Batangas City Revenue Code of 2009

December 16, 2008
January 1, 2009
THE BATANGAS CITY REVENUE CODE OF 2009
SANGGUNIANG PANLUNGSOD
ORDINANCE NO. 19 S. 2008
AN ORDINANCE ADOPTING THE BATANGAS CITY REVENUE CODE OF 2009
WHEREAS, the Local Government Code of 1991 has empowered the City of
Batangas to enact, amend or revise the revenue code;
WHEREAS, the City Government of Batangas for the last seven (7) years has
not amended nor revised the Batangas City Tax Code of 2002, although under Section
191 of the Local Government Code, the City is empowered to revise the rates of taxes
therein contained every five (5) years;
WHEREAS, due to the numerous demands for the delivery of basic services as
provided in Section 17 of the Local Government Code, it has become imperative to
enact a new revenue code;
NOW, THEREFORE, by virtue of the powers vested by law, BE IT
ORDAINED by the Sangguniang Panlungsod in session assembled, that
TITLE I
Introductory and Administrative Provisions and Disposition of Funds
CHAPTER I
Introductory Provisions
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SECTION 1.
Title. This Ordinance shall be known as "THE
BATANGAS CITY REVENUE CODE OF 2009".
SECTION 2.
Scope of Ordinance. This Ordinance shall apply to all
kinds, types or classes of business, trade, occupation or profession on which taxes,
fees, charges and other impositions are authorized to be levied, imposed and collected
by the provisions of REPUBLIC ACT 7160, otherwise known as The Local
Government Code of 1991 and other applicable laws.
SECTION 3.
definitions shall apply.
Definitions. For purposes of this Code, the following
(a)
"Agricultural Product" includes the yield of the soil, such as corn, rice, rye,
hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and
their by-products; ordinary salt; all kinds of fish, poultry, and livestock and
animal products, whether in their original form or not. The phrase, "whether in
their original form or not" refers to the transformation of said products by the
farmer, fisherman, producer or owner through the application of process to
preserve or otherwise to prepare said products for the market such as freezing,
fermenting, drying, salting, smoking or stripping for purposes of preserving or
otherwise preparing said products for the market;
(b)
"Amusement" is pleasurable diversion and entertainment. It is synonymous to

relaxation, avocation, pastime or fun;
(c)
"Amusement places" include theaters, cinemas, concert halls, circuses, bowling

alleys, billiard halls, cockpits and other places of amusement where one seeks
admission to entertain oneself by seeing or viewing the show or performance;
(d)
"Banks and other financial institutions" shall refer to all kinds of banks and
shall include non-bank financial intermediaries, lending investors, finance and
investment companies, pawnshops, money shops, insurance companies, stock
markets, stock brokers, and dealers in securities, and foreign exchange, as
defined in applicable laws, rules and regulations;
(e)
"Beer House" or "Beer Garden" means an establishment where beer is

primarily served to customers and employs no hostess or guest relations officer
(GRO) who acts as a partner or companion to customers by sitting and
conversing, dancing, singing, eating or drinking with them;
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(f)
"Business" means trade or commercial activity regularly engaged in as means

of livelihood or with a view to profit;
(g)
"Business Agent" includes all persons who act as agents of others in the
transaction of business with any public officer, as well as those who conduct
collecting, advertising, employment or private detective agencies;
(h)
"Business Center" is a place for business transactions, a place for transacting

business as well as collecting, advertising, purchasing a product or service;
(i)
"Business Process Outsourcing Center" is a place where non-core aspects of

certain businesses are performed by a contracted party. Such services may
include telemarketing, call handling, transcription, secretarial support,
customer support, directory assistance, information technology support,
bookkeeping and other similar activities;
(j)
"Capital Investment" is the capital which a person employs in any undertaking,

or which he contributes to the capital of a partnership, corporation or any
juridical entity or association in a particular taxing jurisdiction;
(k)
"Charges" refer to pecuniary liability, as rents or fees against persons or

property;
(l)
"Chemical Substance" means an organic or inorganic substance of a particular

molecular identity excluding radioactive materials and includes any element or
uncombined chemical, and any combination of such substances, or any mixture
of two or more chemical substances;
(m)
"Club House" means a place where members of an organization or fraternal

society engage in indoor activities;
(n)
"Contractor" includes person, natural or juridical, not subject to professional

tax, whose activity consists essentially of the sale of all kinds of services for a
fee, regardless of whether or not the performance of the service calls for the
exercise or use of the physical or mental faculties of such contractor or his
employees. As used in this Section, the term "contractor" shall include general
engineering, building and specialty contractors as defined in applicable laws;
persons engaged in filling, demolition, and salvage works; persons engaged in
the installation of water, gas, electric light, heat or power system; proprietors or
operators of (1) dockyards; (2) smelting plants, engraving, plating, plastic
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lamination shops, (3) establishments for repairing, repainting, upholstering,

washing and greasing of vehicles and other heavy equipment; (4) vulcanizing,
recapping and battery charging shops; (5) sawmills, furniture shops and sash
factory; (6) welding, body building and repair, motor work and metal craft
shops; (7) establishments for the repair of any kind of electrical or mechanical
instruments or devices; (8) parking lots or buildings; (9) tailor shops, dress
shops, milliners and hatter shops; (10) beauty shops, barber shops, massage
clinics; (11) sauna, Turkish, and Swedish baths, slenderizing and body building
salons and similar establishments; (12) photographic studios; (13) catering and
food handling shops, hotels, motels, lodging houses, dormitories, boarding
houses, pension inns, funeral parlors; (14) arrastre, stevedoring, warehousing
and forwarding establishments, dealers and lessors of vehicles and heavy
equipment; lessors and dealers of real estate; insurance agents and
underwriters; master plumbers, smiths, house and sign painters; book binders,
lithographers, publishers, except those engaged in the publication or printing of
any newspaper, magazine, review or bulletin which appear at intervals with
fixed prices for subscription and is not devoted principally to the publication of
advertisement; business agents, proprietors of private detectives and watchman
agencies; owners, lessors, and distributors of cinematographic films, videos,
cassettes and of similar materials; owners of learning institutions, private
cemeteries and memorial parks; operators of junk shops; insurance agents and
owners of other businesses not enumerated anywhere in this Code:
(o)
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"Corporation" includes partnership, no matter how created or organized, joint

stock companies, joint ventures, cuentas en participacion, associations, or
insurance companies but does not include general professional partnerships and
a joint venture or consortium formed for the purpose of undertaking
construction projects or engaging in petroleum, coal, geothermal, and other
energy operations pursuant to an operating or consortium agreement under a
service contract with the government;
1.
"General professional partnerships" are partnerships formed by

persons for the sole purpose of exercising their common
profession, no part of their income of which is derived from
engaging in any other trade or industry.
2.
The term "resident foreign corporation" when applied to a

corporation means a foreign corporation not organized under the
laws of the Philippines but engaged in trade or business within the
Philippines.
(p)
"Computer center" refers to an establishment or business engaged in the use of

office computers for rentals, copying, printing, typing, and other activities;
(q)
"Countryside and Barangay Business Enterprise" refers to any business entity,

association, or cooperative registered under the provision of Republic Act
Number Sixty Eight Hundred Ten (RA 6810), and Republic Act No. 9178,
otherwise known as Barangay Micro-Business Enterprises (BMBEs) Act of
2002;
(r)
"Day Club" means a commercial establishment operating at daytime featuring

dancing with the use of recorded or live music, employs hostesses or guest
relations officers (GRO's) where food and alcoholic drinks may be served;
(s)
"Dealer" means one whose business is to buy and sell merchandise, goods and
chattels as a merchant. He stands immediately between the producers or
manufacturers and the consumers and depends for his profit, not upon the labor
he bestows upon his commodities, but upon the skill and foresight with which
he watches the market;
(t)
"Fee" is a charge fixed by law or ordinance for the regulation and inspection of
a business or activity;
(u)
"Franchise" is a right or privilege affected with public interest which is

conferred upon private person or corporation under such terms and conditions
as the government and its political subdivisions may impose in the interest of
the public welfare, security and safety;
(v)
"Gay Bar" means an establishment usually open at nighttime where the main
attractions are performances for gays or homosexuals.
(w)
"Gross Sales or Receipts" include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the
amount charged or materials supplied with the services and deposits or advance
payments actually or constructively received during the taxable quarter for the
services performed or to be performed by another person excluding discounts if
determinable at the time of sales, sales return, excise tax and value added tax
(VAT);
(x)
"Hazardous substances" are substances which present either as: (a) short-term
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acute hazards such as acute toxicity by ingestion, inhalation or skin absorption,

corrosivity or other skin or eye contact hazard or the risk of fire or explosion;
or (b) long-term environmental hazards, including chronic toxicity upon
repeated exposure; carcinogenicity, which in some case result from acute
exposure but with a long latent period; resistance to detoxification process such
as biodegradation, the potential to pollute underground or surface waters, or
aesthetically objectionable properties such as offensive odors;
(y)
"Hazardous wastes" are substances that exhibit any of the following

characteristics: ignitability, corrosivity, reactivity, or toxicity and that are
without any safe commercial, industrial, agricultural or economic usage and are
shipped, transported for treatment, dumping or disposal into or in transit
through any part of the territory of the Philippines. "Hazardous waste" shall
also refer to by-products, side products, process residues, spent reaction media,
contaminated plant or equipment or other substances from manufacturing
operations and as consumer discards of manufactured products which present
unreasonable risk and/or injury to health and safety and to the environment;
(z)
"Holding company" is a controlling company that has one or more subsidiaries

and confines its activities primarily to their management;
(aa)
"Hostess" means a woman who entertains socially or acts as a partner or

companion to male patrons in a dance hall or bar;
(bb)
"Information Technology" is the collective term for various technologies

involved in the processing and transmitting of information, which include
computing, multimedia, telecommunications, microelectronics and their
interdependencies;
The term Information Technology (IT) offering services both in the
domestic and international market shall include IT project management,
applications systems development, applications service providers, web
development management, database design and development, computer
networking and data communications, software development and application
(includes programming and adaptation of system software, middleware,
application software, for business, media, e-commerce, education,
entertainment and all other programs interdependent of this technology) and
Information
Communications
Technology
(ICT)
facilities
operations/management.
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Information Communications Technology (ICT) refers to support

activities such as research and development of high-value added ICT products
and services, education and manpower development in ICT, incubation of IT
service providers, provision of internet services and community access. These
support activities also include content development for multi-media or internet
processes, knowledge-based and computer-enabled support services like
engineering and architectural design services and consultancies, business
process outsourcing like e-commerce, and all other future programs and
activities interdependent of this technology.
(cc)
"Investment Company and Investment House" Investment companies are

entities primarily engaged in investing, reinventing or trading in securities. An
investment house is an enterprise engaged in guaranteed underwriting of
securities of another person or enterprise, including securities of government
and its instrumentalities;
(dd)
"Karaoke Bar" means an establishment wherein food, liquor and beverages are
served and customers participate using karaoke machines or similar equipment;
(ee)
"Lodging House" means a building where persons are supplied with and
charged for sleeping accommodations only;
(ff)
"Manufacturer" includes every person who, by physical or chemical process,

alters the exterior texture or form or inner substance of any raw materials or
manufactured or partially manufactured product in such manner as to prepare it
for special use or uses to which it would not have been put in its original
condition, or who by any such process alters the quality of any such raw
materials or manufactured or partially manufactured product so as to reduce it
to marketable shape or prepare it for any of the use of industry or who by such
process combines any such raw materials or manufactured or partially
manufactured product with other materials or products of the same or different
kinds and in such manner that the finished product of such process or
manufacture can be put to a special use or uses to which such raw materials or
manufactured or partially manufactured products in their original condition
could not have been put and who in addition alters such raw materials or
manufactured or partially manufactured product or combines the same to
produce such finished products for the purpose of their sale or distribution to
others and not for his own use or consumption.
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(gg)
"Marginal Farmer or Fisherman" refers to an individual engaged in

subsistence farming or fishing which shall be limited to the sale or barter or
exchange of products produced by himself or his immediate family;
(hh)
"Massage clinic" means an establishment where one enters to have a massage

for therapeutic and other hygienic purposes;
(ii)
"Motor vehicle" means any vehicle propelled by any power other than muscular
power using the public roads but excluding road rollers, trolley cars, street
sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibious
trucks and crane, if not used on public roads, vehicles which run only on rails
and trackers, tractors, trailers and traction engines of all kinds used exclusively
for agricultural proposes;
(jj)
"Municipal waters" include not only streams, lakes, and tidal waters within the
municipality, not being the subject of private ownership and not comprised
within the national parks, public forests, timberlands, forest reserves and
fishery reserves, but also marine waters included between two lines drawn
perpendicularly to the general coastline from points where the boundary lines
of the municipality touch the sea at low tide and a third line parallel with the
general coastline and fifteen (15) kilometers from it. Where the two
municipalities are so situated on the opposite shores that there is less than
fifteen (15) kilometers of marine waters between them, the third line shall be
equally distant from the opposite shores of the respective municipalities.
(kk)
"Night Club" means an establishment open during the night, usually serving
liquors and foods, providing shows, live entertainment, music and space for
dancing, employing hostesses, guest relations officers (GRO's), ago-go
dancers, singers or female entertainers;
(ll)
"Occupation" means one's regular business or employment or an activity which

principally takes up one's times, thought and energies. It includes any calling,
business, trade, profession or vocation;
(mm) "Operator" includes the owner, manager, administrator or any person in charge
or responsible for the operation of a business establishment or undertaking;
(nn)
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"Peddler" means any person, who either for himself or on commission, travels
from place to place, and sells his goods or offers to sell and deliver the same.
Whether a peddler is a wholesale peddler or retail peddler of a particular
commodity shall be determined from the definition of wholesale or retail dealer

as provided in this Section;
(oo)
"Person" means any natural or juridical being susceptible of rights and

obligations or being subject of legal relations;
(pp)
"Pollution" means any alteration of the physical, chemical, biological

properties of any water, air and/or land resources, or any discharge thereto of
any liquid, gaseous or solid waste, or any production of unnecessary noise, or
any emission of objectionable odor, as will or is likely to create or render such
water, air, and/or land resources harmful, detrimental or injurious to public
health, safety or welfare, or which will adversely affect their utilization for
domestic, industrial, agricultural, recreational or other legitimate purposes;
(qq)
"Profession" means a calling which requires the passing of an appropriate

government board or bar examination, such as the practice of law, medicine,
public accountancy, engineering, etc.;
(rr)
"Pub House" means an establishment licensed for the sale and consumption of
beer and
other alcoholic beverages on the premises. Food and refreshments may also be
served;
(ss)
"Residents" refer to natural persons who have their habitual residence in the
province, city or municipality where they exercise their civil rights and fulfill
their civil obligations and to juridical persons for which the law or any other
provisions creating or recognizing them fixes their residence in a particular
province, city or municipality. In the absence of any such law, juridical persons
are residents of the province, city or municipality where they have their legal
residence or principal place of business or where they conduct their business or
occupation;
(tt)
"Retail" means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold which includes
sale from eateries and restaurants and other establishments of similar nature;
(uu)
"Tiangge" refers to a store or outlet that does not have a fixed location and
normally is set up in places like shopping malls, hospitals, office buildings,
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hotels, villages or subdivisions, churches, parks, sidewalks, streets, and other

public places, for the purpose of selling a variety of goods/services for a short
duration of time or on special events;
(vv)
"Vessel" includes every type of boat, craft or other artificial contrivance used or
capable of being used as a means of transportation on water;
(ww) "Video Game Machine Shop or Center" refers to an establishment intended for
amusement or playing games with the use of computers, video game machines,
and other devices through the purchase of tickets, tokens, cards and others;
(xx)
"Videoke Bar, Folk House, Karaoke Bar, Music Lounge" mean establishments
wherein food, liquor and beverages are served and customers participate using
videoke/karaoke machines, video cassettes and/or video machines;
(yy)
"Wharfage" means a fee assessed against the cargo of a vessel engaged in

foreign or domestic trade based on quantity, weight or measure received and/or
discharged by a vessel; and
(zz)
"Wholesale" means a sale where the purchaser buys or imports the

commodities for re-sale to persons other than the end-user regardless of the
quantity of the transaction.
The definitions of terms in the National Building Code, Fire Code, the
Sanitation Code and other related laws of the Philippines are hereby adopted in this
Code.
CHAPTER II
Administrative Provisions
SECTION 4.
Duty of the City Treasurer to Collect. It shall be the duty
of the City Treasurer to collect either by himself or through his deputies, all taxes,
charges, fees, and all other levies in this Ordinance.
SECTION 5.
License/Permit Necessary. (a) Every type or class of
business and every separate or distinct place of business must be provided with a
corresponding license/permit issued by the Office of the City Mayor. One type of
business, profession, occupation, trade or calling does not become tax exempt merely
by being conducted or operated in the residence or abode of the proprietor or manager
or in the same place with some other business, profession, occupation for which
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license/permit issued by the Office of the City Mayor had already been paid.
(b) It shall be unlawful for any person to open or begin any business, trade, or
occupation or practice any profession or calling for which taxes, fees, charges, or
rentals are authorized to be levied or collected under this Ordinance or to continue the
operation of the same for the ensuing year without first paying the taxes, fees, and
other charges imposed hereunder.
(c) Any tax, fee or charge paid in any locality outside Batangas City for any
business, occupation, trade, profession or calling which is required to be paid in
Batangas City under the provisions of this Ordinance shall be invalid within the
jurisdiction of the City and the same shall not be used as a license/permit to operate
any business in Batangas City.
SECTION 6.
City Mayor's Permit. The City Mayor shall not issue any
permit to operate any new business or continue the operation of existing ones for the
ensuing calendar year unless the owner, operator, proprietor and/or manager thereof
first submits the following:
(a)
A copy of the permit issued by the Office of the City Mayor for the
previous year in case of existing ones.
(b)
A sworn statement on a form prescribed by the City Treasurer

declaring the following information: (1) Name of
manager/operator; (2) Total capital investment on the business; (3)
Total gross receipts during the preceding year and such other
pertinent data which may from time to time be required.
(c)
Clearance from the barangay where the business or activity is

located or conducted subject to the provisions of Section 152-C of
RA 7160 otherwise known as the Local Government Code of 1991,
except for activities undertaken or implemented by the City
Government.
(d)
Clearance from the City Treasurer that the unpaid taxes and fees
have been settled.
SECTION 7.
Fixing Taxes and Manner of Payment. Except as
otherwise provided in this Code, all city taxes are hereby fixed by year; provided
however, that at the option of the taxpayer, the same may be paid in quarterly
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installment in the manner and at the time prescribed in section 9 hereof.

SECTION 8.
Accrual of Taxes. Unless otherwise provided in this
Code, all local taxes, fees, and charges shall accrue on the first (1st) day of January of
each year. However, new taxes, fees, or charges or changes in the rates thereof, shall
accrue on the first (1st) day of the quarter next following the effectivity of the
Ordinance imposing such new levies or rates.
SECTION 9.
Time of Payment. Unless otherwise provided in this
Code, all local taxes, fees, or charges, shall be paid within the month of January or on
the first month of the subsequent quarter, as the case may be. The Sanggunian
concerned may, for justifiable reason or cause, extend the time for payment of such
taxes, fees, or charges without surcharges or penalties, but only for a period not
exceeding six (6) months.
SECTION 10.
Surcharges and Penalties on Unpaid Taxes, Fees, and
Charges. Unless otherwise provided in this Ordinance, a surcharge of twenty-five
(25%) percent of the amount of taxes, fees, or charges not paid on time and an interest
of two (2%) percent per month of the unpaid taxes, fees, or charges including
surcharges shall be imposed thereon until such amount is fully paid but in no case
shall the total interest on the unpaid amount or portion thereof exceed thirty six (36)
months.
SECTION 11.
Interest on Other Unpaid Revenues. Where the amount
of other revenue due except voluntary contribution or donation is not paid on the date
fixed in this Ordinance or in the contract, expressed or implied, or upon the
occurrence of the event which has given rise to its collection, there shall be collected
as part of the amount an interest thereon at the rate of two percent per month from the
date it is due but in no case shall the total interest on the unpaid amount or a portion
thereof exceed thirty six (36) months.
SECTION 12.
Collection of Revenues by the City Treasurer. All taxes,
fees, and charges shall be collected by the City Treasurer or his duly authorized
representatives.
The City Treasurer may deputize the Barangay Treasurers to collect taxes or
charges wherein the barangays have a share of such taxes or fees. In case a bond is
required for the purpose, the City Government shall pay the premiums thereof.
SECTION 13.
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Examination of Books of Accounts and Pertinent Records of
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Businessmen by the City Treasurer. (a) The City Treasurer may, by himself or
through any of his deputies duly authorized in writing, examine the books of accounts
and other pertinent records of any person, partnership, corporation, or association
subject to local taxes, fees, and charges in order to ascertain, assess and collect the
correct amount of the tax, fee or charges. Such examination shall be made during
regular business hours, only once for every tax period, and shall be certified to by the
examining official. Such certificate shall be made of record in the books of accounts
of the taxpayer examined.
(b) For this purpose, the City Treasurer or his duly authorized representative
may look into cash registers and other documents necessary for the examination.
(c) In case the examination is made by a deputy of the City Treasurer, the
written authority of the deputy concerned shall specifically state the name, address
and the business of the taxpayer whose books, accounts and pertinent records are to be
examined, the date and place of such examination and the procedure to be followed in
conducting the same.
(d) For this purpose, the record of the Revenue District Office of the Bureau
of Internal Revenue shall be made available to the City Treasurer, his deputy or duly
authorized representative.
SECTION 14.
Non-Issuance or Revocation of Permit and Penalty for
Destroying Order of Closure. (a) The City Mayor shall have the power to refuse
issuance of, or revoke a permit on the following grounds: (1) violation of laws, City
Ordinances, or their implementing rules and regulations; (2) delinquency or
non-payment of any or all kinds of taxes, fees and charges; and (3) other justifiable
causes.
(b) Any business establishment which operates without a license/Mayor's
permit shall be subject to closure, without prejudice to the right of the City Treasurer
to collect back taxes, fees, interests, penalties and other charges provided in this Code;
(c) The revocation of the permit and/or the issuance of an order closing a
business by the City Mayor automatically cancels the license of said business and
under this circumstance, the taxpayer shall not be entitled to any tax refund.
(d) In the event of the revocation of license/permit and closure of a business
establishment, the owner or operator must secure and pay for a new permit and license
to operate.
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Any person or business establishment who removes, destroys/defaces the

posting of the Order of Closure without the proper lifting of the Order of Closure
from the City Mayor or his authorized representative shall be fined of not less than
Five Thousand Pesos (Php 5,000.00) or suffer an imprisonment of not less than 6
months, but not more than 1 year, or both, at the discretion of the court.
SECTION 15.
Tax Receipts and Other Papers or Business Plate Relative
to the Operation of Business to be Displayed Conspicuously. All license privilege
tax receipts and permits issued to a taxpayer under the provisions of this Code must be
displayed by the licensee in a conspicuous place in his office, store or business
establishment. Failure to do so shall be penalized as hereinafter provided. In case
there will be the issuance of a business plate or Mayor's permit plate duly validated,
the same shall be in lieu of the tax receipts and other papers.
SECTION 16.
Removal or Transfer of Business to Other Location.
Except as otherwise provided by law or ordinance, any business, profession, trade or
occupation for which taxes or fees had been paid pursuant to the provisions hereof,
may be moved and continued in another place within Batangas City without payment
of additional taxes during the term for which payment had already been made.
Provided, however, that the taxpayer concerned shall first secure a new permit from
the Office of the City Mayor to operate in the new location, and provided further, that
he notifies the City Treasurer of such transfer to another place at least twenty four
(24) hours before the transfer. Proper notation of such transfer shall be made by the
said City Treasurer or his deputies on the face of the official receipts, privilege tax
receipts and other records involved.
SECTION 17.
Transfer of Ownership or Change of Name of Business.
When the ownership of a business is transferred to another person, compliance with
the provisions of the Bulk Sales Law and of the National Internal Revenue Code, as
amended, is a requirement to the continuation of the said business and no license shall
be issued to any person who has not complied with said requirements. Consequently,
in cases where an applicant for a permit fails to comply with the above requirement,
no Mayor's Permit shall be issued.
SECTION 18.
Continuation of the Business Upon the Death of the
Licensee. When a licensee and/or person operating the business dies and his
business is continued by the heirs, the administrators or executors of the said person or
by anyone who has shown proof of an interest in his estate, no additional tax shall be
required for the remaining period for which the tax had already been paid. Provided,
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however, that the heirs, administrators, executors or individuals desiring to continue

the business of the deceased licensee shall comply with the provisions of Section 6
hereof and the National Internal Revenue Code, as amended.
SECTION 19.
Retirement from Business. A business subject to tax
shall, upon termination thereof, submit a sworn statement to the City Treasurer of its
gross sales or receipts for the current year. If the tax paid during the year be less than
the taxes due on said gross sales or receipts of the current year, the difference shall be
paid before the business is considered officially retired. Failure to submit the sworn
statement of retirement to the City Treasurer in writing shall be deemed a conclusive
proof that the business was never retired and shall subject the owner to the usual taxes
and fees.
SECTION 20.
Cash Invoice or Official Receipt to be Issued for Every Sale
of Twenty-Five Pesos (Php 25.00) or More. (a) Every person conducting a
business, or pursuing a trade and/or fees under this Ordinance must issue an invoice or
receipt for every sale or transfer of merchandise or service amounting to Php 25.00 or
more. Failure to issue cash invoice/receipt shall be deemed unlawful and shall be
penalized as hereinafter provided, unless exempted by law.
CHAPTER III
Disposition
SECTION 21.
Disposition of Funds. Except as otherwise provided in
the Local Government Code of 1991, collections made and received by the City
Treasurer under the provisions of this Code shall accrue to the General Fund of
Batangas City and shall be disposed of in the manner provided by the law and/or
ordinance.
SECTION 22.
Refund of Collections. (a) Taxes, fees or charges paid to
the City Treasurer under this Code shall be refunded only for justifiable reasons and
when payment was made under protest duly annotated on the receipt evidencing the
payment and that the claim for refund is filed within the calendar year when such
payment is made.
(b) When a business is closed or retired before the expiration of the year or
quarter for which the tax had been previously paid, the taxpayer concerned shall not
be entitled to a tax refund for the unexpired portion of the year or quarter.
Copyright 2015
15
(c) No claim for refund shall be paid unless the same is supported by a
favorable recommendation of the City Treasurer and approved by the City Mayor.
TITLE II
Taxes, Fees and Other Charges
CHAPTER IV
Taxes and/or Fees on Business, Occupation, Amusement, Peddler,
Sand and Gravel, Municipal Waters and Others
SECTION 23.
Taxes on Business. There is hereby levied and imposed
on all businesses the following:
(a) Manufacturers, assemblers, re-packers, processors, brewers, distillers,
rectifiers and compounders of liquors, distilled spirits and wines or manufacturers of
any article of commerce of whatever kind or nature, in accordance with the following
schedule:
With gross sales or receipts for the preceding
Calendar year in the amount of:
Less than Php 10,000
Copyright 2015
Amount of Tax
Per Annum
Php 295.00
10,000 or more but less than Php 15,000
392.00
15,000 or more but less than
20,000
538.00
30,000
785.00
40,000
1,176.00
50,000
1,470.00
75,000
2,352.00
100,000
2,940.00
150,000
3,920.00
200,000
4,900.00
16
300,000
6,861.00
500,000
10,122.00
750,000
14,256.00
1,000,000
17,820.00
1,000,000 or more but less than 2,000,000
24,403.00
29,403.00
35,284.00
41,164.00
42,842.00
6,500,000 or more
44,280.00 plus fifty-six
and one-fourth percent (56.25%) of one percent (1%) in
excess of Php 6,500,000.00
Manufacturers of petroleum products, natural gas or petrochemical products

are subject to business tax levied under Sec. 23 (a) of this Ordinance.
(b) On wholesalers, distributors, or dealers in any article of commerce of
whatever kind or nature in accordance with the following schedule:
Calendar year in the amount of:
Less than Php 1,000.00
Copyright 2015
Amount of Tax
Per Annum
Php 32.00
1,000 or more but less than Php 2,000
57.00
3,000
90.00
4,000
131.00
5,000
178.00
6,000
216.00
17
7,000
255.00
8,000
295.00
10,000
333.00
15,000
392.00
20,000
490.00
30,000
588.00
40,000
785.00
50,000
1,176.00
75,000
1,765.00
100,000
2,352.00
150,000
3,333.00
200,000
4,313.00
300,000
5,881.00
500,000
7,912.00
750,000
11,761.00
1,000,000
15,682.00
17,820.00
2,000,000 or more
19,959.00 plus seventyfive percent (75%) of one percent (1%) in excess of
Php 2,000,000.00
Dealers of petroleum products, natural gas or petrochemical products are

subject to business tax levied under Sec. 23 (b) of this Ordinance.
(c) On the business of exporting and manufacturing, milling, producing,
distributing, dealing or retailing of essential commodities enumerated hereunder at a
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18
rate not exceeding one-half (1/2) of the rates prescribed under subsections a, b, and d
of this Section:
1.
Rice and corn;
2.
Wheat or cassava flour, meat, dairy products, locally manufactured,

processed or preserved food, sugar, salt and other agricultural,
marine and fresh water products, whether in their original state or
not.
3.
Cooking oil, cooling gas;
4.
Bath and laundry soap, detergents and medicines;
5.
Agricultural implements, equipment & post-harvest facilities,

fertilizers, pesticides, insecticides, herbicides;
(a.)
Poultry and other animal feeds;
(b.)
School supplies; and
(c.)
Cement.
(d.) Retailers
Rate of Tax
Per Annum
calendar year of Php 400,000 or less
2%
In excess of Php 400,000
1%
(e) On contractors and other independent contractors in accordance with the

following schedule:
With gross receipts for the year
Less than Php 5,000.00
Php
50.00
5,000 or more but less than Php
10,000
110.00
15,000
186.00
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19
20,000
295.00
30,000
490.00
40,000
687.00
50,000
980.00
75,000
1,570.00
100,000
2,352.00
150,000
3,528.00
200,000
4,705.00
250,000
6,469.00
300,000
8,233.00
400,000
10,977.00
500,000
14,702.00
750,000
16,484.00
1,000,000
18,266.00
1,000,000 or more but less than
2,000,000
20,493.00
2,000,000 or more
21,600.00 plus seventyfive percent (75%) of one percent (1%) in excess of Php
2,000,000.00
(f) On banks and other financial institutions, at a rate of seventy-five percent

(75%) of one percent (1%) on the gross receipts of the preceding calendar year
derived from the interest, commissions and discounts from lending activities, income
from financial leasing, dividends, rentals on property and profit from exchange or sale
of property, insurance premium.
(g) On any business, not otherwise specified in the preceding paragraphs, at a
rate of two percent (2%) of the gross sales or receipts of the preceding calendar year.
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20
(h) On newly started business enumerated in a, b, c, d, e, and others, seven

and one-half percent (7.5%) of one percent (1%) of the capital investment.
SECTION 24.
Situs of Taxes. (a) For purposes of collection of the
business taxes hereinabove provided, manufacturers, assemblers, repackers, brewers,
distillers, rectifiers, and compounders of liquors, distilled spirits and wines, millers,
producers, exporters, wholesalers, distributors, dealers, contractors, banks, and other
financial institutions and other businesses maintaining an office, branch or sales outlet
in Batangas City who make a sale or transaction therein, shall record the transaction
with the office, branch, or sales outlet and pay the tax due thereon to the City
Treasurer. In cases where the business does not maintain any branch, office or sales
outlet in Batangas City and a sale or transaction is made therein, the sale or
transaction shall be recorded in the principal office of the business and the tax due
thereon shall be paid to the City Treasurer.
(b) Where the manufacturers, assemblers, contractors, producers, and
exporters maintain their principal office in Batangas City but their factories, project
offices, plants and plantations in the pursuit of their business are located elsewhere,
thirty percent (30%) of all sales recorded in the principal office shall be taxable by and
payable to the City Treasurer.
(c) Where the manufacturers, assemblers, contractors, producers, and
exporters maintain their factories, project offices, plants and plantations in Batangas
City but not their principal office in the pursuit of their businesses, seventy percent
(70%) of all sales recorded in the principal office shall be taxable by and payable to
the City Treasurer.
(d) In case the plantation but not the factory is located in Batangas City, forty
percent (40%) of the seventy percent (70%) mentioned in par. c. hereof shall be
taxable by and payable to the City Treasurer.
(e) In case the factory but not the plantation is located in Batangas City, sixty
percent (60%) of the seventy percent (70%) above-mentioned shall be taxable by and
payable to the City Treasurer.
(f) Where the manufacturers, assemblers, producers, contractors, or exporters
have two or more factories, project offices, plants and plantations located in different
cities or municipalities including Batangas City, the seventy percent (70%)
above-mentioned shall be pro-rated between Batangas City and the localities where
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21
such factories, project offices, plants and plantations are located in proportion to the
respective volumes of production during the period for which the tax is due.
(g) In all cases, the foregoing sales allocations shall be applied irrespective of
whether or not the sales are made in the locality where the factories, project offices,
plantations or plants are located.
SECTION 25.
Professional Tax. (a) Except as otherwise provided by
law, there is hereby levied and imposed an annual professional tax on each person
engaged in the exercise or practice of his profession requiring government
examination in the amount of Php 300.00
(b) Any individual or corporation employing a person subject to professional
tax shall require payment by that person of the tax on his profession before
employment and annually thereafter.
(c) The professional tax shall be payable annually on or before the thirty first
(31st) day of January. Any person first beginning to practice a profession after the
month of January must pay the full tax before engaging therein. A line of profession
does not become exempt even if conducted with some other profession for which the
tax has been paid. Professionals exclusively employed in the government shall be
exempt from the payment of this tax.
(d) Any person subject to the professional tax shall write in deeds, receipts,
prescriptions, reports, books of accounts, plans and designs, surveys and maps, as the
case may be, the number of the official receipt issued to him.
(e) Professionals liable to tax shall include, but not be limited to the
following:
Actuarians
Architects
Attorneys at Law
Certified Public Accountants
Chemists
Chief Mates, 2nd & 3rd
Commercial Aviators
Dentists
Dealers in Securities
Engineers
Copyright 2015
Marine Surveyors
Master Mariners
Medical Practitioners
Medical Technologists
Midwives
Nutritionists
Naval Architects
Optometrists
Pharmacists
Physical Therapists
22
Foresters
Geologists
Licensed Shipmasters
Marine Officers
Professional Consultants
Real Estate Brokers
Registered Nurses
Veterinarians
SECTION 26.
Amusement Taxes. (a) There is hereby levied and
imposed an amusement tax on proprietors, lessees, or operators of theaters, cinemas,
concert halls, circuses, boxing stadia, cockpits, and other places of amusement at a
rate of thirty per cent (30%) of the gross receipts from admission fees.
(b) In the case of theaters or cinemas, the tax shall first be deducted and
withheld by their proprietors, lessees, or operators and paid to the City Treasurer
before the gross receipts are divided between said proprietors, lessees, or operators
and the distributors of the cinematographic films, to be paid to the City Treasurer on
the fifth day of the succeeding month after collection.
SECTION 27.
Taxes on Amusement Places. There is hereby levied and
imposed a tax on all persons operating any or all of the following amusement places,
but which shall not be limited to:
Places
Amount of Tax
1.
Night and Day clubs
Php 16,500.00
2.
Night clubs or Day Clubs or cabarets
3.
Cocktail Lounges/Bars/Beer Houses/Disco Houses,

and Restaurants
(a) with GRO
13,200.00
10,000.00
(b) without GRO
4,400.00
4.
Gay Bars
4,400.00
5.
Dance Halls
3,300.00
6.
Skating Rinks
1,100.00
7.
Bath Houses, Swimming Pools, Resorts and other

similar places
1,100.00
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23
8.
Steam Baths, Saunas, Massage Clinics and other

similar establishments
3,300.00
9.
Social Clubs and voluntary associations
220.00
10.
Billiard, pools, mahjong and others, per table
165.00
11.
Bowling alleys
12.
(a) per automatic lane
550.00
(b) per non-automatic lane
330.00
Circuses, and other side shows, 1st 10 days or less

Per day or fraction thereof
13.
55.00
Merry-go-round, roller coasters, ferris wheel, swings and

other similar contrivances, per unit
1st 10 days or less
1,320.00

14.
22.00
Shooting galleries, toy race games, stall games

and others, per unit
1st 10 days or less
330.00

15.
1,320.00
27.50
Theaters and cinema houses:

(a) For itinerant operators, per day, plus
City Mayor's permit for the whole period
22.00
(b) with orchestra only with seating capacity of less

than 500 persons
1,100.00
(c) with balcony and orchestra with seating capacity

of less than 500 persons
1,650.00
(d) with balcony and orchestra with seating capacity of

Copyright 2015
24
500 to 999 persons
2,200.00
(e) with balcony and orchestra with seating capacity of

1,000 persons or more
2,750.00
(f) with lodge, balcony and orchestra
3,300.00
16.
Video/Karaoke Bars/Pub Houses
1,000.00
17.
Video/Computer Game Centers
1,000.00
18.
Boxing stadium, .Auditorium, Gymnasium, Concert Halls,

Convention Halls, or similar establishments
1,100.00
Plus Php 500.00 for every boxing, wrestling or
martial arts contest, per day
19.
Race tracks for conducting horse races
3,300.00
Plus Php 75.00 for every racing day

whenever actual races are held
20.
Pelota, Tennis, or squash court, per court, per day
550.00
21.
Race tracks for Dog races
495.00
22.
Cockpit
7,700.00
23.
Gun Clubs
2,200.00
24.
Judo or Karate Clubs and other martial arts clubs
165.00
25.
Other Amusement places not enumerated
275.00
SECTION 28.
Taxes on Amusement Devices. There is hereby levied and
imposed an annual tax on all persons operating the following amusement devices at
the rate indicated as follows:
Copyright 2015
1.
Each jukebox machine
2.
Each machine or apparatus for visual or audio

Entertainment, and video game machine
Php 275.00
165.00
25
3.
Each apparatus for weighing persons
55.00
4.
Each device for vending games of skills
55.00
5.
Coin, card or ticket-operated amusement machine
6.
Casino machines, game tables and similar

contrivances, per unit
SECTION 29.
Centers.
165.00
2,000.00
Operation of Videogame Machine Centers and Bingo Game
(a) the operation of videogame machine centers and Bingo Game Centers
shall be allowed only through a local franchise and a resolution of no objection
approved by the Sangguniang Panlungsod, pursuant to the requirements of the
PAGCOR and/or PCSO. The grant of local franchise shall be subject to applicable
laws and terms and conditions the Sangguniang Panglunsod may impose. The
requirements herein provided shall also be applicable to any other business required
by law to secure the same.
(b) The franchise shall state the number of video game machines allowed in
the operation of the business and any additional unit shall be subject to the
amendment of the franchise. In no case shall a franchise be granted to any
establishment unless it is more than 200 meters radius away from any school, church
or public building.
(c) The franchise holder or grantee shall pay the corresponding annual
franchise fee of Php 5,500.00, business permits and other regulatory fees, and a tax of
Php 200.00 per machine/unit per year.
(d) The franchise to be granted to the applicant shall be non-exclusive and
may be revoked for cause.
(e) The following shall constitute causes for the revocation of the franchise:
Copyright 2015
1.
Violation of the terms and conditions of the franchise by the

grantee.
2.
Voluntary stoppage of the business or death of the grantee.
3.
Non-payment by grantee of the franchise and other City fees and
26
charges.
4.
Non-compliance or violation by the grantee of any provision of this

Ordinance, laws, rules and regulations.
SECTION 30.
Operation of Computer Centers. Any provision of this
Code to the contrary notwithstanding, there shall be levied or imposed for every
computer unit in the center an annual tax of One Hundred Pesos (Php 100.00).
SECTION 31.
Annual Fixed Tax for Delivery Trucks Used by
Manufacturers, Producers, Wholesalers, Dealers, or Retailers of Certain Products.
(a) There is hereby levied and imposed an annual tax for every truck, van, or any
vehicle used by manufacturers, producers, wholesalers, dealers, or retailers in the
delivery or distribution of goods or products of commerce, including construction
materials, distilled spirits, fermented liquors, soft drinks, cigars, cigarettes, and other
products to sales outlets or consumers, whether directly or indirectly, within the City
in an amount of Five Hundred Fifty Pesos (Php 550.00).
(b) The manufacturers, producers, wholesalers and retailers referred to in par.
(a) shall be exempt from the tax on peddlers prescribed in this Ordinance.
SECTION 32.
Tax on Business of Printing and Publication. There is
hereby levied and imposed a tax on the business of persons engaged in the printing
and/or any publication of books, cards, posters, leaflets, handbills, certificates,
receipts, pamphlets, and others of similar nature at the rate of seventy-five percent
(75%) of one percent (1%) of the gross annual receipts for the preceding calendar
year.
In the case of a newly started business, the tax shall be seven and one-half
percent (7.5%) of one percent (1%) of the total capital investment. In the preceding
calendar year, regardless of when the business started to operate, the tax shall be
based on the gross receipts of the preceding calendar year, or any fraction thereof, as
provided herein.
The receipts from the printing and/or publishing of books or other reading
materials prescribed by the Department of Education as school texts or references
shall be exempt from the tax herein imposed.
SECTION 33.
Franchise Tax. There is hereby levied and imposed on
business enjoying a franchise at the rate of seventy-five percent (75%) of one percent
Copyright 2015
27
(1%) of the gross annual receipts for the preceding calendar year.
In the case of newly started business, the tax shall be seven and one-half
percent (7.5%) of one percent (1%) of the capital investment. In the succeeding year,
regardless of when the business started to operate, the tax shall be based on the gross
receipts for the preceding calendar year or any fraction thereof, as herein-above
provided.
The business subject to franchise tax shall include, but not be limited to the
operation of electric power, communications, water and gas companies, ferries,
cockpits, casinos, transportation companies and/or associations.
SECTION 34.
Community Tax. Every inhabitant of the Philippines
eighteen (18) years of age or over who has been regularly employed on a wage or
salary basis for at least thirty (30) consecutive working days during the previous
calendar year or who is engaged in business or occupation or who owns real property
with an assessed value of Php 1,000.00 or more, or who is required by law to file an
income tax shall pay an annual tax of Php 5.00 and an additional annual tax of Php
1.00 for every Php 1,000.00 of income from business, exercise of profession or
property but which in all cases shall not exceed Php 5,000.00.
In the case of husband and wife, the additional tax herein imposed shall be
based upon the total property owned by them and the total gross receipts or earnings
derived by them.
SECTION 35.
Juridical Persons Liable to Community Tax. Every
corporation no matter how created or organized, whether domestic or resident foreign,
engaged in or doing business in the Philippines shall pay an annual community tax of
Php 500.00 and an additional annual tax, which in all cases shall not exceed Php
10,000.00 in accordance with the following schedule:
Copyright 2015
1.
For every Php 5,000.00 worth of real property in Batangas City

owned by it during the preceding year based on the valuation used
for the payment of real property tax under existing laws found in
the assessment rolls of the city Php 2.00
2.
For every Php 5,000.00 worth of gross receipts or earnings derived

by it from business in the Philippines during the preceding calendar
year Php 2.00
28
The dividends received by a corporation from another corporation shall for the
purpose of additional tax be considered as part of the gross receipts or earnings of said
corporation.
SECTION 36.
Exemptions from the Community Tax. The following are
exempt from paying the community tax:
1.
Diplomatic and consular representatives; and
2. Transient visitors when their stay in the Philippines does not exceed three
(3) months.
SECTION 37.
Place of Payment. The Community Tax shall be paid to
the City Treasurer or deputized Barangay Treasurers by all persons, natural or
juridical, who reside in Batangas City. For purposes of this section, juridical entities
whose principal offices are located in Batangas City shall be considered residents
thereof.
SECTION 38.
Time for Payment and Penalty. (a) The community tax
shall accrue on the first day of January of each year. If a person reaches the age of 18
years or otherwise loses the benefit of exemption on or before the last day of June, he
shall be liable for the community tax on the day he reaches such age or upon the day
the exemption ends. If a person reaches the age of 18 years or loses the benefit of
exemption on or before the last day of March, he shall have 20 days to pay the
community tax without becoming delinquent.
Persons who come to reside in the Philippines or reach the age of 18 years on
or after the first day of July of any year or who cease to belong to an exempt class on
or after the same date, shall not be subject to the community tax for that year.
(b) Corporations established and organized on or before the last day of June
shall be liable for the community tax for that year. Corporations established and
organized on or before the last day of March shall have 20 days within which to pay
the community tax without becoming delinquent. Corporations established and
organized on or after the first day of July shall not be subject to the community tax for
that year.
(c) If the tax is not paid within the time prescribed above, there shall be
added to the unpaid amount an interest of twenty-four percent (24%) per annum from
the due date until it is paid.
Copyright 2015
29
SECTION 39.
Community Tax Certificate. A community tax certificate
may also be issued to every person or corporation upon payment of the community
tax. A community tax certificate may also be issued to any person or corporation not
subject to community tax upon payment of one peso (Php 1.00).
SECTION 40.
Presentation of Community Tax Certificate.
(a) When an individual subject to community tax acknowledges any

document before a notary public, takes the oath of office upon election or appointment
to any position in the government service, receives any license, certificate, or permit
from any public authority; pays any tax fee; receives any money from any public fund;
transacts other official business; or receives any salary or wage from any person or
occupation, it shall be the duty of any person, officer or corporation with whom such
transaction is made or business done or from any salary or wage is received to require
such individual to exhibit the community tax certificate.
The presentation of community tax certificate shall not be required in
connection with the registration of a voter.
(b) When, through its authorized officer, any corporation subject to the
community tax receives any license, or permit from any public authority, pays any tax
or fee, receives money from public funds, or transacts other official business, it shall
be the duty of the public official with whom such transaction is made or business
done, to require such corporation to exhibit the community tax certificate.
(c) The community tax certificate required in the two (2) preceding
paragraphs shall be the one issued for the current year, except for the period from
January until the fifteenth (15th) of April of each year, in which case, the certificate
issued for the preceding year shall suffice.
SECTION 41.
Taxes on Operators or Owners of Rice and Corn Mills,
Cold Storage, Refrigeration and Lumberyards. (a) There is hereby levied and
imposed an annual tax on operators or owners of rice and corn mills, engaged in the
milling of rice and corn based upon total capacity per machine in accordance with the
following schedule per annum.
Amount of Tax
Per Annum
Corn mill, not exceeding one hundred cavans, per twelve
Copyright 2015
30
hour capacity
Php 55.00
Corn mill, exceeding one hundred cavans, per twelve

hour capacity
Copyright 2015
77.00
"Kiskisan" type, not exceeding one hundred cavans

of palay, per twelve hour capacity
220.00
"Kiskisan" type, exceeding one hundred cavans of palay,

per twelve hour capacity
330.00
"Cono" of not exceeding one hundred cavans of palay

330.00
"Cono" of not exceeding two hundred cavans of palay,

660.00
"Cono" of not exceeding three hundred cavans of palay,

900.00
"Cono" of not exceeding four hundred cavans of palay,

1,155.00
"Cono" of not exceeding five hundred cavans of palay,

2,105.00
"Cono" of not exceeding six hundred cavans of palay,

2,970.00
"Cono" of not exceeding seven hundred cavans of palay

3,025.00
"Cono" of not exceeding eight hundred cavans of palay,

5,280.00
"Cono" of not exceeding nine hundred cavans of palay,

6,600.00
" Cono of not exceeding one thousand cavans of palay,

7,920.00
"Cono" of over one thousand cavans of palay,

9,240.00
31
(b) On cold storage and refrigeration cases:

As to total average capacity:
Amount of Tax
Per annum
Over 50 cu. m.
Php 1,100.00
Over 35 but not exceeding 50 cu. m.
825.00
550.00
275.00
15 cu. m. or less
220.00
The term "Total Cold Storage Capacity" shall be understood to comprise the
capacities of the cold storage room, ice boxes, refrigerating case, such as freezers,
refrigerators, and other similar cold storage all taken together in an establishment.
(d) On lumberyards:
Amount of Tax
Per Annum
Over 2000 sq. m.
Php 2,200.00
Over 1500 but not exceeding 2000 sq. m.
1,650.00
Over 1000 but not exceeding 1500 sq. m.
1,100.00
1000 sq. m. or less
550.00
CHAPTER V
Real Property Taxation
SECTION 42.
Definition of Terms. When used in this Section:
(a) Acquisition Cost for newly-acquired machinery not yet depreciated and
appraised within the year of its purchase, refers to the actual cost of the machinery to
its present owner, plus the cost of transportation, handling, and installation at the
present site.
Copyright 2015
32
(b) Actual use refers to the purpose for which the property is principally or
predominantly utilized by the person in possession thereof.
(c) Ad Valorem Tax is a levy on real property determined on the basis of a
fixed proportion of the appraise value of the property.
(d) Agricultural Land is land devoted principally to the planting of trees,
raising of crops, livestock and poultry, dairying, salt making, inland fishing and
similar aquacultural activities, and other agricultural activities, and is not classified as
mineral, timber, residential, commercial or industrial land.
(e) Appraisal is the act or process of determining the value of property as of a
specific date or specific purposes.
(f) Assessment is the act or process of determining the value of a property, or
proportion thereof subject to tax, including the discovery, listing, classification and
appraisal of properties.
(g) Assessment Level is the percentage applied to the fair market value to
determine the taxable value of the property.
(h) Assessed Value is the fair market value of the real property multiplied by
the assessment level. It is synonymous to taxable value.
(i) Commercial Land is land devoted principally for the object of profit and
is not classified as agricultural, industrial, mineral, timber or residential land.
(j) Depreciated Value is the value remaining after deducting depreciation
from the acquisition cost.
(k) Economic Life is the estimated period over which it is anticipated that a
machinery or equipment may be profitably utilized.
(l) Fair Market Value is the price at which a property may be sold by a seller
who is not compelled to sell and bought by a buyer who is not compelled to buy.
(m) Improvement is a valuable addition made to a property or an amelioration
in its condition, amounting to more than a mere repair or replacement of parts
involving capital expenditures and labor which is intended to enhance its value,
beauty or utility or to adapt it for new or further purposes.
Copyright 2015
33
(n) Industrial Land is land devoted principally to industrial activity as capital

investment and is not classified as agricultural, commercial, timber, mineral or
residential land.
(o) Machinery embraces machine, equipment, mechanical contrivances,
instruments, appliances or apparatus which may or may not be attached, permanently
or temporarily, to the real property. It includes the physical facilities for production,
the installations and appurtenant service facilities, those which are mobile,
self-powered or self-propelled, and those not permanently attached to the real property
which are actually, directly, and exclusively used to meet the needs of the particular
industry, business or activity and which by their very nature and purposes are designed
for, or necessary to its manufacturing, mining, logging, commercial, industrial or
agricultural purposes.
(p) Reassessment is the assigning of new assessed value to property,
particularly real estate, as the result of a general, partial or individual reappraisal of
the property.
(q) Remaining Economic Life is the period of time expressed in years from
the date of appraisal to the date when the machinery becomes valueless.
(r) Remaining Value is the value corresponding to the remaining useful life
of the machinery.
(s) Replacement or Reproduction Cost is the cost that would be incurred, on
the basis of current prices, in acquiring an equally desirable substitute property, or the
cost of reproducing a new replica of the property on the basis of current prices with
the same or closely similar material.
(t)
Residential Land is land principally devoted to habitation.
SECTION 43.
Imposition of The Basic Real Property Tax and Special
Education Fund Tax. There is hereby levied and imposed an annual ad valorem tax
on real property such as land, buildings, machinery and other improvements affixed or
attached to the real property situated in the City of Batangas at the rate of one and a
half percent (1-1/2%) of the assessed value thereof. In addition thereto, there is hereby
levied and imposed a tax of one percent (1%) of the assessed value of such real
property which shall accrue exclusively to the Special Education Fund.
The basic tax and special education fund shall be collected together and shall
Copyright 2015
34
be due and payable on the first day of January of every year. The same may, at the
discretion of the taxpayer be paid without interest in four equal installments; the first
on or before March 31; the second on or before June 30; the third on or before
September 30; and the last on or before December 31. Failure to pay the real property
tax upon the expiration of the periods herein above-prescribed shall subject the
taxpayer to the payment of interest at the rate of two percent (2%) per month on the
unpaid amount or a fraction thereof, until the delinquent tax shall have been fully
paid; provided, however, in no case shall the total interest on the unpaid tax or portion
thereof exceed thirty-six (36) months.
SECTION 44.
Classes of Real Property. For purposes of assessment,
real property shall be classified as residential, agricultural, commercial, industrial, or
special by the City Assessor.
All lands, buildings and other improvements thereon actually, directly and
exclusively used for hospitals, cultural, institutional or scientific purposes, and those
owned and used by local water districts, and government-owned or controlled
corporations rendering essential public services in the supply and distribution of water
and/or generation and transmission of electric power shall be classified as special.
SECTION 45.
Actual Use of Real Property as Basis for Assessment.
Real property shall be classified, valued and assessed on the basis of its actual use,
regardless of where it is located, whoever owns it, and whoever uses it.
SECTION 46.
Assessment Levels.
The assessment levels to be applied to the fair market value of real property to
determine its assessed value shall be as follows:
1.
On Lands:
Class
Residential
Agricultural
Commercial
Industrial
Mineral
Timberland
Copyright 2015
Assessment Levels
5%
30%
15%
25%
40%
40%
35
2.
On Buildings and Other Structure:

Residential
Fair Market Value
Over
Not Over
Php 175,000.00
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Php 175,000.00
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Agricultural
Fair Market Value
Over
Not Over
Php 300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
Php 300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
Commercial /
Industrial
0%
5%
10%
15%
20%
25%
30%
35%
40%
Assessment Level
25%
30%
35%
40%
45%
50%
Fair Market Value
Over
Php 300,000.00
500,000.00
750,000.00
1,000,000.00
1,500,000.00
3,000,000.00
4,500,000.00
6,000,000.00
Copyright 2015
Assessment Level
Not Over
Php 300,000.00
500,000.00
750,000.00
1,000,000.00
1,500,000.00
3,000,000.00
4,500,000.00
6,000,000.00
7,500,000.00
Assessment Level
20%
25%
30%
35%
40%
45%
50%
55%
60%
36
7,500,000.00
9,000,000.00
10,500,000.00
12,000,000.00
3.
9,000,000.00
10,500,000.00
12,000,000.00
65%
70%
75%
80%
On Machineries:
Class
Assessment Levels
Residential
Agricultural
Commercial
Industrial
50%
40%
80%
80%
4. On Special Classes. The assessment levels for all lands, buildings,

machineries and other improvements shall be as follows:
Actual Use
Assessment Levels
Cultural
Scientific
Hospital
Institutional
Local water districts
Government-owned or
controlled corporations
engaged in the supply
and distribution of
water and/or generation
and transmission of
electric power
5%
5%
5%
5%
10%
10%
SECTION 47.
Exemptions. The following are exempted from payment
of the basic real property tax and the SEF tax:
(a) Real property owned by the Republic of the Philippines or any of its
political subdivisions except when the beneficial use thereof has been granted for
consideration or otherwise to a taxable person;
(b) Charitable institutions, churches and parsonages or convents appurtenant
thereto, mosques, non-profit or religious cemeteries and all lands, buildings and
improvements actually, directly, and exclusively used for religious, charitable or
Copyright 2015
37
educational purposes;
(c) All machineries and equipment that are actually, directly and exclusively
used by local water districts and government-owned or -controlled corporations
engaged in the supply and a distribution of water and/or generation and transmission
of electric power;
(d) All real property owned by duly registered cooperatives as provided for
under R.A. No. 6938; and
(e) Machinery and equipment used for pollution control and environmental
protection.
SECTION 48.
Appraisal of Real Property. All properties, whether
taxable or exempt, shall be appraised at the current and fair market value prevailing in
the city in accordance with the rules and regulations promulgated by the Department
of Finance for the classification, appraisal and assessment for real property pursuant
to the provisions of the Local Government Code.
SECTION 49.
Declaration of Real Property by the Owner or
Administrator. It shall be the duty of all persons, natural or juridical, owning or
administering real property, including improvements, within the City of Batangas, or
their duly authorized representatives, to prepare, or cause to be prepared, and file with
the City Assessor, sworn statement declaring the true value of their property, whether
previously declared or undeclared, taxable or exempt, which shall be the current and
fair market value of the property, as determined by the declarant. Such declaration
shall contain a description of the property sufficient in detail to enable the Assessor or
his deputy to identify the same for assessment purposes. The sworn declaration of real
property herein referred to shall be filed with the City Assessor once every three (3)
years.
For this purpose, the City Assessor shall use the standard form known as
Sworn Declaration of Property Values prescribed by the Department of Finance. The
procedures in filing the safekeeping thereof shall be in accordance with the guidelines
issue by the said department.
Property owners or administrators or any person having legal interest therein
who fail to comply with this provision shall be subject to a fine of Two Thousand Five
Hundred Pesos (Php 2,500.00), or an imprisonment of not more than one (1) month in
case of willful neglect, or both, at the discretion of the court.
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38
SECTION 50.
Duty of Person Acquiring Real Property or Making
Improvement Thereon.
(a) It shall be the duty of any person or his authorized representative,
acquiring at any time real property situated in the City or making any improvement of
real property, to prepare, or cause to be prepared, and file with the City Assessor, a
sworn statement declaring the true value of subject property, within sixty (60) days
after the acquisition of such property or upon completion or occupancy of the
improvement, whichever comes earlier.
(b) In the case of houses, buildings, or other improvement acquired or newly
constructed which will require building permits, property owners or their authorized
representatives shall likewise file a sworn declaration of the true value of the subject
house, building, or other improvement within sixty (60) days after: (1) the date of a
duly notarized final deed of sale, contract, or other deed of conveyance covering the
subject property executed between the contracting parties; (2) the date of completion
of occupancy of the newly constructed building, house, or improvement whichever
comes earlier; and (3) the date of completion or occupancy of any expansion,
renovation, or additional structures or improvement made upon any existing building,
house, or other real property, whichever comes earlier.
(c) In the case of machinery, the sixty-day period for filing the required
sworn declaration of property values shall commence on the date of installation
thereof as determined by the City Assessor. For this purpose, the City Assessor may
secure certification of the building official or engineer.
(d) Property owners or administrators or any person having legal interest
therein who fail to comply with this provision shall be subject to a fine of Two
Thousand Five Hundred Pesos (Php 2,500.00), or an imprisonment of not more than
one (1) month in case of willful neglect, or both, at the discretion of the Court.
SECTION 51.
Declaration of Real Property by the City Assessor.
(a) When any person, natural or juridical, by whom real property is required
to be declared under Secs. 49 and 50 of this Code refuses or fail for any reason to
make such declaration within the time prescribed, the City Assessor shall himself
declare the property in the name of defaulting owner, and shall assess the property for
taxation in accordance with the provisions of this article.
(b) In case of real property discovered whose owner or owners are unknown
Copyright 2015
39
the City Assessor shall likewise declare the same in the name of the Unknown Owner,
until such time that a person, natural or juridical, comes forth and files the sworn
declaration of property values required under either Secs. 49 and 50 of this Code, as
the case may be.
(c) No oath shall be required of declaration made by the City Assessor.
SECTION 52.
Listing of Real Property in the Assessment Roll.
The City Assessor shall prepare and maintain an assessment roll wherein all
real property shall be listed, whether taxable or exempt, located within the territorial
jurisdiction of the City. Real property shall be listed, valued and assessed in the name
of the owner or administrator, or anyone having legal interest in the property.
The undivided property of a deceased person may be listed, valued and
assessed in the name of the estate or of the heirs and devisees without designating
them individually; and undivided real property other than that owned by a deceased
may be listed, valued and assessed in the name of one or more co-owners; provided,
however, that such heir, devisee, or co-owner shall be liable severally and
proportionately for all obligations imposed by this Article and the payment of the real
property tax with respect to the undivided property.
The real property of a corporation, partnership, or association shall be listed,
valued and assessed in the same manner as that of an individual.
Real property owned by the Republic of the Philippines, its instrumentalities
and political subdivisions, the beneficial use of which has been granted, for
consideration or otherwise, to a taxable person, shall be listed, valued and assessed in
the name of the possessor, grantee or of the public entity if such property has been
acquired or held for resale or lease.
SECTION 53.
Proof of Exemption of Real Property from Taxation.
Every person, by or for whom real property is declared, who shall claim tax
exemption for such property under this Article, shall file with the City Assessor within
thirty (30) days from the date of the declaration of real property sufficient
documentary evidence in support of such claim including corporate charters, title of
ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and
mortgage deeds, and similar documents.
If the required evidence is not submitted within the period herein prescribed,
Copyright 2015
40
the property shall be listed as taxable in the assessment roll. However, if the property
shall be proven to be tax exempt, the same shall be dropped from the assessment roll.
The City Assessor, assisted by the City Legal Officer, shall determine the property
subject of exemption.
SECTION 54.
Real Property Identification System. All declarations of
real property, made under the provisions of this Article shall be kept and filed under a
uniform classification system to be established by the City Assessor pursuant to the
guidelines issued by the Department of Finance (DOF) for the purpose.
SECTION 55.
Notification of Transfer to Real Property Ownership.
(a) Any person who shall transfer real property ownership to another shall
notify the City Assessor within sixty (60) days from the date of such transfer. The
notification shall include the mode of transfer, the description of the property
alienated, the name and address of the transferee.
(b) In addition to the notice of transfer, the previous property owner shall
likewise surrender to the City Assessor the tax declaration covering the subject
property in order that the same may be cancelled from the assessment records. If
however, said previous owner still owns the property other than the property alienated,
he shall, within the prescribed sixty-day (60) period, file with the City Assessor, an
amended sworn declaration of the true value of the property or properties he retains in
accordance with provisions of Sec. 49 of this Code.
(c) Property owners or administrators or any person having legal interest
therein who fail to comply with this provision shall be subject to a fine of Two
Thousand Five Hundred Pesos (Php 2,500.00) or an imprisonment of not more than
one (1) month in case of willful neglect, or both, at the discretion of the Court.
SECTION 56.
Tax on Transfer of Ownership of Real Property. There is
hereby levied and imposed a tax on the sale, donation, barter, or any other mode of
transferring ownership or title of real property at the rate of seventy-five percent
(75%) of one percent (1%) of the total consideration involved in the acquisition of the
property or of the fair market value, whichever is higher.
For this purpose, the Registrar of Deeds of the City, shall, before registering
any deed, require the presentation of the evidence of the payment of these taxes. The
City Assessor shall likewise make the same requirements before canceling old tax
declarations and issuing new ones in place thereof. The City Registrar of Deeds and
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41
the Notaries Public shall furnish the City Assessor with copies of any deed
transferring ownership or title to any real property within thirty (30) days from the
date of notarization/registration.
It shall be the duty of the seller, donor, transferor, executor or administrator to
pay the taxes herein imposed within sixty (60) days from the date of the execution of
the deed or from the date of the decedent's death, whichever comes earlier.
SECTION 57.
Duty of the Registrar of Deeds to Appraise City Assessors of
Real Property Listed in Registry.
(a) To ascertain whether or not any real property entered in the Registry of
Property has escaped discovery and listing for the purpose of taxation, the Registrar of
Deeds shall prepare and submit to the City Assessor an abstract of the registry, which
shall include brief but sufficient descriptions of real properties entered therein, their
present owners, and the dates of their most recent transfer or alienation accompanied
by copies of corresponding deeds of sale, donation, or partition or other forms of
alienation.
(b) It shall be the duty of the Registrar of Deeds to require every person who
shall present for registration a document of transfer, alienation or encumbrance of real
property, to accompany the same with a certificate to the effect that the real property
subject to the transfer, alienation, or encumbrance, as the case may be, has been fully
paid of all real property taxes due thereon. Failure to provide such certificate shall be
a valid cause for the Registrar of Deeds to refuse the registration of the documents.
(c) The Registrar of Deeds and Notaries Public shall furnish the City
Assessor with the copies of all contracts, selling, transferring, or otherwise conveying,
leasing, or mortgaging real property registered by or acknowledged before them,
within thirty (30) days from the date of registration or acknowledgement.
SECTION 58.
Duty of the Official Issuing Building Permit or Certificate of
Registration of Machinery to Transmit Copy to the City Assessor.
(a) The building official who may be required by law or regulation to issue to
any person a permit for the construction, addition, repair, or renovation of a building,
or permanent improvement on land, or a certificate of registration for any machinery,
including machines, mechanical contrivances, and apparatus attached or affixed on
land or to another real property, shall transmit a copy of such permit or certificate
within thirty (30) days of its issuance to the City Assessor.
Copyright 2015
42
(b) The building official shall likewise, within the same period stated above,
must furnish the City Assessor with copies of the following:
1.
complete building plans with bill of materials and specification
2.
list of machineries with costing
3.
as built plan with actual completion cost
4.
change of use/occupancy permit
5.
demolition permit
SECTION 59.
Duty of Geodetic Engineers to Furnish Copy of Plans to the
City Assessor. It shall be the duty of all geodetic engineers, public or private, to
furnish free of charge to the City Assessor with a white or blueprint copy of each and
all approved original or subdivision plans or maps of surveys executed by them within
thirty (30) days from receipts of such plan from the Land Management Bureau, the
Land Registration Authority, or the Housing and Land Use Regulatory Board, as the
case may be.
SECTION 60.
Preparation of Schedule of Fair Market Values.
(a) Before any general revision of property assessment is made pursuant to

the provisions of this Article, there shall be prepared a schedule of fair market values
by the City Assessor for the different classes of real property situated in the City for
the enactment of a separate ordinance by the Sangguniang Panglungsod. The schedule
of fair market values shall be published in a newspaper of general circulation in the
City or in the absence thereof, shall be posted in the City Hall and in two other
conspicuous public places therein.
(b) In the preparation of schedules of fair market values, the City Assessor
shall be guided by the rules and regulations issued by the Department of Finance.
SECTION 61.
Authority of City Assessor to Take Evidence. For the
purpose of obtaining information on which to base the market value of any real
property, the City Assessor or his deputy may summon the owners of the properties to
be affected or persons having legal interest therein and witnesses administer oaths,
and take deposition concerning the property, its ownership, amount, nature, and value.
SECTION 62.
Copyright 2015
Amendment of Schedule of Fair Market Values. The City
43
Assessor may recommend to the Sangguniang Panglungsod amendments to correct

errors in valuation in the schedule of fair market values. The Sangguniang Panlungsod
shall act upon the recommendation within ninety (90) days from receipt thereof.
SECTION 63.
Classification.
General
Revision
of
Assessments
and
Property
(a) The City Assessor shall undertake a general revision of real property
assessment and once every three (3) years thereafter.
(b) The general revision of assessments and property classification shall
commence upon the enactment of an ordinance by the Sangguniang Panlungsod.
SECTION 64.
Valuation of Real Property. In cases where: (a) real
property is declared and listed for taxation purposes for the first time; (b) there is an
ongoing general revision of property classification and adjustment; or (c) a request is
made by the person in whose name the property is declared, the City Assessor or his
duly authorized deputy shall, in accordance with the provisions of this Article, make a
classification, appraisal and assessment of the real property listed and described in the
declaration irrespective of any previous assessment of taxpayer's valuation thereon;
provided, however, that the assessment of real property shall not be increased oftener
than once every three (3) years except in case of new improvements substantially
increasing the value of said property or of any change in its actual use.
SECTION 65.
Date of Effectivity of Assessment or Reassessment. All
assessments or reassessments made after the first (1st) day of January of any year shall
take effect on the first (1st) day of January of the succeeding year; provided, however,
that the assessment of real property due to its partial or total destruction, or to a major
change in its actual use, or to any great or sudden inflation or deflation of real
property values, or to the gross illegality of the assessment when made or to any other
abnormal cause, shall be made within ninety (90) days from the date any such cause
occurred, and shall take effect at the beginning of the quarter next following the
reassessment.
SECTION 66.
Assessment of Property Subject to Back Taxes. Real
property declared for the first time shall be assessed for taxes for the period during
which it would have been liable but in no case for more than ten (10) years prior to the
date of initial assessment; provided, however, those taxes shall be computed on the
basis of the applicable schedule of values, assessment levels or tax rates in force
Copyright 2015
44
during the corresponding period.

If such taxes are paid on or before the end of the quarter following the date the
notice of assessment was received by the owner or his representative, no interest for
delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an
interest at the rate of two percent (2%) per month or a fraction thereof from the date of
the receipt of the assessment until such taxes are fully paid.
SECTION 67.
Notification of New or Revised Assessment. When real
property is assessed for the first time or when an existing assessment is increased or
decreased, the City Assessor shall, within thirty (30) days, give written notice of such
new or revised assessment to the person in whose name the property is declared. The
notice may be delivered personally or by registered mail or through the assistance of
the Punong Barangay to the last known address of the person to be served.
SECTION 68.
Appraisal and Assessment of Machinery.
(a) The fair market value of a brand-new machinery shall be the acquisition
cost. In all other cases, the fair market value shall be determined by dividing the
remaining economic life of the machinery by its estimated economic life and
multiplied by the replacement or reproduction cost.
(b) If the machinery is imported, the acquisition cost includes freight,
insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes,
plus cost of inland transportation, handling and installation charges at the present site.
The cost in foreign currency of imported machinery shall be converted to peso cost on
the basis of foreign currency exchange rates as fixed by the Bangko Sentral ng
Pilipinas.
SECTION 69.
Depreciation Allowance for Machinery. For purposes of
assessment, a depreciation allowance shall be made for machinery at a rate of three
percent (3%) of its original cost or its replacement or reproduction cost, as the case
may be, for each year of use; provided, however, that the remaining value for all kinds
of machinery shall be fixed at twenty percent (20%) of such original replacement, or
reproduction cost for so long as the machinery is useful and in operation. The
accumulated depreciation shall be applied during the conduct of a general revision in
accordance with Section 63 of this Code.
SECTION 70.
Depreciation Allowance for Buildings and Other
Improvements. For purposes of assessment, a depreciation allowance shall be made
Copyright 2015
45
for buildings and other improvements. The table of depreciation for the buildings on
the existing Schedule of Market Value on the Office of the Assessor shall be the basis
for applying depreciation allowance for every building and other improvements. The
accumulated depreciation shall be applied during the conduct of a general revision in
accordance with Section 63 of this Code.
SECTION 71.
Organization, Powers, Duties, and Functions of the Local
Board of Assessment Appeals.
(a) The Local Board of Assessment Appeals shall be composed of the
Registrar of Deeds of the City as Chairman, the Prosecutor designated or assigned to
the City and the City Engineer as members, who shall serve as such in an ex officio
capacity without additional compensation.
(b) The Chairman of the Board shall have the power to designate any
employee of the City to serve as secretary to the Board, also without additional
compensation.
(c) The Chairman and members of the Local Board of Assessment Appeals
shall assume their respective positions without need of further appointment or special
designation immediately upon effectivity of this Code. They shall take an oath or
affirmation of office in the manner herein set forth.
SECTION 72.
Appeals.
Meetings and Expenses of the Local Board of Assessment
(a) The Local Board of Assessment Appeals shall meet once a month and as
often as may be necessary for the prompt disposition of appealed cases. No member of
the Board shall be entitled to per diems or traveling expenses for his attendance in
board meetings, except when conducting an ocular inspection in connection with a
case under appeal.
(b) All expenses of the Board shall be charged against the general fund of the
City Mayor and the Sangguniang Panglungsod shall appropriate the necessary funds
to enable the Board to operate effectively.
SECTION 73.
Filing of Assessment Appeals. Any owner or person
having legal interest in this property who is not satisfied with the action of the City
Assessor in the assessment of his property may, within sixty (60) days from the date of
receipt of the written notice of assessment, appeal to the Local Board of Assessment
Copyright 2015
46
Appeals by filing a petition under oath in the form prescribed for the purpose, together
with copies of the tax declaration and such affidavits or documents submitted in
support of the appeal.
SECTION 74.
Action by the Local Board of Assessment Appeals.
(a) The Board shall decide the appeal within one hundred twenty (120) days
from the date of receipt of such appeal. The Board, after hearing, shall render its
decision based on substantial evidence or such relevant evidence on record as a
reasonable mind might accept as adequate to support the conclusion.
(b) In the exercise of its appellate jurisdiction, the Board shall have the power
to summon witnesses, administer oaths, conduct ocular inspections, take depositions,
and issued subpoena and subpoena duces tecum. The proceedings of the Board shall
be conducted solely for the purpose of ascertaining the facts without necessarily
adhering to technical rules applicable in judicial proceedings.
(c) The Secretary of the Board shall furnish the owner of the property or the
person having legal interest therein and the City Assessor with a copy of the decision
of the Board. In case the City Assessor concurs in the revision or the assessment, it
shall be his duty to notify the owner of the property or the person having legal interest
therein of such fact using the form prescribed for the purpose. The owner of the
property or the person having legal interest therein or the City Assessor who is not
satisfied with the decision of the Board may, within thirty (30) days after receipt of the
decision of said Board, appeal to the Central Board of Assessment Appeals. The
decision of the Central Board of Assessment Appeals shall be final and executory.
SECTION 75.
Effect of Appeal on the Payment of Real Property Tax.
Appeals on assessment of real property made under the provisions of this Code shall,
in no case, suspend the collection of the corresponding realty taxes on the property
involved as assessed by the City Assessor, without prejudice to subsequent adjustment
depending upon the final outcome of the appeal.
SECTION 76.
City Assessor to Furnish the City Treasurer with Assessment
Roll. On or before the thirty-first (31st) day of December of each year, the City
Assessor shall submit an assessment roll containing a list of all persons whose real
properties have been newly assessed or reassessed and the values of such properties to
the City Treasurer.
SECTION 77.
Copyright 2015
Payment under Protest.
47
(a) No protest shall be entertained unless the taxpayer first pays the tax in
full. There shall be annotated on the tax receipts the words "paid under protest." The
protest in writing must be filed within thirty days (30) from payment of the tax to the
City Treasurer who shall decide the protest within sixty days (60) from receipt.
(b) The tax or a portion thereof paid under protest shall be held in trust by the
City Treasurer.
(c) In the event that the protest is finally decided in favor of the taxpayer, the
amount or portion of tax protested shall be applied as tax credit against his existing or
future tax liability.
(d) In the event that the protest is denied or upon the lapse of the sixty-day
period prescribed in subparagraph (a), the taxpayer may, within from the date of
receipt of the written notice of denial by the City Treasurer, appeal to the Local Board
of Assessment Appeals by filing a petition under oath in the standard form prescribed
therefore, together with copies of tax declaration and such affidavits or documents in
support of the appeal.
CHAPTER VI
Permit Fees
SECTION 78.
Mayor's Permit Fees on Business. Fees are collected
from all persons, natural and juridical, for the issuance of permit by the City Mayor or
his duly authorized deputy or assistant in connection with an application to operate a
business, pursue an occupation or undertake an activity in the City. The Mayor's
Permit fees for the different business categories are the following:
Permit Fee per Annum
A.
Heavy industries
1.
Power Plants
a.
b.
c.
2.
Copyright 2015
Less than 500 megawatts

500 megawatts but less than 1000 megawatts
1000 megawatts or more
500,000.00
700,000.00
1,000,000.00
Refineries, petrochemical plants and liquefied

Petroleum gas and compressed natural gas
48
Plants
B.
C.
3.
Industrial Plant Maintenance
150,000.00
4.
Electric Power Distributor
100,000.00
Telecommunication companies
10,000.00
a.
Construction of a new cell site
10,000.00
1.
Medium and light industries such as flour, soy

mills, and other similar industries
2.
D.
1,000,000.00
Feed mills
75,000.00
Manufacturers/Producers in general:
a.
FOB (Factory and Office situated in

Batangas City, producing or manufacturing)
Flammable, combustible or explosive

substance
100,000.00
Non-flammable, non-combustible or
non-explosive substance
20,000.00
Assorted/non-perishable and dry goods,

merchandise or articles
10,000.00
Consumable, perishing including

refrigerated goods
Manufacturers or producers classified by proper

government agency as small-scale industries such as
bakeries; ready-to-wear clothes; shoes; slippers and
other leather products; delicacies and sweets; ham;
longanisas; tocinos, and the like; food seasoning;
handicrafts; toys; ice cream; porcelain; ceramics and
clay products; wood crafts and bamboo crafts; scissors
and other bladed products; picture frames; plastic
products, etc., manufacturing or producing any or
all of the above enumerated products
b.
Copyright 2015
150,000.00
8,000.00
1,000.00
FBO (Factory is situated in Batangas City,
49
office situated elsewhere, producing or manufacturing)
Flammable, combustible or explosive substance
75,000.00
15,000.00

8,000.00

refrigerated goods
6,000.00

c.
1,000.00
OFB (Office and/or depot situated in Batangas City,

factory situated elsewhere, producing or
manufacturing)
15,000.00
10,000.00

5,000.00

refrigerated goods
3,000.00

Copyright 2015
50

1,000.00
Permit fees for multiple products manufactured or produced.

Where there are two or more products manufactured or produced in the same place or
establishment by the same manufacturer or producer, he shall pay the highest permit fee
prescribed for the products manufactured or produced and twenty percent (20%) of the
respective fees as prescribed for other products manufactured or produced.
E.
Manufacturers and producers of cigars and cigarettes including distillers,

rectifiers, repackers of wines and compounders of distilled spirits or wines
and brewers of fermented liquors
1.
OFB Factory and office situated in Batangas City
40,000.00
2.
FBO Factory situated in Batangas City, office

situated elsewhere
20,000.00
OBF Office situated in Batangas City, factory

situated elsewhere
15,000.00
3.
F.
Exporters/Importers
1.
EWB Office and warehouse situated in Batangas City;

exporting/importing
8,000.00

6,000.00

refrigerated goods
4,000.00
2.
Copyright 2015
20,000.00
WBE Warehouse situated in Batangas City, office situated
51
elsewhere; exporting/importing
8,000.00
6,000.00

4,000.00

refrigerated goods
2,000.00
3.
EBW Office situated in Batangas City, warehouse situated

elsewhere; exporting/importing
7,000.00
5,000.00

3,000.00

refrigerated goods
2,000.00
Permit fees for multiple products exported

Where there are two (2) or more products manufactured or produced in the same
place or establishment by the same manufacturer or producer, he shall pay the highest permit
fee prescribed for the products manufactured or produced and twenty percent (20%) of the
respective fees as prescribed for other products exported.
G.
Retailers, repackers, independent wholesalers, dealers, and distributors

1.
4,000.00
2.
3,000.00

2,000.00
3.
Copyright 2015
52
4.

refrigerated goods
1,000.00
Permit fees for multiple products sold.

Where there are two (2) or more products sold in the same place or establishment, he
shall pay the highest permit fee prescribed for the products sold and twenty percent (20%) of
the respective fees, as prescribed for other products sold.
5.
Candy stands; newspaper and magazine stands;

peanuts; fruits and vegetables; fish and/or meat
vendors; rice and corn dealers, etc.
300.00
When there are two (2) or more products sold in the same place or establishment by
the owner, he shall pay the amount for each category.
6.
H.
Sari-sari store
200.00
Restaurants and caterers; cafes; cafeterias; ice cream; and refreshment

parlors; soda fountain bars; carinderia; and independent caterers
1.
Restaurants and caterers offering international menu
5,000.00
2.
Restaurants and caterers offering native meals and menu
3,000.00
3.
Restaurants and caterers offering regular and special meals

including foods already cooked and served at a price
2,500.00
4.
Ice cream parlors, soda fountain bars and other

refreshment parlors
1,000.00
5.
Cafes and cafeterias
1,000.00
6.
Independent caterers
800.00
7.
Independent restaurants
500.00
8.
Carinderias
300.00
9.
Canteen/nook
200.00
Permit fees for multiple meals or menu served.

Where there are two (2) or more meals or menu served in the same place or
Copyright 2015
53
establishment by the owner/operator, he shall pay the highest of permit fee prescribed for the
meals or menu served and twenty percent (20%) of the respective fees, as prescribed for other
meals or menu served.
I.
Service Establishments
1.
General building contractors, as classified by the Contractor's

Association Board:
Class AAA
Class AA
Class A
Class B
Class C
Class D
Copyright 2015
10,000.00
8,000.00
6,000.00
4,000.00
3,000.00
2,000.00
2.
Building maintenance contractors; demolition; filing

and salvage contractor; electric light or gas system
installers of engineering (general and specialty contractors);
garbage disposal contractors; landscaping contractors;
interior decorating services; janitorial services;
sawmills under contract to saw or cut logs belonging
to others; towing services; installation of
water system
2,000.00
3.
Advertising agencies; booking offices for film exchange;

booking offices for transportation on commission basis;
business management services; cinematographic film
owners, lessors or distributors; commercial or
immigration service; custom brokerages; feasibility
studies; consultancy services; insurance agencies; adjusters
brokerages; management consultant not subject to
occupation tax; mercantile agencies; messengerial services;
real estate appraisers; real estate brokerages; shipping
agencies; and travel agencies
2,000.00
4.
Service station
(a)
For washing or greasing motor vehicle
(b)
Ordinary car wash station
2,000.00
500.00
54
5.
Smelting plants
6.
Laundry services
(a)
Steam/dry cleaning
(b)
Ordinary
1,500.00
500.00
7.
Video coverage services
8.
Stevedoring services
9.
Business agent2,000.00
10.
Watch service center of exclusively manufactured watches 2,000.00
11.
Ordinary watch repair shop
300.00
12.
Repair shop/service center of electronic items,

Electrical appliances, mobile phones and computer
500.00
13.
1,000.00
10,000.00
Stable for race horses:

(a)
For the first stable
750.00
(b)
For every stable thereafter
250.00
14.
Car Rental
2,000.00
15.
Rental of video tapes, furniture, sound systems. etc.
1,000.00
16.
Private Pay Parking area:

(a)
less than 500 sq. m.
1,000.00
(b)
500 sq. m. or more but less than 1000 sq. m.
2,000.00
(c)
1000 sq. m. or more
4,000.00
17.
Tourist Guide Office
18.
Warehouse
(a)
Copyright 2015
5,000.00
2,000.00
Less than 100 sq. m.
2,500.00
55
(b)
5,000.00
(c)
8,000.00
(d)
500 sq. m. or more
19.
Stock Exchange
20.
Stock brokers with trading seats in a stock exchange

situated in Batangas City
3,000.00
Stock brokers with trading seats in any stock exchange

situated elsewhere
1,500.00
21.
10,000.00
22.
Stock brokers without trading seats in any stock exchange
750.00
23.
Gold and silversmiths
500.00
24.
Machine shops
25.
Funeral Services
(a)
(b)
26.
Copyright 2015
10,000.00
1,500.00
Funeral establishments owning and maintaining

manorial parks
6,000.00
Independent funeral services
3,000.00
Medical and dental laboratories; assaying laboratories;

and drug testing centers
750.00
27.
Sports academies and sports training centers
1,000.00
28.
Music schools, dance schools, drama schools
29.
(a)
Slendering and body building salons, massage and

therapeutic clinic
1,000.00
(b)
Slendering and body building salons with massage

and therapeutic clinic
2,000.00
500.00
30.
Recruitment or job placement services and training centers 5,000.00
31.
(a)
Animal hospitals
3,000.00
56
(b)
Animal hospitals with veterinary supplies
(c)
Animal clinic
Motor vehicle repair shop
33.
Key duplicators; shoe repair, shoe shine; rubber-stamp

making
1,000.00
Photographic studios with sophisticated photographic

equipment
200.00
1,500.00
35.
Ordinary photographic studios
500.00
36.
Silk screen of t-shirts
300.00
37.
Vaciador shops
200.00
38.
Indentors
1,000.00
39.
Lighterage services
1,000.00
40.
Lithographers
1,000.00
41.
Mine drillers
5,000.00
42.
Photocopying or duplicating services like laminations,

typing or mimeographing services printing/designing
services using computers
(a)
Photostatic and blue printing machine
43.
Roasting of pig and fowls
44.
Shipyard for repairing of ship (office only)
45.
Tailor shops, dress shops
46.
Copyright 2015
500.00
32.
34.
4,000.00
500.00
1,000.00
500.00
3,000.00
(a)
For the first three (3) sewing machines
500.00
(b)
For every additional sewing machine
100.00
Inspection services for incoming and outgoing cargoes
5,000.00
57
47.
48.
Copyright 2015
Other independent contractors (juridical or natural) not

included among those subject to professional tax
2,000.00
Beauty parlors:
(a)
For the first three (3) beauty parlor equipment
500.00
(b)
For every additional beauty parlor equipment
100.00
(c)
Tattoo shop
500.00
49.
Wood carving shops
700.00
50.
Hatters and milliner shops
500.00
51.
Barbershops:
(a)
For the first three (3) tonsorial seats
300.00
(b)
For every additional tonsorial seat
100.00
52.
Upholstery shops
500.00
53.
Vulcanizing shops
200.00
54.
Tire recapping plants
2,000.00
55.
Holding company
5,000.00
56.
Business Center
5,000.00
57.
Information Technology
5,000.00
58.
Business Processing Outsourcing Center

a.
First fifty (50) seats
3,000.00
b.
Fifty-one (51) to one hundred (100) seats
6,000.00
c.
More than one hundred (100) seats
10,000.00
59.
Gasoline Stations
3,000.00
60.
Junkshop
1,000.00
58
61.
Seller of electrical household equipment/appliances;

electronic items; computers and parts, accessories and
peripherals
2,000.00
62.
Internet cafe
150.00
63.
Water refilling stations
200.00
64.
Payment centers/"Bayad" centers
65.
Embroidered design and stitching shop
200.00
66.
Engraving and/or etching shop
150.00
67.
Welding/fabrication shop
200.00
68.
Radio communication services
200.00
69.
Hospitals/Medical Centers
5,000.00
70.
Puericulture centers/lying-in clinics
1,000.00
1,000.00
Permit fees for multiple services rendered or offered. When there are two (2) or
more services offered in the same place or establishment, he shall pay the highest of permit
fee prescribed for the services offered and twenty percent (20%) of the respective fees, as
prescribed for other services.
J.
Hotels
1.
2.
3.
4.
5.
6.
7.
K.
Copyright 2015
22,000.00
11,000.00
9,900.00
8,800.00
3,000.00
2,500.00
5,000.00
Real Estate Dealers/Developers

1.
2.
L.
Hotel de luxe
Hotel first class
Hotel standard
Hotel economy
Apartelle (combination of a hotel and apartment)
Pension house, motel, lodging house
Condotel and similar establishment
Subdivision operators
Real estate dealers/developers
8,000.00
6,000.00
Real Estate Lessors:

59
1.
Commercial/Residential building/Condominium:
(a)
(b)
(c)
2.
M.
3,000.00
5,000.00
One (1) door to five (5) doors

Six (6) doors to ten (10) doors
More than (10) doors
House for rent with garage/swimming pool
House for rent without garage/swimming pool
Boarding house
2,000.00
3,000.00
4,000.00
3,000.00
1,500.00
500.00
Residential Apartment
(a)
(b)
(c)
4.
2,000.00
Commercial:
(a)
(b)
(c)
(d)
(e)
(f)
3.
Less than three (3) stories

Three (3) stories or more but less than ten (10)
stories
Ten stories or more
One (1) door to five (5) doors

Six (6) doors to ten (10) doors
More than (10) doors
Lot
1,000.00
2,000.00
3,000.00
1,000.00
Privately-owned public market, shopping center or food center and exhibit

organizer
1.
2.
3.
4.
For the first ten (10) stalls

More than ten (10) stalls but not more than twenty (20)
stalls
Twenty (20) stalls but not more than thirty (30) stalls
Thirty (30) stalls or more
3,000.00
4,000.00
6,000.00
8,000.00
Every privately-owned public market, shopping center or food center situated in this
city shall be subject to a separate permit fee regardless of whether the said privately-owned
public market, shopping center or food center is owned or operated by the same person,
partnership or a corporation, as the case may be.
N.
Dealers in fermented liquors, distilled spirits, and/or wines:

1.
2.
Copyright 2015
Wholesale dealers of foreign liquors

Retail dealers of foreign liquors
1,000.00
800.00
60
3.
4.
5.
6.
7.
8.
9.
O.
Retail leaf tobacco dealers

Wholesale leaf tobacco dealers
Retail tobacco dealers
Wholesale tobacco dealers
200.00
800.00
400.00
1,100.00
Amusement places and devices:

1.
(a)
(b)
Copyright 2015
825.00
330.00
1,650.00
330.00
330.00
150.00
165.00
Dealers of tobacco
1.
2.
3.
4.
P.
Wholesale dealers of domestic liquors

Retail dealers of domestic liquors
Wholesale dealers of fermented liquors
Retail dealers of fermented liquors
Wholesale dealers of vino liquors
Retail dealers of vino liquors
Retail dealers of tuba, basi, and/or tapuy
Night clubs/day clubs, supper clubs, cocktail

lounges, bars, disco houses
4,000.00
Beer gardens, KTV/videoke bar

and other similar establishments
1,100.00
2.
Cabarets, dance halls or dancing pavilions
2,000.00
3.
Club houses and function halls
1,000.00
4.
Skating rinks
1,000.00
5.
Bath houses, cabanas, resorts and the like,

per establishment
2,000.00
1,000.00
500.00
500.00
5,000.00
3,000.00
2,000.00
with swimming pool and wading pool

with swimming pool
Simple resort
Class A Resort
Class B Resort
Class C Resort
6.
Steam baths, sauna baths and the like, per establishment
7.
Billiard halls/pool halls, mahjong halls, per table
2,000.00
300.00
61
Q.
8.
Bowling establishments
1,500.00
9.
Circuses, carnivals, fun houses, and the like
1,000.00
10.
Merry-go-rounds, roller-coasters, ferris wheels, swings,

shooting galleries or similar contrivances and side show
booths, per contrivance or both
11.
Theaters and cinema houses
2,000.00
12.
Auditorium, gymnasia, concert halls or similar halls

or establishments
1,000.00
13.
Race track establishments
6,000.00
14.
Pelota/tennis/squash and badminton courts, per court
15.
Jai-alai, off-track or off-front on betting stations
5,500.00
16.
Lotto station
5,000.00
17.
Bingo station
5,000.00
18.
Cockpit arena
2,500.00
19.
Casinos
20.
Other amusement places
1,000.00
Financial institutions and/or lending institutions (pawnshops, banks, offshore

banking insurance companies, savings and loan) associations, financial and
lending investors, per establishment:
5,500.00
3,200.00
Dealer in securities, including foreign exchange dealers,

and/or money transfer services
Per branch
S.
Copyright 2015
500.00
150,000.00
Main office
Per branch
R.
500.00
2,500.00
2,000.00
Educational plan, life plan, memorial plan, and other pre-need

companies:
62
Principal office
Per branch/agency
T.
3,000.00
2,000.00
Private cemeteries/memorial parks

Less than 1 ha.
1 ha. but less than 2 ha.
5 ha. or more
U.
1,320.00
2,640.00
3,960.00
5,280.00
6,600.00
13,200.00
(a)
Crematorium
5,000.00
(b)
Ossuary/Columbary
2,500.00
V.
Martial arts school, driving schools
600.00
W.
Nursery, vocational and other schools not regulated by DepEd,

and tutorial and learning centers
600.00
X.
Driving ranges
600.00
Firing ranges
2,000.00
Y.
Golf links, polo grounds
1,000.00
Z.
Mini golf links
AA.
Private detectives/security agencies
600.00
Principal office
Posting of guard, per person, without principal office
BB.
Other businesses or activities:

1.
Promoters, sponsors or talent scouts
1,000.00
2.
For holding stage shows or floor/fashion shows,

payable by the operator
1,000.00
For maintaining an office, such as regional operating

headquarters, representative and other similar offices
1,000.00
3.
Copyright 2015
1,000.00
150.00
63
4.
Cargo freight forwarders
3,000.00
5.
Cold storages of department stores, supermarkets,

hotels, and groceries selling refrigerated goods
2,000.00
6.
Lumberyards
2,000.00
7.
(a)
(b)
4,000.00
1,000.00
8.
Sign boards and other forms of advertisement
200.00
9.
Gun clubs
500.00
10.
Martial arts clubs
500.00
11.
Printing press/publisher
12.
Dental/Medical/Optical/Veterinary clinic
500.00
13.
Law/Accounting/Architectural office and other office of

practice of profession
500.00
Car Dealer
Used Car Exchange
1,000.00
14.
(a)
(b)
(c)
15.
Non-stock/non-profit organizations
16.
Investment company and Investment House
17.
Educational institutions
(a)
(b)
(c)
18.
Common Carrier
Passenger terminal
Garage/motorpool
10,000.00
5,000.00
5,000.00
Universities and Colleges

Secondary and elementary schools
Pre-elementary schools
5,000.00
2,000.00
1,000.00
500.00
On poultry farms
Less than 500 heads
500 heads or more but less than 1,000
1,000 heads or more but less than 5,000
Copyright 2015
200.00
40.00
100.00
140.00
160.00
64

20,000 heads or more
19.
200.00
300.00
400.00
500.00
1,000.00
On piggery farms
less than 5 heads
5 heads or more but less than 15
50 heads or more
40.00
200.00
300.00
400.00
500.00
20.
For maintaining window/display office
500.00
21.
Peddlers, except peddlers of tobacco and liquor
22.
Film shooting on location, per day
23.
Delivery of goods loaded in motorized vehicles
24.
Garden and nursery plant shop
1,000.00
25.
Aquatic fish and pet shop
1,000.00
26.
Other businesses not herein-above enumerated
1,000.00
50.00
1,500.00
100.00
If the applicant be a partnership or corporation, it shall file certified copies of

its articles of the partnership or incorporation and certificates of registration with the
Securities and Exchange Commission, and its financial statement.
A business or occupation is not exempt from paying Mayor's Permit for being
conducted with another business or occupation for which the permit has been
specifically paid for.
Permit fees shall be paid to the Office of the City Treasurer prior to the
operation of any business or exercise of any lawful profession or occupation.
SECTION 79.
Occupation Fees. There shall be levied and imposed an
annual fee of One Hundred Fifty Pesos (Php 150.00) on all persons engaged in the
exercise of any occupation or calling which shall include, but not be limited to:
Copyright 2015
65
Actors/Actresses
Air-conditioning Technicians
Animal Trainer
Auctioneer
Bagger
Bakers/Cooks
Band/Combo Leader
Bar & Club Managers
Barbers/Beauticians/Manicurists
Bartenders
Butchers
Cashier
Cattle Auctioneers
Chambermaid
Choreographers
Club Entertainers/Singers
Cook
Dance Instructors
Detailman
Driving Instructor
Electrician
Electronics Technicians
Embalmers
Flight Attendants
Forensic Expert
Fortune Teller
Gaffers
Golf Caddie
Goldsmith/Tinsmiths/Silversmiths
Hairstylist
Handwriting expert and similar calling
Hostesses/GRO's
House Painter
SECTION 80.
Indentors
Insurance Adjuster
Insurance Agent
Jockeys
Lifeguard
Masseurs
Master Cutters
Mechanic
Merchandiser
Movie, TV and Stage Director
Pelotaris
Photographers/Videographers
Plumbers
Porter
Production Crew
Professional sports players
Promo girls
Promoters/Talent Scouts
Radio/TV/Computer Technicians
Receptionist
Referees (sentenciadors)
Refrigeration Technicians
Sales Agent
Security Guard
Stage Performers
Stewardesses
Tailors/Dressmakers/Couturiers
Tattooers
Tourist Guide
Waiters/Waitresses and Service
Watchman
Welders
Usher/Usherette
Fees for Sealing and Licensing of Weights and Measures.
Imposition of Fees.
The following fees are imposed for the sealing and
licensing of weights and measures:
Copyright 2015
66
(a)
For sealing linear metric measures
(b)
For sealing metric measures of capacity
(c)
For sealing metric instruments of weights
(d)
(e)
Php
11.00
11.00
With capacity of not more than 30 kg
16.50
With capacity of more than 30 kg but not

more than 300 kg
22.00
With capacity of more than 300 kg but not

3000 kg
27.50
With capacity of more than 3000 kg
33.00
For sealing apothecary balance and other

Balances of precision
Over 3000 g
385.00
Over 300 g but not more than 3000 g
220.00
Over 30 g but not more than 300 g
165.00
30 g or less
110.00
Sealing of gasoline motor pumps, per unit
550.00
For each and every re-testing and re-sealing of weights and measures
instruments, which shall include gasoline pumps, there shall be collected the fee
corresponding to the testing or sealing of the weights or measures as herein above
provided, if found to be defective which is prejudicial to the public.
Payment of Fees and Surcharges. The fees herein imposed shall be paid to
and collected by the Office of the City Treasurer. The official receipt of payment shall
serve as the license for the use of such instrument for one year from the day of sealing
unless it becomes defective before the expiration period. Failure to have the
instrument re-tested when it has become defective shall subject the owner or user to a
surcharge of five hundred percent (500%) of the prescribed fees, which shall no
longer be subject to the interest, aside from the liability of the owner/operator thereof
under the general penal provisions of this Ordinance.
Copyright 2015
67
Administrative Provisions.
(a) Destruction of defective/unclaimed instrument of weights or measures.
Any defective instrument of weights or measures shall be destroyed by the City
Treasurer or his authorized deputies if its defect is such that it cannot be readily and
securely repaired. The same rule shall apply in cases of instruments of weights or
measures which although repairable or usable but remain unclaimed by their owners
from the City Treasurer for a period of thirty (30) days from the date of its
confiscation or taking.
(b) Fraudulent practices relative to weights and measures. It shall be
unlawful for any person to place tag purportedly official upon any instrument of
weight or measure, or attach or to fraudulently imitate any mark, stamp, brand or tag
or other characteristic sign used to indicate that a weight or measure has been
officially sealed; or to alter in any way the certificate given or license issued by the
City Treasurer or his duly authorized representative as an acknowledgment that the
weight or measure mentioned therein have been duly sealed or to make or knowingly
sell or use any false or counterfeit stamp, tag, certificate or license which is an
imitation of or purports to be a lawful stamp, tag, certificate or license of the kind
required by the provisions of this Section; or to alter the written or printed figures or
letters or any stamp, tag, certificate or license of the kind required by the provisions of
this Section; or to alter the written or printed figures or letters on any stamp, tag,
certificate or license for the purpose of using or re-using the same to avoid the
payment of fees or charges imposed in this section; or to procure the commission of
any such offense by another.
(c) Unlawful possession or use of instrument with expired seal. It shall be
unlawful for any person making a practice of buying and selling goods by weight or
measure; or of furnishing services the value of which is estimated by weight or
measure to have in his possession without permit any unsealed scale, balance weight
or measure, and for any person to use in any purchase or sale in estimating the value
of any service furnished, any instrument of weight or measure that has not been
officially sealed or if previously sealed, the license therefore has expired and has not
been renewed within twelve (12) months from the date of last sealing. If such scale,
balance, weight or measure so used has been officially sealed at some previous time
and the seal and tag officially fixed thereto remain intact and in the same position and
condition in which they were placed by the official sealer and the instrument is found
not to have been altered or rendered inaccurate but still sufficiently accurate to
warrant its being sealed with repairs or alteration, such instrument shall, if presented
Copyright 2015
68
for sealing promptly on demand of any authorized sealer or inspector of weight or

measures be sealed and the owner, possessor or user of same shall be subject to no
penalty except a surcharge equal to five times the regular fee fixed by law for the
sealing of an instrument of its class.
(d) Alteration or fraudulent use of instrument of weight or measure. It
shall be unlawful for any person to alter any scale or balance, weight or measure or to
use any false scale or balance, weight or measure.
It shall be unlawful for any person to fraudulently give short weight or to
fraudulently take excessive weight or measure in the making of a purchase or sale.
Compromise power The City Treasurer is hereby authorized to settle any
obligation which does not involve fraud before a case therefore is filed in court upon
payment of a compromise penalty of Five Hundred Pesos (Php 500.00).
SECTION 81.
Sanitary Permit Fees and Sanitation Inspection Fees.
A. Sanitary Permit Fees. There shall be imposed an annual sanitary

permit fee on every owner or operator of business, industrial, commercial or
agricultural establishment, accessoria, building, house or room for rent, for the
purpose of supervision and enforcement of existing rules and regulations on sanitation
and safety of the public, payable to the City Treasurer of an annual fee, in accordance
with the following schedule:
(1)
Aircraft and watercraft companies
(2)
Financial institutions, for each establishment,

a.
b.
c.
d.
e.
f.
g.
Php 500.00
Banks
Pawnshops
Money shops
Insurance companies
Surety companies
Lending Investors
Others of similar nature
500.00
300.00
250.00
500.00
400.00
250.00
200.00
(3)
Gasoline Service/filling station
400.00
(4)
a.
b.
Copyright 2015
Private hospitals
lying-in clinics
2,000.00
1,000.00
69
(5)
Medical and dental clinics
300.00
(6)
Veterinary clinics
200.00
(7)
Dwelling and other spaces for rent

a.
Hotels, motels, apartels, pension inns,

drive inns and others of similar nature
b.
Apartment, per door
100.00
c.
Houses for rent
150.00
d.
Dormitories, lodging or boarding

houses with accommodation for:
More than 40 boarders or lodgers
15 to 40 boarders or lodgers
Less than 15 boarders or lodgers
e.
(8)
1,000.00
Condominiums and fully furnished houses
1,000.00
750.00
500.00
1,000.00
Institutions of learning
a.
b.
c.
d.
Universities/Colleges
Secondary Schools
Elementary Schools
Pre-Elementary Schools
1,000.00
750.00
500.00
400.00
(9)
Media companies
10)
Telephone, telegraph, teletype, cable and wireless

communication companies
1,000.00
(11)
Electric and power companies
2,000.00
(12)
Display offices and/or offices of professionals
(13)
All other businesses, industrial, commercial,

agricultural establishments, not enumerated above,
whether owned by an individual, partnership,
corporation or association, based on floor area
Copyright 2015
300.00
250.00
70
less than 25 sq. m.

25 or more but less than 50 sq. m.
900 or more but less than 1,100 sq. m.
1,100 or more but less than 1,500 sq. m.
1,700 or more less than 2,000 sq. m.
5,000 or more
125.00
150.00
200.00
250.00
300.00
1,000.00
1,500.00
2,000.00
3,000.00
4,000.00
5,000.00
6,000.00
7,000.00
8,000.00
10,000.00
Sanitation Inspection Fees. The following establishments shall be liable for

an annual Sanitation Inspection Fee:
1.
Eating and Drinking Establishments such as, but not limited to:
Hotels, Restaurants, Motels, Coffee Shops, Canteen, Panciteria,
Bistro, Carinderia, Fast Foods and Food Chains, Refreshment
Parlors, Cafeteria, Snack Bars, Bars, Disco, Night Clubs, Videoke
and Karaoke Bars
Copyright 2015
2.
Bakeries, Bakeshops, Bakehouse, Cakeshops, Cake Kitchen,

Doughnut shops, and other related establishments:
3.
Delicatessens
4.
Butcher shops, private abattoirs, meat shops, fish shops and other
related establishments
5.
Ice cream manufacturers, ice cream shops, milk shops and storage,
raw milk shops and other related establishments
6.
Winemakers, wine shops, liquor shops, breweries, and other related

establishments
7.
Aerated water shops and stores, beverage stores and other related
71
establishments
8.
Sari-sari stores (large or small), mini-grocery, grocery stores, fruit

acid vegetable stores and other related establishments
9.
Storage, packaging and pulping of eggs establishments
10.
Private markets, super markets, food manufacturing and other

11.
All other establishments which require a sanitary permit for its

operation
There shall be imposed the following Sanitation Inspection Fees on the

above-named establishment, based on floor area:
less than 25 sq. m.
900 or more but less than 1,100 sq. m.
1,700 or more less than 2,000 sq. m.
5,000 sq. m. or more
125.00
150.00
200.00
250.00
300.00
1,000.00
1,500.00
2,000.00
3,000.00
4,000.00
5,000.00
6,000.00
7,000.00
8,000.00
10,000.00
For every re-inspection, a fee of One Hundred Pesos (Php 100.00) shall be
imposed on the owner of the establishment.
It shall be the duty of the City Health Officer to cause an inspection and
evaluation of every establishment requiring a sanitary permit for its operation at least
every six (6) months and shall cause as many additional inspections and re-inspections
and evaluation to be made as necessary for the enforcement of this Ordinance. For this
purpose, the City Health Officer shall issue a mission order containing the date,
number, series; the name of the inspector and his identification number, the business
Copyright 2015
72
names, addresses, categories of establishments to be inspected and the scheduled date

of inspections.
It shall be the duty of the sanitation inspector who conducted the inspection to
make a report of his findings thereof to the City Health Officer.
Whenever an inspection indicates that the business establishment inspected
does not comply with the sanitation laws, the City Health Officer shall give the owner
or operator of such establishment a notice to comply with such laws stating therein the
time within which to do so. In case he fails to comply, a second notice shall be given
him. In case he again fails to do so, then it shall be the duty of the City Health Officer
to recommend to the City Mayor the cancellation of the permit of the establishment
and its closure.
SECTION 82.
Environment Protection Fees.
For protection of the environment there shall be imposed annual fees, as

follows:
A.
Per Household
Php 150.00
(1) Definition By "household" shall mean an aggregate of persons

generally but not necessarily bound by ties of kinship, who sleep in the same dwelling
unit and have common arrangement for the preparation and consumption of food.
(2) Authority of the City Mayor The City Mayor may enter into a
Memorandum of Agreement with any Barangay or Government-owned or -controlled
corporation for the collection of the Environment Protection Fee from each household
for a fee.
B.
Manufacturer
1.
Copyright 2015
Aerated Water (Soft drinks and

other similar products)
Php 5,000.00
2.
Aluminum Products
5,000.00
3.
Any kind of articles made of metal
5,000.00
4.
Bags, made of plastic
5,000.00
73
5.
Batteries
5,000.00
6.
Bayrum, pomades, tonic, lipsticks, cosmetics

and other similar products
5,000.00
Beds and accessories, furnitures and other

similar products
5,000.00
8.
Bihon, miki, miswa and other similar products
2,000.00
9.
Bottles
5,000.00
10.
Boxes
5,000.00
11.
Bricks, hollow blocks, ceramics, tiles and

other similar products
1,000.00
12.
Candies, sweets
2,000.00
13.
Candles
1,500.00
14.
Canned good products
5,000.00
15.
Capiz articles and other shell products
2,000.00
16.
Cigar and cigarettes
5,000.00
17.
Coconut oil
5,000.00
18.
Coffee and chocolates
2,000.00
19.
Dyes, ink paste and other similar products
5,000.00
20.
Floor wax
2,000.00
21.
Tables and Furniture using Marbles
5,000.00
22.
Glassware
5,000.00
23.
Ice
1,000.00
24.
Ice cream, ice drop and other similar product
1,000.00
25.
Iron work and related activities
1,000.00
7.
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74
26.
Lard, cooking oil, butter, margarine and

other similar products
5,000.00
Leather articles (shoes, wallets, belts and

other similar products)
1,000.00
28.
Matches
5,000.00
29.
Mechanical apparatus and engines
5,000.00
30.
Mirror
5,000.00
31.
Motor vehicles and heavy equipment plant
32.
Pants/RTW
2,000.00
33.
Pharmaceutical products
5,000.00
34.
Pianos, auto pianos, pipe organs and

other musical instruments
5,000.00
27.
Copyright 2015
15,000.00
35.
Plastic products
20,000.00
36.
Rope and cordage
5,000.00
37.
Rubber articles (shoes, sandals, boots, slippers,

bags, balls, and other similar products)
5,000.00
38.
Sacks and cement bags
39.
Sausage, bologna, hotdogs, frankfurters

and other similar products
5,000.00
40.
Soap
2,000.00
41.
Socks, stockings and other similar products
5,000.00
42.
Textiles
20,000.00
43.
Wine and liquor distillers
10,000.00
44.
Zipper
10,000.00
45.
All other manufacturers not specially mentioned
10,000.00
75
above
C.
Wholesale/Retail Trade
1.
Supermarkets, superette, groceries and others

with an aggregate area of:
a.
b.
c.
d.
2.
3.
1,000.00
those at the corner or streets along main road 200.00

those located in secondary roads
175.00
with 3 or more ovens

with 2 ovens or less
1,000.00
700.00
Department Stores, Bazaars, Boutiques, Gift Shops,

Novelty Shops, Dry goods, Variety Store, Shoe stores
and other related stores
a.
b.
c.
More than 200 square meters

100 to 200 square meters
Below 100 square meters
5.
Jewelry Store and shops
6.
Sawmill and lumber yard

a.
b.
c.
d.
7.
15,000.00
10,000.00
7,500.00
5,000.00
Bakeries
a.
b.
4.

More than 500 to 1000 square meters
200 square meters and below
Sari-sari store
a.
b.
2,000.00
1,000.00
500.00
500.00

10,000.00
5,000.00
2,500.00
1,500.00
Hardware, lumber, gravel and sand

and other construction materials
a.
Copyright 2015
2,000.00
2,000.00
76
b.
c.
1,000.00
500.00
8.
Furniture, Electrical and Home Appliance
1,000.00
9.
Glass and Aluminum Supplies
1,000.00
10.
Electronics Supplies
500.00
11.
Music Store Record bar, Musical Instrument

Supplies
500.00
Bookstores, office and school supplies,

Photo Supply and Related Stores
500.00
12.
13.
Drugstore with an aggregate area of

a.
b.
c.
d.
14.

2,000.00
1,000.00
750.00
500.00
Gasoline Stations
a.
b.
c.

2,000.00
1,500.00
1,000.00
15.
Flower Shops
1,000.00
16.
Dealer of motor vehicles
2,000.00
17.
Dealer of vehicle, spare parts, and

accessories
a.
b.
Copyright 2015

Auto Supply
Others
1,000.00
500.00
18.
Dealer/retailers of scrap/junk materials
19.
Rice and other grains dealer/retailers and

wholesalers
2,500.00
500.00
77
20.
Market stallholders
300.00
21.
Peddlers and those engaged in the buy and sell

of commodities not specifically enumerated
500.00
22.
D.
Establishments engaged in importing, wholesaling

distributing and or retailing non-food products or
general merchandising
Services
1.
Restaurants and fixed establishments using styrofoam,

plastic and non-biodegradable materials and other
related disposable materials
a.
b.
2.


3.
Food caterers and contractors
4.
Food stands, beverage, barbecue

and other similar stands
5.
20,000.00
15,000.00
Restaurants, panciterias, cafeterias, refreshment

parlors, canteens, carinderias, snack houses or
any other public eating places not included
in paragraph 1 hereof
a.
b.
c.
d.
2,000.00
1,500.00
1,000.00
500.00
2,000.00
500.00
Night clubs, disco houses, cocktail lounges,

beer gardens, bars, and other similar establishments
a.
b.
Copyright 2015
1,000.00

3,000.00
2,000.00
6.
Associations and other organizations
500.00
7.
Cold storage
1,500.00
78
8.
Hotels
a.
b.
c.
9.
5,000.00
3,500.00
2,500.00
Universities and Colleges

Secondary Schools
Elementary Schools
Pre-Elementary Schools
15,000.00
10,000.00
5,000.00
5,000.00
Private Hospitals
a.
b.
c.
Primary
Secondary
Tertiary
20,000.00
25,000.00
30,000.00
13.
Maternity clinics and Lying-in Clinics
14.
Dental, optical and other clinics
15.
Therapeutic clinics and sauna baths

a.
b.
With 15 or more cubicles

With less than 15 cubicles
16.
Dog, cat and other animal clinics
17.
Tailoring, dress and embroidery shops

a.
b.
c.
Copyright 2015

Educational institutions
a.
b.
c.
d.
12.
15,000.00
10,000.00
5,000.00
Motels, Pension houses, lodging houses and

a.
b.
c.
11.

With 20 or more machines

With 5 to 19 machines
With less than 5 machines
4,000.00
600.00
2,000.00
1,000.00
1,000.00
2,000.00
1,000.00
500.00
79
18.
Beauty parlors and shops

a.
b.
19.
With 5 or more chairs

With less than 5 chairs
1,000.00
500.00
Steam, dry cleaning establishments and

laundry establishments
1,000.00
Telegraph, telephone, radio and TV

communications and electric companies
2,000.00
22.
Funeral parlors
3,000.00
23.
Cockpit and boxing arena
5,000.00
24.
Bowling alleys
21.
a.
b.
c.
25.
Having 10 or more lanes

Having 6 to 9 lanes
Less than 6 lanes
Having 5 tables or more

Having less than 5 tables
26.
Video sales/rentals/shops
27.
Theaters and cinematography

a.
b.
c.
28.
2,000.00
1,500.00
1,000.00
Billiard and pool rooms

a.
b.
1,000.00
600.00
500.00

6,000.00
5,000.00
4,000.00
Blueprinting, Photocopying
and other related business
a.
Copyright 2015
1,000.00
500.00
Barber shops
a.
b.
20.
With 5 or more chairs

With less than 5 chairs
With 4 machines or more
800.00
80
b.
29.
400.00
Photo shops, wood lamination

photostatics and related business
800.00
30.
Painting, advertising and art shop
800.00
31.
Shops for repair of motor vehicles and bodies of motor

for vehicles including vulcanizing, welding and other
related business
a.
b.
c.
d.
32.
b.
33.
34.
35.
36.
2,000.00
1,500.00
1,000.00
500.00
With an area of more than 200 square

meters
1,000.00
With an area of 200 square meters and below 500.00
Repair shops for rewinding refrigerator, air

conditioning units and other similar machines
1,000.00
Repair shops for office equipment, radios, electric

fans, cassette recorders, TV's and similar machines
500.000
Repair shops for pianos, organs and other similar

musical instruments
500.00
Machine shops
a.
b.
37.

Motorcycle, tricycle and bicycle repair shop

a.
Copyright 2015
Less than 4 machines
Having an area of more than 200 square

meters
Having an area of 200 square meters and
below
5,000.00
4,000.00
Warehouse of any kind

a.
2,000.00
b.
c.

1,500.00
1,000.00
81
38.
Parking lots and terminal areas for passenger buses 5,000.00
39
Parking lot for other vehicles
40.
Printing shops/newspaper and book publications

a.
b.
c.
41.
Travel/Employment/Security Agencies
42.
Accounting, bookkeeping, auditing

and other related services
43.
44.
1,000.00
500.00

All other business, trade, occupation and

establishments not specifically provided for in
any of the classification
3,000.00
2,000.00
1,000.00
500.00
1,000.00
Financial Institutions
1.
Banks and Insurance Companies
2,500.00
2.
Pawnshops/Lending Investors and other allied

institutions
1,500.00
Information and Holding companies
1,000.00
3.
F.
4,000.00
3,000.00
2,000.00
Shops for upholstery and related services

a.
b.
c.
d.
E.
With 5 machines or more

With 2 to 4 machines
With 1 machine
1,000.00
Industries
1.
Refineries, power plants, chemical plants and

other similar heavy industries
25,000.00
Any private contractor who may be allowed to dump garbage at the City
Disposal Site, in accordance with the rules and regulations to be promulgated by the
committee created by the City Mayor, shall pay to the City Treasurer a tipping fee of
Copyright 2015
82
Php 100.00 per cubic meter or fraction thereof prior to dumping. The receipt of
payment, which shall serve as the gate pass, shall be presented to the person assigned
at the site. The receipt shall be stamped "USED" and recorded.
SECTION 83.
Trees.
Clearance Fees for Cutting Down or Uprooting and Felling
Imposition of Fees. The following are imposed for cutting down or

uprooting/felling trees:
a.
b.
On private lands
On government lands, roadways,
subdivision
Php 100.00
150.00
EXEMPTIONS: The following are exempted from payment of fees for cutting
trees; however, a clearance shall be secured:
a.
Trees infected by diseases and recommended for sanitary cutting.
b.
Trees affected by typhoon and recommended for salvage cutting.
c.
Trees that pose imminent danger to properties and lives of people.
SECTION 84.
Cockfighting, Regular and Derbies.
(a) Definitions. When used in this Section.

(1)
"Bet taker or Promoter" refers to a person who, alone or with

another, initiates a cockfight and/or calls and takes care of bets
from owners of both gamecocks and those of other bettors before
he orders commencement of the cockfight and thereafter distributes
winnings to the winners after deducting a certain commission.
(2)
"Gaffer" (Taga-tari) refers to a person knowledgeable in the art of

arming fighting cocks with gaffs on one or both legs.
(3)
"Referee" (Sentenciador) refers to a person who oversees the

proper gaffing of fighting cocks; determines the physical condition
of gamecocks while cockfighting is in progress and announces the
result of the cockfight by words or gestures.
No person shall act or work as a gaffer, referee, bet taker, promoter or exercise
Copyright 2015
83
any occupation connected with cockfighting unless he has been issued a Mayor's
Permit in the amount of Php 100.00 and paid the Occupation Fee as provided in this
Ordinance.
(b) Ownership, Operation and Management of Cockpits. Only Filipino
citizens not otherwise inhibited by existing laws shall be allowed to own, manage and
operate cockpits.
(c) Establishment of Cockpits. No cockpit shall be established, maintained or
operated within the City of Batangas unless it shall has been granted a permit in
accordance with this Ordinance. Unless otherwise provided by law or ordinance, only
(2) cockpits shall be permitted to operate within the City of Batangas.
(d) Cockpit Site and Construction. Cockpits shall be constructed and operated
within the appropriate areas as prescribed in the Batangas City Zoning Ordinance.
(e) Holding or Regular Cockpits. Except as provided hereunder, regular
cockpits shall be allowed only in licensed cockpits during Saturdays, Sundays and
legal holidays.
(f) Holding of Cockfighting Derbies. Cockfighting derbies shall only be held
either on a Thursday or a Friday only.
(g) Exceptions.
Copyright 2015
(1)
Cockfights, whether regular or derbies, may also be held during

city agricultural, commercial or industrial fairs, carnivals or
expositions or on such other day of celebration, provided that the
same shall be held in licensed cockpit arenas only, as prescribed
under PD 449, Section 5 (8) (d).
(2)
Cockfights, whether regular or derbies, may be allowed for the

entertainment of foreign dignitaries, tourists and for the support of
national fund raising campaigns and other charitable purposes.
(3)
No cockfights shall be held on December 30 (Rizal Day), June 12

(Philippine Independence Day), November 30 (National Heroes
Day), Holy Thursday, Good Friday, Election or Referendum Day
and during Registration Days for such election or referendum.
84
(h) Requirements for the Issuance of Permit to Hold Cockfighting Derbies.

(1)
The host barangays shall be given a minimum amount of Two

Thousand Pesos (Php 2,000.00) per derby. This amount shall be
added to the general fund of the barangay. A receipt shall be given
by the host barangay to the cockpit operator after receiving the
amount.
(2)
A minimum amount of Three Thousand Pesos (Php 3,000.00) per

derby shall be given by the cockpit operator to the designated
beneficiary/beneficiaries. A receipt shall also be given to the
cockpit operator by the beneficiary/beneficiaries.
(3)
Receipts from the host barangay and the beneficiary shall state the
date, place and amount given by the cockpit operator.
(4)
Permit To Hold Cockfighting Derbies. The City Mayor may,

subject to such terms and conditions he may impose, grant a permit
to the cockpit operator to hold the derby upon the submission of
the requirements for the issuance of permit to hold cockfighting,
derbies and payment of lawful fees and charges.
(i)
Imposition of Fees
There shall be imposed on cockpits and cockfighting the following fees:

(1)
(2)
(3)
For Local Derbies

(a)
Mayor's Permit
(b)
cockfight derby
110.00 per sultada
For International Derby

(a)
Mayor's Permit
(b)
cockfight, international derby
5,500.00 per day

550.00 per sultada
Ordinary Cockfighting
(a)
Copyright 2015
Php 2,750.00 per day
regular cockfighting
33.00 per sultada

85
(4)
Cockfighting under pars. g (1) and g (2), hereof

(a)
local derby cockfight

(1)
(b)
Mayor's Permit
2,700.00 per day
Local regular cockfight

(1)
Mayor's Permit
550.00 per day
The fees hereinabove imposed, other than the Mayor's Permit which is required
to be paid before the cockfight is held, shall be paid to the City Treasurer immediately
the next day thereafter.
SECTION 85.
Cart or Sledge Registration Fee.
Imposition of Fee. There shall be collected a registration fee of Three

Hundred Pesos (Php 300.00) per annum for each animal-drawn cart or sledge used in
Batangas City which shall be registered with the Office of the City Treasurer.
Administrative Provisions. The City Treasurer shall keep a record of all
carts or sledges which shall set forth, among others, the name and address of the
owner.
SECTION 86.
Permit Fee on Caretela or Calesa.
Imposition of Fee. There shall be collected a permit fee of Three Hundred

Pesos (Php 300.00) per annum for each calesa or caretela used in Batangas City,
which shall be registered with the Office of the City Treasurer.
Administrative Provisions. A metal plate shall be issued by the City
Treasurer for every caretela or calesa at the expense of the owner thereof.
The City Treasurer shall keep a record of all calesas or caretelas which shall
contain, among others, the name and address of the owner.
SECTION 87.
Permit Fee on Bicycle and Non-Motored Tricycle.
Imposition of Fee. There shall be collected from the owner of a bicycle and
non-motored tricycle within the jurisdiction of the City a permit fee of One Hundred
Pesos (Php 100.00) per annum for bicycle and Two Hundred Pesos (Php 200.00) for
Copyright 2015
86
non-motored tricycle.
There shall likewise be collected from the owner of motored tricycle being
used solely for services in the jurisdiction of the City of Batangas, such as, for
carrying goods and merchandise, an annual Mayor's Permit fee of Two Hundred Pesos
(Php 200.00) and business taxes.
A metal plate shall be issued for each bicycle or tricycle by the City Treasurer
at the expense of the owner thereof.
The City Treasurer shall keep a record of all these vehicles containing
information such as the make and brand of the vehicle, the name and address of the
owner and the number of the plate thereon.
Administrative Fine. Any person who may be found to have violated the
provisions of this Section by failing to get the necessary permit for his vehicle may
settle his obligation by paying a fine of Five Hundred Pesos (Php 500.00) to the City
Treasurer within 72 hours from his apprehension. Whereupon, said person shall no
longer be subject to prosecution for violation of this Section.
The provision of the Tricycle Franchising Ordinance shall be suppletory to this
Section.
SECTION 88.
Fees on Impounding of Stray Animals.
Definitions. When used in this Section.

(a) "Stray animal" means an animal which is unrestrained, and not under the
control of its owner, or the one in charge or possession thereof, found roaming at large
in public or private places.
(b) "Public place" includes national, provincial, city or barangay streets,
parks, plazas, markets and such other places open to the public.
(c) "Private place" includes streets, roads, yards, rice fields, or farmlands or
lots owned by a private person.
(d) "Large cattle" includes horses, mules, asses, carabaos, cows, and other
domesticated members of the bovine family.
Imposition of Fees. There shall be imposed, for each head of stray animal
Copyright 2015
87
caught in public or private places, on the claimant or owner thereof, if found, the
following fees for each day or fraction thereof:
(a)
Large cattle and others of the bovine family,
Php 300.00
(b)
Pigs, goats, sheep, dogs
200.00
(c)
All other animals
100.00
Time of Payment. The impounding fee shall be paid to the City Treasurer
prior to the release of the impounded animal.
Administrative Provisions. The Head of the Office of the City Veterinary
and Agricultural Services (OCVAS) is hereby authorized to impound stray animals in
the City corral or place duly designated for the purpose. Notices of the impounded
stray animals shall be posted in the City Hall and other public places in the City of
Batangas.
Impounded animals not claimed within two (2) days after the date of
impounding shall be sold at public auction and the proceeds thereof turned over to the
City Treasurer. In case such animals are not sold for lack of buyers or for any other
reason, the animals shall be disposed in a manner that shall be for the best interest of
the City.
SECTION 89.
Fee for the Registration of Dogs.
Imposition of Fee. Every person who owns or keeps any dog shall obtain a
license therefor and pay to the City Treasurer the sum of One Hundred Pesos (Php
100.00) per dog.
Administrative Provisions. The City Treasurer shall keep a record of all
licensed dogs, describing the same by the name and address of the owner or keeper
thereof. The owner or keeper shall provide the dog with a leather or metal collar for
identification.
SECTION 90.
Fees for the Registration of Large Cattle.
Imposition of Fees. There shall be collected by the City Treasurer the

following fees:
(a)
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For certificate of ownership
Php 50.00
88
(b)
For certificate of transfer
50.00
(c)
For registration of private brand
50.00
Time and Manner of Payment. The fee shall be paid to the City Treasurer
upon registration or transfer of ownership of the large cattle.
Administrative Provisions.
(a) The owner of the large cattle is hereby required to register said cattle with
the City Treasurer.
(b) All branded and counter-branded animals presented to the City Treasurer
shall be registered in a book showing among others, the name and residence of the
owner, and the class, color, brands and other identification marks of the cattle.
(c) The transfer of the large cattle, regardless of its age, shall likewise be
registered with the City Treasurer. It shall be entered in the registry book setting forth
among others, the names and residence of the owner and the purchaser; the
consideration or purchase price of the animal for sale or transfer, class, sex, age,
brand, and other identifying marks of the animal, and a reference by number to the
original certificate of ownership.
SECTION 91.
Permit Fees on Parades, Motorcades and Other Activities.
Imposition of Fees. There shall be collected a Mayor's Permit fee of Five

Hundred Pesos (Php 500.00) per day on parade or motorcade and other similar
activities carried on in Batangas City and if there is a request for police escort, another
Five Hundred Pesos (Php 500.00) shall likewise be collected, both payable to the City
Treasurer.
Time and Manner of Payment. The fee imposed herein shall be payable
upon filing of the application for a permit for the parades, motorcades and other
activities. No such activity shall be held without the permit.
Administrative Provisions. The Station Commander of the Philippine
National Police, Traffic Development and Regulatory Office (TDRO) of the City and
those authorized by the City Mayor shall maintain the orderly and peaceful conduct of
the parades, motorcades and other activities.
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89
SECTION 92.
Tiangge or Privilege Store.
Imposition of Fees.
(a) There shall be a daily fee of One Hundred Fifty Pesos (Php 150.00) per
day for each stall set up in an air-conditioned place/area or establishment regardless of
dimension, located in Batangas City for the duration that the tiangge or privilege store
is allowed to operate.
(b) There shall be a daily fee of One Hundred Pesos (Php 100.00) per day or
each stall set up in a non-air-conditioned place/area or establishment regardless of
dimension located in Batangas City for the duration that the tiangge or privilege store
is allowed to operate.
(c) Should the duration exceed three (3) months in any taxable year, then it
shall not be considered a tiangge or privilege store. It shall be subject to business
taxes.
Exemption. The fees in this article shall not be collected from those under
contract with exhibit organizers; provided, however, the exhibit organizer must have
existing business permit fees and has paid the city taxes and fees for the current year.
Manner of Payment. The fees imposed shall be paid to the City Treasurer.
Penalty. The tiangge or privilege store who fails to pay the fee for five (5)
consecutive days shall cause automatic closure of the tiangge or privilege store.
SECTION 93.
Building Permit and Related Fees. The assessment and
collection of building permit fees, signboard permit fees, plumbing inspection permit
fees, mechanical/electrical installation and inspection fees, and such other impositions
prescribed by the Department of Public Works and Highways in the exercise of
regulatory powers over public and private buildings and structures under Presidential
Decree No. 1096, otherwise known as the National Building Code of the Philippines
shall be governed by such code and the rules and regulations promulgated thereunder
and all applicable laws and ordinances.
SECTION 94.
Penalty for Delay.
Permit Fees for Excavation, Cash Bond for Restoration and
This Section shall apply to all private contractors, government-owned and

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90
controlled corporations, telecommunication, light, water, petroleum, natural gas and

other related companies.
Application for diggings and/or excavation permit on all City roads, streets and
alleys, public or private, shall be filed with the City Engineer's Office at least seven
(7) days prior to the scheduled date of the digging and shall be accompanied by the
following documents:
A.
Excavation and installation plans.
B. Sworn letter of undertaking signed by the applicant which shall provide

the following:
1.
Appropriate markers and other safety devices which shall indicate

therein the name of the project proponent.
2.
Steel plates to cover excavated portion during day and night time to
prevent accidents.
3.
Notice of schedule of diggings and restorations.
A cash bond equivalent to twenty percent (20%) of the total cost of excavation
and restoration shall be deposited with the City Treasurer prior to the issuance of the
permit.
The City Engineer may allow contractors to put up annual cash bonds on
reasonable grounds upon presentation of plan and project cost.
After ascertaining that the application for permit have complied with all
appropriate provisions of laws and ordinances, the City Engineer's Office shall within
seven (7) days issue the corresponding permit for digging works.
In cases of emergency where excavation must be undertaken to prevent loss or
damage to life or property, excavation can be commenced provided that within
forty-eight (48) hours after the occurrence of the emergency, a report thereon shall be
submitted by the Contractor and an excavation permit shall immediately be secured
for that purpose, and provided further, that the City Engineer be informed prior to the
commencement of the work.
While the digging and/or excavation is on-going, all excavated materials like
soil, stones, gravel and the like shall be put in sacks or similar containers to maintain
Copyright 2015
91
cleanliness and orderliness on the roads, streets, alleys, and other public places,
provided, however, that sand and construction materials which shall no longer be used
for restoration shall be removed immediately from the place of work.
Withdrawal of the cash bond shall be permitted upon the certification of the
City Engineer provided that the amount of cash bond may be withdrawn only after the
lapse of one (1) month from said certification of the completion of the restoration; and
provided further, that if the restoration done is not in accordance with the planned
restoration, the amount of the cash bond shall be used by the City Engineer for the
proper restoration work, and provided furthermore, that if the cash bond is not
sufficient for the restoration, the contractor or applicant shall be liable for the
additional cost for the proper restoration.
The excavated portion of the roads and pavement shall be restored to its
original form, shape and condition immediately upon the completion of the project.
The restoration project shall be covered by a warranty period of six (6) months.
A certificate of clearance must be secured from the Traffic Development and
Regulatory Office (TDRO) in coordination with the Philippine National Police Traffic
Division of the City prior to the commencement of the work, except in cases of
emergency as herein provided, with regards to traffic re-routing, if necessary, to avoid
inconvenience to motorists and the public.
Compliance with Section 152-C of the Local Government Code of 1991 on the
issuance of barangay clearance shall be complied with.
Imposition of Fees. There shall be imposed the following fees on every
person who shall make any excavation on roads, streets or alleys, public or private,
within Batangas City.
(a) For roads, streets or alleys with concrete pavement:
(1)
One (1) sq. meter or less
(2)
In excess of one (1) sq. meter or fraction

thereof
Php 500.00
150.00/sq. m.
(b) For roads, streets, or alley with asphalt pavement

(1)
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400.00
92
(2)
In excess of one (1) sq. meter or fraction

thereof
100.00/sq. m.
(c) For roads, streets or alleys with gravel pavement:

(1)
(2)
In excess of (1) sq. meter or fraction thereof
250.00
50.00/sq. m.
In addition, the applicant shall pay the other fees provided for under the
National Building Code and other related laws.
Administrative Provision All permits issued hereunder shall expire upon the
completion of the project. In the event that the excavation and/or restoration project is
not done or commenced pursuant to the schedule submitted to the City Engineer, the
permit granted shall be valid only for a period of six (6) months from date of issuance.
Penal Provisions:
Any person found guilty of violating any provisions of this section shall be
punished by a fine of not less than Three Thousand Pesos (Php 3,000.00) nor more
than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than one (1)
month nor more than six (6) months, or both, at the discretion of the Court. If the
violator is a corporation, partnership or association, the penalty shall be imposed on its
president, manager or person directly in charge of the digging and/or excavation.
Administrative Fine. Without prejudice to the penal provision hereinabove
prescribed, there shall be imposed an amount of Five Thousand Pesos (Php 5,000.00)
on every person who shall begin any excavation without permit from the City
Engineer. He shall likewise be liable to pay the amount of One Thousand Pesos (Php
1,000.00) per day of delay in securing the required permit and another One Thousand
Pesos (Php 1,000.00) per day of delay in the restoration work on roads, streets, alleys,
public or private.
SECTION 95.
Fees for the Issuance of Veterinary Health Certificate
and/or Veterinary Shipping Permit.
Imposition of Fees. For the transport or shipping of animals, which shall
include, but not limited to those herein-below enumerated, the following fees shall be
imposed and collected from the owner or caretaker thereof:
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93
Poultry
0.10/head
Gamefowls
10.00
Swine
2.00
Cattle/Carabao/Horse
5.00/head
Dog and cat
5.00
Other animals
5.00
SECTION 96.
Issuance of Veterinary Clearance Fees.
Imposition of Fees. No Person shall put up, construct or operate the

following business establishments, unless he shall have paid for and secured a
veterinary clearance:
1.
Veterinary hospital
200.00
2.
Veterinary clinic
100.00
3.
Veterinary supply
100.00
4.
Meat Processing Plant
200.00
5.
Meat Stall
100.00
6.
Meat shops
100.00
7.
Feed mill
200.00
8.
Weighing scale
100.00
9.
Pet shop
100.00
10.
Auction market
200.00
11.
Slaughter house
200.00
12.
Livestock farm
a.
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Piggery (regardless of age)
94
100 150 heads

150 200 heads
200 heads and above
b.
Large animals
50 heads and above
13.
100.00
150.00
200.00
Quail farm
1,000 heads
5,000 heads
10,000 heads
15.
100.00
150.00
200.00
Other animals
SECTION 97.
A.
200.00
Poultry farm
5,000 heads
10,000 heads
30,000 heads
14.
100.00
150.00
200.00
200.00
Service Fees.
SERVICE FEES OF THE OFFICE OF THE CITY ENGINEER
IMPOSITION OF FEES. The City Engineer, through the Materials Quality

Division, shall impose and the City Treasurer shall collect for services rendered, the
following laboratory testing fees:
Copyright 2015
1.
Grading
2.
Liquid limit
80.00
3.
Plastic limit
80.00
4.
Compaction
390.00
5.
FDT (Field Density Test)
350.00 per hole
6.
Specific Gravity
110.00
7.
Absorption
130.00
Php 130.00
95
8.
Compression
100.00 per piece
9.
Flexural
200.00 per piece
10.
Core Boring (9" diameter)
900.00 per hole
11.
Core Boring (6" diameter)
750.00 per hole
12.
Other Tests
100.00 per test
Authority of the City Mayor to Increase Fees. The City Mayor, upon
recommendation of the City Engineer, may increase fees mentioned in this Section to
cover the increases in the cost of supplies and materials used in delivering aforesaid
services.
B.
SERVICE FEES OF THE CITY HEALTH OFFICER
IMPOSITION OF FEES The City Health Officer shall impose and the City
Treasurer shall collect for services rendered, the following fees:
A.
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Laboratory Examination (Primary Laboratory)

1.
Complete Blood Count
2.
Hemoglobin
50.00
3.
Hematocrit
50.00
4.
Differential Count
50.00
5.
WBC count
60.00
6.
Platelet count
75.00
7.
Routine Urinalysis
40.00
8.
Routine Fecalysis
40.00
9.
Gram Staining
80.00
10.
Blood Typing
75.00
11.
Pregnancy Test
80.00
Php 85.00
96
B.
12.
RPR SY
130.00
13.
Hepatitis B Ag (Screening Test)
130.00
14.
TPHA
130.00
15.
HIV Screening Test
300.00
For Secondary Laboratory
All examinations of primary laboratory plus the following:
C.
1.
Fasting blood sugar
90.00
2.
Cholesterol
90.00
3.
Blood Urea Nitrogen
90.00
4.
Creatinine
90.00
5.
Blood Uric Acid
90.00
6.
Triglycerides
120.00
7.
FUDL
130.00
8.
LDL
130.00
9.
SGOT
150.00
10.
SGPT
150.00
X-ray Services
1.
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Head
a.
Skull (APL)
190.00
b.
Mastoids (3 views)
500.00
c.
Optic Foramen (R&L)
265.00
d.
PNS (3 views)
260.00
97
2.
3.
e.
Orbit (2 views)
200.00
f.
Maxilla Mandible (2 views)
190.00
g.
Nasal Bone
200.00
h.
Temporomandibular joint
(4 views)
400.00
i.
Zygoma
140.00
j.
Facial Bones
145.00
k.
Dental X-ray
200.00
Thoracic
a.
Chest PA view adult
140.00
b.
Chest AP view pedia
160.00
c.
Chest APL pedia
160.00
d.
Chest APL adult
240.00
e.
Apicolordotic
90.00
Vertebral Column
a.
Cervical (2 views)
200.00
b.
Thoracic (2 views)
200.00
c.
Lumbar vertebra (2 views)
400.00
d.
Lumbosacral (2 views)
400.00
Thoraco-lumbar, Cervico-thoracic
4.
Copyright 2015
e.
Sacrum and Coccyx (2 views) 200.00
f.
Scoliotic series
400.00
Abdomen
98
Plain Abdomen & Kidney, Ureter, Bladder (KUB)

(1 view)
200.00
5.
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Skeletal
a.
Shoulder Joint
150.00
b.
Thoracic cage
150.00
c.
Clavicle (1 view)
150.00
d.
Scapula (2 views)
170.00
e.
Sternum (2 views)
170.00
f.
Humerus
170.00
g.
Elbow joint (2 views )
150.00
h.
Forearm (2 views)
170.00
i.
Wrist (2 views)
110.00
j.
Hand (2 views)
110.00
k.
Pelvis (1 view)
150.00
l.
Hip joint (2 views)
170.00
m.
Femur (2 views)
170.00
n.
Knee joint (2 views)
150.00
o.
Leg (2 views)
170.00
p.
Ankle joint (2 views)
150.00
q.
Oscalsis (2 views)
150.00
r.
Foot (2 views)
150.00
D.
ECG examination
100.00
E.
Medical Examination Certificate Fee
100.00
99
F.
Medical Certificate for Sickness

Notification
100.00
G.
Burial Permit Fee
75.00
H.
Transfer Permit Fee for transfer to

other towns/cities
75.00
I.
For exhumation of cadaver
150.00
J.
Removal of cadaver for transfer to other

niche, musoleum or other burial
grounds within the City of Batangas
150.00
K.
For cremation
150.00
L.
For entrance from other city/town
M.
Rental for use of public burial ground

or niche(for every five years)
300.00
Rental for use of public burial ground

for Musoleum (for every five years)
1,000.00
N.
75.00
Authority of the City Mayor to Increase and Provide Additional Fee. The
City Mayor, upon recommendation of the City Health Officer, may increase the fees
mentioned in paragraphs A, B, C and D of this Section to cover the increases in the
cost of supplies and materials used in delivering the aforesaid services.
Further, the City Mayor, upon acquisition of other laboratory equipment and
testing kits, may, upon recommendation of the City Health Officer, impose reasonable
fees for such additional diagnostic procedures.
Authority of the City Mayor to Grant Exemption from Payment of Service Fees.
The City Mayor may grant exemption from payment of service fees to any person
certified as indigent by the City Social Welfare and Development Officer or his
authorized representative, and to registered senior citizens with proper identification
cards.
Administrative Provisions:
Copyright 2015
100
(1) Persons engaged in the manufacture, preparation, serving or handling of

food in whatever form, whether cooked or uncooked, are hereby required to undergo a
physical examination once every six (6) months. In addition, all such persons engaged
in the manufacture, preparation, serving or handling of food in whatever form,
whether cooked or uncooked, are hereby required to undergo Chest X-ray, stool
examination or other laboratory examinations deemed necessary within the same
period and shall pay fees herein above provided. The results of the physical
examination, chest x-ray, stool examination and other laboratory examinations shall
be contained in the medical or health certificate to be issued by the City Health
Officer.
(2) The Chest x-ray, stool examination, and other laboratory results shall be
presented first before the physical examination is conducted. The medical certificate
fee shall be paid for before the certificate is issued.
(3) No person shall be granted any permit to engage in the manufacture,
preparation, serving or handling of food in whatever form unless he undergoes a
medical examination as herein above provided and is found fit to engage in the said
business by the City Health Officer or his duly authorized representative as contained
in the medical certificate to be issued under this section.
(4) Employees, guest relations officers (GRO's), hostesses, dancers, dance
instructors, singers, band players, stage and other performers of dance halls, day and
night clubs, videokes and other establishments primarily devoted for entertainment are
hereby required to undergo physical examination, chest x-ray and the required
laboratory examinations once every six (6) months and to see to it that they have been
issued their respective medical certificates required under this Ordinance. In addition,
GRO's, hostesses, and other performers as required by P.D. 856 shall undergo
laboratory examination every 2 weeks.
(5) Owners, managers and operators of dance halls, day and night clubs,
videokes and other establishments devoted primarily for entertainment shall not hire
or permit their employees, guest relations officers, hostesses, dancers, dance
instructors, singers, band players, stage and other performers to work in their
establishments without having undergone physical examination, chest x-ray and the
required laboratory examinations and having been issued the necessary medical
certificate. The presence of workers without permits in the establishment shall be
prima facie evidence that the owners, operators, managers of the establishment
violated this Ordinance.
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101
(6) Persons seeking employment in establishments not covered by paragraphs

1 and 4 of this Section and P.D. 856 and P.D. 522, where a medical certificate is a
pre-employment requirement, shall present their chest X-ray results or other
laboratory procedures deemed necessary to the City Health Officer before the issuance
of a medical certificate.
(7) The City Health Officer shall keep a record of the physical and other
health examination conducted and copies of the medical certificates issued, which
shall include, among others, the name of the individual examined, the date and the
purpose for which the examination was conducted.
Penal Provisions:
Owners, operators or managers, or persons in charge of day and night clubs,
videokes and other establishments primarily devoted for entertainment who shall hire
or permit any person required under this Ordinance to undergo physical examination,
chest x-ray and the required laboratory examinations to work without undergoing such
examination shall be penalized by a fine of Five Thousand Pesos (Php 5,000.00) or
imprisonment of not less than six (6) months but not more, than one (1) year, or both,
such time and imprisonment at the discretion of the Court. The presence of such
persons within the premises of the establishment shall be prima facie evidence that the
owners, operators, managers or persons in charge thereof violated this Ordinance.
Any person required to undergo physical examination, chest x-ray and
laboratory examinations before engaging in business or exercising his occupation who
shall be found violating this Ordinance shall be punished by a fine of Five Thousand
Pesos (Php 5,000.00) or imprisonment of not less than six (6) months but not more
than one (1) year or both such fine and imprisonment in the discretion of the Court. In
case the offender shall be punished by a fine and he shall be found insolvent, then he
shall suffer imprisonment at the rate of Php 50.00 a day.
Administrative Fines.
(1) The owner, operator, manager or person in charge of any day or night club
or any other establishment primarily devoted for entertainment who shall be found to
violate this Ordinance may settle his obligation by paying to the City Treasurer the
amount of Five Thousand Pesos (Php 5,000.00) within 72 hours from apprehension.
Whereupon, he shall no longer be subject to prosecution for violation of this
Ordinance.
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102
(2) Any person required to undergo physical and medical examination before
engaging in business or exercising his occupation who shall be found to violate this
Ordinance may settle his obligation by paying the amount of One Thousand Pesos
(Php 1,000.00) to the City Treasurer. Whereupon, he shall no longer be subject to
prosecution for violation of this Ordinance.
C. SERVICE FEES OF THE OFFICE OF THE CITY VETERINARY AND
AGRICULTURAL SERVICES.
IMPOSITION OF FEES. The City Veterinarian shall impose and the City
Treasurer shall collect for services rendered, the following laboratory fees:
A.
B.
C.
D.
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Artificial Insemination, per head

(a)
Swine
(b)
Cattle and Carabao
Php 100.00
250.00
Natural Insemination
(a)
Buck
250.00
(b)
Bull
400.00
(c)
Boar
250.00
Deworming
(a)
Large Cattle, per head
200.00
(b)
Dogs and Cats, per head
150.00
(c)
Chicken, per 100 heads
50.00
Castration, per head
500.00
(a)
Large Cattle
500.00
(b)
Sheep and Goat
300.00
(c)
Dogs and Cats
300.00
103
E.
F.
Caesarean Section
(a)
Dog
2,500.00
(b)
Cat
2,500.00
Spaying, per head

(a)
Dog
2,500.00
(b)
Cat
2,500.00
SECTION 98.
Clearance Fees. There shall be paid for each clearance
certificate issued by the Offices of the City Prosecutor, Courts, Philippine National
Police, Sheriff, the Department of Interior and Local Government, the Sangguniang
Panlungsod and other offices of Batangas City Government, the following fees:
(a)
For employment, scholarship,

study grant
Php 50.00
(b)
For change of name
100.00
(c)
For application for Filipino citizenship
500.00
(d)
For passport or visa application
50.00
(e)
For firearms permit application
300.00
(f)
For other purposes
50.00
Time of Payment. The fees provided under this Section shall be paid to the
City Treasurer upon application for the clearance.
SECTION 99.
Civil Registry Fees. The following fees shall be collected
for services rendered by the Civil Registrar's Office:
1.
Copyright 2015
Marriage fees
(a)
Application fee for marriage
(b)
Marriage license fee
(c)
Family planning seminar fee
Php 100.00
100.00
50.00
104
2.
(d)
Marriage counseling fee
(e)
Solemnization fee
100.00
Registration Fees
A.
Court Decrees
(a)
Legal Separation
200.00
(b)
Annulment of Marriage /
Divorce/Revocation of
Divorce
300.00
Absolute Nullity of
Marriage
100.00
(c)
(d)
Adoption
Foreign
Local
300.00
200.00
(e)
Recognition or acknowledgement
of natural children or
impugning or denying
recognition
200.00
(f)
Judicial determination of
affiliation
200.00
Custody of minor and

guardianship
200.00
(h)
Naturalization
500.00
(i)
Repatriation or voluntary
renunciation of citizenship
500.00
(j)
Correction of entries
100.00
(k)
Presumptive Death
100.00
(l)
Partition and distribution
(g)
Copyright 2015
50.00
105
of properties of spouses and

delivery of the children's
presumptive legitime
200.00
B.
Other Court Orders and/or Decrees
100.00
C.
Legal Instruments
(a)
Election of citizenship
(b)
Affidavit of oath of allegiance

of a wife and/or children's
choice of citizenship
200.00
(c)
Mother's Acknowledgement
(d)
Acknowledgement/Admission
of Paternity
100.00
(e)
Affidavit of legitimation
100.00
(f)
Certificate of legal capacity

to contract marriage
100.00
Marriage settlement and any

modification thereof
100.00
(h)
Affidavit of Reappearance
100.00
(i)
Authorization and ratification

of artificial insemination
200.00
(j)
Waiver of rights/interests of
absolute community of
property
(g)
3.
100.00
100.00
Additional fees for delayed registration of all registrable documents:

(a)
(b)
Copyright 2015
100.00
After 30 days from date of

finality of court decisions or
administrative bodies
100.00
After 30 days but within the
106
(c)
(d)
4.
year of birth and death
100.00
After 15 days from date of

marriage
100.00
Thereafter, for each year

of delay (birth, marriage,
and death)
100.00
Issuance of Civil Registry documents

(Birth, Marriage, Death, and Others)
(a)
Certified true or photocopy

of documents for:
Travel abroad
Local employment/reference
Visa/Embassy Requirement
(b)
Transcription for:
Travel abroad
Local employment/reference
Visa/Embassy Requirement
(c)
(d)
(e)
(f)
(g)
5.
Copyright 2015
50.00
50.00
50.00
50.00
50.00
50.00
For Documents using

Security Paper
100.00
For Certification of No
Marriage
300.00
Certified photocopy of
registered Court Decrees
Certification of Family
Composition
Certification of any Civil
Registry Document not
mentioned above
50.00 per page
500.00
50.00
Fees and charges for filing petition for

Change of First Name/Correction of
107
clerical error as mandated under Republic

Act No. 9048 and its Implementing Rules
and Regulations.
A.
Filing Fee
(a)
(b)
B.
3,000.00
Petition for correction

of clerical error
1,000.00
Service Fees
(a)
(b)
6.
Petition for change of

first name
Migrant Petition for

change of first name
Migrant Petition for
correction of clerical error
500.00
Fees and charges for Republic Act 9255

Affidavit to Use the Surname of the
Father (AUSF)
A.
B.
C.
Regular Fee
(a)
Filing fee
300.00
(b)
Registration of AUSF
100.00
(c)
Annotation Fee
100.00
Discounted Fee (if client has

Certificate of Indigency)
(a)
Filing fee
50.00
(b)
Registration of AUSF
50.00
(c)
Annotation Fee
50.00
Service Fee
Out-of-Town Change of Surname
Copyright 2015
1,000.00
100.00
108
7.
8.
Documents procured through Batch

Request System (BREQS)
(a)
Birth Certificate
75.00
(b)
Marriage Certificate
75.00
(c)
Death Certificate
75.00
(d)
Certificate of No Marriage
70.00
Other Services Fees

(a)
Supplemental Report
100.00
(b)
Annotation on registered
birth, marriage, death
certificate per outside zone
court decrees
100.00
Out-of-town registration
of birth, death, marriage
200.00
Parental Consent or Advice

to Marry
100.00
Endorsement to NSO fee
100.00
(c)
(d)
(e)
SECTION 100. Secretary Fees. The following fees are hereby imposed
on every person securing a copy of official records on documents in any of the offices
of the City, except the Civil Registry.
1.
For every 100 words or fraction

thereof, excluding the certification
and other notations
Php 50.00
2.
Where the copy to be furnished

is in a printed form, per page
50.00
For each certificate of correctness

of a document of an office written
on the copy thereof, per page
50.00
3.
Copyright 2015
109
4.
5.
6.
7.
For certifying the official act of

a Judge or other judicial certifications
50.00
For certified copy of any paper,

decision, or judgement which any
person is entitled in connection
with judicial proceedings, for every
100 words
50.00
For certification of photocopies

reproduced by copying machine,
per page
50.00
Computer print out for taxes and

copies of other documents not
herein enumerated
100.00
SECTION 101.
Assessor's Annotation Fees.
Imposition Fees.
A. Annotation Fees There shall be collected from every person requesting
the annotation of certain documents on the face of the Tax Declaration at the City
Assessor's Office the following fees:
(1)
If the transaction contained in the

presented document involves an
amount of Php 3,000.00 or less
Php 20.00
For every Php 1,000.00 in excess

of Php 3,000.00 but not to exceed
Php 10,000.00
10.00
(3)
For each release of mortgage
50.00
(4)
For each document that involves

no amount of money such as, but
not limited to, lis pendens
50.00
(2)
B.
Certification Fees
(1)
Copyright 2015
For each page of certified true copy
110
of document/Tax declaration
(2)
(3)
50.00
For each certification of:

(a)
Tax declaration
50.00
(b)
Non-improvement
50.00
(c)
Property Holdings
50.00
(d)
No Mortgage
50.00
(e)
Tax Mapping
50.00
(f)
All other related

assessment records
50.00
For each certification of photocopies

of base maps and blue print and
other related assessment records
SECTION 102.
50.00
Processing Fees for Zoning or Locational Clearance.
Imposition of Fees. The following fees for zoning or locational clearance,

development permit and other clearances/permits for use, development and occupancy
of land, construction, erection, repair, renovation, alteration, improvement, use and
occupancy of buildings/structures/support facilities and accessory structures, and/or
project/activity to be undertaken, established, developed, maintained, or operated
within the jurisdiction of Batangas City shall be collected by the City Treasurer or his
authorized deputies from their respective owners, contractors, developers or operators,
to wit:
A.
Zoning/Land Use Certification Fee
B.
Zoning/Locational Clearance Fees

(1)
Copyright 2015
Php 200.00
Single residential structure the

costs of which are:
(a)
Below Php 10,000.00
100.00
(b)
Php 10,000.00 or more but

less than Php 30,000.00
120.00
111
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(j)
(2)
(b)

200.00

400.00

600.00

less than Php 1,000,000.00
800.00
Php 1,000,000.00 or more

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

but less than Php
4,000,000.00
2,000.00
Php 4,000,000.00 and over
2,500.00
For the first Php 50,000.00

of the project cost
For every additional Php
50,000.00 of the project
cost or a fraction thereof
100.00
80.00
Apartelle/Pension House/Lodging House

(a)
(b)
Copyright 2015
130.00
Apartment/Townhouse/Dormitory
(a)
(3)


of the project cost
200.00

50,000.00 of the project cost
or a fraction thereof
100.00
112
(4)
Institutional buildings/structures /
establishments projects such as
schools, hospitals and other uses
enumerated in the Zoning Ordinance,
based on the following project costs:
(a)
(b)
(5)
(b)
80.00

of the project cost
1,000.00
200.00
Establishment/Operation of Commercial
Project based on the following project
costs/capitalization/working capital
(a)
(b)
(c)
(d)
Copyright 2015

100.00
Development and construction of

commercial or industrial
projects/establishments/buildings /
structures/supporting facilities
including equipment and
machineries based on the
following project costs:
(a)
(6)

of the project cost

300.00

500.00

800.00
Php 10,000.00 to 50,000.00
1,000.00
113
(e)
(7)
(b)
(b)
(b)
Copyright 2015

1,000.00
200.00

of the project cost
1,000.00
200.00
Site development for commercial,

industrial and other development
purposes based on the following
project costs, per square meter of
the total land area:
(a)
(10)

of the project cost
Special Uses/Projects and related

activities/uses based on the following
projects costs:
(a)
(9)
200.00
Airport/Seaport/Harbor and related

project/facility based on the
(a)
(8)

cost/Capitalization/working
capital or a fraction thereof
For the first 5,000 sq. m. of

the total land area
2.20/sq. m.
For every additional land

area, per square meter or a
fraction thereof
0.50/sq.m.
Repair/Renovation/Alteration Permit
of commercial and industrial projects /
structures/buildings based on the
114

(a)
(b)
C.
For the first Php 50,000.00 of

the project cost
200.00
Locational Clearance/Development Permit Fees

(1)
Approval of Residential Subdivision

Project
(a)
Preliminary Approval /
Locational Clearance Fee
(1)
(2)
(b)
(2)
(c)
For the first 5,000

square meters of the
total land area
For every additional
land area, per square
meter or fraction thereof
2,000.00
1.00
Development Permit Fee

(1)
For the first 5,000

total land area
4,000.00

meter or a fraction
thereof
2.00
Alteration of Plan Fee

(imposed on land area
affected)
(1)
Copyright 2015
1,000.00
For the first 500

area affected
5,000.00
115
(2)
(d)
(1)
Below 1.0 hectare
3,000.00
(2)
1.0 hectares or more

but less than 3.0
hectares
5,000.00

but less than 6.0
hectares
7,000.00

but less than 10
hectares
10,000.00
10 hectares and over
20,000.00
(4)
(5)
(2)
Change of Name of
Subdivision Project
1,000.00
Approval of Condominium Project

(a)
Preliminary Approval /
Locational Clearance Fee
(1)
(2)
Copyright 2015
5.00
Transfer of Ownership of
Subdivision Project with the
following area:
(3)
(e)

meter or a fraction
thereof
For the first 500 square

meters of the total floor
area of the building
floor area of the
building, per square
meter or a fraction
thereof
1,000.00
3.00
116
(3)
(b)
(2)
(2)
(2)
200.00
For the first Php

cost
2,000.00

Php 50,000.00 of the
project cost or a fraction
thereof
150.00
For every square meter or

a fraction thereof of the
total land area
5.00
For every square meter or

a fraction thereof of the total
floor area
5.00
Approval of Economic and Socialized

Housing Project
(a)
Copyright 2015

2,000.00
Conversion of existing structure

to condominium
(1)
(3)
For the first Php

cost
Alteration of Plan Fee (imposed

on affected area) based on the
following projects costs:
(1)
(d)
3.00
Development Permit Fee based

on the following project costs:
(1)
(c)
For every square meter

of the total land area or
a fraction thereof
Preliminary Approval/Locational
117
Clearance Fee
(1)
(2)
(b)
(c)
(d)
(4)

fraction thereof
800.00
0.50

(1)
For the first 5,000 square

meters of the total land area 1,500.00
(2)
For every additional square

meter or a fraction thereof
of the total land area
1.00
Alteration of Plan Fee (imposed

on affected area)
(1)
For the first 500 square meters

3,000.00
(2)

meter or a fraction thereof of
the total land area
Additional on floor area of houses /

buildings sold with lot, per square
meter
3.00
5.00
Approval of Memorial Park/Cemetery Project

(a)
Copyright 2015

meters of the total land area
Clearance Fee
(1)

(2)

fraction thereof
1.00
118
(b)
(c)
(5)
(1)

(2)

fraction thereof
2.00
Alteration of Plan Fee (imposed on

affected area)
(1)
For the first 500 square meters

of the affected area
3,000.00
(2)
For every additional land area

per square meter or a fraction
thereof
5.00
Approval of Commercial
Subdivision/Estate Project
(a)
(b)
(c)
Copyright 2015
Clearance Fee
(1)

(2)

fraction thereof
1.50

(1)

(2)

fraction thereof
2.50

affected area)
119
(1)
(2)
(6)
(b)
(c)

fraction thereof of the
affected area
5.00
Clearance Fee
(1)

(2)

fraction thereof
1.50

(1)

(2)

fraction thereof
2.50
Alteration of Plan Fee

(imposed on affected area)
(1)
(2)

meters of the affected area
meter of area affected or a
fraction thereof
5,000.00
5.00
Approval of Farmlot Subdivision Project

(a)
Copyright 2015
5,000.00
Approval of Industrial Subdivision/Estate

Project
(a)
(7)

meters of the affected area
120
Clearance Fee
(1)
(2)
(b)
(c)
D.

meters of the total land area
fraction thereof
(1)

(2)

fraction thereof
1.00

affected area)
(1)

(2)

fraction thereof
1.50
Land Use Reclassification Fees

1.
Application Filing Fee
2.
Final Processing Fee
2,000.00
1.00
Zoning Inspection Fees for Application for

Occupancy Permit
1.
Copyright 2015
0.50
Per square meter or a fraction thereof

E.
800.00
Residential Building the actual cost of

which are as follows:
121
(a)
Php 100,000.00 or less
100.00
(b)
More than Php 100,000.00

but less than Php 300,000.00
150.00

200.00

250.00

300.00
Php 1,200,000.00 or more but

350.00
Php 2,000,000.00 and above
500.00
(c)
(d)
(e)
(f)
(g)
2.
Apartment/Townhouse/Dormitory
(a)
(b)
3.
(b)
10.00
For the first Php 50,000.00 of the

actual cost
For every additional Php 50,000.00
of the actual cost or a fraction thereof
300.00
10.00
Institutional projects/buildings such as

schools, hospitals and other buildings /
activities enumerated in the zoning ordinance
on the following actual costs:
(a)
Copyright 2015

200.00
Apartelle/Pension House/Lodging House

(a)
4.

actual cost

actual cost
300.00
122
(b)
5.
(b)
500.00

10.00
Application Processing Filing Fee

a.
Residential
b.
Commercial/Industrial
10,000.00
c.
Institutional
10,000.00
d.
Apartment/Townhouse/Dormitory 10,000.00
3,000.00
Locational Clearance For Signs

1.
Per Sign board
200.00
2.
Per Illuminated sign
200.00
3.
Per Streamer/banner
30.00
4.
Per Poster
20.00
5.
Structural support for sign

a.
b.
Copyright 2015

actual cost
Variance Fees
1.
G.
10.00
Commercial/Industrial Building/Structure
Support facilities/Projects/Activities
including machineries and equipment based
on the following actual costs:
(a)
F.

for the first Php 20,000.00 of the

cost of the structural support
200.00
for every additional Php 20,000.00

of the cost of structural support or
123
fraction thereof
H.
50.00
Research fee on the following cases /

Applications/projects:
1.
Foreshore Leases Applications
10,000.00
2.
Other cases/application/projects
5,000.00
I.
Appeal Filing Fee in the Zoning Board of Appeals 1,000.00
J.
Certified True Copy of Zoning Documents

- Per page
K.
L.
50.00
Certified true or photocopy of Zoning/Land Use Map

- bond size, colored
50.00
- bigger size
75.00
Certified photocopy of Zoning Ordinance

and of Land Use Plan
10.00 per page
Cost of photocopy of document for the account

of interested party
Administrative Provision. All permits issued hereunder shall expire upon
the completion of the project or if the project wherein the permit was issued was not
started/initiated within a period of one (1) year.
Penal Provisions:
Any person found guilty of violating any provisions of this Section shall be
than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than six (6)
months nor more than one (1) year, or both at the discretion of the court. If the
violator is a corporation, partnership, or association, the penalty shall be imposed on
its president, manager or a person directly in charge of the project.
Administrative Fines: A fine of Five Thousand Pesos (Php 5,000.00) for every
day of violation of zoning/locational clearance/development permit shall be imposed,
Copyright 2015
124
but not to exceed the maximum of each of the violations herein below provided:
Fines in Pesos
(Administrative)
a.
b.
Violation of clearance/permit as to
use, area, and location
Violation as to use
Violation as to area
Violation as to location
Violation of terms and conditions of CZC/LC/DP

Lacking clearance from DENR
Non-compliance of other government
Requirements
On CZC/LC/DP
Misrepresentation
Setback/Basement
Expansion, alteration improvement
c.
5,000.00 50,000.00
5,000.00 50,000.00
5,000.00 50,000.00
5,000.00 50,000.00
5,000.00 20,000.00
5,000.00 20,000.00
5,000.00 50,000.00
5,000.00 20,000.00
5,000.00 50,000.00
5,000.00 50,000.00
Other Violations
Without CZC/LC/DP
Expiration of Temporary Use Permit
Illegal Construction
Other Violations of this Ordinance
Including its Implementing Rules
and Regulations not specifically
herein stated
SECTION 103.
5,000.00 50,000.00
5,000.00 20,000.00
5,000.00 50,000.00
5,000.00 10,000.00
Registration Fees on Fishing Boats and Motorboats.
Imposition of Fees. There shall be collected the following annual

registration fees from the owner of each fishing boat or motor boat of three (3) tons or
less operated within Batangas City
Amount of Fee
Per Annum
a.
Copyright 2015
Motorized with engine of 10 horse power or less
Php 200.00
125
b.
Motorized with engine of more than 10 horse power
c.
Non-motorized fishing boats
300.00
50.00
Administrative Provision. The City Treasurer shall keep a register of all

fishing boats and motorboats issued a Mayor's Permit which shall contain among
others, the name and address of the owner.
SECTION 104. Permit Fees on Heavy Equipment and Other Agricultural
Machinery for Rentals.
Imposition of Fee. There shall be collected an annual permit fee for each
agricultural machinery or heavy equipment being offered for rentals from operators of
the said machinery renting out said equipment within Batangas City at the following
rates:
Crane
Php 2,000.00
Tractor
1,000.00
Bulldozer
1,000.00
Grader
1,000.00
Forklift
1,000.00
Pay loader
1,000.00
Road roller
1,000.00
Cement Mixer
600.00
Jackhammer
600.00
Stone Crusher
600.00
Backhoe
1,000.00
Other agricultural machinery
or heavy equipment not enumerated above
500.00
Time and Manner of Payment The Mayor's Permit fee imposed herein shall
be payable on or before January 31 of every year.
Administrative Provision The City Treasurer shall keep a registry of all
heavy equipment and agricultural machinery which shall include the following
information: (1) make and brand of the heavy equipment; (2) name and address of the
owner; (3) year model; and (4) capacity.
SECTION 105.
Permit on Hauling and Trucking Services.
Imposition of Fees. There shall be collected an annual permit fee of Php

Copyright 2015
126
1,000.00 on every person engaged in the business of hauling and trucking services
operating within the City.
Administrative Provisions (a) The Mayor's Permit shall be issued only to the
hauling operator or trucking firm after the payment of the required fee to the City
Treasurer.
(b) The load capacity of roads and bridges shall be observed by the hauling or
trucking operator.
(c) The hauler shall also observe carefully the proper loading of logs, sugar
cane, cattle, fowls, swine, and other kinds of cargoes and that the same are securely
piled and properly covered.
(d) The Mayor's Permit shall be carried at all times in each truck for which
the permit has been issued. Photocopies of the same shall be sufficient compliance
hereof.
SECTION 106.
Fire Inspection Fee.
Imposition of Fees There is hereby levied and imposed a fire inspection fee
on all business establishment in Batangas City at the following rates:
Amount of Fee
Per Annum
a.
b.
c.
Heavy industries such as power plants,

refineries, petrochemical plants and
liquefied petroleum plants and compressed
natural gas
Medium and light industries such as flour
mills, mills
500.00
For the use or occupancy of buildings,

structures, facilities, or their premises
including the installation of fire protection
and fire safety equipment:
1.
Copyright 2015
1,000.00
Assembly buildings such as leisures,

theaters, auditoriums, cockpits, grandstands,
boxing areas, convention halls, concert halls,
127
race tracks, sports complexes, and the like
300.00
Education/institutional buildings such as

schools, universities, hospitals, nursery and
kindergarten schools, day care centers, civic
centers, and the like
300.00
Industrial/commercial buildings or
establishments, retailers/wholesalers,
distributors, importers, exporters,
manufacturers, producers, assemblers,
distillers and compounders, brewers
300.00
4.
Eateries/canteens/carinderias
200.00
5.
Amusement places, such as night clubs,

sauna and bath houses, pub houses, disco,
beer houses, bar, cocktail lounges, etc.
200.00
6.
Service contractors
100.00
7.
Lessors of real property, per unit, and hotels,

pension inns, motels, boarding houses, per
unit/chamber/room
100.00
8.
Offices of professionals
75.00
9.
Sari-sari stores
50.00
2.
3.
d.
Copyright 2015
Storage Occupancies:
1.
Lumberyards
350.00
2.
Combustible solids
350.00
3.
Flammable liquids
350.00
4.
Flammable gases
350.00
5.
Warehouse (highly combustible materials)
300.00
6.
Warehouse (low combustible materials)
200.00
128
e.
f.
g.
7.
Parking garage
200.00
8.
Cold storage
300.00
9.
Grains and foods
200.00
10.
Others
100.00
Processing of Building Plans

1.
Residential
100.00
2.
Commercial
200.00
3.
Industrial
200.00
4.
Others
100.00
For storage handling and/or use/installation of

liquefied petroleum or other types of compressed
gas system in bulk storage, per gallon of water
capacity:
1.
Not more than 500 gallons
200.00
2.
Over 500 gallons up to 2,000 gallons
300.00
3.
Over 2,000 gallons up to 5,000 gallons
600.00
4.
Over 5,000 gallons up to 50,000 gallons
5.
Over 50,000 gallons up to 200,000 gallons 2,000.00
6.
Over 200,000 gallons up to 500,000 gallons 2,500.00
7.
Every additional 1,000 gallons or fraction

thereof in excess of 500,000 gallons
50.00
For liquefied gas installation not in bulk, per gallon

of water capacity:
1.
Copyright 2015
1,500.00
5 up to 20 gallons
30.00
129
2.
Over 20 gallons up to 50 gallons
40.00
3.
50.00
4.
60.00
5.
70.00
6.
80.00
7.
Every additional 100 gallons in excess

of 500 gallons
70.00
8.
Transportation and/or conveyance of

explosives, flammable or combustible
materials by means of motor vehicle or
other means of transportation per month
100.00
Time and Manner of Payment The fees imposed in this Section shall be paid
to the City Treasurer upon application for inspection with the Office of the City
Mayor through the Chief of the Fire Department before the permit is granted or before
it is renewed.
Administrative Provisions The Chief of the Fire Department shall have the
duty of inspection and supervision over the location and the manner of storing
inflammable, explosive or highly combustible materials in accordance with the rules
and regulations on fire prevention and protection. If in his judgment, the location and
manner of storing such materials or the installation of the storage system or in the
cooking appliances constitute a fire hazard, he shall issue an order to the possessor
directing that the same shall be stored elsewhere or removed within twenty four (24)
hours.
Unless otherwise provided in existing laws, ordinances and rules and
regulations, the inspection shall be conducted annually and as often as he may deem
necessary.
Applicability Clause All other matters relating to fire inspection and
issuance of permits shall be governed by the pertinent provisions of PD 1185 (Fire
Code of the Philippines) and other existing laws, rules and regulations.
SECTION 107.
Copyright 2015
Fees For Storage of Explosive Materials or Substances.
130
Imposition of Fees. In addition to the rental fee for the use of existing
facilities owned by the City Government in the storage for explosive materials or
substances, every person desiring to use the government facilities shall pay the
following monthly storage fees:
Amount of Fee
Per month
Dynamite sticks
Php 100.00/case
Blasting caps
40.00 per hundred pieces
Safety fuses
20.00/hundred ft. length
Electric caps
40.00/hundred pieces
Time of Payment The fees imposed in this section shall be paid to the City
Treasurer one (1) month before the permit to use the said facilities is granted.
Administrative Provisions Every person, before storing any kind of
explosive materials or substances, shall first secure a clearance therefor from the
Director of the Philippine National Police Firearms and Explosives Unit and a
Mayor's permit.
No building or structure of any kind shall be permitted as storage of any
explosive materials or substances within a three hundred meter (300m.) radius from
any residential area.
CHAPTER VII
City Charges
SECTION 108.
Market.
Definitions. When used in this Section

(a)
Copyright 2015
"Ambulant, Transient Vendors" shall mean any person who does

not hold a regular lease to any stall or does not occupy a definite
and/or permanent place in the public market, but one who comes
either daily or occasionally to sell his wares by sitting or by moving
about from place within the designated area.
131
(b)
"Contract of Lease" shall mean the document which grants to the

lessee/tenant the right to occupy the stall.
(c)
"Public Market" refers to any place, building or structure of any

kind, designated as such by the Sangguniang Panlungsod.
(d)
"Market Premises" refer to any open space in the market

compound or part of the market lot consisting of bare ground, not
covered by market buildings, usually occupied by transient vendors
specially during market days.
(e)
"Market section" refers to a subdivision of the market, housing one

class or group of allied goods, commodities or merchandise and
shall include fixed stalls and tiendas.
(f)
"Tenant/Lessee" shall mean the awardee and recipient of an award.
(g)
"Temporary stalls" shall mean a space in the market compound or

part of the market usually occupied and designated to temporary
stallholder securing temporary permit to operate.
(h)
"Temporary stallholder" shall mean any person who does not hold
a regular lease to any stall but occupies a definite and permanent
place in a designated area in the public market and who comes
daily to sell his wares in his designated area.
SECTION 109. Market Sections and Market Fees. For purposes of this
section, the Public Market of Batangas City shall be divided, as follows:
Copyright 2015
(a)
Fish Section Fresh, salted, and dried fish, clams, oysters,

lobsters, shrimps, seaweeds, and other sea foods or marine
products.
(b)
Meat Section Fresh meat from cows, carabaos, horses, goat,

sheep, swine and fowls.
(c)
Dry Goods Section All kinds of textiles, ready made dresses and
apparels, drugs, toiletries, novelties, shoes, laces, kitchen wares,
glass wares, handbags, bags, school supplies and hardware.
(d)
Grocery and Sari-sari Store Section all kinds of cakes, butter,
132
cheese, confectioneries, candles, canned or heated foods,

beverages, soft drinks, flour, rice, oatmeal, ham, bacon, sugar, nuts,
sauce, onions, garlic, potatoes, eggs, sausages, corn, mongo, starch,
salt, soap and other household or food products including firewood
and charcoal.
(e)
Fresh fruit and Vegetable Section
(f)
Eatery Section which shall include carinderia, coffee shop,

restaurant, bake shop and other similar kinds
Imposition of Fees. There shall be collected from the lessees of stalls in the
City Market the following fees, per square meter or fraction thereof, per day:
Market I
Market II
Fruits and Vegetables, Meat, Fish and

Carinderia Sections
5.55
Other Sections
4.30
Fruits and Vegetables, Meat, Fish and

Carinderia Sections
5.55
Other Sections
3.05
Market III
3.55
Beginning the year 2011 and every year thereafter, the amount of fifty centavos
(Php 0.50) shall be added to the rates herein-above enumerated until the target amount
of eight pesos (P8.00) is reached. Thereat, the additional market fee shall be fixed at
Eight Pesos (P8.00).
Market Entrance Fee. In lieu of the regular market fees based on the space
occupied, a market entrance fee shall be collected from transient vendors of the
commodities listed below with the corresponding rates as follows:
(1)
Fish and other seafood

(a)
Tambacol, per head.

Extra big size, 1 meter long or more
15.00
Big size, 1/2 m. or more but less than 1 m long 8.00
Medium size, 1/4 m. or more but less than
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133
1/2 m. long
Small size, less than 1/4 m. long
(b)
Maliputo or lumulukso, Lapu-lapu, maya-maya,

muslo, pipikat and the like
Standard cooler
Medium cooler
Jumbo cooler
Super Jumbo cooler
For every standard or regular box of tulingan,

hiwas, galunggong, miralya, tilapia and the like 40.00
(d)
For every standard cooler of small shrimps
30.00
(e)
For big box of balak-balak
15.00
(f)
For standard box of dried shrimps (hipon

or hibe)
30.00
For every pot of cooked tulingan, hiwas,

galunggong and the like
6.00
(h)
For every standard box (50 cm. long x 25

cm. wide and 20 cm. deep) or its equivalent
of salted fish such as hawot, tinapa, sapsap,
malubaybay and the like
10.00
For every box, other than standard of

tulingan, hiwas, galunggong, dilis, miralya,
guno, pauto and the like
10.00
(j)
For every pail of alamang, apta and the like
10.00
(k)
For every standard cooler or balanan of

tawilis, bia, kanduli, bia-bian, bangus,
alimasag, alimango, shrimps (bigger size),
squid (lambor) and the like
50.00
(i)
Fruits and vegetables

(a)
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20.00
30.00
40.00
50.00
(c)
(g)
(2)
6.00
3.00
Except as herein otherwise provided, for fruits
134
and vegetables in any container the market fee

shall be two percent (2%) of its selling price
or prevailing price
(b)
(c)
For every sack of chico, sineguelas, santol

and Indian mango
Regular size
6.00
B-Meg size
8.00
For lanzones, sinturis, calamansi, rambutan,

atis and the like
Kopa size
4.00
Kaing (regular)
5.00
Kaing (medium)
8.00
Bulldozer size
10.00
Kaing with parka

(d)
(e)
(f)
(g)
(h)
(3)
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7.00
For every truckload or fraction thereof

of watermelon, melon, pineapple and the
like
350.00
For every jeepload of watermelon, melon,

pineapple and the like
150.00
For every plastic bag of ampalaya, eggplant,

radish and the like
3.00
For every sack or red bag of onions,

potatoes, sayote and the like
6.00
For all other kinds not mentioned above,

the market fee shall be two percent (2%)
of prevailing price.
Other Commodities
135
(a)
For every standard sack (50 kg.) of rice
(b)
For every standard sack of coffee, soy beans

(utaw), mani, balatong, kibal and the like
2.00
10.00
(c)
For every standard sack of salt
2.00
(d)
For every standard sack of rice bran (ipa)

trigo, palyat, and the like
2.00
(e)
For every standard sack of sugar
2.00
(f)
For every head of chicken, duck, goose, turkey

and the like
2.00
(g)
For every head of fighting cock
10.00
(h)
For every piece of sawali (2m x 4m)
4.00
(i)
For every bundle of beetle leaves (mam-in)
5.00
(j)
For every jeepload of pots or jars
50.00
(k)
For every truckload of pots or jars
100.00
(l)
For every 100 eggs (chicken or duck)
4.00
(m)
For every standard box of quail eggs
10.00
(n)
For all other similar items not mentioned

above, the fees shall be equivalent to two
percent (2%) of its selling or prevailing price
The transfer of fruits and vegetables from one vehicle to another vehicle or
from a vehicle to a buying station shall be deemed as sale transaction and shall be
subject to payment of market fees.
(4)
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Auction Market
(a)
Goat or piglets, per head
10.00
(b)
Swine or pig, per head
12.00
136
(c)
Large cattle, per head
15.00
In case the vendor for whom an entrance fee was collected occupies any space
with an area in excess of what he paid for, he shall be required to pay the correct
amount of the fee due thereon.
Duly licensed suppliers or distributors of goods, commodities, or general
merchandise of permanent occupants of market stalls, tiendas or other space as well as
the same occupants when they bring in goods, commodities or merchandise to
replenish or augment their stock, shall not be considered transient vendors required to
pay the entrance fee herein authorized.
Buying/selling station for agricultural products shall not be allowed outside the
public market. As used in this section, buying/selling station is any place where
agricultural products are purchased, sold or transacted for the purpose of wholesale to
other locality.
Time and Manner of Payment The rental fee imposed under this section
shall be paid to the City Treasurer or his duly authorized representative in the
following manner: Old Market, from day 1 to 10 of each month; JPM Market, day 21
to 20 of each month and in the New Batangas City Public Market, day 21 to 30 of
each month. The rental due from a new lessee shall be paid before the occupancy of
the market stall, or tienda.
Market entrance fee shall be paid daily in advance, for which purpose, cash
tickets shall be issued.
SECTION 110. Surcharge for Late or Non-Payment of Fees/Cancellation of
Lease. The lessee of a space, stall, or tienda who fails to pay the monthly rental fee
shall pay a surcharge of twenty-five percent (25%) of the total rental due. Failure to
pay the rental fee for two (2) months shall cause automatic cancellation of the contract
of lease of space or stall. The space or stall shall then be declared vacant and subject
to adjudication to any interested applicant in accordance with the Ordinance.
The City Treasurer may enter into a compromise agreement with the lessee for
the payment of delinquent account taking into account the amount involved and the
interest of the public, subject to the guidelines that may be promulgated by the Market
Committee.
SECTION 111.
Copyright 2015
Issuance of Official Receipts and Cash Tickets. The City
137
Treasurer or his duly authorized representative shall issue an official receipt as

evidence of payment of rentals for fixed stalls.
Cash tickets shall be issued to an occupant of the market premises or transient
vendor. The cash ticket shall pertain only to the person to whom it is issued and shall
be good only for the space of the market premises to which he is assigned. If a vendor
disposes of his merchandise by wholesale to another vendor, the latter shall be issued
new tickets if he intends to sell or actually sells the same merchandise, even if such
sale is done in the same place occupied by the previous vendor.
The cash tickets issued shall be torn in half, one half to be given to the space
occupant or vendor and the other half to be retained by the market collector/inspector
who shall deliver the same to the City Market Administrator to counter check his
records of cash tickets issued by him for that day.
SECTION 112. Vacancy of Stall and Adjudication to Applicants. Vacant
or newly constructed stalls shall be adjudicated to qualified applicants in the following
manner:
(1) The following shall have the privilege to lease public market stalls:
a.
Filipino citizens and residents of Batangas City for two (2) years
prior to the approval of this Ordinance shall have preference to the
lease;
b.
Cooperatives selling agricultural products, duly registered under

Republic Act 6938, otherwise known as the Cooperative Act.
(2) Notice of vacancy of vacant or newly constructed stalls shall be given for
a period of not less than ten (10) days immediately preceding the date fixed for their
award to qualified applicants to apprise the public of the fact that such stall is
unoccupied and available for lease. Such notice shall be posted conspicuously on the
unoccupied stall and the bulletin board of the market. This notice of vacancy shall be
written in the following form:
NOTICE
Notice is hereby given that stall No. __________ at Building or Pavilion
No. _________ of the _________________ market is vacant or will be vacated
on ___________. Any individual eighteen (18) years of age or more, or a duly
registered cooperative, with financial capability and is not legally incapacitated,
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138
desiring to lease this stall, shall file an application on the prescribed form
(copies may be obtained from the Office of the City Market Administrator
during office hours). In case there is more than one applicant, the award of the
lease of the vacant stall shall be determined by drawing of lots to be conducted
on ____________ at twelve o'clock (12:00) noon at the Office of the City
Market Administrator. This stall is located in the ______________ section.
City Market Administrator
(3) The application shall be made under oath. It shall be submitted to the
Office of the City Market Administrator by the applicant in person.
An application fee in the amount of Php 150.00 shall be paid by the applicant
to the Office of the City Treasurer or his duly authorized representative.
(4) It shall be the duty of the City Market Administrator to keep a register
book showing the names and addresses of all applicants for vacant stalls, the number
and description of the stall applied for by them, and the date and hour of the receipt by
the Market Administrator of each application. It shall also be the duty of the Market
Administrator to acknowledge receipt of the application setting forth therein the time
and date of receipt thereof.
The application shall be substantially in the following form
APPLICATION TO LEASE MARKET STALL
_________________
Address
_____________
Date
The City Market Administrator
City of Batangas
Sir:
I (for himself or as representative of a registered cooperative) hereby
apply for the lease of Stall No. ____ of the _____________ Market. I am
______ years of age, Filipino Citizen, single/married, residing at
_______________ and possessing legal and financial capability.
Should the above-mentioned stall be leased to me in accordance with the
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139
market rules and regulations, I promise to hold the same under the following
conditions:
(a)
That while I am occupying or leasing this stall, I shall at all times have
my picture and that of my helper (or helpers) conveniently framed and
hung up conspicuously in the stall together with all the required permits.
(b)
I shall keep the stall at all times in good sanitary condition and comply
strictly with all sanitary and market rules and regulations now existing
and may hereafter be promulgated.
(c)
I shall pay the corresponding rent for the stall in the manner prescribed
by the existing ordinances, rules and regulations.
(d)
The business to be conducted in the stall shall belong exclusively to me.
(e)
In case I engage helpers, I shall nevertheless personally conduct my

business.
(f)
I shall not sell or transfer directly or indirectly my privilege to the stall or

otherwise permit another person to conduct business therein.
(g)
That I agree that before I make any improvement on the leased premises
I will secure the written consent of the market administrator and that any
such improvement I make thereon shall become property of the City
Government without need of reimbursement to me.
(h)
Any violation on my part or on the part of my helpers of the foregoing

conditions shall be sufficient cause for the market authorities to cancel
or terminate my privilege to occupy the stall.
Very truly yours,
_________________
Applicant/Cooperative
T.I.N. _________
SUBSCRIBED AND SWORN TO BEFORE ME in the City of

Batangas, Philippines, this ___________ day of ________, _______, applicant
exhibiting to me his/her Community Tax Certificate No. ____________ issued
on __________ at Batangas City.
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140
NOTARY PUBLIC
(5) If on the last day set for filing of applications, there is no applicant from
residents of Batangas City, the posting of Notice of Vacancy prescribed-above shall
be repeated for another ten (10)-day period. If after the expiration of that period there
is still no such applicant, the stall affected may be leased to any Filipino Citizen. If
there are several Filipino applicants, the adjudication of the stalls shall be made
through drawing of lots to be conducted by the Market Committee. The result of the
drawing of lots shall be reported immediately by the Market Committee to the City
Mayor for approval.
No alien shall be permitted to lease any stall in the public market.
(6) The awardee shall furnish the City Treasurer two (2) copies of his picture
(1" x 1") immediately after the award of the lease. It shall be the duty of the City
Treasurer to attach one (1) copy of the picture to the application and the other copy to
the record kept for the purpose. In addition, the new Lessee shall pay an occupancy
fee which shall be non-refundable, in the following amounts:
Copyright 2015
(a)
Meat Section
(b)
Dressed Chicken Section
20,000.00
(c)
Dry Goods Section
20,000.00
(d)
Grocery Section
20,000.00
(e)
Sugar and Coffee Section
20,000.00
(f)
Fish Casa Section
30,000.00
(g)
Sari-Sari Store Section
20,000.00
(h)
Rice and Corn Section
20,000.00
(i)
Bake Shop Section
15,000.00
(j)
Drug Store Section
15,000.00
(k)
Gift Shop Section
15,000.00
(l)
Appliance Section
15,000.00
Php 30,000.00
141
Copyright 2015
(m)
Glassware Section
15,000.00
(n)
Fruit and Vegetable Section
15,000.00
(o)
Small Carinderia Section
15,000.00
(p)
Footwear Section
15,000.00
(q)
Coffee Shop Section
15,000.00
(r)
Cloth Section
15,000.00
(s)
Restaurant Section
15,000.00
(t)
Salt Section
10,000.00
(u)
Dried Fish Section
10,000.00
(v)
Fish Section
15,000.00
(w)
Repair service shops
15,000.00
(x)
Parlor shops
15,000.00
(y)
News stand
15,000.00
(z)
Lending
15,000.00
(aa)
Jewelry shops
15,000.00
(bb)
Native delicacies
15,000.00
(cc)
Tailoring and dressmaking shops
15,000.00
(dd)
Arts and Signs
15,000.00
(ee)
Barber shops
15,000.00
(ff)
All other stalls not mentioned

above that are existing or those
that may be created by the
Market Committee, collectible
on every transfer
15,000.00
142
Failure on the part of the awardee to pay the occupancy fee within fifteen (15)
days from being informed of the award shall forfeit his privilege to the lease thereof.
Vacancy of Stalls Before the Expiration of the Lease Should, for any reason,
a stall holder or lessee discontinue or is required to discontinue his business before the
lease expires, such stall shall be considered vacant and its occupancy shall be disposed
of in the manner prescribed in this section. However, if the vacancy is caused by the
death or physical disability of the stallholder, the stall may be administered by the
legitimate spouse, and in the latter's absence, the children by consanguinity in the
order of their ages for the unexpired portion of the lease. The heirs above-mentioned
of the said former stallholder shall be given preference to lease the vacant stall,
provided that a new occupancy fee is paid and the delinquency of the former
stallholder is fully paid.
(7) If there is a vacant stall for lease other than that stated in the preceding
paragraph, preference shall be given to the applicants who are not relatives of a
stallholder within the second degree of consanguinity or affinity.
(8) No person shall be permitted to possess, whether as original lessor,
sub-lessee, mortgagor or in any capacity more than one stall in his name.
SECTION 113. Annual Renewal of the Lease of Contract. The Contract
of Lease for a stall shall be for a period of one year renewable in the month of January
of each year, unless sooner terminated for violation of the Ordinance, market rules
and regulations and other existing laws related thereto.
SECTION 114. Lessee to Personally Administer His Stall. Any person
who has been awarded the right to lease a market stall shall occupy, administer, and
manage his stall. He may employ helpers who must be Filipino Citizens of good moral
character.
SECTION 115.
Prohibitions.
(1) Except on those places authorized by law, the peddling or sale outside the
public market site or premises of agricultural products or food stuffs, which easily
deteriorate, like fish and meat, among others, is hereby strictly prohibited, unless the
same are sold in a barangay market or similar establishment duly approved by the
government or sold in a meatshop and supermarkets with the approval of the National
Meat Inspection service, and the corresponding taxes and regulatory fees are paid.
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143
(2) No person shall utilize the public market or any part thereof for residential
or lodging purposes, nor shall the stall be used principally as stockroom or bodega or
for any purpose other than for peddling and vending of goods or other commodities.
(3) It shall be unlawful for any person to resist, obstruct, annoy or impede any
market employee or personnel in the performance of his duties nor shall the parents
allow their minor children to loiter in or around their stall or in the market premises.
(4) It shall be unlawful for any person to peddle, hawk, sell, or offer or
expose for sale or for any other purpose, any article in the passage way (pasilio) used
by the public in the market premises.
(5) It shall be unlawful for any person to drink, serve or dispense liquor or
any intoxicating drinks within the premises of the public market at any time.
Intoxicating drink shall include beer and any intoxicating beverage of similar nature.
(6) No person shall occupy more space than what is duly permitted or leased
to him.
(7) It shall be unlawful for any person to remove, or install electrical wiring
or water connection or make any improvement or construction on the stall without
prior permit from the Market Administrator and approved by the City Mayor.
(8) It shall be unlawful for any person or lessee to keep the leased stall and its
premises in an unsanitary or unclean condition.
(9) It shall be unlawful to employ dummies or to sublease market stalls.
(10) It shall be unlawful for any person to stay inside the public market except
those duly authorized by law after the closing hours prescribed by the City Market
Administrator.
(11) The prohibition stated in Ordinance No. 9, s. 2004, Section 5 is hereby
included.
Administrative Penalty. Violation of any of the above prohibitions, rules
and regulations and conditions of contract by a lease holder shall cause the
cancellation of the lessee's permit and the revocation of the lease contract. The City
Market Administrator is hereby empowered to padlock or close the stall of the lessee
after due notice of the violation.
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144
Penal Provisions:
Any person found guilty of violating any provisions of this Section shall be
than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than six (6)
months nor more than one (1) year, or both at the discretion of the court. If the
violator is a corporation, partnership, or association, the penalty shall be imposed on
its president, manager or a person directly in charge of the project.
SECTION 116. Responsibility for Market Administration. The Market
Administrator shall exercise direct and immediate supervision, administration and
control over the public market and the personnel thereof, including those personnel
from other offices who have been detailed or assigned in the maintenance, security,
traffic, order, cleanliness and upkeep of the market and the market premises.
The Market Administrator shall not be responsible to the occupants of stalls for
any loss or damage caused by fire, theft, robbery, force majeure, or any other cause.
Articles or merchandise left in the public market during closure time shall be at the
risk of the stall holder or owner thereof.
In case articles or merchandise are found within the market premises, the
Market Administrator or his subordinate may take custody thereof and make the
necessary steps to return them to the owners. In case the articles are claimed within
twenty four (24) hours thereafter, they shall be returned to their owners upon payment
of actual expenses incurred in their safekeeping unless they have deteriorated as to
constitute a menace to public health, in which case, they shall be disposed of in the
manner decided by the City Market Administrator. In case, however, where the
articles have not deteriorated as to constitute a menace to public health, but have not
been claimed by the owner thereof, within the afore-stated time, they shall be disposed
of in the manner directed by the Market Administrator with due regard to public
health.
SECTION 117. Creation of the Market Committee. There is hereby
created a Market Committee composed of the City Mayor as Chairman, the City
Administrator, three (3) members of the Committee on Markets of the Sangguniang
Panlungsod, the City Treasurer, The City Legal Officer, The City Engineer, The City
Budget Officer, The City Health Officer, The City Market Administrator, one (1)
representative of the vendors in the Old Public Market and one (1) representative of
the vendors of the New Public Market, both of whom shall be appointed by the City
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145
Mayor, as members.
The Market Committee shall have the power to promulgate rules and
regulations necessary for the efficient and effective implementation of the provisions
of this Ordinance on markets which shall become effective upon approval of the City
Mayor.
The Market Committee shall have the power to impose penalties for violation
of the rules and regulations promulgated.
SECTION 118.
Slaughter and Corral Fees.
There shall be imposed the following fees:

A.
B.
Copyright 2015
Slaughter fee for public consumption, per head:

1.
Large Cattle Slaughter fee

Php 350.00
Inspection fee
25.00
Corral fee
25.00
Delivery van fee
25.00
2.
Hogs
Slaughter fee
Inspection fee
Corral fee
Delivery van fee
200.00
25.00
25.00
25.00
3.
Goats
Slaughter fee
Inspection fee
Corral fee
Delivery van fee
100.00
25.00
25.00
15.00
4.
Others
Slaughter fee
Inspection fee
Corral fee
Delivery van fee
100.00
25.00
25.00
25.00
For Home Consumption, per head

1.
Large Cattle Slaughter fee

Inspection fee
2.
Hogs
Slaughter fee
Php 250.00
25.00
150.00
146
C.
Inspection fee
25.00
3.
Goats
Slaughter fee
Inspection fee
50.00
25.00
4.
Others
Slaughter fee
Inspection fee
100.00
25.00
Inspection Fee for the inspection of meat

from all kind of animals coming from
sources outside Batangas City for sale in
the public markets
Php1.00 per kilo
Permit Fee The fee shall be paid to the City Treasurer or his duly authorized
representative upon application of a permit to slaughter with the City Veterinarian or
the Meat Inspector.
(a)
Slaughter Fee The fee shall be paid to the City Treasurer or his
authorized representative before the animal is slaughtered.
(b)
Corral Fee The fee shall be paid to the City Treasurer or his
duly authorized representative before the animal is kept in the City
corral or any place designated as such. If the animal is kept in the
City corral beyond the period paid, for, the fee on the unpaid
period shall first be paid before the animal is released from the
corral.
(c)
Post Mortem Fee The fee shall be paid to the City Treasurer or
his duly authorized representative before the meat is sold within
the City.
(d)
In case of lease to private person of the slaughterhouse, the

inspection fees shall be payable to the City Treasurer or his duly
authorized representative.
SECTION 119.
The Batching Plant.
A. Grant of Authority to Sell Products. The City Mayor is hereby authorized

to enter into a contract of sale or sell through his representative, the City Engineer, the
products of the Asphalt Batching Plant in an amount as specified hereunder with the
authority to determine the terms and conditions most favorable to the City
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147
Government.
1.
Item 310-Bituminous Ready Mix Asphalt

a.
Binder Course
1.
2.
3.
4.
5.
b.
Furnish (F)
Delivery (D)
Lay (L)
Roll (R)
Correction (C)
Furnish (F)
Delivery (D)
Lay (L)
Roll (R)
Correction (C)
Php 4,850.00
430.00
175.00
100.00
90.00
Item 301-Prime Coat

Furnished, Delivered and Sprayed
3.
Php 4,850.00
430.00
175.00
100.00
90.00
For Wearing Course

1.
2.
3.
4.
5.
2.
Per metric ton
15,200.00/drum
Item 302-Tack Coat

Furnished, Delivered and Sprayed
12,800.00/drum
In the sale of products, the following conditions are hereby incorporated:

a.
Minimum of 100 metric tons for F,D,L,R,C
b.
Minimum of 1 T/L for F and D
a.
A surcharge of Php 6.00/km/ton will be charged to Delivery Cost in

excess of 15 km from the plant
B. Grant of Authority to Lease Equipment and Machinery. The City

Mayor is hereby likewise given the authority to enter into a contract of lease subject to
reasonable terms and conditions most favorable to the City Government and rentals
hereunder stated with any person, natural or juridical, regarding the use of the
following equipment or machinery and other machinery that will be purchased in
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connection with the operation and maintenance of Asphalt Batching Plant.

Bitumen Distributor 4000 Liters not less than Php 1,620.00 per hour or
fraction thereof or based on the Association of Carriers and Equipment Lessors,
Incorporated (ACEL) rate or existing rental rate of the area equipment of the City
Engineer's Office or the Department of Public Works and Highways, whichever is
higher.
Asphalt Paver (2-4 Meters) not less than Php 1,800.00 per hour or fraction
thereof or based on the ACEL rate or existing rental rate of the area equipment of the
City Engineer's Office or the Department of Public Works and Highways, whichever
is higher.
Tractor Head 10 Wheels not less than Php 1,620.00 per hour or fraction
thereof or based on the ACEL rate or existing rental rate of the area equipment of the
is higher.
Low Bed Trailer (Steel Bed) not less than Php 1,100.00 per hour or fraction
thereof or based on the ACEL rate of existing rental rate of the area equipment of the
is higher.
Vibratory Compactor 10 Tonners not less than Php 1,200.00 per hour or
fraction thereof or based on the ACEL rate or existing rental rate of the area
equipment of the City Engineer's Office or the Department of Public Works and
Highways, whichever is higher.
Increase/Decrease in Price of Products and Lease of Equipment and
Machinery. The City Mayor, upon consultation with the City Engineer, may from
time to time increase or decrease the selling price of the products of the Asphalt
Batching Plant and the rentals for the lease of its equipment or machinery on the basis
of the increase of cost of operation and maintenance, materials, return of investment
and reasonable profit.
C. Responsibility of the City Engineer in the Operation of the Asphalt
Batching Plant. The City Engineer shall exercise direct and immediate supervision,
administration and control over the operation of the Asphalt Batching Plant and the
personnel thereof, including those personnel from other offices who have been
detailed or assigned in the plant.
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SECTION 120. Authority of the City Mayor to Enter into Agreements.

Any provision of this Ordinance to the contrary notwithstanding, the City Mayor is
hereby authorized to enter into agreements with private persons or cooperatives for
the operation of economic enterprises such as, but not limited to, the City Market, the
Slaughter house and the Batching Plant. He is also given the authority to adjust rental
rates on the basis of calamity, diseases, and other circumstances affecting the market.
SECTION 121.
Fishery Rentals, Fees and Charges.
Grant of Fishery Rights by Public Auction Exclusive fishery privileges to

catch "Bangus" fry or "kawag-kawag" or fry of other species of fish for propagation
shall be awarded to the highest and most responsible bidder in a public auction to be
conducted by a Committee upon authorization of the Sangguniang Panlungsod for a
period not exceeding one (1) year.
For this propose, there is hereby created a Committee to conduct the public
auction to be constituted as follows:
(a)
The Mayor as Chairman
(b)
Three (3) members of the Sangguniang Panlungsod to be

designated by the said body
(c)
The City Treasurer
(d)
The City Veterinarian
(e)
The City Legal Officer
(f)
The City Administrator
Advertisement and Public Auction The Committee shall advertise the call
for sealed bids for the leasing of zones of City Waters in public auction once in a
newspaper of general circulation in the Province of Batangas and posted for one (1)
week on the bulletin board of the City Hall.
The notice advertising the call for bids shall indicate the date and time when
such bids shall be filed with the City Treasurer.
Upon submitting a sealed bid, the bidder shall accompany such bid with a cash
deposit of at least ten percent (10%) of the amount of bid which amount shall be
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credited to the first rental by the highest and most responsible bidder should the bid be
awarded to him. However, the marginal fishermen or cooperatives shall be exempted
from the ten percent (10%) cash deposit or putting up of bond.
At the time and place designated in the notice, the Committee sitting en banc
shall open all bids and award the lease to the qualified bidder offering the highest and
most responsible bid. The lease shall be executed within ten (10) days after the award
is made by the Committee and should the successful bidder refuse to accept or fail or
neglect to execute the lease within such time, his deposit shall be forfeited in favor of
the City Government. In such a case, another bidding shall be held in the manner
provided above. Upon execution of the lease contract, the winning bidder shall also
submit a performance bond in the amount of ten percent (10%) of the full contract
price.
The deposit of the unsuccessful bidders shall be returned upon execution of the
lease contract or before the calling of another bid.
If there are no interested bidders, or for any reason, there is failure of the
bidding held, the Committee shall grant the exclusive right to gather bangus, sugpo
and other fry through negotiated contract or agreement.
Any provision of this Ordinance to the contrary notwithstanding, marginal
fishermen referred to herein and the cooperative shall be given preference in the grant
of fishery rights in the City Waters. Such marginal fishermen and cooperative shall be
exempt from the filing of the cash bond and the performance bond required under this
Section.
Imposition of Fees There shall be collected the following fees for the right
to operate fish ponds for oyster, mussels or other aquatic beds or to take or catch
bangus fry or kawag-kawag or fry of other species for propagation.
Minimum Fee or Tipo
Per Annum
(1)
(2)
Gathering of Bangus, sugpo and other fry

in all zones except government reserves
Operation of fish ponds or oyster culture beds,
per hectare
Php 150,000.00
1,000.00
Time and Manner of Payment. The fee for the exclusive privilege to gather
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bangus, sugpo and other fry granted by public auction shall be paid in advance, either
in cash or in two (2) equal installments, to be paid by the successful bidder to the City
Treasurer, the first upon being informed of the award and the next installment on or
before the thirtieth (30th) day after the execution of the contract of lease.
All other fees hereinabove provided shall be paid to the City Treasurer upon
filing of the necessary application.
Surcharge In case of failure to pay the rentals and fees for the lease within
the time allowed for payment, a surcharge of ten percent (10%) of the amount due
shall be collected monthly without prejudice to the right of the City to cancel or
terminate the contract of lease.
Administrative Provision (a) No fish net with mesh net less than 3mm. in
size shall be used in the waters of Batangas City, except during the season of
anchovies, dulong, alamang, shrimp fry and similar species.
(b) No fish corrals shall be allowed within the territorial waters of Batangas
City.
(c) The failure of the licensee to comply with any of the terms of the permit
or contract or the provisions of law, ordinance and rules and regulations governing his
fishing privileges shall be sufficient ground to terminate his license, permit or
contract.
SECTION 122. Fishery License Permit. It shall be unlawful for any
person, cooperative, partnership, association or corporation to take or catch fish or
other aquatic species by means of nets, traps and other fishing gears in the City Waters
or by means of fishing boats or vessels three (3) tons gross or less unless the necessary
Mayor's permit is secured from the City Government upon recommendation of the
Office of the City Veterinary and Agricultural Services (OCVAS).
It shall likewise be illegal to operate oyster culture beds or take, catch, or
gather bangus fry or fry of other species without the necessary permit.
The license fee for the privilege to catch fish from City Waters with nets, traps
and other fishing gears and the operation of a fishing vessel three (3) tons or below
shall be paid upon application of a license and within the first twenty (20) days of
January of every year.
SECTION 123.
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Privilege to Gather Aquarium Fishes. Subject to the
152
provisions of the Philippine Fisheries Code of 1998 (RA 8550) and other related laws,
the catching or gathering of aquarium fishes shall be allowed only to marginal
fisherman and on specific areas determined by the Fishery Division of OCVAS and
upon payment of Mayor's Permit fee in the amount of Php 500.00 annually.
SECTION 124.
Collection of Fees.
The following fees shall be collected by the City Treasurer, through the Office
of the City Veterinary and Agricultural Services and imposed on all fish products
coming to and going out of the City of Batangas:
1.
Permit To Transport Fee
50 kilos and below, Php 20.00

plus Php 0.15 per kilo in excess
of 50 kilos
2.
Inspection Fee
50 kilos and below, Php 25.00

plus Php 0.15 per kilo in excess
of 50 kilos
3.
Examination Fee
Php 200.00
SECTION 125. Division and Classification of City Waters. The waters

within the jurisdiction of this City, for which fees per zone shall be imposed and
collected, are divided and classified as follows:
A.
per zone:
For the exclusive catching of bangus, sugpo, kawag-kawag and other fry,
Minimum Annual Rental
Fees
Zone I
Zone II
Zone III
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From City boundary of Batangas and San

Pascual to Sta. Clara River at the north side
of the rock causeway of Batangas City
Pier with an area of 9,654 sq. m. (2km.)
From Sta. Clara River at the North side of
Batangas City pier to Wawa River separating
Brgy. Cuta and Wawa with an area of
9,171 sq. meters (3.9 km)
Php 15,000.00
15,000.00
From Wawa river separating Brgy. Cuta and
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Wawa and Malitam River separating the Shell

Refinery and Brgy. Malitam with an area of
9,855.3 sq. m (5.95 km)
15,000.00
Zone IV
From Malitam river separating the Shell

Refinery to the creek boundary between Brgy.
Tabangao and Pinamucan with an area of
13,756 sq.m. (8.8 km) (Government Reserve)
Zone V
From the creek boundary between Brgy.

Tabangao and Pinamucan to Mabacong River
boundary between Brgy. Simlong and
Mabacong with an area of 23,652 sq.m. (13.7 km)
15,000.00
From Mabacong River boundary between Brgy.

Simlong and Mabacong to Ilijan River boundary
between Brgy. Pagkilatan and Ilijan with an area
of 30,410.1 sq. m. (20 km)
15,000.00
From Ilijan River boundary between Brgy.

Pagkilatan and Ilijan to the boundary between
De la Paz Pulot Aplaya with an area of 11,898.55
sq. m (24.65 km)
15,000.00
From boundary of De la Paz Proper, De la Paz

Pulot Aplaya and to Talahib Pandayan River with
an area of 21,480.15 sq. m. (29 km)
15,000.00
Zone VI
Zone VII
Zone VIII
Zone IX
From Talahib Pandayan River to the Municipal

Boundary between Batangas City and
Municipality of Lobo with an area of 18,342.6 sq.
meters (Government Reserve)
Zone X
From Northwest tip of the Verde Island to

Southwest tip of the Island with an area of
26,065.8 sq. m. (38.20 km.)
15,000.00
From the Northeast tip of the Island of Isla Verde

to the Southeast tip of the Island with an area of
22,686.9 sq. m (42.9 km)
15,000.00
Zone XI
Zone XII
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From the Southeast tip of Isla Verde to the

boundary between Brgys. San Agapito and San
154
Antonio with an area of 16,411.8 sq. m.

(46 3 km.) (Government Reserve)
Zone XIII
From the boundary between Brgys. San

Agapito and Brgy. San Antonio to the northwest
tip of Isla Verde and the beginning of Zone X
with an area of 30,168.75 sq. m. (52.55 km.)
15,000.00
SECTION 126. Government Reservation. The City Government hereby

excludes Zones IV, IX and XII of the City Waters from private exploitation.
SECTION 127.
Rental Fees.
A. Rental of Ferries Ferries that may hereafter be owned and operated by

the City may be leased to the highest bidder to be conducted by the Committee on
Ferry composed of the following:
City Mayor
Chairman
City Treasurer
Member
Chairman, Committee on Transportation and

Communication Sangguniang Panlungsod
Member
City Administrator
Member
City Legal Officer
Member
The Lessee or operator of the ferries may charge transportation fares to be

determined by the Committee on Ferry.
B.
Rental Fees on the Use of Government Facilities and Property.
There shall be imposed rental fees for the use of government facilities and
property on the following:
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1.
Plaza, amphitheater, per day
Php 2,500.00
2.
People's quadrangle, per day
3,000.00
3.
LRDC Training Room
2,000.00
4.
Teachers' Conference Center
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5.
Ground Floor
2,000.00
2nd floor
5,000.00
3rd floor
1,500.00/room/day
Cooperative Building Training Center
Ground floor
2nd floor
2,000.00
100.00/head/day
6.
Batangas City Sports Complex (BCSC)
A.
The Sports Arena

With Aircon
1.
30,000.00
Revenue Events
Without Aircon
120,000.00
For the first (4) hours: free use of room

2.
25,000.00
Non-Revenue Events
95,000.00
Additional use of venue
30,000.00/hr.
10,000.00/hr.
3.
Practice and training
3,000.00/day
B.
Not allowed
Shops/Stores/Health and Fitness Rooms

Rental rates for these rooms are to be stated on the Contract of Lease.
Policy on Additional Charges

Additional fees shall be collected for the use of the following
facilities and equipment:
A.
Multi-purpose Rooms
m./day
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400.00/sq.
156
B.
Stage
5,000.00
C.
Concessionaire (food and drink)
1,500.00/day
D.
Operational Expenses
15,000.00
E.
Rental of Parking Area (First four hours)
10,000.00
F.
Parking Fee
G.
Chairs
8.00/pc.
Tables
20.00/pc.
20.00
H.
Generator Set
12,000.00
I.
Bond (refundable)
50,000.00
This is to cover charges resulting from damage to BSSC and unpaid rental fees.
A reservation fee amounting to 20% of the contract amount which shall also
serve as part of the contract agreement shall be paid by the LESSEE. Only half of the
reservation fee will be refunded by the Lessee upon its cancellation.
Additional charges shall be collected from the LESSEE for damages to
properties of BCSC incurred during the rehearsals/staging of the event and shall be
paid within one (1) week upon receipt. Failure to pay this amount in the specified time
shall entitle the LESSOR not to return the bond amounting to 50,000.00 to the
LESSEE.
C.
Batangas City Swimming Pool
The facility may be used by swimming organizations for training purposes,

provide that they shall pay the amount of Php 1,000.00 per swimmer per month, which
shall be paid at the Office of the City Treasurer. The official receipt shall be presented
to the Administration for record purposes.
Use of Metal Lockers
The BCSC Management shall provide the keys for the metal lockers with a
rental fee of P50.00. A fine of 500.00 shall be charged for every lost key.
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Learn-to-swim Programs
The BCSC Administration shall open learn-to-swim programs to interested
individuals or groups. A fee of Two Thousand Pesos (Php 2,000.00) shall be collected
prior to the start of the twelve (12) one (1)-hour swimming sessions. Terms and
conditions and the schedule of the program shall be posted at the BCSC
Administration Office.
7.
Batangas City Museum

a.
For students
10.00
b.
For adult visitors (walk-in)
20.00
c.
For teachers
10.00
d.
Other visitors
20.00
8.
Variable Message Signs (VMS)
9.
Underground communication network,

Php 200.00 per linear meter per year
10.
Government property
a.
b.
C.
500.00/day/ad
per post or pole erected by

utility companies
Php 100.00 per post

or pole per year
billboards and signage
100.00 per day per piece
Rental Fees on Heavy and Light Equipment
It is hereby imposed a rental fee, per hour, exclusive of fuel, oil and lubricants
on government-owned heavy and light equipment under the different offices of the
City as follows:
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1.
Tractor
2.
Bulldozer
3.
Roadgrader
Php 450.00
1,800.00
900.00
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4.
Roadroller
700.00
5.
Payloader
1,500.00
6.
Backhoe
1,600.00
7.
Dumptruck
8.
Concrete Mixer
70.00
9.
Water truck
65.00
10.
Concrete cutter
70.00
11.
Wrecker
250.00
12.
Suction truck
500.00
13.
Manlifter
250.00
14.
Trailer
70.00
15.
Shredder
50.00
16.
Jackhammer
17.
Corn Sheller
18.
Corn Drier
250.00
100.00
5.00/sack
a.
six (6)-ton capacity
5.00/sack
b.
one (1)-ton capacity
5.00/sack
19.
Corn Planter
100.00/hectare
20.
Corn Dehusker
21.
Grass Cutter
100.00/load of fuel
22.
Power Saw
100.00/load of fuel
5.00/sack
Grant of Authority to Lease Equipment, Government Facilities and Property,

and Increase or Adjust Rates. The City Mayor is hereby given authority to enter
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into contract of lease or rental, subject to reasonable terms and conditions most
favorable to the City Government, with any person, natural or juridical, regarding the
rental of equipment, government facilities and property and other machineries owned
by the City. He is also given authority to increase or adjust rental rates on the basis of
the cost of maintenance and return of investment. He is also given the authority to
adjust rental rates on the basis of calamity, diseases, and other circumstances affecting
the market.
TITLE III
Tax Remedies
CHAPTER VIII
Civil Remedies for Collection of Revenues
SECTION 128. Local Government's Lien. Local taxes, fees, charges and
other revenues herein provided constitute a lien, superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative or
judicial action, not only upon any property or rights therein which may be subject to
lien but upon also property used in business, occupation, practice of profession or
calling, or exercise of privilege with respect to the which the lien is imposed. The lien
may only be extinguished upon full payment of the delinquent local taxes, fees, and
charges, including related surcharges and interest resulting from delinquency and shall
be enforced: (a) by administrative action through distraint on 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 by levy upon real property and interest in or rights to real property, and (b) by
judicial action. Either of these remedies or all may be pursued concurrently or
simultaneously at the discretion of the City Treasurer.
SECTION 129. Distraint of Personal Property. The remedy by distraint
shall proceed as follows:
(a) Seizure Upon failure of the person owing any local tax, fee or charge
to pay the same at the time required, the City Treasurer or his representative may,
upon written notice, seize or confiscate any personal property belonging to the person
or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee
or charge in question, together with any increment thereto incident to delinquency and
the expenses of seizure. In such case, the City Treasurer or his representative shall
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issue a duly authenticated certificate based upon the records of his office showing the
fact of delinquency and the time and amount of the tax, fee, charge and penalty due.
Such certificate shall serve as sufficient warrant for the distraint of personal property
aforementioned, subject to the taxpayer's right to claim exemption under the
provisions of existing laws. Distrained personal property shall be sold at public
auction in the manner herein provided for.
(b) Accounting of Distrained Goods The Officer executing the distraint
shall make or cause to be made an account of the goods, chattels and effects
distrained, a copy of which signed by himself shall be left either with the owner or
person from whose possession the goods, chattels, or effects are taken, or at the
dwelling or place of business of that person and with someone of suitable age and
discretion, to which list shall be added a statement of the sum demanded and a note of
the time and place of the sale.
(c) Publication The Officer shall forthwith cause a notification to be
exhibited in not less than three (3) public conspicuous places in Batangas City where
the distraint is made specifying the time and place of the sale, and the articles
distrained. The time of the sale shall not be less than twenty (20) days after notice to
the owner or possessor of the property as above-specified and the publication or
posting of the notice. One place for the posting of the notice shall be at the Office of
the City Mayor.
(d) Release of Distrained Property Upon Payment Prior to the Sale If at
any time prior to the consummation of the sale, all proper charges are paid to the
Officer conducting the same, the goods or effects distrained shall be restored to the
owner.
(e) Procedure of Sale At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public auction to the
highest bidder for cash. Within five (5) days after the same, the City Treasurer, shall
make a report of the proceedings in writing to the City Mayor.
Should the property distrained be not disposed of within one hundred and
twenty (120) days from the date of distraint, the same shall be considered as sold to
the local government unit concerned for the amount of the assessment made thereon
by the Committee on Appraisal and to the extent of the same amount, the tax
delinquencies shall be cancelled.
The Committee on Appraisal shall be composed of the City Treasurer as
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Chairman, with representative from the Commission on Audit (COA) and the City
Assessor, as members.
(a) Disposition of Proceeds The proceeds of the sale shall be applied to
satisfy the tax, including the surcharges, interests and other penalties incident to the
delinquency, and the expenses of the distraint and sale, the balance over and above
what is required to pay the entire claim shall be returned to the owner of the property
sold. The expenses chargeable upon the seizure and sale shall embrace only the actual
expenses of seizure and preservation of the property pending the same, and no charge
shall be imposed for the services of the local officer or his representative. Where the
proceeds of the sale are insufficient to satisfy the claim, other property may, in like
manner, be distrained until the full amount due, including all expenses, is collected.
SECTION 139. Levy on Real Property. After the expiration of the time
required to pay the delinquent tax, fee or charge, real property may be levied on,
before, simultaneously or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated
certificate showing the name of the taxpayer and the amount of the tax, fee or charge,
and penalty due from him. Said certificate shall operate with the force of legal
execution throughout the Philippines. Levy shall be effected by writing upon said
certificate the description of the property upon which the levy is made. At the same
time, written notice of the levy shall be mailed to and served upon the proper City
Assessors and Registrars of Deeds who shall annotate the levy on the Tax
Declarations and Certificates of Titles of property, respectively, and the delinquent
taxpayer or, if he be absent from the City, to his agent or the manager of his business
in respect to which the liability arose, or if there be none, to the occupant of the
property in question.
In case the levy on real property is not issued before or simultaneously with the
warrant or distraint on personal property, and the personal property of the taxpayer is
not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30)
days after the execution of the distraint, proceed with the levy on the taxpayer's real
property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be
submitted by the levying officer to the Sangguniang Panlungsod.
(a) Penalty for Failure to Issue and Execute Warrant. Without prejudice to
criminal prosecution under the Revised Penal Code, if the levying officer fails to issue
or execute the warrant of distraint or levy after the expiration of time prescribed, or if
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he is found guilty of abusing the exercise thereof by competent authority, he shall be

automatically dismissed from the service after due notice and hearing.
(b) Advertisement and Sale. Within thirty (30) days after the levy, the City
Treasurer shall proceed to publicly advertise for sale or auction the property or a
usable portion thereof as may be necessary to satisfy the claim and cost of sales; and
such advertisement shall cover a period of at least thirty (30) days. It shall be effected
by posting a notice at the main entrance of the City Building or City Hall and in public
and conspicuous place in the barangay where the real property is located and by
publication once a week for three (3) weeks in a newspaper of general circulation in
the province or city where the property is located. The advertisement shall contain the
amount of taxes, fees or charges, and penalties due thereon and the time and place of
sale, the name of taxpayer against whom the taxes, fees or charges are levied, and a
short description of the property to be sold. At anytime before the date fixed for the
sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges and
penalties and interests. If he fails to do so, the sale shall proceed and shall be held
either at the main entrance of the City Building or on the property to be sold, or at any
other place as determined by the City Treasurer conducting the sale and specified in
the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his representative
shall make a report of the sale to the Sangguniang Panlungsod, and which shall form
part of his records. After consultation with the Sanggunian, the City Treasurer shall
make and deliver to the purchaser a certificate of sale, showing the proceedings of the
sale, describing the property sold, stating the name of purchaser and setting out the
exact amount of all taxes, fees, charges, and related surcharges, interests or penalties;
provided, however, that any excess in the proceeds of the sale over the claim and cost
of the sale shall be turned over to the owner of the property. The City Treasurer may,
by a duly approved ordinance, advance an amount sufficient to defray the costs of
collection by means of the remedies provided for in this ordinance, including the
preservation or transportation in case of personal property and the advertisement and
subsequent sale, in cases of personal and real property, including improvements
thereon.
(c) Redemption of Property Sold. Within one (1) year from the date of sale
the delinquent taxpayer or his representative shall have the right to redeem the
property upon payment to the City Treasurer of the total amount of taxes, fees, or
charges, and related surcharges, interests or penalties from the date of delinquency to
the date of sale, plus interest of two percent (2%) per month on the purchase price
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from the date of purchase to the date of redemption. Such payment shall invalidate the
certificate of sale issued to the purchaser and the owner shall be entitled to a
certificate of redemption from the City Treasurer or his representative.
The City Treasurer or his deputy, upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the
entire purchase price paid by him plus the interest of two percent (2%) per month
herein provided for, the portion of the cost of sale and other legitimate expenses
incurred by him, and said property thereafter shall be free from the lien of such taxes,
fees or charges and other related surcharges, interests, and penalties. The owner, shall
not, however, be deprived of the possession of the said property and shall be entitled
to the rentals and other income thereof until the expiration of the time allowed for its
redemption.
(d) Final Deed to Purchaser. In case the taxpayer fails to redeem the
property as provided herein, the City Treasurer shall execute a deed conveying to the
purchaser so much of the property as has been sold, free from liens of any taxes, fees,
charges, related surcharges, interests and penalties. The deed shall sufficiently recite
all the proceedings upon which the validity of the sale depends.
(e) Purchase of Property by the City for Want of Bidder. In case there is
no bidder for the real property advertised for sale as provided herein, or if the highest
bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges,
interests, penalties and costs, the City Treasurer conducting the same shall purchase
the property in behalf of Batangas City to satisfy the claim, and within two (2) days
thereafter shall make a report to his proceedings which shall be reflected upon the
records of his Office. It shall be the duty of the Registrar of Deeds upon registration
with his office of such declaration of forfeiture to transfer the title of the forfeited
property to the City of Batangas without the necessity of an order from a competent
court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative may redeem the property by paying to the City Treasurer the full
amount of the taxes, fees, charges and related surcharges, interest or penalties, and the
cost of sale. If the property is not redeemed as provided herein, the ownership thereof
shall be fully vested on Batangas City.
(f) Resale of Real Estate Taken for Taxes, Fees or Charges. The
Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not
less than twenty (20) days, sell and dispose of the real property acquired under the
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preceding paragraph at public auction. The proceeds of the sale shall accrue to the
general fund of Batangas City.
SECTION 131. Collection of Delinquent Taxes, Fees, Charges, or Other
Revenue through Judicial Action. Batangas City may enforce the collection of
delinquent taxes, fees, charges, and other revenues by civil action in any court of
competent jurisdiction. The civil action shall be filed by the City Treasurer within the
period prescribed in Republic Act No. 7160.
SECTION 132. Further Distraint or Levy. The remedies by distraint and
levy may be repeated if necessary until the full amount due, including all expenses, is
collected.
SECTION 133. Personal Property Exempt from Distraint or Levy. The
following properties shall be exempt from distraint and the levy, attachment or
execution thereof for delinquency in the payment of any local tax, fee, or charge,
including the related surcharge and interest:
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(a)
Tools and the implements necessarily used by the delinquent

taxpayer in the trade or employment;
(b)
One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
ordinary occupation;
(c)
His necessary clothing, and that of all his family;
(d)
Household furniture and utensils necessary for housekeeping and

used for that purpose by the delinquent taxpayer, such as he may
select, of a value not exceeding Ten Thousand Pesos (Php
10,000.00);
(e)
Provisions, including crops, actually provided for individual or

family use sufficient for four (4) months;
(f)
The professional libraries of doctors, engineers, lawyers and

judges;
(g)
One fishing boat and net, not exceeding the total value of Ten
Thousand Pesos (Php 10,000.00), by the lawful use of which a
165
fisherman earns his livelihood; and

(h)
Any material or article forming part of a house or improvement of

a real property.
CHAPTER IX
General Provisions
SECTION 134. Power of the City Mayor to Issue Rules and Regulations.
The City Mayor may promulgate rules and regulations for the effective and efficient
implementation of the provisions of this Code. Likewise, the City Mayor may create
an oversight committee to monitor the implementation of the provisions of this Code
and recommend from time to time additional rules and regulations thereof.
SECTION 135. Penalty Imposable by the Courts. Any person or persons
who violate any of the provisions of this Ordinance where there is no specific penalty
or the rules or regulations promulgated by authority of this Ordinance shall upon
conviction, be punished by a fine of not less than One Thousand Pesos (Php 1,000.00)
nor more than Five Thousand Pesos (Php 5,000.00), or imprisonment of not less than
one (1) month nor more than six (6) months, or both, at the discretion of the Court.
If the violation is committed by a corporation, partnership or association, the
President, General Manager and the person in charge with the administration or
operation thereof shall be held liable therefore.
Punishment by a fine or imprisonment as herein provided for shall not relieve
the offender from the payment of the tax, fee or charge imposed under this Ordinance.
In case of failure of the offender to pay the fine, the Court shall impose subsidiary
imprisonment as may be determined by the Court.
SECTION 136. Administrative Fine. Except in cases wherein a specific
administrative fine is otherwise provided, any person who shall be held liable under
any provision of this Ordinance may settle his obligation by paying a fine of Five
Thousand Pesos (Php 5,000.00) to the City Treasurer within seventy-two (72) hours
from apprehension. Whereupon, he shall no longer be subject to prosecution for
violation of the Batangas City Revenue Code of 2009.
SECTION 137. Existing Tax and Revenue Measures. All other revenue
measures of Batangas City shall continue to be in force and effect after the effectivity
of this Code, unless amended by the Sangguniang Panlungsod or inconsistent with or
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166
in violation of the provisions of the Batangas City Revenue Code of 2009.

CHAPTER X
Final Provisions
SECTION 138. Separability Clause. If for any reason or reasons, any
section or provision of this Ordinance shall be held to be unconstitutional or invalid,
other sections or provisions not be affected shall continue with full force and effect.
SECTION 139. Applicability Clause. The provisions of the Local
Government Code of 1991, including its implementing Rules and Regulations, not
otherwise provided herein, shall be suppletory to this Ordinance.
SECTION 140. Repealing Clause. All Ordinances, rules and regulations,
or parts thereof, inconsistent with or in conflict with the provisions of this Ordinance,
shall be deemed repealed or modified accordingly.
SECTION 141. Effectivity. This Ordinance shall take effect on January 1,
2009 after its publication in a newspaper of general circulation in the Cities and
Province of Batangas.
ENACTED by the Sangguniang Panlungsod of Batangas City, this 9th day of
December, 2008.
(SGD.) JOSE Y. TOLENTINO

Presiding Officer
ATTESTED:
(SGD.) ATTY. OLIVA D. TELEGATOS

Secretary
Sangguniang Panlungsod
APPROVED:
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167
(SGD.) EDUARDO B. DIMACUHA

City Mayor
Date Approved: December 16, 2008
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168

Batangas City Revenue Code of 2009

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Batangas City Revenue Code of 2009

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December 16, 2008

THE BATANGAS CITY REVENUE CODE OF 2009

ORDINANCE NO. 19 S. 2008

AN ORDINANCE ADOPTING THE BATANGAS CITY REVENUE CODE OF 2009

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Philippine Taxation Encyclopedia 2014

Definitions. For purposes of this Code, the following

"Amusement" is pleasurable diversion and entertainment. It is synonymous to

"Amusement places" include theaters, cinemas, concert halls, circuses, bowling

"Beer House" or "Beer Garden" means an establishment where beer is

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2014

"Business" means trade or commercial activity regularly engaged in as means

"Business Center" is a place for business transactions, a place for transacting

"Business Process Outsourcing Center" is a place where non-core aspects of

"Capital Investment" is the capital which a person employs in any undertaking,

"Charges" refer to pecuniary liability, as rents or fees against persons or

"Chemical Substance" means an organic or inorganic substance of a particular

"Club House" means a place where members of an organization or fraternal

"Contractor" includes person, natural or juridical, not subject to professional

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2014

lamination shops, (3) establishments for repairing, repainting, upholstering,

"Corporation" includes partnership, no matter how created or organized, joint

"General professional partnerships" are partnerships formed by

The term "resident foreign corporation" when applied to a

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Philippine Taxation Encyclopedia 2014

"Computer center" refers to an establishment or business engaged in the use of

"Countryside and Barangay Business Enterprise" refers to any business entity,

"Day Club" means a commercial establishment operating at daytime featuring

"Franchise" is a right or privilege affected with public interest which is

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2014

acute hazards such as acute toxicity by ingestion, inhalation or skin absorption,

"Hazardous wastes" are substances that exhibit any of the following

"Holding company" is a controlling company that has one or more subsidiaries

"Hostess" means a woman who entertains socially or acts as a partner or

"Information Technology" is the collective term for various technologies

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2014

Information Communications Technology (ICT) refers to support

"Investment Company and Investment House" Investment companies are

"Manufacturer" includes every person who, by physical or chemical process,

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2014

"Marginal Farmer or Fisherman" refers to an individual engaged in

"Massage clinic" means an establishment where one enters to have a massage

"Occupation" means one's regular business or employment or an activity which

Philippine Taxation Encyclopedia 2014

commodity shall be determined from the definition of wholesale or retail dealer

"Person" means any natural or juridical being susceptible of rights and

"Pollution" means any alteration of the physical, chemical, biological

"Profession" means a calling which requires the passing of an appropriate

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Philippine Taxation Encyclopedia 2014

hotels, villages or subdivisions, churches, parks, sidewalks, streets, and other

"Wharfage" means a fee assessed against the cargo of a vessel engaged in

"Wholesale" means a sale where the purchaser buys or imports the

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2014

A sworn statement on a form prescribed by the City Treasurer

Clearance from the barangay where the business or activity is