet
e! StationCter"inalCcontrol pointCportCcentral
or re"ote panelsCoutlets for security and alar"
syste"s .including watch"an syste", burglar
alar"s, intrusion detection syste"s, lighting
controls, "onitoring and surveillance syste",
sensors, detectors, parking "anage"ent syste",
barrier controls, signal lights, etc!/, electronics
fire alar" .including early4detection syste"s,
s"oke detectors, etc!/, sound4reinforce"entCbackground,
"usicCpagingCconference syste"s and the like,
&TACM&TACTA and off4air television,
electronically4controlled conveyance syste"s, building
auto"ation, "anage"ent syste"s and si"ilar types
of electronic or electronically4controlled installations
whether a user ter"inal is connected P :!F* per
ter"ination
f! Studios, auditoriu"s, theaters, and si"ilar
structures for radio and TA broadcast, recording,
audioCvideo reproductionCsi"ulation and si"ilar
activities P (,***!** per location
g! &ntenna towersC"asts or other structures for
installation of any electronic andCor co""unications
trans"issionCreception P (,***!** per structure
h! 2lectronic or electronically4controlled indoor
and outdoor signages and display syste"s, including
TA "onitors, "ulti4"edia signs, etc! P B*!** per unit
i! Poles and attach"ent3
i! Per Pole .to be paid by pole owner/ P :*!**
ii! Per attach"ent .to be paid by any
entity who attaches to the pole of others/ :*!**
$! Ether types or electronics or electronically4
controlled device, apparatus, e1uip"ent, instru"ent
or units not specifically identified above P B*!** per unit
9! &ccessories of the BuildingCStructure ;ees
a! &ll parts of buildings which are open on two .:/ or "ore sides, such as balconies,
terraces, lanais and the like, shall be charged B*G of the rate of the principal building of
which they are a part .Sections 6!a! to 6!d! of this Schedule/!
b! Buildings with a height of "ore than 9!** "eters shall be charged an additional fee of
twenty4five centavos .P *!:B/ per cu! "eter above 9!** "eters! The height shall be
"easured fro" the ground level up to the botto" of the roof slab or the top of girts,
whichever applies!
c! Bank and Records Aaults with interior volu"e
up to :*!** cu! "eters P :*!**
i! -n e#cess of :*!** cu! Meters 9!**
d! Swi""ing Pools, per cu! "eter or fraction thereof3
i! +REUP & Residential P 6!**
ii! o""ercialC-ndustrial +REUPS B, 2, ;, + 6)!**
iii! SocialCRecreationalC-nstitutional +REUPS , 7, D, - :F!**
iv! Swi""ing pools i"provised fro" local
indigenous "aterials such as rocks, stones
andCor s"all boulders and with plain ce"ent
flooring shall be charged B*G of the above rates!
v! Swi""ing pool shower roo"sClocker roo"s3
.a/ Per unit or fraction thereof P )*!**
.b/ Residential +REUP & )!**
.c/ +REUP B, 2, ;, +, (9!**
.d/ +REUP , 7, D, (:!**
e! onstruction of firewalls separate fro" the building3
i! Per s1! "eter or fraction thereof P 6!**
ii! Provided, that the "ini"u" fee shall be F9!**
f! onstructionCerection of towers3 -ncluding Radio and TA towers, water tank supporting
structures and the like3
Use or haracter of Eccupancy Self4 .Trilon
Support Supporting +uyed/
i! Single detached dwelling units P B**!** P (B*!**
ii! o""ercialC-ndustrial .+roups B, 2, ;, +/
up to (*!** "eters in height :,F**!** :F*!**
.a/ 2very "eter or fraction thereof in e#cess of (*!** "eters (:*!** (:!**
iii! 2ducationalCRecreationalCC-nstitutional .+roups , 7, D, -/
up to (*!** "eters in height (,9**!** (:*!**
.a/ 2very "eter or fraction thereof in e#cess of (*!** "eters (:*!** (:!**
g! Storage Silos, up to (*!** "eters in height P :,F**!**
i! 2very "eter or fraction thereof in e#cess of (*!** "eters (B*!**
ii! Silos with platfor"s or floors shall be
charged an additional fee in accordance
with Section 6!e! of this Schedule
h! onstruction of S"okestacks and hi"neys for o""ercialC-ndustrial Use +roups B, 2,
; and +3
i! S"okestacks, up to (*!** "eters in height, "easured fro" the
base P :F*!**
.a/ 2very "eter or fraction thereof in
e#cess of (*!** "eters (:!**
ii! chi"ney up to (*!** "eters in
height, "easured fro" the base F9!**
.a/ 2very "eter or fraction thereof in e#cess
of (*!** "eters :!**
i! onstruction of o""ercialC-ndustrial ;i#ed Evens,
per s1! "eters or fraction thereof of interior floor areas P F9!**
$! onstruction of -ndustrial @ilnC;urnace, per cu! "eter or
fraction thereof of volu"e (:!**
k! onstruction of reinforced concrete or steel tanks or
above ground +REUPS & and B, up to :!** cu! "eters (:!**
i! 2very cu! " or fraction thereof in e#cess of :!** cu! Meters P (:!**
ii! ;or all other than +roups & and B
up to (*!** cu! "eters F9*!**
.a/ 2very cu! "eter or fraction thereof in
e#cess of (*!** cu! "eters :F!**
l! onstruction of %ater and %aste %ater Treat"ent
Tanks3 .-ncluding isterns, Sedi"entation and he"ical
Treat"ent Tanks/ per cu! "eter of volu"e P '!**
"! onstruction of reinforced concrete or steel tanks
e#cept for o""ercialC-ndustrial Use3
i! &bove ground, up to (*!** cu! "eters P F9*!**
2very cu! " or fraction thereof
in e#cess of (*!** cu! "eters F9*!**
ii! Underground, up to :*!** cu! "eters BF*!**
2very cu! "eter or fraction thereof
in e#cess of :*!** cu! "eters :F!**
n! Pull4outs and Reinstallation of o""ercialC-ndustrial Steel Tanks3
i! Underground, per cu! "eter or fraction
thereof of e#cavation P 6!**
ii! Saddle or trestle "ounted hori>ontal tanks,
per cu! "eter or fraction thereof of volu"e of tank 6!**
iii! Reinstallation of vertical storage tanks shall be
the sa"e as new construction fees in accordance
with Section 9!k! above!
n! Booths, @iosks, Platfor"s, Stages and the like,
per s1! "eter or fraction thereof of floor area3
i! onstruction of per"anent type P (*!**
ii! onstruction of te"porary type B!**
iii! -nspection of knock4down te"porary type,
per unit :F!**
p! onstruction of buildings and other accessory structures
within ce"eteries and "e"orial parks3
i! To"bs, per s1! "eter of covered ground
areas P B!**
ii! Se"i4enclosed "ausoleu"s whether
canopied or not, per s1! "eter of built4up area! B!**
iii Totally enclosed "ausoleu"s, per s1! "eter of
floor area (:!**
iv! Totally enclosed "ausoleu"s, per s1! "eter
of floor area B!**
v! olu"bariu", per s1! "eter (9!**
,! &ccessory ;ees
a! 2stablish"ent of Line and +rade, all sides fronting
or abutting streets, esteros, rivers and creeks, first (*!** "eters P :F!**
i! 2very "eter or fraction thereof in e#cess of (*!** "eters :!F*
b! +round Preparation and 2#cavation ;ee
i! %hile the application for Building Per"it is still being
processed, the Building Efficial "ay issue +round
Preparation and 2#cavation Per"it .+PI2P/ for
foundation, sub$ect to the verification, inspection and
review by the Line and +rade Section of the -nspection
and 2nforce"ent 7ivision to deter"ine co"pliance to
line and grade, setbacks, yardsCease"ents and parking
re1uire"ents!
.a/ -nspection and Aerification ;ee P :**!**
.b/ Per cu! "eters of e#cavation 6!**
.c/ -ssuance of +P I 2P,
valid only for thirty .6*/ days or
superseded upon issuance of
Building Per"it B*!**
.d/ Per cu! "eter of e#cavation for
foundation with base"ent F!**
.e/ 2#cavation other than foundation
or base"ent, per cu! Meter 6!**
.f/ 2ncroach"ent of footings or
foundations of buildingsCstructures to
public areas as per"itted, per s1! "eter or
fraction thereof of footing or foundation
encroach"ent :B*!**
c! ;encing ;ees3
i! Made of "asonry, "etal, concrete up to (!9* "eters in height,
per lineal "eter or fraction thereof P 6!**
ii! -n e#cess of (!9* "eters in height,
per lineal "eter or fraction thereof F!**
iii Made of indigenous "aterials, barbed,
chicken or hog wires, per linear "eter :!F*
d! onstruction of Pave"ents, up to :*!** s1! "eters P :F!**
e! -n e#cess of :*G or fraction thereof of paved
areas intended for co""ercialCindustrialCinstitutional
use, such as parking and sidewalk areas,
gasoline station pre"ises, skating rinks, pelota
courts, tennis and basketball courts and the like P 6!**
f! Use of Streets and Sidewalks, 2nclosures and
Eccupancy of Sidewalks up to :*!** s1! "eters, per
calendar "onth P :F*!**
i! 2very s1! "eter or fraction thereof in e#cess of
:*!** s1! "eters P (:!**
g! 2rection of Scaffoldings Eccupying Public &reas, per calendar "onth!
i! Up to (*!** "eters in length P (B*!**
ii! 2very lineal "eter or fraction thereof in
e#cess of (*!** "eters (:!**
h! Sign ;ees3
i! 2rection and anchorage of display
surface, up to F!** s1! "eters of signboard area P (:*!**
.a/ 2very s1! "eter or fraction thereof in
e#cess of F!** s1! "eters :F!**
ii! -nstallation ;ees, per s1! "eter or fraction thereof
of display surface3
Type of Sign 7isplay Business Signs &dvertising Sign
8eon P 6)!** P B:!**
-llu"inated :F!** 6)!**
Ethers (B!** :F!**
Painted4on ,!)* (9!**
iii! &nnual Renewal ;ees, per s1! "eter of display surface or fraction thereof3
Type of Sign 7isplay Business Signs &dvertising Sign
8eon P 6)!**, "in! fee shall be
P (:F!**
P F)!**, "in! fee shall be
P :**!**
-llu"inated P (9!**, "in! fee shall be
P ':!**
P 69!**, "in! fee shall be
P (B*!**
Ethers P (:!**, "in! fee shall be
P F*!**
P :*!**, "in! fee shall be
P ((*!**
Painted4on P 9!**, "in! fee shall be
P 6*!**
P (:!**, "in! fee shall be
P (**!**
i! Repairs ;ees3
i! &lterationCrenovationCi"prove"ent on
vertical di"ensions of buildingsCstructures
in s1uare "eter, such as facades,
e#terior and interior walls, shall be
assessed in accordance with the
following rate, ;or all +roups P B!**
ii! &lterationCrenovationCi"prove"ent on
hori>ontal di"ensions of buildingsCstructures,
such as floorings, ceilings and roofing shall
be assessed in accordance with the
following rate, ;or all +roups B!**
iii! Repairs on buildingsCstructures in all
+roups costing "ore than five thousand
pesos .P B,***!**/ shall be charged
(G of the detailed repair cost
.ite"i>ed original "aterials to be replaced
with sa"e or new substitute and labor/
$! Raising of BuildingsCStructures ;ees3
i! &ssess"ent of fees for raising of any buildingsCstructures
shall be based on the new usable area generated!
ii! The fees to be charged shall be as prescribed under
Sections 6!a! to 6!e! of this Schedule, whichever +roup
applies!
k! 7e"olitionCMoving of BuildingsCStructures ;ees,
per s1! "eter of area or di"ensions involved3
i! Buildings in all +roups per s1! "eter
floor area P 6!**
ii! Building Syste"sC;ra"es or portion
thereof per vertical or hori>ontal
di"ensions, including ;ences F!**
iii! Structures of up to (*!** "eters in height 9**!**
.a/ 2very "eter or portion thereof
in e#cess of (*!** "eters B*!**
iv! &ppendage of up to 6!** cu! "eterCunit B*!**
.a/ 2very cu! "eter or portion thereof in
e#cess of 6!** cu! Meters B*!**
v! Moving ;ee, per s1! "eter of area of buildingC
structure to be "oved 6!**
(*! ertificates of Use or Eccupancy .Table --!+!(! for fi#ed costing/
a! 7ivision &4( and &4: Buildings3
i! osting up to P(B*,***!** P (**!**
ii! osting "ore than P(B*,***!**
up to PF**,***!** :**!**
iii! osting "ore than PF**,***!** up
to P9B*,***!** P F**!**
iv! osting "ore than P9B*,***!** up to P(,:**,***!** 9**!**
v! 2very "illion or portion thereof in e#cess
of P(,:**,***!** 9**!**
b! 7ivisions B4(C24(, :, 6C;4(C+4(, :, 6, F, BCD4(, :, 6, FCand -4( Buildings3
i! osting up to P(B*,***!** P :**!**
up to PF**,***!** F**!**
iii osting "ore than PF**,***!** up
to P9B*,***!** 9**!**
iv! osting "ore than P9B*,***!** up to
P(,:**,***!** (,***!**
of P(,:**,***!** (,***!**
c! 7ivisions 4(, :C74(, :, 6 Buildings3
i! osting up to P(B*,***!** P (B*!**
up to PF**,***!** :B*!**
iii! osting "ore than PF**,***!**
up to P9B*,***!** )**!**
iv! osting "ore than P9B*,***!**
up to P(,:**,***!** ,**!**
of P(, :**,***!** ,**!**
d! 7ivision H4- BuildingsCstructures3
i! %ith floor area up to :*!** s1! "eters P B*!**
ii! %ith floor area above :*!** s1! "eters
up to B**!** s1! "eters :F*!**
iii %ith floor area above B**!** s1! "eters
up to (,***!** s1! "eters 6)*!**
iv! %ith floor area above (,***!** s1! "eters
up to B,***!** s1! "eters F9*!**
v! %ith floor area above B,***!** s1! "eters
up to (*,***!** s1! "eters :**!**
%ith floor area above (*,***!** s1! "eters :,F**!**
e! 7ivision H4: Structures3
i! +arages, carports, balconies, terraces, lanais and the
like3 B*G of the rate of the principal building, of which
they are accessories!
ii! &viaries, a1uariu"s, >oo structures and the like3 sa"e
rates as for Section (*!d! above!
iii Towers such as for Radio and TA trans"issions, cell
site, sign .ground or roof type/ and water tank
supporting structures and the like in any location shall
be i"posed fees as follows3
.a/ ;irst (*!** "eters of height fro" the ground P 9**!**
.b/ 2very "eter or fraction thereof in
e#cess of (*!** "eters B*!**
f! hange in UseCEccupancy, per s1! "eter or fraction thereof
of area affected P B!**
((! &nnual -nspection ;ees
a! 7ivisions &4( and &4:3
i! Single detached dwelling units and duple#es are not
sub$ect to annual inspections!
ii! -f the owner re1uest inspections, the fee for each
of the services enu"erated below is P (:*!**
Land Use onfor"ity
&rchitectural Presentability
Structural Stability
Sanitary and Dealth Re1uire"ents
;ire4Resistive Re1uire"ents
b! 7ivisions B4(C74(, :, 6C24(, :, 6C;4(C+4(, :, 6, F, BC D4(, :, 6, FC
and -4(, o""ercial, -ndustrial -nstitutional buildings and
appendages shall be assessed area as follows3
i! &ppendage of up to 6!** cu! "etersCunit P (B*!**
ii! ;loor area to (**!** s1! "eters (:*!**
iii &bove (**!** s1! "eters up to
:**!** s1! "eters :F*!**
iv! &bove :**!** s1! "eters up to
6B*!** s1! "eters 9*!**
v! &bove three hundred 6B*!** s1! "eters
Up to B**!** s1! "eters ':*!**
vi! &bove B**!** s1! "eters up to
'B*!** s1! "eters ,)*!**
vii! &bove 'B*!** s1! "eters
up to (,***!** s1! "eters (,:**!**
viii! 2very (,***!** s1! "eters or
its portion in e#cess of
(,***!** s1! "eters (,:**!**
c! 7ivisions 4(, :, &"use"ent Douses, +y"nasia and the like3
i! ;irst class cine"atographs or theaters P (,:**!**
ii! Second class cine"atographs or theaters ':*!**
iii Third class cine"atographs or theaters B:*!**
iv! +randstandsCBleachers, +y"nasia and the like ':*!**
d! &nnual plu"bing inspection fees, each
plu"bing unit P )*!**
e! 2lectrical -nspection ;ees3
i! & one ti"e electrical inspection fee e1uivalent to (*G
of Total 2lectrical Per"it ;ees shall be charged to
cover all inspection trips during construction!
ii! &nnual -nspection ;ees are the sa"e as in Section F!e!
f! &nnual Mechanical -nspection ;ees3
i! Refrigeration and -ce Plant, per ton3
.a/ Up to (** tons capacity P :B!**
.b/ &bove (** tons up to (B* tons :*!**
.c/ &bove (B* tons up to 6** tons (B!**
.d/ &bove 6** tons up to B** tons (*!**
.e/ 2very ton or fraction thereof above B** tons B!**
ii! &ir onditioning Syste"s3
%indow type air conditioners, per unit P F*!**
iii! Packaged or centrali>ed air conditioning syste"s3
.a/ ;irst (** tons, per ton :B!**
.b/ &bove (** tons, up to (B* tons per ton :*!**
.c/ 2very ton or fraction thereof above B** tons 9!**
iv! Mechanical Aentilation, per unit, per k%3
.a/ Up to ( k% P (*!**
.b/ &bove ( k% to '!B k% B*!**
.c/ 2very k% above '!B k% :*!**
v! 2scalators and Moving %alks0 ;uniculars and the like3
.a/ 2scalator and Moving %alks, per unit P (:*!**
.b/ ;uniculars, per k% or fraction thereof B*!**
.c/ Per lineal "eter or fraction thereof of travel (*!**
.d/ able ar, per @% or fraction thereof :B!**
.e/ Per lineal "eter of travel :!**
vi! 2levators, per unit3
.a/ Passenger elevators P B**!**
.b/ ;reight elevators F**!**
.c/ Motor driven du"bwaiters B*!**
.d/ onstruction elevators for "aterials F**!**
.e/ ar elevators B**!**
.f/ 2very landing above first five .B/
landings for all the above elevators B*!**
vii! Boilers, per unit3
.a/ Up to '!B @w P F**!**
.b/ '!B k% up to :: k% BB*!**
.c/ :: k% up to 6' @w )**!**
.d/ 6' k% up to B: k% )B*!**
.e/ B: k% up to )' k% 9**!**
.f/ )' k% up to 'F k% ,**!**
.g/ 2very k% or fraction thereof
above 'F k% F!**
viii! Pressuri>ed %ater Deaters, per unit P (:*!**
i#! &uto"atic ;ire 2#tinguishers,
per sprinkler head P :!**
#! %ater, Su"p and Sewage pu"ps for
buildingsCstructures for co""ercialC
industrial purposes, per k%3
.a/ Up to B k% P BB!**
.b/ &bove B k% to (* k% ,*!**
.c/ 2very k% or fraction thereof
above (* k%P :!**
#i! 7ieselC+asoline -nternal o"bustion
2ngine, +as TurbineC2ngine, Dydro, 8uclear
or Solar +enerating Units and the like, per k%3
.a/ Per k%, up to B* k% P (B!**
.b/ &bove B* k% up to (** k% (*!**
.c/ 2very k% or fraction thereof
above (** k% :!F*
#ii! o"pressed air, vacuu", co""ercialC
institutionalCindustrial gases, per outlet P (*!**
#iii! Power piping for gasCstea"Cetc!,
per lineal "eter or fraction thereof or
per cu! "eter or fraction thereof,
whichever is higher P :!**
#iv! Ether -nternal o"bustion 2ngines,
including ranes, ;orklifts, Loaders,
Mi#ers, o"pressors and the like,
.a/ Per unit, up to (* @w (**!**
.b/ 2very k% above (* k% 6!**
#v! Ether "achineries andCor e1uip"ent
for co""ercialC industrialCinstitutional
use not elsewhere specified, per unit3
.a/ Up to U k% P 9!**
.b/ &bove U k% up to ( k% :6!**
.c/ &bove ( k% up to 6 k% 6,!**
.d/ &bove 6 k% up to B k% BB!**
.e/ &bove B k% up to (* k% 9*!**
.f/ 2very k% above (* k%
or fraction thereof F!**
#vi! Pressure Aessels, per cu! "eter
or fraction thereof P F*!**
#vii! Pneu"atic tubes, onveyors, Monorails
for "aterials handling, per lineal "eter
or fraction thereof P :!F*
#viii! %eighing Scale Structure, per ton or fraction thereof P 6*!**
#i#! TestingCalibration of pressure gauge,
per unit P :F!**
.a/ 2ach +as Meter, tested, proved
and sealed, per gas "eter 6*!**
##! 2very "echanical ride inspection, etc!,
used in a"use"ent centers of fairs, such
as ferris wheel, and the like, per unit P 6*!**
g! &nnual electronics inspection fees shall be the sa"e as the fees in Section '! of this
Schedule!
(:! ertifications3
a! ertified true copy of building per"it P B*!**
b! ertified true copy of ertificate of UseCEccupancy B*!**
c! -ssuance of ertificate of 7a"age B*!**
d! ertified true copy of ertificate of 7a"age B*!**
e! ertified true copy of 2lectrical ertificate B*!**
f! -ssuance of ertificate of +as Meter -nstallation B*!**
g! ertified true copy of ertificate of Eperation B*!**
h! Ether ertifications B*!**
8ET23 The specifications of the +as Meter shall be3
ManufacturerPPPPPPPPPPPPPPPPPPP!!
Serial 8u"berPPPPPPPPPPPPPPPPPPP
+as TypePPPPPPPPPPPPPPPPPPPPP!
Meter lassificationCModelPPPPPPPPPPPPPP
Ma#i"u" &llowable Eperating Pressure N psi .kPa/PPP
Dub Si>e 4 "" .inch/PPPPPPPPPPPPPPPP
apacity 4 "6Chr! .ft6Chr!/PPPPPPPPPPPPPPP
CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS
A'tic!e ;>. Co!!ectio #$ Acco.ti3 o, M.ici"#! T#*e(
#$ Ot)e' I0"o(itio(
Sectio 1. T#* Pe'io$. Unless otherwise provided in this Erdinance, the ta# period for all
local ta#es, fees, and charges i"posed under this Erdinance shall be the calendar year!
Sectio 2. Acc'.#! o, T#*. Unless otherwise provided in this Erdinance, all ta#es and
charges i"posed herein shall accrue on the first .(st/ day of Hanuary of each year! Dowever,
new ta#es, fees or charges, or changes in the rate of e#isting ta#es, fees, or charges, shall
accrue on the first .(st/ day of the 1uarter ne#t following the effectivity of the Erdinance
i"posing such new levies or ta#es!
Sectio %. Ti0e o, P#+0et. Unless specifically provided herein, all ta#es, fees, and
charges i"posed in this Erdinance shall be paid within the first twenty .:*/ days of Hanuary or
each subse1uent 1uarter as the case "ay be!
Sectio -. S.'c)#'3e ,o' L#te P#+0et. ;ailure to pay the ta# described in this &rticle within
the ti"e re1uired shall sub$ect the ta#payer to a surcharge of twenty4five percent .:BG/ of the
original a"ount of ta# due, such surcharge to be paid at the sa"e ti"e and in the sa"e
"anner as the ta# due!
Sectio /. Ite'e(t o U"#i$ T#*, Fee( #$ C)#'3e(. -n addition to the surcharge i"posed
herein, where the a"ount of any other revenue due to the "unicipality e#cept voluntary
contributions or donations, is not paid on the date fi#ed in the ordinance, or in the contract,
e#pressed or i"plied, or upon the occurrence of the event which has given rise to its
collection, there shall be collected as part of that a"ount an interest at the rate not to e#ceed
two percent .:G/ per "onth fro" the date it is due until it is paid, but in no case shall the total
interest on the unpaid a"ount or a portion thereof e#ceed thirty4si# .6)/ "onths!
%here an e#tension of ti"e for the pay"ent of the ta# has been granted and the
a"ount is not paid in full prior to the e#piration of the e#tension, the interest above4"entioned
shall be collected on the unpaid a"ount fro" the date it beco"es originally due until fully paid!
Sectio ;. Co!!ectio. Unless otherwise specified, all ta#es, fees and charges due to this
"unicipality shall be collected by the Municipal Treasurer or his duly authori>ed
representatives!
Unless otherwise specifically provided in this Erdinance or under e#isting laws and
ordinances, the Municipal Treasurer is hereby authori>ed, sub$ect to the approval of the
Municipal Mayor, to pro"ulgate rules and regulations for the proper and efficient
ad"inistration and collection of ta#es, fees and charges herein levied and i"posed!
Sectio <. I((.#ce o, Recei"t(. -t shall be the duty of the Municipal Treasurer or his
authori>ed representative to issue the re1uired official receipt to the person paying the ta#, fee
or charge wherein the date, a"ount, na"e of the person paying and the account for which it is
paid, are shown!
The Erdinance 8u"ber and the specific section thereof upon which collections are
based shall invariably be indicated on the face of all official receipts acknowledging pay"ent
of ta#es, fees, or charges!
Sectio =. Reco'$ o, Pe'(o( P#+i3 Re6e.e. -t shall be the duty of the Municipal
Treasurer to keep a record, alphabetically arranged and open to public inspection during office
hours, of the na"es of all persons paying "unicipal ta#es, fees and charges! De shall, as far
as practicable, establish and keep current the appropriate ta# roll for each kind of ta#, fee or
charge provided in this Erdinance!
Sectio >. Acco.ti3 o, Co!!ectio(. Unless otherwise provided in this Erdinance and
other e#isting laws and ordinances, all "onies collected by virtue of this Erdinance shall be
accounted for in accordance with the provisions of e#isting laws, rules and regulations and
credited to the +eneral ;und of the Municipality!
Sectio 10. E*#0i#tio o, BooD( o, Acco.t(. The Municipal Treasurer shall, by hi"self
or through any of his deputies duly authori>ed in writing, e#a"ine the books of accounts and
other pertinent records of the business establish"ents doing business within the "unicipality,
and sub$ect to "unicipal ta#es, to ascertain, assess and collect the true and correct a"ount of
the ta# due fro" the ta#payer concerned! Such e#a"ination shall be "ade during regular
business hours once every year for every ta# period, which shall be the year i""ediately
preceding the e#a"ination! &ny e#a"ination conducted pursuant to the provisions of this
Section shall be certified to by the e#a"ining official and such certificate shall be "ade of
record in the books of accounts of the ta#payer concerned!
-n case the e#a"ination herein authori>ed is to be "ade by a duly authori>ed deputy
of the Municipal Treasurer, there shall be written authority issued to the for"er which shall
specifically state the na"e, address and business of the ta#payer whose books of accounts
and pertinent records are to be e#a"ined, the date and place of such e#a"ination, and the
procedure to be followed in conducting the sa"e!
;or this purpose, the records of the Revenue 7istrict Effice of the Bureau of -nternal
Revenue shall be "ade available to the Municipal Treasurer, his deputy or duly authori>ed
representative!
The for"s and the guidelines to be observed for the proper and effective
i"ple"entation of this Section shall be those prescribed by the 7epart"ent of ;inance!
Sectio 11. Acc'.#! to t)e Gee'#! F.$ o, Fie(, Co(t(, #$ Fo',eit.'e(. Unless
otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities
i"posed by the court for violation of any "unicipal ordinance shall accrue to the +eneral ;und
of the "unicipality!
Sectio 12. A.to0#tic A$H.(t0et o, Fee(. ;ees collected by the Municipal Treasurer
shall be auto"atically increased at the rate of ten percent .(*G/ every five .B/ years!
ARTICLE <0. CIVIL REMEDIES FOR COLLECTION OF REVENUES
Sectio 1. Loc#! Go6e'0et?( Lie. Local ta#es, fees, charges and other revenues herein
provide constitute a lien, superior to all liens, charges or encu"brances in favor of any person,
enforceable by appropriate ad"inistrative or $udicial action, not only upon any property or
rights therein which "ay be sub$ect to lien but upon also property used in business,
occupation, practice of profession or calling, or e#ercise of privilege with respect to which the
lien is i"posed! The lien "ay only be e#tinguished upon full pay"ent of the delin1uent local
ta#es, fees, and charges including related surcharges and interest!
Sectio 2. Ci6i! Re0e$ie(. The civil re"edies for the collection of local ta#es, fees, or
charges, and related surcharges and interest resulting fro" delin1uency shall be3
.a/ By ad"inistrative action through distraint of goods, chattels or effects, and other
personal property of whatever character, including stocks and other securities, debts,
credits, bank accounts, and interest in and rights to personal property, and to levy
upon real property and interest in or rights to real property0 and
.b/ By $udicial action!
2ither of these re"edies or all "ay be pursued concurrently or si"ultaneously at the
discretion of the Municipal Treasurer!
Sectio %. Di(t'#it o, Pe'(o#! P'o"e't+. The re"edy by distraint shall proceed as follows3
.a/ SeiF.'e. Upon failure of the person owing any local ta#, fee or charge to pay the sa"e
at the ti"e re1uired, the Municipal Treasurer or his deputy "ay, upon written notice,
sei>e or confiscate any personal property belonging to the person or any personal
property sub$ect to the lien, in sufficient 1uantity to satisfy the ta#, fee or charge in
1uestion, together with any incre"ent thereto incident to delin1uency and the
e#penses of sei>ure! -n such case, the Municipal Treasurer or his deputy shall issue a
duly authenticated certificate based upon the records of this office showing the fact of
delin1uency and the a"ount of the ta#, fee or charge and penalty due! Such
certificate shall serve as sufficient warrant for the distraint of personal property
afore"entioned, sub$ect to the ta#payerJs right to clai" e#e"ption under the provisions
of e#isting laws! 7istrained personal property shall be sold at public auction in the
"anner herein provided for!
.b/ Acco.ti3 o, Di(t'#ie$ Goo$(! The officer e#ecuting the distraint shall "ake or
cause to be "ade an account of the goods, chattels or effects distrained, a copy of
which signed by hi"self shall be left either with the owner or person fro" whose
possession the goods, chattels, or effects are taken, or at the dwelling or place of
business of that person and with so"eone of suitable age and discretion, to which list
shall be added a state"ent of the su" de"anded and a note of the ti"e and place of
sale!
.c/ P.B!ic#tio. The officer shall forthwith cause a notification to be e#hibited in not less
than three .6/ conspicuous places in the territory of the local govern"ent units where
the distraint is "ade0 specifying the ti"e and place of sale, and the articles distrained!
The ti"e of sale shall not be less than twenty .:*/ days after notice to the owner or
possessor of the property as above specified and the publication or posting of the
notice! Ene place for the posting of the notice shall be at the Effice of the Municipal
Mayor!
.d/ Re!e#(e o, Di(t'#ie$ P'o"e't+ U"o P#+0et P'io' to S#!e! -f not any ti"e prior
to the consu""ation of the sale, all proper charges are paid to the officer conducting
the sa"e, the goods or effects distrained shall be restored to the owner!
.e/ P'oce$.'e o, S#!e. &t the ti"e and place fi#ed in the notice, the officer conducting
the sale shall sell the goods or effects so distrained at public auction to the highest
bidder for cash! %ithin five .B/ days after the sa"e, the Municipal Treasurer, shall
"ake a report of the proceedings in writing to the Municipal Mayor!
Should the property distrained be not disposed of within one hundred and twenty .(:*/
days fro" the date of distraint, the sa"e shall be considered as sold to the local govern"ent
unit concerned for the a"ount of the assess"ent "ade thereon by the o""ittee on
&ppraisal and to the e#tent of the sa"e a"ount, the ta# delin1uencies shall be canceled!
Said o""ittee on &ppraisal shall be co"posed of the Municipal Treasurer as
hair"an, with a representative of the o""ission on &udit and the Municipal &ssessor as
Me"bers!
.f/ Di("o(itio o, P'ocee$(. The proceeds of the sale shall be applied to satisfy the ta#
including the surcharges, interest, and other penalties incident to delin1uency, and the
e#penses of the distraint and sale! The balance over and above what is re1uired to
pay the entire clai" shall be returned to the owner of the property sold! The e#penses
chargeable upon the sei>ure and sale shall e"brace only the actual e#penses of
sei>ure and preservation of the property pending the sale, and no charge shall be
i"posed for the services of the local officer or his representative! %here the proceeds
of the sale are insufficient to satisfy the clai", other property "ay, in like "anner, be
distrained until the full a"ount de, including all e#penses, is collected!
.g/ Le6+ o Re#! P'o"e't+. &fter the e#piration of the ti"e re1uired to pay the
delin1uency ta#, fee or charge, real property "ay be levied on before, si"ultaneously
or after the distraint of personal property belonging to the delin1uent ta#payer! To this
end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing
the na"e of the ta#payer and the a"ount of the ta#, fee or charge, and penalty due
fro" hi"! Said certificate shall operate with the force of a legal e#ecution throughout
the Philippines! Levy shall be effected by writing upon said certificate of description of
the property upon which levy is "ade! &t the sa"e ti"e, written notice of the levy
shall be "ailed to or served upon the &ssessor and Register of 7eeds of the
"unicipality who shall annotate the levy on the ta# declaration and certificate of title of
the property, respectively, and the delin1uent ta#payer or, if he be absent fro" the
"unicipality, to his agent or the "anager of the business in respect to which the
liability arose, or if there be none, to the occupant of the property in 1uestion!
-n case the levy on real property is not issued before or si"ultaneously with the
warrant of distraint on personal property, and the personal property of the ta#payer is not
sufficient to satisfy his delin1uency, the Municipal Treasurer, shall within thirty .6*/ days after
e#ecution of the distraint, proceed with the levy on the ta#payerJs real property!
& report on any levy shall, within ten .(*/ days after receipt of the warrant, be sub"itted by the
levying officer to the Sangguniang Bayan!
.h/ Pe#!t+ ,o' F#i!.'e to I((.e #$ E*ec.te &#''#t. %ithout pre$udice to cri"inal
prosecution under the Revised Penal ode and other applicable laws, the Municipal
Treasurer, if he fails to issue or e#ecute the warrant of distraint or levy after the
e#piration of the ti"e prescribed, or if he is found guilty of abusing the e#ercise thereof
by co"petent authority, shall be auto"atically be dis"issed fro" the service after due
notice and hearing!
.i/ A$6e'ti(e0et #$ S#!e. %ithin thirty .6*/ days after levy, the Municipal Treasurer
shall proceed to publicly advertise for sale or auction the property or a usable portion
thereof as "ay be necessary to satisfy the clai" and cost of sale0 and such
advertise"ent shall cover a period of at least thirty .6*/ days! -t shall be effected by
posting a notice at the "ain entrance of the city hall, and in a public and conspicuous
place in the barangay where the real property is located, and by publication once a
week for three .6/ weeks in a newspaper of general circulation in the "unicipality! The
advertise"ent shall contain the a"ount of ta#es, fees or charges, and penalties due
thereon, and the ti"e and place of sale, the na"e of ta#payer against who" the ta#es,
fees or charges are levies, and a short description of the property to be sold! &t any
ti"e before the date fi#ed for the sale, the ta#payer "ay stay the proceedings by
paying the ta#es, fees, charges, penalties and interests! -f he fails to do so, the sale
shall proceed and shall be held either at the "ain entrance of the "unicipal hall or on
the property to be sold, or at any other place as deter"ined by the Municipal
Treasurer, conducting the sale and specified in the notice of sale!
%ithin thirty .6*/ days after the sale, the Municipal Treasurer or his deputy shall "ake
a report of the sale to the Sangguniang Bayan, and which shall for" part of his records! &fter
consultation with the Sangguniang Bayan, and which shall for" part of his records! &fter
consultation with the Sanggunian, the Municipal Treasurer shall "ake and deliver to the
purchaser a certificate of sale, showing proceedings of the sale, describing the property sold,
stating the na"e of the purchaser and setting out the e#act a"ount of all ta#es, fees, charges
and related surcharges, interests, or penalties3 Provided, however, that any e#cess in the
proceeds of the sale over the clai" and cost of sales shall be turned over to the owner of the
property! The Municipal Treasurer "ay, by a duly approved ordinance, advance an a"ount
sufficient to defray the costs of collection by "eans of the re"edies provided for in this
Erdinance, including the preservation or transportation in case of personal property, and the
advertise"ent and subse1uent sale, in cases of personal and real property including
i"prove"ents thereon!
.$/ Re$e0"tio o, P'o"e't+ So!$. %ithin one .(/ year fro" the date of sale, the
delin1uent ta#payer or his representative shall have the right to redee" the property
upon pay"ent to the Municipal Treasurer of the total a"ount of ta#es, fees or
charges, and related surcharges, interests or penalties fro" the date of delin1uency to
the date of sale, plus interest of not "ore than two percent .:G/ per "onth on the
purchase price fro" the date of purchase to the date of rede"ption! Such pay"ent
shall invalidate the certificate of sale issued to the purchaser and the owner shall be
entitled to a certificate of rede"ption fro" the Municipal Treasurer or his
representative!
The Municipal Treasurer or his deputy upon surrender by the purchaser of the
certificate of sale previously issued to hi", shall forthwith return to the latter the entire
purchase price paid by hi" plus the interest of not "ore than two percent .:G/ per "onth
herein provided for, the portion of the cost of sale and other legiti"ate e#penses incurred by
hi", and said property thereafter shall be free fro" the lien of such ta#es, fees or charges and
other related surcharges, interests, and penalties!
The owner, shall not, however, be deprived of the possession of said property and
shall be entitled to the rentals and other inco"e thereof until the e#piration of the ti"e allowed
for its rede"ption!
.k/ Fi#! Dee$ o, P.'c)#(e'. -n case the ta#payer fails to redee" the property as
provided herein, the Municipal Treasurer shall e#ecute a deed conveying to the
purchaser so "uch of the property as has been sold, free fro" liens of any ta#es, fees,
charges, related surcharges, interests and penalties! The deed shall sufficiently recite
all the proceedings upon which the validity of the sale depends!
.l/ P.'c)#(e o, P'o"e't+ B+ t)e M.ici"#!it+ ,o' &#t o, Bi$$e'. -n case there is no
bidder for the real property advertised for sale as provided herein or if the highest bid
is for an a"ount insufficient to pay the ta#es, fees, or charges, related surcharges,
interests, penalties and cost, the Municipal Treasurer shall purchase the property on
behalf of the "unicipality to satisfy the clai" and within two .:/ days thereafter shall
"ake a report to his proceedings which shall be reflected upon the records of his
office! -t shall be the duty of the Registrar of 7eeds concerned upon registration with
his office of any such declaration of forfeiture to transfer the title of the forfeited
property to this "unicipality without the necessity of an order fro" a co"petent court!
%ithin one .(/ year fro" the date of such forfeiture the ta#payer or any of his
representative, "ay redee" the property by paying to the Municipal Treasurer the full a"ount
of the ta#es, fees, charges and related surcharges, interests or penalties, and the costs of
sale! -f the property is not redee"ed as provided herein, the ownership thereof shall be fully
vested on the "unicipality!
."/ Resale of Real 2state Take for Ta#es, ;ees or harges! The Sangguniang Bayan
"ay, by a duly approved ordinance, and upon notice of not less than twenty .:*/ days,
sell and dispose of the real property ac1uired the preceding paragraph at public
auction! The proceeds of the sale shall accrue to the general fund of this "unicipality!
.n/ ollection of 7elin1uent Ta#es, ;ees, harges or Ether Revenues Through Hudicial
&ction! The "unicipality "ay enforce the collection of delin1uent ta#es, fees, charges
or other revenues by civil action in any court of co"petent $urisdiction! The civil action
shall be filed by the Municipal Treasurer within the period prescribed in Section (,F of
the Republic &ct 8o! '()*, as i"ple"ented under &rticle :9F of the -"ple"enting
Rules and Regulations .-RR/!
.o/ ;urther 7istraint or Levy! The re"edies by distraint and levy "ay be repeated if
necessary until the full a"ount due, including all e#penses is collected!
.p/ Personal Property 2#e"pt fro" 7istraint of Levy! The following property shall be
e#e"pt fro" distraint and the levy, attach"ent or e#ecution thereof for delin1uency in
the pay"ent of any local ta#, fee or charge, including the related surcharge and
interest3
(! Tools and the i"ple"ents necessarily used by the delin1uent ta#payer in the
trade or e"ploy"ent0
:! Ene .(/ horse, cow, carabao, or other beast of burden, such as the delin1uent
ta#payer "ay select, and necessarily used by hi" in his occupation0
6! Dis necessary clothing, and that of all his fa"ily0
F! Dousehold furniture and utensils necessary for housekeeping and used for that
purpose by the delin1uent ta#payer, such as he "ay select, of a value not
e#ceeding Ten Thousand Pesos .P(*,***!**/0
B! Provisions, including crops, actually provided for individual or fa"ily use
sufficient for four .F/ "onths0
)! The professional libraries of doctors, engineers, lawyers and $udges0
'! Ene fishing boat and net, not e#ceeding the total value of Ten Thousand
Pesos .P(*,***!**/, by the lawful use of which a fisher"an earns his
livelihood0 and
9! &ny "aterial or article for"ing part of a house or i"prove"ent of any real
property!
ARTICLE <1. TA1PAYER?S REMEDIES
Sectio 1. Pe'io$( o, A((e((0et #$ Co!!ectio.
.a/ Local ta#es, fees, or charges shall be assessed within five .B/ years fro" the date they
beca"e due! 8o action for the collection of such ta#es, fees, or charges, whether
ad"inistrative or $udicial, shall be instituted after the e#piration of such period3
Provided, that ta#es, fees, or charges which have accrued before the effectivity of the
Local +overn"ent ode of (,,( "ay be assessed within a period of five .B/ years
fro" the date they beca"e due!
.b/ -n case of fraud or intent to evade the pay"ent of ta#es, fees, or charges, the sa"e
"ay be assessed within ten .(*/ years fro" discovery of the fraud or intent to evade
pay"ent!
.c/ Local ta#es, fees, or charges "ay be collected within five .B/ years fro" the date of
assess"ent by ad"inistrative or $udicial action! 8o such action shall be instituted after
the e#piration of said period3 Provided, however, that ta#es, fees and charges
assessed before the effectivity of the L+ of (,,( "ay be assessed within a period of
three .6/ years fro" the date of assess"ent!
.d/ The running of the periods of prescription provided in the preceding paragraphs shall
be suspended for the ti"e during which3
(! The treasurer is legally prevented fro" "aking the assess"ent of collection0
:! The ta#payer re1uests for a reinvestigation and e#ecutes a waiver in writing
before e#piration of the period within which to assess or collect0 and
6! The ta#payer is out of the country or otherwise cannot be located!
Sectio 2. P'ote(t o, A((e((0et. %hen the Municipal Treasurer or his duly authori>ed
representative finds that correct ta#es, fees, or charges have not been paid, he shall issue a
notice of assess"ent stating the nature of the ta#, fee or charge, the a"ount of deficiency, the
surcharges, interests and penalties!
%ithin si#ty .)*/ days fro" the receipt of the notice of assess"ent, the ta#payer "ay
file a written protest with the Municipal Treasurer contesting the assess"ent0 otherwise, the
assess"ent shall beco"e final and e#ecutory! The Municipal Treasurer shall decide the
protest within si#ty .)*/ days fro" the ti"e of its filing! -n cases where the protest is denied,
the ta#payer shall have thirty .6*/ days fro" the receipt of denial or for" the lapse of the si#ty4
day period prescribed herein within which to appeal with the court of co"petent $urisdiction
otherwise the assess"ent beco"es conclusive and unappealable!
Sectio %. C!#i0 ,o' Re,.$ o, T#* C'e$it. 8o case or proceeding shall be "aintained in
any court for the recovery of any ta#, fee, or charge erroneously or illegally collected until a
written clai" for refund or credit has been filed with the Municipal Treasurer! 8o case or
proceeding shall be entertained in any court after the e#piration of two .:/ years fro" the date
of pay"ent of such ta#, fee or charge, or fro" the date the ta#payer is entitled to a refund or
credit!
Sectio -. Le3#!it+ o, t)i( Co$e. &ny 1uestion on the constitutionality or legality of this
Erdinance "ay be raised on appeal within thirty .6*/ days fro" the effectivity thereof to the
Secretary of Hustice who shall render a decision within si#ty .)*/ days fro" the date of receipt
of the appeal3 Provided, however, that such appeal shall not have the effect of suspending
effectivity of this Erdinance and the accrual and pay"ent of the ta#, fee or charge levied
herein3 Provided finally, that within thirty .6*/ days after the receipt of the decision or the lapse
of the si#ty4day period without the Secretary of Hustice acting upon the appeal, the aggrieved
party "ay file the appropriate proceedings with a court of co"petent $urisdiction!
ARTICLE <2. MISCELLANEOUS PROVISIONS
Sectio 1. Po9e' to Le6+ Ot)e' t#*e(, Fee( o' C)#'3e(. The "unicipality "ay e#ercise
the power to levy ta#es, fees or charges on any base or sub$ect not otherwise specifically
enu"erated herein or ta#ed under the provisions of the 8ational -nternal revenue ode, as
a"ended, or other applicable laws3 Provided, that the ta#es, fees or charges shall not be
un$ust, e#cessive, oppressive, confiscatory or contradictory to declared national policy!
Provided, further, that the ordinance levying such ta#es, fees or charges shall not be enacted
without any prior public hearing conducted for the purpose!
Sectio 2. P.B!ic#tio o, t)e Re6e.e Co$e. %ithin ten .(*/ days after its approval, a
certified copy of this Erdinance shall be published in full for three .6/ consecutive days in a
newspaper of local circulation! Provided, however, that in cases where there are no
newspapers of local circulation, the sa"e "ay be posted in at least two .:/ conspicuous and
publicly accessible places!
Sectio %. P.B!ic Di((e0i#tio o, t)i( Co$e. opies of this Revenue ode shall be
furnished to the Municipal Treasurer for public disse"ination!
Sectio -. A.t)o'it+ to A$H.(t R#te(. The Sangguniang Bayan shall have the sole authority
to ad$ust ta# rates as prescribed herein not oftener than once every five .B/ years, but in no
case shall such ad$ust"ent e#ceed ten percent .(*G/ of the rates fi#ed under this ode!
Sectio /. &it)$'#9#! o, T#* E*e0"tio P'i6i!e3e(. Unless otherwise provided in this
Revenue ode, ta# e#e"ptions or incentives granted to, or presently en$oyed by all persons,
whether natural or $uridical, including govern"ent4owned or controlled corporations, e#cept
local water districts, cooperatives duly registered under R& ),69, non4stock and non4profit
hospitals and educational institutions, business enterprises certified by the Board of
-nvest"ent .BE-/ as pioneer or non4pioneer for a period of si# .)/ and four .F/ years,
respectively, fro" the date of registration, business entity, association, or cooperatives
registered under R& )9(*, and printer andCor publisher of books or other reading "aterials
prescribed by 72S as school te#ts or references, insofar as receipts fro" the printing andCor
publishing thereof are concerned, are hereby withdrawn!
CHAPTER VIII. GENERAL PENAL PROVISIONS
Sectio 1. Pe#!tie( ,o' Vio!#tio o, T#* O'$i#ce. &ny person or persons who violates
any of the provisions of this Erdinance or the rules or regulations pro"ulgated by authority of
this Erdinance shall, upon conviction, be punished by a fine of not less than Ene Thousand
Pesos .P(,***!**/ nor "ore than ;ive Thousand Pesos .P:,B**!**/, or i"prison"ent of not
less than one .(/ "onth nor "ore than si# .)/ "onths, or both, at the discretion of the court!
-f the violation is co""ittee by any $uridical entity, the President, +eneral Manager, or
the individual entrusted with the ad"inistration thereof at the ti"e of the co""ission of the
violation shall be held responsible or liable therefor!
Punish"ent by a fine or i"prison"ent as herein provided for, shall not relieve the
offender fro" the pay"ent of the ta#, fee or charge i"posed under this Erdinance!
CHAPTER I1. FINAL PROVISIONS
Sectio 1. Se"#'#Bi!it+ C!#.(e. -f for any reason, any section or provision of this Erdinance
shall be held to be unconstitutional or invalid by co"petent authority, such $udg"ent or action
shall not affect or i"pair the other sections or provisions thereof!
Sectio 2. A""!ic#Bi!it+ C!#.(e. &ll other "atters relating to the i"positions in this
Erdinance shall be governed by pertinent provisions of e#isting laws and other ordinances!
Sectio %. Re"e#!i3 C!#.(e. &ll ordinances, rules and regulations, or part thereof, in
conflict with, or inconsistent with any provisions of this Erdinance are hereby repealed or
"odified accordingly!
Sectio -. S"eci#! T'#(ito'+ P'o6i(io(.
.a/ Pending enact"ent of a Separate Market ode, e#isting provisions on "arkets and
slaughterhouse fees of this ode are retained and dee"ed to be in full force and
effect! Si"ilarly, provisions for fishery rentals and fees shall be in full force and
effect!
.b/ The ta# on special levy shall be collected upon enact"ent by Sangguniang Bayan of
an enabling ordinance!
Sectio /. E,,ecti6it+.
This Erdinance shall take effect on Hanuary (, :**,! 2nacted, 8ove"ber F, :**9!
2E%O.CA &, !E%.A%#O 0A!%E- A, SO&&O
Sanggniang Ba5an Member Sanggniang Ba5an Member
.OE- &, 0A--A%#O E%.ES&O O, 0A0&A.
.APO-EO. C, #1MO A!%A(AM !, %MO%.
MA%-.A A, MO.&ACE/ MA, -O1%#ES 0, P1-A.CO
Pre*ident, #iga ng mga Baranga5 Pre*ident, SC )ederation
Certi)ied correct@
!O.FACO 0, MA-.AO
Mnici.al Ma5or2Pre*iding ;))icer
Atte*ted b5@
%OSA-E 8, #O1&
Secretar5 to t(e Sanggnian
A..roved@
%O!E%& P, #E 01/MA.
Mnici.al Ma5or

Revenue Code of Bauang, La Union

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Revenue Code of Bauang, La Union

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