Académique Documents
Professionnel Documents
Culture Documents
1993
Taguig Revenue Code
TABLE OF CONTENTS
Page
TABLE OF CONTENTS
1-12
WHEREAS Clauses
14
14
14
Section 1
Title
14
Section 2
Scope
14
Section 3
Declaration of Policy
14
Section 4
15
16
16
Section 5
Scope
16
Section 6
Fundamental Principles
16
Section 7
Definitions
16
Section 9
18
18
18
19
19
Taxation
Chapter 4 SCHEDULE OF FAIR MARKET VALUE
20
Page
20
20
Section 14 Criteria
20
24
42
46
47
50
50
52
53
54
54
54
Chapter 5 ASSESSMENT
54
54
54
55
55
56
57
57
Page
57
57
58
58
58
58
59
60
60
60
60
61
61
62
62
Section 45 Exemptions
62
63
63
63
63
63
Page
Section 50 Payment of Real Property Taxes in
Installments
64
64
64
64
65
65
65
65
66
66
66
66
66
67
67
67
68
68
69
69
69
Page
69
70
70
70
70
Section 73 Scope
70
Section 74 Definitions
70
77
77
87
87
87
88
89
90
90
98
98
Section 82 Requirements
98
99
99
99
100
100
Section 86 Requirements
100
100
Page
Chapter 17 TAX ON DELIVERY TRUCKS OR VANS
100
100
101
101
101
101
102
102
102
102
102
102
Section 96 Exemption
102
103
103
Section 99 Penalties
103
103
103
103
103
103
104
104
104
105
105
Page
106
106
106
106
106
106
107
107
107
107
116
116
116
116
116
117
117
117
117
117
118
118
Page
Chapter 26 FEE FOR THE TEMPORARY USE OF SIDEWALKS
AND ALLEYS
118
118
118
118
118
119
119
119
119
119
119
119
119
120
121
121
121
121
122
122
123
124
124
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Page
124
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130
130
130
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130
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134
134
134
134
135-137
138
138
138
139
139
140
140
140
Page
141
141
141
142
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143
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144
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10
162
164
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Page
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173
173
173
11
173
173
173
175
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Page
176
177
177
177
177
178
179
179
179
179
179
Section 219
179
Section 220
179
209
209
209
209
209
209
210
210
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Page
210
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ORDINANCE NO. 24
Series of 1993
ADOPTING THE TAGIG REVENUE CODE
WHEREAS, the efficient implementation of the development plans of the
Municipality of Tagig, the devolution of functions and personnel of certain national
government agencies, the mandated delivery of basic services requires adequate
resources not now available;
WHEREAS, the revenue code now being utilized by the Municipality relies
mainly on MCC Ordinance No. 03 Series of 1980 levels, and now woefully
inadequate;
WHEREAS, the Local Government Code of 1991 (R.A. 7160) mandates
that the local government units shall now implement a system to generate
resources through revenue ordinances that can make the Municipality self-reliant
and able to sustain the development of the Municipality whose residents are
afforded an improved quality of living;
WHEREAS, there is therefore a compelling need to overhaul the
Municipalitys source of revenues and install a system of progressive and
equitable sourcing of funds;
NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Bayan of
Tagig, Metro Manila, pursuant to R.A. 7160 and other pertinent laws that the
foregoing Revenue Code:
TITLE I GENERAL PROVISIONS
Chapter 1 THE CODE: POLICY AND INTERPRETATION
SECTION 1. Title This Ordinance shall be known and cited as the
Revenue Code of the Municipality of Tagig, Metro Manila;
14
SECTION 2. Scope This Code shall govern and levy, assessment and
collection of taxes, fees, charges, and other impositions within the jurisdiction of
the Municipality of Tagig;
SECTION 3. Declaration of Policy
a)
Page No. 15
Ordinance 24
Series of 1993
x------------------x
c)
b)
c)
d)
15
e)
f)
g)
Page No. 16
Ordinance 24
Series of 1993
x------------------x
Real property shall be appraisal at its current and fair market value;
b)
c)
b)
c)
d)
f)
g)
h)
i)
j)
k)
l)
m)
n)
o)
Page No. 17
Ordinance 24
Series of 1993
x------------------x
17
p)
Mineral Land are lands in which minerals, metallic or nonmetallic, exist in sufficient quantity or grade to justify the necessary
expenditures to extract and utilized such materials;
q)
r)
s)
t)
u)
Page No. 18
Ordinance 24
Series of 1993
x------------------x
2.
3.
Page No. 19
Ordinance 24
Series of 1993
x------------------x
c)
In the case of machinery, the sixty day period for filing the required
declaration of property values shall commence on the date of the
installation thereof as determined by the Assessor and for which
purpose, he may secure the certification of the building official or
engineer concerned;
d)
SECTION 10.
Declaration of Property by the Municipal Assessor
The Municipal Assessor shall declare only real property previously undeclared
for taxation purposes. In the case of real property discovered whose owner or
owners are unknown, he shall declare the same in the name of the unknown
owner, until such owner comes forth and finds this sworn declaration of property
values as required in Section 6.
SECTION 11.
a)
b)
d)
Page No. 20
Ordinance 24
Series of 1993
x------------------x
SECTION 12.
Taxation
Every person by or for whom real property is declared who shall claim tax
exemption for such property under this Title shall file with the Municipal Assessor
within thirty (30) days from the date of the declaration or real property sufficient
documentary evidence in support of such claim including corporate charters, title
of ownership, articles of incorporation, by-laws, contracts of affidavits,
certification and mortgage deeds and similar documents.
If the required evidence is not submitted within the period prescribed, the
property shall be listed as taxable in the assessment roll. If the property shall be
proven to be tax exempt, the same shall be dropped from the assessment roll.
Chapter 4 SCHEDULE OF FAIR MARKET VALUE
SECTION 13.
As mandated by pertinent provisions of R.A. 7160,
preparation and adoption of fair market values of real property in the municipality
shall be undertaken every three years.
SECTION 14.
Criteria The Criteria for sub-classification for
commercial, industrial, residential and agricultural land in the Municipality of
Tagig shall be as follows:
I.
1.
RESIDENTIAL LAND:
b)
c)
20
2.
d)
e)
f)
g)
Free of squatters.
b)
c)
d)
e)
f)
g)
Page No. 21
Ordinance 24
Series of 1993
x------------------x
3.
4.
b)
Where
average
grade
predominantly situated;
c)
d)
e)
f)
residential
buildings
are
Along concrete and asphalt road with curb and gutter and
drainage;
21
b)
c)
d)
e)
1.
COMMERCIAL LAND:
b)
c)
d)
e)
Page No. 22
Ordinance 24
Series of 1993
x------------------x
III.
1.
b)
c)
d)
1.
INDUSTRIAL LAND:
AGRICULTURAL LAND:
b)
22
2.
3.
4.
Page No. 23
Ordinance 24
Series of 1993
x------------------x
GENERAL PROVISIONS
ON LANDS
1.
2.
3.
For sunken lots a reduction of not to exceed 30% of the base value
per square meter may be allowed due to the cost of filling and
compaction to bring the same at per with the adjoining developed
lots.
4.
5.
6.
23
8)
9)
10)
A reduction of 5%, 10% and 20% shall be applied from the base
value fixed for lands along gravel, earth or dirt, and proposed
streets or roads respectively. In similar manner, if the streets or
roads and/or sections thereof are subsequently improved or
constructed, the appraisal and assessment of the same shall be
adjusted accordingly.
11)
Page No. 24
Ordinance 24
Series of 1993
x------------------x
SECTION 15.
In accordance with the foregoing criteria the
Schedule of Fair Market Values of Real Property is hereby set forth as follows:
SCHEDULE OF BASE UNIT MARKET VALUE OF RESIDENTIAL,
COMMERCIAL, INDUSTRIAL, AND AGRICULTURAL LAND
FOR THE YEAR 1994
001 - BAGUMBAYAN
LOCATION
1991
VALUE
24
A.
RESIDENTIAL
Perpertual Village
610.00
1,300.00
1,000.00
R-1
Posadas Estate
610.00
1,300.00
1,000.00
R-1
Holy Family
430.00
1,300.00
1,000.00
R-1
510.00
1,300.00
1,000.00
R-1
Mahogany Road
510.00
1,300.00
1,000.00
R-1
Severina Subdivision
400.00
1,100.00
800.00
R-2
340.00
900.00
800.00
R-2
Marcelo I & II
510.00
1,100.00
800.00
R-2
Aguahan Village
180.00
700.00
800.00
R-2
Page No. 25
Ordinance 24
Series of 1993
x------------------x
LOCATION
1991
VALUE
180.00
900.00
800.00
R-2
Batisan
180.00
700.00
600.00
R-3
Domini Village
180.00
700.00
600.00
R-3
Gutierrez Compound
180.00
700.00
600.00
R-3
180.00
900.00
600.00
R-3
Mauling Creek
180.00
700.00
600.00
R-3
Santiago
180.00
700.00
600.00
R-3
Coco Village
180.00
700.00
400.00
R-3
Rocky Village
180.00
700.00
400.00
R-3
700.00
2,000.00
1,000.00
I-1
Maalac Avenue
750.00
2,000.00
1,000.00
I-1
750.00
1,800.00
1,000.00
I-1
B.
INDUSTRIAL
25
Page No. 26
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
Maalac Avenue
750
2,000.00
1,000.00
R-1
700
1,500.00
1,000.00
R-1
Perpetual Village
450
1,300.00
1,000.00
R-1
Tanyag Proper
180
1,300.00
800.00
R-2
180
700.00
800.00
R-2
180
700.00
800.00
R-2
180
700.00
600.00
R-3
Sitio de Asis
180
700.00
400.00
R-4
Sitio Roble
180
700.00
400.00
R-4
1,000.00
R-1
1,000.00
C-1
Camella Homes
B.
Commercial
700
1,500.00
26
Page No. 27
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
250
1,100.00
1,000.00
R-1
Bonifacio Street
250
1,100.00
1,100.00
R-1
Barrameda Street
250
1,100.00
800.00
R-2
1,100.00
800.00
R-2
250
1,000.00
800.00
R-2
250
1,000.00
600.00
R-3
Alley
250
400.00
R-4
27
Page No. 28
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
500
1,000.00
1,000.00
R-1
M. L. Quezon St.
400
1,000.00
800.00
R-2
Sampaguita
250
900.00
800.00
R-2
Pio Felipe
400
1,000.00
800.00
R-2
V. Cruz
250
800.00
600.00
R-3
Sampalok
250
800.00
800.00
R-2
T. Santos St.
250
700.00
600.00
R-3
Barrameda St.
250
1,100.00
800.00
R-3
Barangay St.
250
700.00
600.00
R-3
Pagkakaisa St.
250
700.00
600.00
R-3
Pag-asa St.
250
700.00
600.00
R-3
Other Street
250
700.00
400.00
R-4
500
1,000.00
1,000.00
C-1
B.
COMMERCIAL
28
1991
VALUE
RESIDENTIAL
All Streets
1,100.00
1,000.00
R-1
Page No. 29
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
Circumferential Rd.
1,000.00
R-1
Champaca Street
300
2,000.00
1,000.00
R-1
Sampaguita Street
300
2,000.00
1,000.00
R-1
Sambong Street
300
2,000.00
1,000.00
R-1
300
2,000.00
1,000.00
R-1
300
700.00
800.00
R-2
Kakawati Street
600.00
R-3
Manga Street
600.00
R-3
Sampalok Street
600.00
R-3
Eucalyptus Street
600.00
R-3
Kakao
600.00
R-3
Kalachuchi
600.00
R-3
Makabuhay
600.00
R-3
Tambini
600.00
R-3
29
Cabuyao
600.00
R-3
Dilaw
600.00
R-3
Palumaria
600.00
R-3
Duhat
600.00
R-3
Goco
600.00
R-3
Kasoy
600.00
R-3
Dita
600.00
R-3
Dayap
600.00
R-3
Abocado
600.00
R-3
Page No. 30
Ordinance 24
Series of 1993
x------------------x
LOCATION
1991
VALUE
Adelfa
600.00
R-3
Alagaw
600.00
R-3
Dalanghati
600.00
R-3
Bayabas
600.00
R-3
Kalamansi
600.00
R-3
Kalantas
600.00
R-3
Gumamela
600.00
R-3
Kamachili
600.00
R-3
Kamalunggay
600.00
R-3
Banato
600.00
R-3
Balatao
600.00
R-3
Dalandan
600.00
R-3
Other Street
400.00
R-4
1,000.00
I-1
B.
INDUSTRIAL
30
Veterans Center
1,000.00
I-1
FTI Compound
1,000.00
I-1
1,000.00
C-1
Circumferential Road
1,000.00
C-1
C.
COMMERCIAL
Page No. 31
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
Ballecer Street
400
1,500.00
1,000.00
R-1
400
1,100.00
1,000.00
R-1
Ranger Street
400
1,100.00
1,000.00
R-1
Bravo Street
400
1,100.00
1,000.00
R-1
Visayas Street
400
1,000.00
1,000.00
R-1
Luzon Street
400
1,000.00
1,000.00
R-1
400
1,000.00
1,000.00
R-1
Rodriguez Street
400
1,000.00
1,000.00
R-1
Salazar Street
400
1,100.00
1,000.00
R-1
Cuasay Street
400
550.00
800.00
R-2
Martinez Street
400
550.00
800.00
R-2
Cardones Street
400
550.00
800.00
R-2
De Enero Street
400
550.00
800.00
R-2
Manalili Street
400
550.00
800.00
R-2
31
Dalupang Street
400
550.00
800.00
R-2
Pineda Street
400
550.00
800.00
R-2
Labasan Street
400
550.00
800.00
R-2
Quirino Street
400
550.00
800.00
R-2
400
550.00
800.00
R-2
Horseshoe Street
400
550.00
800.00
R-2
Prudence Street
400
550.00
800.00
R-2
Army Road
400
550.00
800.00
R-2
400
550.00
800.00
R-2
Page No. 32
Ordinance 24
Series of 1993
x------------------x
LOCATION
1991
VALUE
Magsaysay Road
400
550.00
800.00
R-2
Garcia Street
400
550.00
800.00
R-2
Quirino Street
400
550.00
800.00
R-2
Castaas Street
400
550.00
600.00
R-3
Ubas Street
400
550.00
600.00
R-3
Domingo Street
400
550.00
600.00
R-3
Langka Street
400
550.00
600.00
R-3
Chico Street
400
550.00
600.00
R-3
Santol Street
400
550.00
600.00
R-3
Lanzones Street
400
550.00
600.00
R-3
Mansanas Street
400
550.00
600.00
R-3
Osmea Street
400
550.00
600.00
R-3
Laurel Street
400
550.00
600.00
R-3
Salamat Street
400
550.00
600.00
R-3
Calle Atis
400
550.00
600.00
R-3
32
Ilang-ilang Street
400
550.00
600.00
R-3
Sampalok Street
400
550.00
600.00
R-3
Salavantes Street
400
550.00
600.00
R-3
400
550.00
600.00
R-3
Manggahan Road
400
550.00
600.00
R-3
Navy Road
400
550.00
600.00
R-3
Pardias Street
400
550.00
600.00
R-3
Other Alley
B.
R-4
COMMERCIAL
Rodriguez Street
400
1,000.00
1,000.00
C-1
Page No. 33
Ordinance 24
Series of 1993
x------------------x
008 HAGONOY
LOCATION
A.
1991
VALUE
RESIDENTIAL
400
1,200.00
1,000.00
R-1
M. L. Quezon St
400
900.00
800.00
R-2
320
800.00
600.00
R-3
Deva Village
320
800.00
600.00
R-3
320
700.00
600.00
R-3
Capistrano Street
180
700.00
600.00
R-3
Dimasalang Road
200
700.00
600.00
R-3
Barangay Road
200
700.00
600.00
R-3
009 WAWA
LOCATION
A.
1991
VALUE
RESIDENTIAL
Bay Breeze
400
1,200.00
1,000.00
R-1
400
900.00
800.00
R-2
33
Tambak
400
600.00
800.00
R-2
Guerrero Street
180
900.00
600.00
R-3
Jones Street
280
700.00
600.00
R-3
Puwang
120
700.00
600.00
R-3
600.00
R-3
Int. Tambak
Page No. 34
Ordinance 24
Series of 1993
x------------------x
010 BAMBANG
LOCATION
A.
1991
VALUE
RESIDENTIAL
400
900.00
800.00
R-2
Kentucky Street
300
800.00
800.00
R-2
Katipunan Street
320
700.00
600.00
R-3
C. Mastrili Street/
Dulong Bayan Street
320
700.00
600.00
R-3
400.00
R-3
1991
VALUE
RESIDENTIAL
510
1,100.00
1,000.00
R-1
510
1,100.00
1,000.00
R-1
Tagig-Pateros/ J.P
Rizal Street
400
700.00
800.00
R-2
P. Gomez-P. Mariano
350
900.00
800.00
R-2
34
350
900.00
800.00
R-2
900.00
800.00
R-2
Banal Street
400
850.00
600.00
R-3
St. Ignacio
400
850.00
600.00
R-3
Ibayo-Ususan
120
650.00
400.00
R-4
400.00
R-4
Maysapang
B.
COMMERCIAL
180
3,000.00
1,000.00
C-1
510
1,100.00
800.00
C-2
Tagig-Pateros/
J.P. Rizal Street
400
700.00
800.00
C-2
Page No. 35
Ordinance 24
Series of 1993
x------------------x
012 TUKTUKAN
LOCATION
A.
1991
VALUE
RESIDENTIAL
510
1,100.00
1,000.00
R-1
Tagig-Pateros/
J.P. Rizal Street
450
700.00
800.00
R-2
Verzosa Street
400
1,100.00
1,000.00
R-1
T & D Village
400
1,000.00
1,000.00
R-1
A. Mabini St.
320
1,000.00
1,000.00
R-1
510
1,100.00
1,000.00
C-1
Tagig-Pateros/
J.P. Rizal Street
450
700.00
800.00
C-2
B.
Commercial
35
Page No. 36
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
400
900.00
800.00
R-2
510
900.00
800.00
R-2
Prudence Subd.
400
900.00
800.00
R-2
320
900.00
800.00
R-2
A. Bonifacio Street
320
800.00
600.00
R-3
Liwayway Street
320
800.00
600.00
R-3
Pinagsalubungan Street
320
900.00
600.00
R-3
300
550.00
600.00
R-3
Barangay Road
120
550.00
400.00
R-4
Pulong Kendi
120
450.00
400.00
R-4
120
450.00
400.00
R-4
Annie
120
450.00
400.00
R-4
36
Page No. 37
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
400
900.00
800.00
R-2
School Road
120
550.00
800.00
R-2
Tartaria
120
550.00
600.00
R-3
120
550.00
600.00
R-3
Panday Palingon
220
550.00
600.00
R-3
Bantayan Road
120
550.00
600.00
R-3
120
550.00
400.00
R-4
Licod Palingon
a) Natividad Compound
b) Mendoza Compound
c) San Pedro Compound
120
120
120
550.00
550.00
550.00
400.00
400.00
400.00
R-4
R-4
R-4
1991
VALUE
RESIDENTIAL
37
400
900.00
800.00
R-2
340
900.00
800.00
R-2
Polintan Compound
350
900.00
800.00
R-2
Ruhale Road
180
650.00
600.00
R-3
Langkokak
120
650.00
400.00
R-4
Munkal
120
650.00
400.00
R-4
Coco Village
120
650.00
400.00
R-4
Page No. 38
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
Maestrang Pinang
400
650.00
1,000.00
R-1
400
900.00
800.00
R-2
Ordoez Street/
(Noli Me Tangere)
400
900.00
800.00
R-2
300
650.00
600.00
R-3
300
650.00
600.00
R-3
300
550.00
600.00
R-3
Panday Street
320
450.00
600.00
R-3
550.00
600.00
R-3
Sapang Viejo
450.00
400.00
R-4
120
38
Page No. 39
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
Ulilang Kawayan
400
550.00
1,000.00
R-1
Elisco Road
510
900.00
1,000.00
R-1
J.D.L. Compound
510
900.00
1,000.00
R-1
Dr. A. Natividad
400
900.00
800.00
R-2
400
550.00
800.00
R-2
300
550.00
600.00
R-3
Daang Paa
220
550.00
600.00
R-3
Capistrano Compound
220
550.00
600.00
R-3
Cruz Compound
220
550.00
600.00
R-3
Labao Compound
220
550.00
600.00
R-3
J. Ramos Street
300
700.00
600.00
R-3
Dinguinbayan Street
220
550.00
600.00
R-3
Bambang
220
550.00
600.00
R-3
39
Mabato
220
550.00
600.00
R-3
600.00
R-3
400.00
R-4
Barangay Road
400.00
R-4
Mango-Pigtain Compound
400.00
R-4
Katwiran
San Pedro Compound
B.
220
550.00
COMMERCIAL
Flores Compound
C.
INDUSTRIAL
1,000.00
I-1
Page No. 40
Ordinance 24
Series of 1993
x------------------x
018 NAPINDAN
LOCATION
A.
1991
VALUE
RESIDENTIAL
L. Labao Street
300
550.00
800.00
R-2
C and C Road
300
650.00
800.00
R-2
Balagtas Street
180
550.00
600.00
R-3
P. Lucas Street
200
400.00
600.00
R-3
N. Capistrano Street
200
400.00
600.00
R-3
Ibayo Napindan
120
400.00
400.00
R-4
800.00
I-2
B.
INDUSTRIAL
C and C Road
40
Page No. 41
Ordinance 24
Series of 1993
x------------------x
1991
VALUE
RESIDENTIAL
1,000.00
R-4
Lawton Road
340
1,300.00
1,000.00
R-1
McKinley Road
340
1,300.00
1,000.00
R-1
Bayani Road
340
1,300.00
1,000.00
R-1
Navy Road
340
1,300.00
1,000.001
R-1
340
1,300.00
1,000.00
R-1
McArthur Road
340
1,100.00
800.00
R-2
Merritt Road
340
1,100.00
800.00
R-2
Memorial Road
340
1,100.00
800.00
R-2
Tracom Road
340
1,100.00
800.00
R-2
340
1,100.00
800.00
R-2
340
1,100.00
800.00
R-2
Other Street
B.
INDUSTRIAL
41
Lawton Road
1,100.00
C-1
1,000.00
C-1
Circumferential Road
1,000.00
C-1
C.
340
1,300.00
AGRICULTURAL
Agri No. 1
14
540.00
35.00
A-1
Agri. No. 2
14
200.00
30.00
A-2
Agri. No. 3
14
90.00
25.00
A-3
Agri. No. 4
10
90.00
20.00
A-4
Page No. 42
Ordinance 24
Series of 1993
x------------------x
SECTION 16.
Appraisal of Improvement All improvements
consisting of buildings and other structures shall be valued at its current and fair
market values on the basis of the herein schedule of unit building to their use and
construction characteristics and unit values established for its class and subclass together with the set of addition and reduction factor;
A.
2.
3.
4.
4b.
4c.
42
5.
6.
7.
Page No. 43
Ordinance 24
Series of 1993
x------------------x
B.
2.
3.
4.
EXTERNAL WALLS
a.
b.
CEILING
a.
b.
DOORS
a.
b.
WINDOWS
a.
5.
b.
c.
FLOORING
a.
b.
c.
6.
7.
Page No. 44
Ordinance 24
Series of 1993
x------------------x
8b.
9.
10.
11.
12.
44
13.
14.
15.
16.
17.
18.
19.
20.
Page No. 45
Ordinance 24
Series of 1993
x------------------x
20a.
20b.
21.
22.
23.
45
24.
25.
26.
27.
28.
Page No. 46
Ordinance 24
Series of 1993
x------------------x
SECTION 17.
Type of Improvement The appraisal of materials
sued shall be in accordance with the following type of improvements.
I.
II.
REINFORCED CONCRETE:
A.
B.
C.
MIXED CONCRETE:
A.
46
STRONG MATERIALS:
A.
B.
C.
D.
E.
Page No. 47
Ordinance 24
Series of 1993
x------------------x
SECTION 18.
Items Considered as Component Parts of Building
The computation of extra items which shall be considered as component part of
the building is hereby set forth as follows:
1.
Carport
2.
Mezzanine
3.
Porch
4.
Balcony
5.
Garage
6.
Terrace:
7.
8.
Covered
Open
Deck Roof:
Penthouse
Covered
Open
Basement:
47
Pavement:
Tennis Court
Concrete:
10 cm. thick
15 cm. thick
20 cm. thick
Asphalt:
1 course
2 course
3 course
Page No. 48
Ordinance 24
Series of 1993
x------------------x
10.
11.
Floor Finished:
a.
Marble slab 1m x 1m
b.
Marble tiles
c.
d.
Granolithic
e.
Narra
f.
Yakal
g.
h.
i.
Vinyl tiles
j.
Washout pebbles
k.
Unglazed tiles
Wallings:
a.
b.
Double walling:
48
Ordinary plywood
c.
Double walling:
(Narra paneling)
12.
d.
e.
f.
Fancy Tiles
g.
Synthetic Rubble
h.
Bricks
Special Panel:
Glass w/ wooden frame
Page No. 49
Ordinance 24
Series of 1993
x------------------x
13.
14.
Ordinary plywood
b.
Luminous ceiling
c.
Acoustic
d.
Special Finish
13a.
Concrete Gutters
Roof tiles
Fence:
a.
Wood
b.
15 cm. thick
20 cm. thick
c.
Reinforced Concrete
d.
Steel Grills
49
e.
15.
Interlinks Wire
P 50 per sq. m.
Excess Heights:
a.
b.
16.
17.
Foundation
160 x total floor area less floor area of 1st and 2nd floors.
18.
Piles
P300 per linear meters of piles driven.
Page No. 50
Ordinance 24
Series of 1993
x------------------x
19.
Painting
If the building has used second materials, deduct 5 10 %
SECTION 19.
Schedule of Unit of Values of Buildings In
accordance with the comparative studies of construction costs and established
guidelines of the Department of Finance in Metro Manila, the schedule of unit of
values of buildings in the Municipality shall be in accordance with the following:
SHEDULE OF UNIT VALUES
(Peso per Square Meters)
TYPE
IA
IB
IC
II A
II B
II C
III A
III B
III C
III D
III E
8160 8400
7600 7840
7040 7280
6320 6560
5760 6000
5200 5400
50
8000 8240
7440 7680
6880 7120
6160 6400
5600 5840
5040 5280
4a. AUDITORIUM
4b. CLUBHOUSE
4c. THEATER
7840 8080
7280 7520
6720 6960
6000 6240
5440 5680
4880 5120
TYPE
IA
IB
IC
II A
II B
II C
III A
III B
III C
III D
III E
(5) HOSPITAL
7680 7920
7120 7360
6560 6800
5840 6080
5280 5520
4720 4960
(6) APARTELLE
6a. APARTMENT
BUILDINGS
7520 7760
6960 7200
6400 6640
5680 5920
5120 5360
4560 4800
(7) OFFICE
BUILDING
7a. BANKS
7280 7520
6720 6960
6160 6400
5440 5680
4880 5120
4320 4560
(8) CATHEDRAL
8a. CHURCH
8b. CHAPEL
7040 7280
6480 6720
5920 6160
5200 5440
4640 4880
4080 4320
3520 3760
2960 3200
2400 2640
Page No. 51
Ordinance 24
Series of 1993
x------------------x
TYPE
IA
IB
IC
II A
II B
II C
III A
III B
III C
III D
III E
TYPE
IA
IB
IC
II A
II B
II C
III A
III B
III C
III D
1520 1760
(13) GASOLINE
STATION
6000 6240
5440 5680
4880 5120
4160 4400
3600 3840
3040 3280
(14) DUPLEX
DWELLING
880 1120
(15)
CARPARK
14a. TOWNHOUSE BUILDING
5840 6080
5760 6000
5280 5520
5200 5440
4720 4960
4640 4880
4080 4320
4000 4240
3520 3760
3440 3680
2960 3200
2880 3120
2480 2720
1920 2160
1360 1600
51
(16) SUPERMARKET
16a. SHOPPING
BUILDING
5680 5920
5120 5350
4560 4800
3920 4160
3360 3600
2800 3040
2400 2640
1840 2080
1280 1520
III E
TYPE
IA
IB
IC
II A
II B
II C
III A
III B
III C
III D
III E
(17) MOTEL
5600 5840
5040 5280
4480 4720
3840 4080
3280 3520
2720 2960
2320 2560
5520 5760
4960 5200
4400 4640
3760 4000
3200 3440
2640 2880
2240 2480
1760 2000
960 1360
(21) BOARDING
HOUSE
21a. LODGING
HOUSE
21b. CONVENT
(22) HANGAR
(23)
(24) MARKET
22a. INDUSTRIAL ACCESSORY
BUILDING/
BUILDING
5280 5520
4720 4960
4160 4400
3520 3760
2960 3200
2400 2640
2000 2160
1680 1840
1360 1520
5200 5440
4640 4880
4080 4320
3440 3860
2880 3120
2320 2560
1920 2080
1600 1760
1280 1440
(25) FACTORY
5440 5860
4880 5120
4320 4560
3680 3920
3120 3360
2560 2800
(20) GYMNASIUM
20a. RECREATIONAL
BUILDING
20b. COCKPIT
5360 5600
4800 5040
4240 4480
3600 3840
3040 3280
2480 2720
2080 2240
1680 1840
1360 1520
Page No. 52
Ordinance 24
Series of 1993
x------------------x
TYPE
IA
IB
IC
II A
II B
II C
III A
III B
III C
III D
III E
TYPE
LAUNDRY
GUARDHOUSE
SERVANT QTR.
4960 5200
4400 4640
3840 4080
3200 3440
2640 2880
2080 2320
1600 1760
1280 1440
960 1120
4880 5120
4320 4560
3760 4000
3120 3360
2560 2800
2000 2240
1600 1760
1200 1360
880 1040
(28) SWIMMING
POOL
(PER CUBIC METER)
IA
IB
IC
II A
II B
II C
III A
4560 4800
4000 4240
3440 3680
2800 3040
2240 2480
1680 1920
1280 1440
4400 4640
3840 4080
3280 3520
2640 2880
2080 2320
1520 1760
1200 1360
52
3520 3680
3120 3280
2720 2880
2240 2400
1840 2000
1440 1600
1120 1280
3200 3600
III B
III C
III D
III E
960 1120
640 800
880 1040
560 720
800 960
480 640
SECTION 20.
General Provisions on the Appraisal and
Assessment of Building and other Structures In order to ensure equitable
levels of taxation, the following shall be observed in the appraisal and
assessment of the building and other structures;
a.
b.
c.
d.
e.
The unit base values herein were derived from typical building
design for each type of building, using the aforecited standard
specifications. The use of the unit rates for extras or deductions
shall be applied depending on the deviation of the construction of
the building from the standard specifications, regardless of the
minimum or maximum and other similar structures.
f.
Page No. 53
Ordinance 24
Series of 1993
x------------------x
53
h.
i.
SECTION 21.
Schedule
of
Depreciation
Owners
or
administrators of buildings and other structures shall be entitled to depreciation
allowance in its current and fair market value in accordance with the following
schedule, provided however that no further reduction shall be allowed when the
residual value has been arrived at.
Page No. 54
Ordinance 24
Series of 1993
x------------------x
1st 5 Years
2nd 5 Years
3rd 5 Years
4th 5 Years
After 20 Yrs.
Residual
Value
IA
P. A.
IB
P. A.
IC
P. A.
II A
P. A.
II B
P. A.
II C
P. A.
1.8%
1.4%
1.2%
1.0%
1.0%
40%
2.0%
1.8%
1.5%
1.2%
1.0%
40%
2.2%
2.0%
1.7%
1.3%
1.1%
37%
2.4%
2.2%
2.3%
1.7%
1.4%
35%
2.6%
2.3%
2.2%
2.0%
1.6%
33%
3.0%
2.5%
2.5%
2.0%
2.0%
30%
III
AB
P. A.
4.0%
3.5%
3.0%
2.0%
2.0%
28%
III
CD
P. A.
4.0%
3.6%
3.2%
3.0%
2.5%
20%
IV
P. A.
5.0%
4.0%
3.4%
3.0%
3.0%
15%
SECTION 22.
When Higher Rate of Depreciation can be Allowed
In excess of the above rate of annual depreciation, higher rate of depreciation
allowance may be granted for extra ordinary causes, if properly presented and
described as in the case of the following:
a)
b)
c)
SECTION 23.
General Revision of Assessment The Municipal
Assessor shall immediately undertake a general revision of assessment and
property classification upon enactment of this ordinance. Thereafter he shall
54
SECTION 27.
Actual Use of Real Property as Basis for
Assessments Real Property shall be classified, valued, and assessed on the
basis of its actual use regardless of where located, whoever owns it, and
whoever uses it.
SECTION 28.
Assessment Levels The assessment levels to be
applied to the fair market value to determine its assessed value is hereby set as
follows:
1.
On Lands:
Class
Assessment Level
Residential
Agricultural
Commercial
Industrial
Mineral
Timberland
2.
20%
40%
50%
50%
50%
20%
Not Over
P
175,000.00
175,000.00
300,000.00
55
Assessment Level
0%
10%
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
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
20%
25%
30%
35%
40%
50%
60%
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
Not Over
Assessment Level
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
25%
30%
35%
40%
45%
50%
Page No. 56
Ordinance 24
Series of 1993
x------------------x
Commercial or Industrial:
Over
P
P
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
Not Over
Assessment Level
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
30%
35%
40%
50%
60%
70%
75%
80%
3.
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
Not Over
Assessment Level
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
45%
50%
55%
60%
65%
70%
On Machineries:
Class
Assessment Level
56
Agricultural
Residential
Commercial
Industrial
4.
40%
50%
80%
80%
On special Classes:
Assessment level for all lands, buildings,
machineries and other improvements:
Actual Use
Assessment Level
Cultural
15%
Scientific
15%
Hospital
15%
Local water District
10%
GOCCs engaged in the supply and distribution of water
and/or generation and electric power
SECTION 29.
a)
b)
c)
revision
of
property
Page No. 57
Ordinance 24
Series of 1993
x------------------x
SECTION 30.
Date
of Effectivity
of Assessment
and
Reassessment All assessment and reassessment made after the first (1 st) day
of January of any year shall take effect on the first (1 st) day of January of the
succeeding year provided, however, that the reassessment of real property due
to its partial or total destruction, or to a major change in its actual use, 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 or causes
occurred, and shall take effect at the beginning of the quarter next following the
reassessment.
SECTION 31.
Assessment of Property Subject to Back Taxes
Real Property declared for the first time shall be assessed for the 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, that such
taxes shall be computed on the basis of applicable schedule of values in force
during the corresponding period.
57
If such taxes are paid on or before the end of the quarter following the
date 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 receipt of the assessment until such taxes are fully paid.
SECTION 32.
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 municipal assessor shall, within thirty (30) days,
given 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 33.
a)
b)
Page No. 58
Ordinance 24
Series of 1993
x------------------x
SECTION 34.
Depreciation Allowance for Machinery For
purposes of assessment, a depreciation allowance shall be made for machinery
at a rate not exceeding five percent (5%) of its original cost or its replacement or
reproduction cost as the case may be, for each year of use provided that the
remaining value for all kinds of machinery shall be fixed at not less than twenty
percent (20%) of such original, replacement, or reproduction cost for so long as
the machinery is useful and in operation.
Chapter 6 ASSESSMENT APPEALS
SECTION 35.
Municipal Board of Assessment Appeals Any
property owner or person having legal interest or claim in the property who is not
satisfied with the assessment of his property made by the assessor pursuant to
the provisions of this Title may, within sixty (60) days from the date of receipt of
the written notice with assessment, appeal to the Municipal Board of Assessment
appeals by filing under oath in the form prescribed therefor, together with copies
of the tax declaration and such affidavits of documents in support of the appeal.
SECTION 36.
Assessment Appeals
58
a)
2.
3.
b)
c)
d)
e)
f)
Page No. 59
Ordinance 24
Series of 1993
x------------------x
59
a)
The Board shall meet once a month and as often as necessary for
the prompt disposition of appealed cases without entitlement to per
diem or traveling expenses for their attendance in board meetings
except when conducting an ocular inspection of real properties
whose assessment is under appeal. In which case, such expenses
shall be charged against the general fund of the Municipality.
b)
Page No. 60
Ordinance 24
Series of 1993
x------------------x
SECTION 38.
Appeals
a)
From the date of receipt of an appeal, the Board shall, on the basis
of substantial evidence or such relevant evidence on record
adequately acceptable to support a conclusion, decide such appeal
within one hundred twenty (120) days.
b)
In the exercise of its jurisdiction, the Board shall have the power to
summon witnesses, administer oaths, conduct ocular inspection,
take depositions, and issues subpoena and subpoena duces
tecum. The proceedings of the Board shall be conducted solely for
the purpose of ascertaing the facts without necessarily adhering to
the 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 Municipal
Assessor with a copy of the decision of the Board. If the Municipal
Assessor concurs with the decisions, he shall notify the owner of
the property or person having legal interest therein of such facts
using the form prescribed for the purpose. The owner of the
property or the person having legal interest therein or the Municipal
Assessor who is not satisfied with the decision of the Board may,
within thirty (30) days after receipt of the decision, appeal to the
Central Board of assessment appeals in accordance with Section
230 of R.A. 7160 and Article 321 of the implementing Rules and
Regulations of said Local Government Code.
60
SECTION 39.
Effect of Appeal in the Payment of Real Property
Tax Appeals on assessments of real property made under the provisions of this
ordinance shall not suspend the collection of the corresponding realty taxes on
the property involved as assessed by the Municipal Assessor, without prejudice
to subsequent adjustment depending upon the final outcome of the appeal.
Chapter 7 IMPOSITION OF REAL PROPERTY TAXES
SECTION 40.
Basic Ad Valorem Tax on Real Property There is
hereby levied an annual ad valorem tax on assessed value of all real property
such as lands, buildings, machinery and other improvements located in the
Municipality in accordance with the following rates:
Class of Property
Rate of Levy
Residential
Commercial
Industrial
Agricultural
Special Class
Page No. 61
Ordinance 24
Series of 1993
x------------------x
PROVIDED, that any increase in real property tax, (including the Special
Education Fund Tax) over 1993 level of any real property which may arise out of
the adoption of the herein schedule of Fair Market Value (Chapter 4) shall be
divided into three (3), and in no case shall any taxpayer be required to pay more
than one-third (1/3) of any increase over said 1993 level in the first year (CY
1994) of the effectivity of the revised schedule of fair market values; nor shall any
taxpayer be required to pay more than two-thirds (2/3) of any increase of said
real property tax over 1993 level in the second year (CY 1995); and only in the
third year (CY 1996) shall the remaining one-third (1/3) of said increase be
applied, such that the full one hundred percent (100%) of said increase over
1993 level shall finally be payable by the tax payer, and thereafter, until a new
schedule of fair market value of real property is ordained.
PROVIDED, finally, that the proceeds of the ad valorem tax shall be
divided, with thirty-five (35%) percent accruing to the general fund of the
municipality; thirty-five percent (35%) shall accrue to the Metro Manila Authority
(MMDA) and the remaining thirty (30%) percent shall be distributed among the
component barangays of the municipality where the property is located in the
following manner:
a)
b)
SECTION 41.
Additional Levy for the Science and Education
Fund In addition to the basic ad valorem tax on real property imposed in the
61
b)
c)
d)
e)
used
for
pollution
control
and
Page No. 62
Ordinance 24
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Agricultural lands, more than one (1) hectare in area, suitable for
cultivation, dairying, inland fishery, and other agricultural uses, one
half (1/2) of which remain uncultivated or unimproved by the owner
of the property or person having legal interest therein. Agricultural
lands planted to permanent or perennial crops with at least fifty (50)
trees to a hectare shall not be considered an idle land. Land
Actually used for grazing purposes shall likewise not be considered
as idle lands.
b)
62
b)
c)
d)
Page No. 63
Ordinance 24
Series of 1993
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SECTION 46.
Listings of Idle Lands by the Assessor The
Municipal Assessor shall make and keep an update record of all idle lands
located in the Municipality and for purposes of collection, he shall furnish copy
thereof to the Municipal Treasurer who shall notify, on the basis of such record,
63
the owner of the property or person having legal interest therein, of the imposition
of the additional tax.
Chapter 8 COLLECTION OF REAL PROPERTY TAX
SECTION 47.
Date of Accrual of Tax The real property tax shall
accrue on the first day of January of each year and from that date shall constitute
a lien on the property, which shall be superior to any lien, mortgage or
encumbrance of any kind whatsoever, and shall be extinguished only upon the
payment of the delinquent tax.
SECTION 48.
Collection of Tax The collection of the real property
tax with interest thereon and related expenses, and the enforcement of remedies
provided in this Title and any applicable laws shall be the responsibility of the
Municipal Treasurer. He may deputize the Barangay Treasurer to collect all taxes
or real property located in the barangay provided that the Barangay Treasurer is
properly bonded for the purpose.
SECTION 49.
Notice of Time for Collection of Tax The
Municipal Treasurer shall, on or before the thirty-first (31 st) day of January of
each year, post the notice of the date when the basic real property tax, special
education fund tax, and additional tax on idle lands, may be paid without interest,
at a conspicuous and publicly accessible place at the Municipal Hall. Said notice
shall likewise be published in a newspaper of general circulation in the
municipality once a week for two consecutive weeks.
Page No. 64
Ordinance 24
Series of 1993
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SECTION 50.
Payment of Real Property Taxes in Installments
The owner of the real property or the person having legal interest therein may
pay the basic real property tax, the special education fund tax and the idle land
tax due thereon without interest in four (4) equal installments; the first installment
to be due and payable on or before the thirty-first (31 st) of March, the second
installment on or before the thirtieth (30 th) of June; the third installment, on or
before the thirtieth of September, and the last installment on or before the thirty
first (31st) of December each year.
Both the real property tax and the special education fund tax shall be
collected together. In case only a portion of the tax is paid, such payment shall be
equally divided and applied to both.
SECTION 51.
Application of Payments payment of real property
taxes shall first be applied to prior years delinquencies, interests, and penalties, if
any, and only after said delinquencies are settled, may tax payments be credited
for the current period.
SECTION 52.
a)
If the basic real property tax and the additional tax accruing to the
special and/or the idle land tax imposed thereon are paid in
advance for the whole year on may year during the period from the
first day of January, to the thirty-first (31 st) day of march, the
taxpayer shall be entitled to a discount of twenty percent (20%) of
the amount of the tax due and payable.
64
b)
SECTION 53.
a)
b)
The tax on a portion thereof paid under protest shall be held in trust
by the Municipal Treasurer. Fifty (50) percent of the tax paid under
protest, shall, however, be distributed in accordance with the
provisions of Chapter 7, Book II of R.A. 7160.
c)
d)
In the event that the protest is denied or upon the lapse of the sixty
(60) day period prescribed in paragraph (a) hereof, the taxpayer
may avail of remedies provided for in chapter 3, Book II of R.A.
7160.
Page No. 65
Ordinance 24
Series of 1993
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SECTION 54.
Interest on Unpaid Real Property Tax Failure to
pay the basic real property tax on any other tax levied in this Title upon the
expiration of the periods prescribed in section 50 hereof, or when due, as the
case may be, shall subject the taxpayer to the payment of interest at the rate of
two (2%) percent per month on the unpaid amount or fraction thereof, until the
delinquent tax shall have been fully paid provided that in no case shall the total
interest on the unpaid tax or portion thereof exceed thirty-six (36) months.
SECTION 55.
Property Tax
a)
When the real property tax on any other tax imposed in this Title
becomes delinquent, the Municipal Treasurer shall immediately
cause a notice of delinquency to be posted at the main entrance of
the municipal hall and in a public accessible and conspicuous place
in each barangay of the municipality. The notice of delinquency also
be published once a week for two (2) consecutive weeks, in a
newspaper of general circulation in the municipality.
b)
The notice shall specify the date upon which the tax became
delinquent and shall state that personal property may be distrained
to effect payment. It shall likewise state that at anytime before the
distraint of personal property, payment of the tax with surcharges,
interests and penalties may be made in accordance with Section 54
of this Title, and unless the tax, surcharges, and penalties are paid
before the expiration of the year for which the tax is due, except
65
a)
b)
Page No. 66
Ordinance 24
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SECTION 57.
Time of Payment It shall be the duty of the seller,
donor, transferor, executor or administrator to pay the tax herein imposed within
sixty (60) days from the date of the execution of the deed or from the date of the
property owners death.
SECTION 58.
Ownership
Notification
of
Transfer
of
Real
Property
a)
b)
66
b)
Page No. 67
Ordinance 24
Series of 1993
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c)
d)
The Assessor and Registrar of Deeds shall annotate the levy on the
tax declaration and certificate of title, respectively.
e)
The levying officer shall submit a written report on the levy to the
Sanggunian concerned with ten (10) days after receipt of the
warrant by the property owner or person having legal interest in the
property.
SECTION 64.
Advertisement and Sale Within thirty (30) days
after service of the warrant or levy, the Municipal Treasurer shall proceed to
publicity advertise for sale or auction the property or a reusable portion thereof as
may be necessary to satisfy the tax delinquency and expenses of sale. The
advertisement shall be effected by posting a notice at the main entrance of the
municipal building, and in a conspicuous and publicly accessible place in the
barangay where the real property is located, and by publication once a week for
two (2) weeks in a newspaper of general circulation in the municipality.
Page No. 68
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The advertisement shall specify the amount of the delinquent tax, the
interest due thereon and expenses of sale, the date and place of sale, the name
of the owner of the real property or person having legal interest therein, and a
description of the property to be sold. At any time before the date fixed for the
sale, the owner of the real property or person having legal interest therein may
stay the proceedings by paying the delinquent tax, the interest due thereon and
the expense of sale.
The sale shall be held either at the main entrance of the municipal
building, or on the property to be sold, or at any other place as specified in the
notice of the sale.
Within thirty (30) days after the sale, the Municipal Treasurer or his deputy
shall make a report of the sale to the Sanggunian, and which shall form part of
his records. The Municipal Treasurer shall likewise prepare and deliver to the
purchase a certificate of sale which shall contain the name of the purchaser, a
description of the property sold, the amount of the delinquent tax, the interest due
thereon, the expenses of the sale and a brief description of the proceedings
provided that, proceeds of the sale in excess of the delinquent tax, the interest
due thereon, and the expenses of sale shall be remitted to the owner of the real
property or person having legal interest therein.
SECTION 65.
Redemption of Property Sold Within one (1) year
from the date of sale, the owner of the delinquent real property or person having
68
legal interest therein, or his representative, shall have the right to redeem the
property upon payment to the local treasurer of the amount of the delinquent tax,
including the interest due thereon, and the expenses of sale from the date of
delinquency to the date of sale, plus interest of not more than two (2%) percent
per month on the purchase price from the date of sale to the date of redemption.
Such payment shall invalidate the certificate of sale issued to the purchaser and
the owner of the delinquent real property or person having legal interest therein
shall be entitled to a certificate of redemption, which shall be issued by the local
treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the
delinquent real property shall remain in the possession of the owner or person
having legal interest therein who shall be entitled to the income and other fruits
thereof.
The Municipal Treasurer shall or his deputy, upon receipt from the
purchaser of the certificate of sale, shall forthwith return to the latter the entire
amount paid by him plus interest of not more than two (2%) per month.
Thereafter, the property shall be free from the lien of such delinquent tax, interest
due thereon and expenses of sale.
SECTION 66.
Final Deed to Purchaser In case the owner or
person having legal interest therein fails to redeem the delinquent property as
provided herein, the Municipal Treasurer shall execute a deed conveying to the
purchaser said property free from lien of the delinquent tax, interest due thereon
and expenses of sale.
Page No. 69
Ordinance 24
Series of 1993
x------------------x
SECTION 67.
Purchase of Property by the Municipal
Government 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 real property tax and the related interest and costs
of the sale, the Municipal Treasurer conducting the sale shall purchase the
property in behalf of the Municipality to satisfy the claim and within two (2) days
thereafter shall make a report of his proceedings which shall be reflected upon
the records of his office.
It shall be the duty of the Registrar of Deeds concerned, upon registration
with his office of any such declaration or forfeiture, to transfer the title of the
forfeited property to the Municipality concerned without the necessity of an order
from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or his
representative, may redeem the property by paying to the Municipal Treasurer
the full amount of the real property tax and the related interest and costs of sale.
If the property is not deemed as provided herein, the ownership thereof shall be
fully vested on the Municipality of Tagig.
SECTION 68.
Further Distraint or Levy Levy may be repeated if
necessary on the same property subject to tax until the full amount due, including
all expenses, is collected.
69
SECTION 69.
Certification
of
Municipal
Treasurer
on
Delinquencies Remaining Uncollectible The Municipal Treasurer or their
deputies shall prepare a certified list of all real property tax delinquencies which
remained uncollected or unpaid for at least one (1) year and a statement of the
reason or reasons for such non-collection or non-payment, and shall submit said
document to the Sanggunian on or before December thirty first (31 st) of the year
immediately succeeding the year in which the delinquencies were incurred, with
a request for assistance in the enforcement of the remedies for collection
provided in this Title.
SECTION 70.
Periods within which to Collect Real Property
Taxes The basic real property tax and any other tax levied under this Title shall
be collected within five (5) years from the date they become due. No action for
collection of the tax, whether administrative or judicial, shall be instituted after the
expiration of such period. In case of fraud or intent to evade collection payment
of the tax, such action may be instituted for the collection thereof within ten (10)
years from the discovery of such fraud or intent to evade payment.
The period of prescription within which to collect shall be suspended for
the during which:
a)
b)
c)
Page No. 70
Ordinance 24
Series of 1993
x------------------x
SECTION 71.
Distribution of Proceeds
a)
b)
The special education fund tax shall occur entirely with the
Municipality.
c)
SECTION 72.
Applicably of Pertinent Laws The applicable and
pertinent provisions of Title II, Book II, of R.A. 7160 in the administration and
enforcement of real property taxation is herewith adopted and shall apply to all
matters of real property taxation in their jurisdiction.
TITLE III TAX ON BUSINESS
Chapter 11 SCOPE AND DEFINITIONS
70
SECTION 73.
Scope The Municipality hereby levy taxes on all
businesses that is within its authority to tax as enumerated in Chapter 2, Book II
of R.A. 7160.
SECTION 74.
1)
Definitions:
Page No. 71
Ordinance 24
Series of 1993
x------------------x
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
Page No. 72
Ordinance 24
Series of 1993
x------------------x
Page No. 73
Ordinance 24
Series of 1993
x------------------x
15)
16)
17)
19)
20)
21)
Page No. 74
Ordinance 24
Series of 1993
x------------------x
74
23)
24)
25)
26)
27)
28)
29)
Page No. 75
Ordinance 24
Series of 1993
x------------------x
75
30)
31)
Real Estate Broker includes any person, other than a real estate
salesman as hereinafter defined, who for another, and for a
compensation or in the expectation or promise of receiving
compensation:
a)
b)
c)
d)
Page No. 76
Ordinance 24
Series of 1993
x------------------x
34)
35)
36)
Retail means a sale where the purchaser buys the commodity for
his own consumption, irrespective of the quantity of the commodity
sold;
37)
38)
39)
40)
41)
42)
Page No. 77
Ordinance 24
Series of 1993
x------------------x
SECTION 75.
Imposition of Tax These is hereby imposed on the
following persons, natural or juridical, who establish, operate, conduct or
maintain their respective business within the Municipality of Tagig, a graduated
business tax in the amounts hereafter prescribed;
a)
Amount of tax
Per Annum
P
173.00
231.00
317.00
462.00
693.00
866.00
1,386.00
1,733.00
2,310.00
Page No. 78
Ordinance 24
Series of 1993
x------------------x
Amount of tax
Per Annum
P
2,888.00
4,043.00
5,775.00
8,400.00
10,500.00
14,438.00
17,325.00
20,790.00
24,255.00
25,594.00
78
26,873.00
Amount of tax
Per Annum
P
19.00
35.00
53.00
76.00
105.00
Page No. 79
Ordinance 24
Series of 1993
x------------------x
Amount of tax
Per Annum
P
128.00
151.00
174.00
197.00
231.00
289.00
347.00
462.00
693.00
1,040.00
79
1,386.00
1,964.00
2,541.00
3,465.00
4,620.00
6,930.00
9,240.00
10,500.00
2)
3)
4)
5)
6)
7)
8)
Cement.
For purpose of this Section, the term exporters shall refer to those who are
principally engaged in the business of exporting goods and merchandise, as well
as manufacturers and producers whose goods or products are both sold
domestically and abroad. The amount of export sales shall be excluded from the
total sales and shall be subject to the rates not exceeding one half (1/2) of the
rates prescribed under paragraphs (a), (b) and (d) of this Section.
d)
Amount of tax
Per Annum
P
29.50
64.60
109.50
173.00
289.00
404.00
Page No. 81
Ordinance 24
Series of 1993
x------------------x
Amount of tax
Per Annum
P
578.00
924.00
1,386.00
2,079.00
2,772.00
3,812.00
4,851.00
6,468.00
8,663.00
9,713.00
81
10,763.00
12,075.00
On retailers:
Amount of tax
Per Annum
The rate of one and a half (1.5%) percent per annum shall be imposed on
sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the
rate of one (1%) per annum shall be imposed on sales in excess of the first Four
Hundred Thousand Pesos (P400,000.00).
Barangays shall have the exclusive power to levy taxes, as provided
under R.A. 7160 on gross sales or receipts of the preceding calendar year of
Thirty Thousand Pesos (P30,000.00) or less.
f)
Page No. 82
Ordinance 24
Series of 1993
x------------------x
Tax
Per Annum
P
30.00
50.60
70.00
90.00
110.00
130.00
150.00
180.00
220.00
250.00
82
270.00
290.00
350.00
400.00
450.00
500.00
550.00
610.00
660.00
P45,000.00 to
750.00
50,000.00
5.00
Page No. 83
Ordinance 24
Series of 1993
x------------------x
Tax
Per Annum
P
40.00
75.60
90.00
122.50
145.00
175.00
205.50
242.00
305.00
335.00
83
365.00
412.50
467.50
540.00
600.00
660.00
717.00
812.50
910.00
P45,000.00 to
50,000.00
1,000.00
10.00
Page No. 84
Ordinance 24
Series of 1993
x------------------x
j)
Real estate dealers shall pay the tax in accordance with the
following schedule:
Tax
Per Annum
1.
84
0.50
Tax
Per Annum
Exempted
30.00
75.00
225.00
450.00
P30,000.00 to 50,000.00
750.00
15.00
10.00
For newly started business, the initial tax shall be the rate of
3.
50.00
Page No. 85
Ordinance 24
Series of 1993
x------------------x
Tax
Per Annum
P
250.00
500.00
750.00
1,500.00
2,250.00
4,000.00
6,000.00
8,750.00
85
10,500.00
13,750.00
16,000.00
20,000.00
25,000.00
31,500.00
1,000.00
For newly started business, the initial tax, shall be the minimum prescribed
above.
k)
Tax
Per Quarter
P
185.00
375.00
750.00
1,125.00
1,500.00
1,875.00
Page No. 86
Ordinance 24
Series of 1993
x------------------x
Tax
Per Quarter
P
2,250.00
2,625.00
3,000.00
3,375.00
P90,000.00 to 100,000.00
3,750.00
30.00
For newly started privately-owned public markets, the tax shall be the
minimum prescribed above.
86
l)
Amount of Tax
Per Annum
P
20.00
40.00
60.00
80.00
100.00
120.00
140.00
160.00
200.00
300.00
400.00
600.00
800.00
1,000.00
1,500.00
Page No. 87
Ordinance 24
Series of 1993
x------------------x
Amount of Tax
Per Annum
P
2,000.00
3,000.00
4,000.00
6,000.00
10,000.00
15,000.00
20,000.00
40,000.00
87
Retirement of Business
Page No. 88
Ordinance 24
Series of 1993
x------------------x
2)
owner shall be liable to pay the tax or fee for the transfer of
the business to him under this Section prescribing such tax.
b)
c)
SECTION 78.
a)
b)
c)
d)
Page No. 89
Ordinance 24
Series of 1993
x------------------x
SECTION 79.
a)
c)
2)
2)
Page No. 90
Ordinance 24
Series of 1993
x------------------x
d)
e)
SECTION 80.
Imposition of Tax There is hereby imposed, as
herein below specified, taxes on the following business in the municipality.
90
a)
b)
c)
Tax
Per annum
1.
1,000.00
2.
500.00
3.
300.00
4.
150.00
5.
100.00
6.
50.00
7.
50.00
On dealers in tobacco:
1.
2.
3.
4.
75.00
300.00
75.00
300.00
2.
200.00
100.00
Page No. 91
Ordinance 24
Series of 1993
x------------------x
3.
4.
5.
6.
50.00
300.00
60.00
7.
8.
75.00
300.00
200.00
25.00
100.00
15.00
200.00
e)
f)
15.00
2)
1,000.00
3)
2,000.00
500.00
15.00
22.50
33.75
Page No. 92
Ordinance 24
Series of 1993
x------------------x
3)
4)
5)
6)
7)
37.50
56.25
150.00
300.00
450.00
92
8)
9)
10)
11)
12)
13)
14)
15)
g)
675.00
975.00
1,350.00
1,875.00
2,400.00
3,000.00
3,600.00
4,200.00
150.00
Over 5 to 15 cu. m.
225.00
Over 15 to 25 cu. m.
375.00
Over 25 to 35 cu. m.
750.00
Over 35 to 50 cu. m.
1,125.00
Page No. 93
Ordinance 24
Series of 1993
x------------------x
Over 50 cu. m.
2.
1,500.00
750.00
Refrigerating cases:
Less than 5 cu. m.
Over 5 cu. m.
h)
15.00
75.00
150.00
Over 20 students
i)
j)
300.00
450.00
2.
With 50 to 99 students
300.00
3.
With 25 to 49 students
225.00
4.
150.00
225.00
300.00
Flammable liquids
Flammable liquids with flash point at 20F or below,
such as gasoline and other carbon besolphide,
naphta, benzol, allodin and acetone:
Page No. 94
Ordinance 24
Series of 1993
x------------------x
Tax
Per annum
Over 5 to 25 gallons
7.50
Over 25 to 50 gallons
20.00
40.00
80.00
120.00
160.00
94
200.00
240.00
320.00
400.00
480.00
600.00
800.00
1,200.00
1,800.00
2,400.00
3,200.00
4,000.00
15.00
Over 25 to 50 gallons
20.00
30.00
50.00
80.00
200.00
Page No. 95
Ordinance 24
Series of 1993
x------------------x
Tax
Per annum
Over 5,000 to 25,000 gallons
400.00
800.00
1,000.00
7.50
Over 25 to 50 gallons
12.00
20.00
50.00
100.00
200.00
300.00
500.00
800.00
1,500.00
2,000.00
7.50
Over 25 to 50 gallons
12.00
20.00
60.00
120.00
200.00
300.00
Page No. 96
Ordinance 24
Series of 1993
x------------------x
b)
Flammable gases
Acetylene, hydrogen, coal gas, and other flammables
in gaseous form, except liquefied petroleum gas and
other compressed gases:
Over 15 to 25 kg
10.00
Over 25 to 100 kg
20.00
60.00
120.00
300.00
96
600.00
900.00
Over 100,000 kg
c)
1,500.00
Combustible solids:
I.
Calcium Carbide:
22.50
30.00
60.00
90.00
120.00
150.00
225.00
Over 50,000 kg
300.00
II.
Pyrolyxin:
Over 10 to 50 kg
20.00
Over 50 to 200 kg
40.00
80.00
150.00
300.00
Page No. 97
Ordinance 24
Series of 1993
x------------------x
Over 10,000 kg
III.
500.00
1,000.00
Matches:
Over 25 to 100 kg
20.00
100.00
200.00
400.00
Over 5,000 kg
600.00
97
IV.
Over 5 to 25 kg
20.00
Over 25 to 100 kg
30.00
75.00
150.00
225.00
Over 5,000 kg
300.00
V.
20.00
60.00
90.00
150.00
225.00
Page No. 98
Ordinance 24
Series of 1993
x------------------x
VI.
22.50
45.00
90.00
98
150.00
SECTION 81.
Payment of Tax The tax shall be paid to the
Municipal Treasurer or his duly authorized deputies before any business herein
specified can be lawfully begun and pursued and said tax shall be reckoned from
the beginning of the calendar quarter. When the business is abandoned, the tax
shall not be exacted for a longer period of than the end of the calendar quarter.
The tax is payable for every line of business. One line of business or
activity does not become exempt by the mere fact that it is conducted with some
other business or activity for which the tax has already been paid.
SECTION 82.
Requirements
a)
b)
c)
Transfer of business Any business for which the tax has been
paid may be transferred and continued in any other place within the
territorial limits of each municipality without the payment of an
additional tax during the period for which payment of the tax has
been made.
d)
e)
f)
Page No. 99
Ordinance 24
Series of 1993
x------------------x
99
b)
SECTION 84.
Payment of Tax Every person legally authorized to
practice his profession or calling shall pay the tax to the Treasurer or his duly
authorized deputies if he practices his profession or pursues his calling or
maintains his principal office in the municipality: Provided, that such person who
has paid the corresponding occupation tax herein fixed shall be entitled to
practice his profession or calling within the municipality and in all parts of the
Philippines without being subject to any other national or local tax, license or fee
of whatever nature, for the practice of such profession or calling pursuant to
Section 139 of R.A. 7160.
Any individual or corporation employing a person subject to tax under this
section shall require payment by that person of the tax before employment and
annually thereafter.
100
SECTION 85.
Time of Payment The occupation tax shall be
payable annually, on or before the thirty-first day of January. Any person fist
beginning to exercise the occupation or calling after the month of January must
however, pay the full tax before engaging therein. One line of occupation or
calling does not become exempt by being conducted with some other occupation
or calling for which the tax has been paid. Professionals exclusively employed in
the government shall be exempt from the payment of this tax.
SECTION 86.
Requirements Any person subject to the
occupation tax shall write or print in deeds, receipts, prescriptions, reports, books
of accounts, plans and designs, surveys, and maps, and similar documents as
the case may be, the number of the official receipt issued to him.
Every individual, association, partnership and corporation, shall prepare
and submit a certified list of professionals, under their employ to the Municipal
Treasurer where their principal office is located on or before the last day of March
of every year. Such list of professionals shall invariably include the following
information:
a)
b)
c)
d)
e)
f)
Name of Professional
Profession
Amount of Tax paid
Date and Number of Official Receipt
Year Covered
Place of Payment
SECTION 87.
Administrative Penalty Failure to submit the
certified list required in the preceding Section, shall subject the person thereof to
a penalty of One Hundred Pesos (P100.00) for every month of delay or fraction
thereof.
Chapter 17 TAX ON DELIVERY TRUCKS OR VANS
SECTION 88.
Imposition of Tax There hereby imposed on the
following persons as annual fixed tax per truck or van as follows:
a)
b)
101
b)
of 1%
150.00
75.00
225.00
SECTION 91.
Exemption from Tax The receipts from the printing
and/or publishing of books or other reading materials prescribed by the
Department of Education, Culture and Sports as school texts or references for
which a separate record shall be kept, shall not be included in the gross receipts
subjects to the tax herein imposed.
Page No. 102
Ordinance 24
Series of 1993
x------------------x
SECTION 92.
Payment of Tax The tax shall be paid to the
Municipal Treasurer or its duly authorized deputies on or before the twentieth day
of January each year.
Chapter 19 FRANCHISE TAX
SECTION 93.
Imposition of Tax There is hereby imposed a
franchise tax at the following rates based on the gross annual receipts realized
during the preceding calendar year by any business enjoying a franchise within
the Municipality.
102
When the amount paid for admission is One Peso (P1.00) or less,
twenty (20%) percent; and
b)
When the amount for admission for admission exceeds One Peso
(P1.00), thirty (30%) percent.
SECTION 96.
Exemption The holding of operas, concerts,
dramas, recitals, painting, and art exhibitions, flower shows, musical programs,
literary and oratorical presentations, except film exhibitions and radio or
phonographic records thereof, shall be exempt from the payment of the
amusement tax imposed in the preceding section.
SECTION 97.
Deduction and Withholding of Tax in the case of
theaters or cinematographs and other amusement places, the amusement tax on
admission shall first be deducted and withheld by the proprietor, lessee, or
operator of the theater or cinematograph and paid to the Municipal Treasurer
concerned before the gross receipts are divided between the proprietor, lessee or
operator of the theater or cinematograph and the cinematograph film.
SECTION 98.
Payment of Tax The tax shall be due and payable
within the first ten (10) days of the month next following that for which it is due by
the proprietor, lessee or operator concerned, the tax shall be determined on the
103
basis of a true and complete return of the amount of gross receipts derived
during the preceding month.
SECTION 99.
Penalties If the tax is not paid within the time fixed
hereinabove the taxpayer shall be subject to the surcharges, interests, and
penalties prescribed by this Title. In case of willful neglect to file the return and
pay the tax within the time required or in case a fraudulent return is filed or a
false return is willfully made, the taxpayer shall be subject to a surcharge of fifty
(50%) percent of the correct amount of the tax due in addition to the interest and
penalties provided by this Title.
SECTION 100.
Payment of Tax The tax shall be paid to the
municipal treasurer within the first twenty (20) days of succeeding month by the
proprietor, lessees or operators of the movie houses in the municipality.
Chapter 21 COMMUNITY TAX
SECTION 101.
Imposition of Tax There is hereby imposed a
community tax on persons, natural or juridical, residing in the Municipality.
SECTION 102.
Individual Liable to 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
days during any calendar year, or who is engaged in business or occupation, or
who owns real property with an aggregate assessed value of One Thousand
Pesos (P1,000.00) or more, who is required by law to file an income tax return
shall pay an annual community tax of Five Pesos (P5.00) and an annual
additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00)
of income regardless of whether from business, exercise of profession or from
property which in no case shall exceed Five Thousand Pesos (P5,000.00).
In 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 103.
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 Five Hundred Pesos (P500.00) and an annual
additional tax, which, on no case, shall exceed Ten Thousand Pesos
(P10,000.00) in accordance with the following schedule:
a)
b)
104
SECTION 104.
community tax:
a)
b)
Transient visitors when their stay in the Philippines does not exceed
three (3) months.
SECTION 105.
a)
The community tax shall accrue on the first (1 st) day of January of
each year which shall be paid not later than the last day of
February of each year. If a person reaches the age of eighteen (18)
years or otherwise loses the benefit of exemption on or before the
last day of June, he shall be liable for the community tax on the day
he reaches such age or upon the day the exemption ends.
However, if a person reaches the age of eighteen (18) years or
loses the benefit of exemption on or before the last day of March,
he shall have twenty (20) days to pay the community tax without
becoming delinquent.
Person who come to reside in the Philippine or reach the
age of eighteen (18) years on or after the first (1 st) day of July of
any year, or who cease to belong to an exempt class on or after the
same date, shall not be subject to the community tax for that year.
b)
SECTION 106.
Community Tax Certificate A community tax
certificate shall be issued to every person or corporation upon payment of the
community tax. A community tax certificate may also be issued to any person or
corporation not subject to the community tax upon payment of One Peso (P1.00).
Page No. 105
Ordinance 24
Series of 1993
x------------------x
SECTION 107.
Certain Occasions
a)
c)
SECTION 108.
a)
b)
2)
106
a)
200.00
b)
Pit Manager
120.00
c)
Referees (Sentenciador)
120.00
d)
Cashiers
120.00
e)
120.00
f)
Gaffer (Mananari)
70.00
g)
70.00
SECTION 111.
following:
a)
International Derby/day
5,000.00
b)
2,000.00
c)
2,000.00
d)
2,200.00
e)
2,500.00
f)
3,000.00
SECTION 112.
An amusement levy for winning bets shall like
wise be paid as follows:
a)
b)
50.00
100.00
SECTION 113.
Cockpit personnel who fails to secure a permit
and pay the corresponding fees shall be penalized by a fine not less than
Five Hundred (P500.00) Pesos nor more than One Thousand (P1,000.00)
Pesos or not more than 30 days imprisonment.
Page No. 107
Ordinance 24
Series of 1993
x------------------x
SECTION 114.
Cockpit managers, maintainers or operators who
fails to secure the permits and pay the corresponding rates as stated
herein shall be penalized by a fine of Five Thousand (P5,000.00) Pesos or
six (6) months imprisonment.
TITLE V SERVICE FEES AND USER CHARGES
Chapter 23 GARBAGE SERVICE CHARGES
107
SECTION 115.
Rate of Charges Except as otherwise provided
herein, garbage service charges shall be collected quarterly form every person
(natural or juridical) engage in business, occupation or calling or any undertaking
in the municipality in accordance with the following schedule:
Rate Per Quarter
SCHEDULE A AIRCRAFT AND WATER COMPANIES:
1)
Main Office
2)
1,000.00
500.00
2)
3)
Bowling establishments:
25.00
25.00
a)
30.00
b)
25.00
4)
Casinos
1,000.00
5)
500.00
6)
Cockpits
600.00
7)
Gymnasiums
100.00
8)
a)
b)
400.00
200.00
108
9)
500.00
10)
250.00
11)
25.00
12)
Skating rinks
250.00
13)
250.00
14)
15)
a)
500.00
b)
400.00
c)
300.00
50.00
2)
2,500.00
1,000.00
Banks:
a)
b)
c)
750.00
400.00
600.00
200.00
Rural banks
200.00
2)
500.00
250.00
a)
b)
Main office
500.00
250.00
250.00
500.00
2)
400.00
3)
300.00
4)
150.00
2)
420.00
3)
360.00
4)
300.00
5)
76 to 100 persons
300.00
6)
51 to 75 persons
300.00
7)
25 to 50 persons
300.00
8)
300.00
100.00
Hotels:
a)
500.00
b)
c)
1)
Single bed
10.00
2)
Double bed
15.00
3)
Suite
20.00
Single bed
10.00
2)
Double bed
15.00
3)
Suite
20.00
Single bed
5.00
2)
Double bed
10.00
3)
Suite
15.00
2)
25.00
3)
b)
4)
Single bed
20.00
2)
Double bed
20.00
Single bed
10.00
2)
Double bed
10.00
5.00
b)
1,000.00
c)
d)
e)
f)
g)
h)
50,000 students
800.00
750.00
500.00
400.00
300.00
150.00
150.00
Marketer
2)
Dealer
200.00
100.00
25.00
20.00
Private Markets:
a)
Each stall
25.00
112
1)
Daily newspaper
500.00
b)
Weekly magazine
250.00
c)
150.00
2)
Radio Stations
250.00
3)
T.V. Stations
500.00
Main Office
2)
500.00
250.00
Main Office
2)
2,000.00
1,000.00
2)
400.00
300.00
200.00
100.00
3)
4)
5)
500.00
113
25.00
50.00
5.00
250.00
b)
1,500.00
1,000.00
750.00
600.00
450.00
250.00
100.00
500.00
750.00
450.00
500.00
300.00
350.00
Factory is:
With the same
Outside the
Locality
Locality
Per Quarter
Per Quarter
100 or more but less
than 200 sq. m.
50 or more but less
114
250.00
300.00
150.00
200.00
50.00
100.00
25.00
50.00
II.
Exporters/Importers
III.
500.00
1,500.00
1,000.00
750.00
600.00
450.00
250.00
100.00
Carinderia
IV.
50.00
1,000.00
750.00
600.00
200 sq. m.
450.00
250.00
100.00
50.00
1,000.00
750.00
550.00
400.00
150.00
1,500.00
50.00
1,000.00
700.00
500.00
300.00
150.00
100.00
116
50.00
SECTION 116.
Garbage Service Charges for Multiple Business
Where there are two or more kinds of businesses subject to the garbage
charges, conducted in the same place or establishment by the same owner or
operator, the charge to be collected shall be that which has the highest rate
among the businesses concerned plus twenty-five (25%) percent thereof,
provided that the total garbage fee shall not exceed Six Thousand (P6,000.00)
Pesos per annum.
SECTION 117.
Manufacturers/producers
maintaining
or
operating principal offices, factories and/or sales offices in the same
premises For purpose of collection of the garbage charges under Schedule S
(I), manufacturers or producers maintaining their factory, principal or sales offices
in the same premises shall pay the garbage charges based on the total
aggregate of such business premises at rates prescribed under Schedule S (I-A)
of this Chapter.
SECTION 118.
Newly Established Business In the case of a
newly started business, the applicable garbage charges shall be computed
proportionately to the quarterly charge.
Chapter 24 GARBAGE SERVICE CHARGES
SECTION 119.
Rate of Charges The following fees shall be
collected for the use of parking spaces, facilities owned or operated or portion of
roads or streets declared allotted for parking space by the Municipality.
a)
Light Vehicles:
Five (P5.00) Pesos for the first hour plus Two (P2.00) Pesos per
succeeding hour or a fraction thereof.
b)
Utility Vehicle:
Five (P5.00) Pesos per hour or a fraction thereof.
c)
Delivery Trucks:
Ten (P10.00) Pesos for the first hour plus Five (P5.00) Pesos per
succeeding hour or a fraction thereof.
d)
Overnight Parking:
Fifty (P50.00) Pesos from 7:00 p.m. up to 5:00 a.m.
SECTION 120.
Time of Payment The charges prescribed in the
preceding section shall be paid to the Local Treasurer or to a duly designated
collector upon removal of the vehicle from the parking space except night parking
fees, which shall be paid on or before the 20 th of the beginning of the quarter.
SECTION 121.
Night Parking Procedure It shall be unlawful for
any motor vehicle owner or operator to use portion of any street, sidewalk or
public places as a private garage or parking space from 10:30 P.M. to 5:30 A.M.
the following day, without securing special permit from the Mayor.
117
b)
200.00
300.00
c)
25.00
500.00
50.00
50.00
SECTION 123.
Traffic Violations, Fines and Charges Violations
of traffic laws, ordinances, rules and regulations, committed within a twelve
month period, reckoned from the date of birth of the licensee, shall subject the
violator to graduated charges and fines as follows:
a)
1st Offense
b)
2nd Offense
70.00
c)
3rd Offense
100.00
d)
4th Offense
e)
5th Offense
50.00
118
SECTION 124.
Time of Payment The charges for stalled vehicles
and towing thereof and for other traffic violators, shall be paid to the Treasurer or
its duly authorized deputies within three (3) days from the date of the issuance of
traffic citation ticket, while the impounding charge shall be paid before the vehicle
is released.
SECTION 125.
Surcharge Failure to pay the charges for stalled
vehicle and/or towing thereof, within the period prescribed in the preceding
Section shall subject the owner/operator of the vehicle to a daily surcharge of
twenty percent (20%) of the charges imposed for the first two months; thirty
percent (30%) for the third and fourth months; and forty percent (40%) for the fifth
and sixth months, but not to exceed Ten Thousand (P10,000.00) Pesos.
Provided, that if after six (6) months, the charges and surcharges shall not have
been paid by the operator or owner of the vehicle, the same shall be sold at
public auction, the proceeds of which shall be applied to the accumulated
charges and the excess, if any, shall be returned to the operator or owner.
Chapter 26 FEE FOR THE TEMPORARY USE OF
SIDEWALKS AND ALLEYS
SECTION 126.
Imposition of Fee Any person who shall
temporarily use and/or occupy the sidewalk or alley or portion thereof municipalowned in connection with the construction works and other allowable purposes,
shall first secure a permit from the Municipal Mayor, and pay a fee of Fifty Pesos
(P50.00) for every square meter, per month or fraction thereof.
SECTION 127.
Time and Manner of Payment The fees shall be
paid to the Municipal Treasurer upon application of the permit from the Mayor.
SECTION 128.
Administrative Provisions The period of
occupancy and/or of sidewalks or alleys or portion thereof shall commence from
the time the permit is issued and shall terminate the completion of the
construction work or upon cancellation of the permit thereof.
SECTION 129.
Penalty Any violations of the provisions of this
Chapter shall be punished by a fine of not more than Five Hundred Pesos
(P500.00), imprisonment of not more than one (1) month, or both, at the
discretion of the court.
119
organized and/or operating in this municipality for purposes not contrary to laws,
rules and regulations, and for accreditation by the Sanggunian.
SECTION 131.
Time of Payment The fee shall be paid to the
Municipal Treasurer within twenty (20) days of January every year before a
certificate of registration is issued by the Municipal Mayor or his duly authorized
representative.
SECTION 132.
Surcharge for Late Payment Failure to pay the fee
prescribed in this Chapter within the time required shall subject to taxpayer to a
surcharge of twenty (20%) percent of the original amount of fee due, such
surcharge to be paid at the same time and in the same manner as the fee due.
SECTION 133.
Administrative Provisions
a)
b)
SECTION 134.
Exemptions Political organizations including the
Kabataang Barangay, Pambayang Katipunan ng mga Kabataang Barangay
(PKB), Pambarangay Katipunan ng mga Barangay or Association of Barangay
Councils and Barangay Brigades are exempted from the provisions of this
Chapter.
SECTION 135.
Penalty Any violations of the provisions of this
Chapter shall be punished by a fine of Five Hundred Pesos (P500.00), or
imprisonment of one month or both fine and imprisonment at the discretion of the
court.
Chapter 28 BURIAL FEES AND CEMETERY CHARGES
SECTION 136.
Rental for Public Cemetery Lots or Grave The
following schedule of fees for rental of lot or niche in the public cemeteries of the
municipality is hereby imposed:
a)
500.00
500.00
b)
c)
75.00
2)
d)
e)
30.00
500.00
500.00
b)
c)
225.00
600.00
d)
1)
2)
150.00
75.00
400.00
After the laps of five (5) years from the date of lease, the Municipal Mayor
or his duly authorized representative shall declare the vault vacant for public
interest or for the use of another lease for burial purposes, and shall order the
exhumation of the remains therein:
a)
b)
100.00
Administrative Provisions
a)
b)
122
c)
SECTION 142.
Imposition of Fees There shall be collected for
services rendered by the Local Civil Registrar of this Municipality the following
fee:
a)
b)
Marriage Fees:
1)
30.00
2)
50.00
3)
30.00
4)
20.00
200.00
2)
Decree of Adoption
3)
150.00
4)
Naturalization
500.00
5)
Legal Separation
150.00
6)
Divorce
150.00
7)
Annulment of Marriage
200.00
8)
Legitimation
50.00
9)
Emancipation of Minors
50.00
10)
Judicial Recognition
30.00
11)
Paternity Filiation
50.00
12)
Guardianship
50.00
13)
Aliases
150.00
14)
Repatriation
15)
16)
Deed of Acknowledgment
50.00
123
150.00
100.00
50.00
17)
Marriage Contract
18)
100.00
100.00
150.00
19)
c)
d)
e)
50.00
Document Authentication
30.00
2)
Civil Status
30.00
3)
50.00
4)
Non-availability of Records
20.00
30.00
2)
Birth Certificate
30.00
3)
Death Certificate
20.00
4)
Marriage Certificate
50.00
Record Verification
2)
50.00
Solemnization Fee
30.00
3)
30.00
SECTION 143.
Burial, Exhumation, Embalming and Transfer of
Cadaver Fees Any person applying for burial permit, exhumation, embalming
or transfer of cadaver from other territories to the municipality, shall pay the fees
as follows;
a)
b)
c)
10.00
50.00
100.00
30.00
SECTION 144.
Exemption The fee imposed in this Chapter shall
not be collected in the following cases:
a)
b)
SECTION 145.
Time of Payment The fee shall be paid to the
Municipal Treasurer before the registration or issuance of the permit, license or
certified copy of local registry records or documents.
SECTION 146.
Administrative Provisions
a)
b)
SECTION 147.
Imposition of Fees There shall be collected the
following fees from every person requesting for copies of official records and
documents from any offices of this municipality:
1)
2)
3)
5.00
5.00
10.00
4)
5)
10.00
10.00
5.00
5.00
SECTION 148.
Exemption The fees imposed in this Chapter shall
not be collected for copies furnished to other bureaus, offices, and branches of
the government for official business except those required by the Court at the
request of the litigants, in which case, charges shall be in accordance with the
schedule in section 140.
SECTION 149.
Time of Payment The fee shall be paid to the
Municipal Treasurer at the time the request, written or otherwise, for the issuance
of a copy of any municipal record or document is made.
SECTION 150.
Penalty Violation of any provision of this Chapter
shall be punished by a fine of not more than Two Hundred Pesos (P200.00) or
imprisonment of not more than two (2) months, or both, at the discretion of the
Court.
Chapter 31 MUNICIPAL HOSPITAL SERVICE FEES
SECTION 151.
Imposition of Municipal Hospital Service Fees
The following schedule of fees is hereby imposed for services or facilities
rendered by the Municipal Hospital:
I.
MEDICAL FEES:
IN PATIENTS:
1)
Ward (Room)
30.00
2)
Delivery Room
110.00
3)
330.00
4)
440.00
5)
Nursery
20.00
20.00
5.00
3)
4)
10.00
Medium
12.00
Large
15.00
Cotton Balls
5)
10.00
0.25/pc.
Suturing of Wound:
Large wound (3 cm. and larger) Number of suture x 10.00
plus number of dressing
Circumcision
Ingrown Toenail
Ambulance Fees
120.00
40.00 flag down (3.00/km.)
Electric Fan/day
10.00
15.00
90.00 (9.60/hour)
ECG
II.
110.00
50.00
DENTAL SERVICES:
a)
Simple
2)
Complicated
80.00
b)
20.00
c)
40.00
1)
Silicate Cement
2)
Composite Filling
3)
Cementation
4)
Prophylaxis
35.00
40.00
40.00
d)
Gum Treatment:
127
30.00
40.00
e)
III.
1)
Initial
2)
2nd Treatment
20.00
Dental X-ray
25.00
60.00/film
b)
14 x 14
80.00
11 x 14
80.00
10 x 12
60.00
8 x 10
60.00
Thoracic Cage
14 x 17
c)
80.00
90.00
14 x 14
90.00
11 X 14
90.00
10 X 12
80.00
8 X 10
80.00
120.00
14 x 14
120.00
11 x 14
100.00
d)
120.00
e)
Skull
120.00
f)
140.00
100.00
g)
h)
KUB
128
14 x 17
i)
90.00
90.00
Plain Abdomen
14 x 17
10 x 12
j)
90.00
IUD
14 x 17 (1 pc.)
10 x 12 (4 pcs.)
Pedia
10 x 12 (5 pcs.)
k)
320.00
P
300.00
300.00
Upper GI Series
14 x 17 (1 pc.)
10 x 12 (4 pcs.)
l)
300.00
Oral Cholecystography
10 x 12 (3 pcs.)
(w/medication)
Pedia
10 x 12 (3 pcs.)
m)
200.00
150.00
Chole GI Series
14 x 17 (1 pc.)
IV.
320.00
320.00
10 x 12 (4 pcs.)
320.00
8 x 10 (1 pc.)
320.00
Blood Chemistry
1)
40.00
2)
EUN
60.00
3)
Cholesterol
55.00
4)
Creatinine
5)
Uric Acid
50.00
6)
SGOT
50.00
129
50.00
b)
c)
7)
SGPT
8)
Total Bilirubin
9)
e)
f)
70.00
50.00
Hematology
1)
2)
hemoglobin/Hematocrit
Determination
15.00 @
3)
15.00 @
4)
RBC Count
10.00
5)
ESR
10.00
6)
7)
15.00
8)
Malaria Detection
15.00
30.00
10.00 @
Parasitology
1)
d)
50.00
20.00
25.00
Clinical Microscopy
1)
Routine Urinalysis
2)
Pregnancy Test
50.00
Blood Banking
1)
ABO RH Typing
2)
Cross Matching
45.00
100.00
Immunology
70.00
1)
70.00
Widal Test
g)
Bacteriology
1)
40.00
2)
35.00
130
3)
Pap Smear
50.00
SECTION 152.
Time and Manner of Payment The fees herein
imposed shall be paid upon application or after the extension of service. In no
case shall deposit be required in emergency cases requiring immediate medical
attention.
SECTION 153.
Exemptions Residents of Malabon who are
certified as indigents by the Municipal Social Welfare and Development Officer
and upon certification of the Municipal Mayor may be exempted from the
payment of any fees in this schedule.
Chapter 32 PUBLIC UTILITY CHARGES
SECTION 154.
Definitions
a)
b)
c)
d)
SECTION 155.
Market Sections For purposes of this Section, the
public market of this Municipality shall be divided as follows:
1)
2)
3)
4)
131
Vegetable and Fruit Section All kinds of vegetables, fruits and root
crops.
6)
7)
8)
9)
SECTION 156.
following market fees:
CATEGORY I
a)
AS PER SECTION:
Dry Goods
RATE
P
Grocery
Meat
Fish
Carinderia
Footwear
Fruit
Cigarettes
PROVIDED, that the rate of rentals for Talipapa (Category C) owned and
operated by the Municipality shall be at the flat rate of P2.00 per 80 x 75 cm.
space, irrespective of sections.
b)
AS PER SECTION:
RATE
132
c)
2)
3)
4)
5)
6)
7)
8)
9)
0.50
1.00
1.00
2.00
1.00
1.00
1.00
1.00
1.00
2)
133
2)
1.00
3)
0.50
4)
0.20
5)
0.50
6)
0.30
7)
0.50
8)
0.50
9)
2.00
10)
1.00
11)
0.50
1)
2.00
2)
5.00
3)
2.00
SECTION 157.
134
a)
For Stalls The fee for the rental of market stalls shall be applied to
the Municipal Treasurer or his duly authorized representative within
the first twenty (20) days of each month. In case of a new lease, the
rental due for the month in which the lease starts, shall be paid
before occupancy of the stall.
b)
c)
For Market Entrance Fee The fee shall be collected at the gate of
the public market before the transient vendors are allowed to sell
their goods inside the market premises.
SECTION 158.
Issuance of Official Receipt and Cash Tickets
The Municipal Treasurer or his duly authorized representative shall issue an
official receipt as evidence of payment of rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or
transient vendor and his name shall be written on the back thereof. The cash
ticket shall pertain only to the person buying the same and shall be good only for
the space of the market premises to which he is assigned. If a vendor disposes
of his merchandise by wholesale to another vendor, the latter shall purchase new
tickets if he sells the 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 who shall deliver the same to the Municipal Treasurer for counterchecking against his record of cash tickets issued by him for that day.
SECTION 159.
a)
The lessee of a stall, who fails to pay the monthly rental fee within
the prescribed period, shall pay a surcharge of twenty-five (25%)
percent of the total rent due. Failure to pay the rental fee for three
(3) consecutive months shall cause automatic cancellation of the
contract of lease of stall without prejudice to suing the lessee for
the unpaid rents of the expense of the lessee. The stall shall be
declared vacant and subject to adjudication.
b)
SECTION 160.
Adjudication of Stalls:
a)
Lease Period The contract of lease for a stall shall be for a period
of five (5) years, renewable upon its expiration, unless revoked in
accordance with the provisions of this Chapter.
b)
135
the date fixed for their award to qualified applicants to appraise the
public of the fact that such fixed space is unoccupied and available
for lease. Such notice shall be posted conspicuously on the
unoccupy shall and the bulletin board of the market. The notice of
vacancy shall be written on cardboard, thick paper or any other
suitable material and shall be in the following form:
NOTICE
Notice is hereby given that Stall No. ____________, Building
(or Pavilion) No. _________ of the ____________ market is vacant
(or will be vacated on ______________, 19___). Any person, 21
years of age or more and is not legally incapacitated, desiring to
lease this stall, shall file an application therefore on the prescribed
form (copies may be obtained from the Office of the Municipal
Treasurer during office hours and before 12:00 oclock noon of
____________________, 19___). In case there are more than one
applicant, the award of the lease vacant shall be determined thru
drawing of lots to be conducted on ________________, 19___, at
12:00 oclock noon at the Office of the Municipal Treasurer by the
Market Committee. This shall is found in the ________________
Section and intended for the sale of _____________________.
____________________
Municipal Treasurer
c)
2)
3)
136
________________
Address
________________
Date
The Municipal Treasurer
Municipality of _______
Sir:
I hereby apply under the following contract for the lease of
Stall No. ________ of the market. I am _____________ years of
age, a citizen of the _____________________________ and
residing at _____________________________.
Should the above mentioned stall be leased to me in
accordance with the market rules and regulations. I promise to hold
the same under the following conditions:
1)
2)
That I shall keep the stall (or stalls) at all times in good
sanitary condition and comply strictly with all sanitary and
market rules and regulations now existing or which may
hereafter be promulgated.
3)
I shall pay the corresponding rents for the stall (or stalls) also
in the manner prescribed by existing ordinances.
4)
5)
6)
7)
read the same; and that the contents thereof are true to the best of
my own knowledge.
__________________
Applicant
___________________
TIN
SUBSCRIBED AND SWORN to before me in the
Municipality of _________, Province of ___________, Philippines,
this _____ day of _________, 19___. Applicant-affiant issued at
_________________ on ____________, 19___.
__________________
Official Title
4)
5)
6)
SECTION 161.
138
a)
b)
c)
d)
SECTION 162.
Responsibility for Market Administration The
Municipal Treasurer shall exercise direct and immediate supervision and control
over the municipal public market and personnel thereof, including those whose
duties concern the maintenance and upkeep of the market and market premises,
in accordance with existing ordinances and other pertinent rules and regulations.
SECTION 163.
Creation of Market Committee There is hereby
created a permanent Market Committee composed of the Municipal Treasurer, as
Chairman, a representative each of the Mayor, the Sangguniang Bayan, and the
Market vendors to be appointed by the Mayor, as members. The committee shall
conduct the drawing of lots and opening of bids in connection with adjudication of
vacant or newly constructed stalls in the municipal market and to certify to the
Municipal Treasurer of the results thereof.
Page No. 139
Ordinance 24
Series of 1993
x------------------x
SECTION 164.
139
a)
b)
No person shall utilize the public market or any part thereof for
residential purposes.
c)
It shall be unlawful for any person to peddle, hawk, sell or offer for
sale, or expose for sale, any article in the passageway (pasilio)
used by purchasers in the market premises.
d)
e)
f)
g)
h)
i)
SECTION 165.
Applicability Clause Existing laws, ordinances,
rules and regulations pertaining to the public market and its premises are hereby
adopted as part of this Chapter.
Page No. 140
Ordinance 24
Series of 1993
x------------------x
SECTION 166.
Penalty Any violation of the provisions of this
Chapter shall be punished by a fine of not less than five hundred (P500.00)
140
pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not
less than one (1) month but not exceeding six (6) months, or both, at the
discretion of the court.
Chapter 33 SLAUGHTER AND CORRAL FEES
SECTION 167.
a)
b)
Imposition of Fees:
Large Cattle
5.00
b)
Hogs
3.00
c)
Goats
2.00
d)
Sheep
2.00
e)
Others
2.00
Slaughter Fee The fee shall be paid to cover the cost of services
on the slaughter of animals at the Municipal slaughterhouse, in
accordance with the following rates:
1)
2)
Per Kilo
a)
Large Cattle
b)
Hogs
0.03
c)
Sheeps
0.02
d)
Goats
0.02
e)
Others
0.02
Per Head
a)
Large Cattle
b)
Hogs
1.50
c)
Sheeps
1.00
d)
Goats
1.00
e)
Others
1.00
3)
0.05
2.50
a)
Large Cattle
0.50
b)
Hogs
0.30
c)
Sheeps
0.20
d)
Goats
0.20
e)
Others
0.20
SECTION 168.
Prohibitions Permit to slaughter shall not be
granted nor the corresponding fee collected on animals condemned by the
Municipal Health Officer.
SECTION 169.
Time of Payment:
a)
Permit Fee The fee shall be paid to the Municipal Treasurer upon
application for a permit to slaughter with the Municipal Health
Officer.
b)
c)
SECTION 170.
Administrative Provisions:
a)
The slaughter, of any kind of animal intended for sale shall be done
only in the Municipal Slaughterhouse designated as such by the
Sangguniang Bayan. The slaughter of animals intended for home
consumption may be done elsewhere, except large cattle which
shall be slaughtered only in the public slaughterhouse. The animal
slaughtered for home consumption shall not be sold or offered for
sale.
b)
Before issuing the permit for the slaughter of large cattle, the
Municipal Treasurer shall require for branded cattle, the production
142
d)
SECTION 171.
Penalty Any violation of the provision of this
Chapter shall be punished by a fine of not less than five hundred (P500.00)
pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not
less than one (1) month but not exceeding two (2) months, or both, at the
discretion of the Court.
Chapter 34 MOTORIZED TRICYCLE FRANCHISE
AND REGULATORY FEES
SECTION 172.
Franchise and Supervision Fee on Motorized
Tricycle for Hire Operators of motorized tricycle for hire shall be imposed the
following fees:
a)
200.00/annum
b)
50.00/annum
c)
50.00/annum
d)
40.00/annum
e)
Filing Fee
10.00/annum
SECTION 173.
Time and Manner of Payment Operators shall
register their motorized tricycle on the anniversary date of registration or upon
143
100.00
2nd Offense
200.00
3rd Offense
300.00
a)
b)
c)
Eligible for fishing and/or fishery privileges under this Code shall be
the following:
1)
2)
b)
The Office of the Local Chief Executive or the Task Force must be
notified fifteen (15) days before the issuance of permits of the area
to be covered by putting visible marker for easy determination
whether the structures to be constructed would be an obstruction to
travel and/or navigation.
c)
The Local Chief Executive or the Task Force must be notified five
(5) days before the intended date of release of fingerlings of any
fishpen operators and five (5) days before their intended date of
harvesting.
d)
The grant of fishery rights shall be for a period of one (1) year
renewable as it expired.
e)
Existing
fishpens,
corrals,
or
cages
and
similar
constructions/structures with permits from the Laguna Lake
Development Authority (LLDA) and not considered as abandoned
shall continue to operate, provided, that their registration and
license/permit fees are settled and paid to the Municipal
Government.
f)
All constructions, are stated in this Code, found in violation with any
requirements of the same is deemed illegal and subject to outright
demolition and/or whatever action the Local Chief Executive may
undertake.
SECTION 176.
Imposition of Fees The grant of exclusive fishery
rights shall be made upon payment of the following license fees.
Annual Fee
1)
500.00
600.00
700.00
2)
Item No.
1)
2)
3)
4)
Fishponds/Fishpens (/hectares)
Kind of Fishing Gear:
(such as nets, traps, or
other fishing gears)
1,400.00/Annum
License Fee per Year:
(reasonable License Fee
not mere than P50.00)
15.00
b)
20.00
c)
25.00
d)
20.00
e)
20.00
f)
30.00
g)
50.00
h)
Saliwsiw
25.00
i)
Largarite
20.00
j)
Putos
20.00
k)
Salap
20.00
l)
Sapyaw
25.00
Non-Motorized boat
b)
Motorized boat
5.00
10.00
Kitang
b)
Bumbon
c)
Others
20.00
10.00
8.00
12.00/annum
10.00/annum
5)
146
SECTION 177.
a)
The rental fees for the lease of fishery rights granted by public
auction shall be paid either in cash or installments, the first
installment to be paid to the Municipal Treasurer at the time all the
necessary documents granting the lease are duly approved and
subsequent installments on or before the twentieth day of the
anniversary date of the grant of such lease.
b)
The license fee for the grant of exclusive fishery rights in municipal
waters for at least the corresponding current quarter shall be paid in
advance to the Municipal Treasurer upon the awarding of such
rights and within the first twenty (20) days of every subsequent
quarter. Provided, that no refund shall be made to an individual who
has paid for a longer period than the current quarter if he decides to
discontinue such fishery rights.
c)
The license fees for the privilege to catch fish from municipal
waters with nets, traps, and other fishing gears and the operation of
a fishing vessels shall be paid upon application of a license and
within the first twenty (20) days of January of every year for
subsequent renewal thereof.
SECTION 178.
Surcharge for Late Payment Failure to pay the fee
imposed in this Chapter shall subject the taxpayer to a surcharge of ten (10%)
percent of the original amount of fee due, such surcharge to be paid at the time
and the same manner as the original amount due.
SECTION 179.
Administrative Provisions:
a)
b)
c)
d)
147
which will obstruct the free navigation in any stream or lake flowing
thru or adjoining the fish corral/pen, or impede the flow or ebb of
the tide to and from the area wherein the lessee or licensee,
grantee or permittee, is granted a fishery privilege.
e)
f)
The licensee assures responsibility for any and all the acts of his
agents and employees of the contractors connected with his fishing
operation.
g)
SECTION 180.
Applicability Clause The provisions of P.D. 704,
P.D. 1585 and the existing laws, rules and regulations governing fishing in the
municipal water as well as the granting of exclusive rights or privileges thru public
auction or otherwise are hereby adopted as part of this Chapter.
SECTION 181.
Penalty Any person, private or juridical, who
violates any provision of this Chapter shall be punished by a fine of not less than
Five Thousand Pesos (P5,000.00) or imprisonment of nor more than six (6)
months, or both at the discretion of the court.
TITLE VI REGULATORY FEES
Chapter 36 MAYORS PERMIT FEES FOR BUSINESS,
OCCUPATIONS AND OTHER ACTIVITIES
SECTION 182.
Imposition of Fees The following permit fees shall
be collected for the issuance of a permit by the Municipal Mayor or his duly
authorized deputies to operate a business, pursue an occupation or calling, or
undertake an activity within the municipality.
a)
400.00
b)
200.00
c)
150.00
d)
100.00
e)
150.00
148
2)
3)
f)
100.00
g)
100.00
h)
75.00
i)
50.00
Dealer in tobacco:
a)
b)
c)
d)
150.00
250.00
75.00
150.00
b)
c)
3,500.00
3,000.00
750.00
750.00
e)
Skating rinks
750.00
f)
750.00
d)
g)
3,500.00
h)
i)
Bowling establishments
3,000.00
j)
1,000.00
k)
l)
20.00
100.00
Air-conditioned
Non-air conditioned
2,000.00
Itinerant operators
m)
3,000.00
n)
3,000.00
o)
p)
3,500.00
q)
1,000.00
6)
50.00
50.00
5)
50.00/day
r)
4)
4,000.00
4,000.00
Per Branch
2,000.00
1,000.00
1,000.00
2,000.00
1,000.00
7)
Subdivision operators
1,000.00
8)
2,000.00
9)
200.00
10)
200.00
500.00
Driving ranges
500.00
11)
Page No. 150
Ordinance 24
Series of 1993
x------------------x
12)
150
13)
Golf links
1,000.00
14)
Mini-golf links
500.00
15)
Polo grounds
2,000.00
16)
250.00
Principal Office
For every locality where security guards
are posted
b)
100.00
On other activities:
1)
100.00
2)
150.00
3)
250.00
4)
250.00
700.00
5)
6)
600.00
400.00
300.00
200.00
100.00
1,500.00
7)
Cold storage
250.00
8)
Refrigerating cases
100.00
9)
Lumberyards
300.00
151
10)
750.00
11)
1,000.00
12)
Peddlers
50.00
13)
100.00
10.00/day
14)
15)
Gun clubs
500.00
16)
Judo-karate clubs
200.00
17)
18)
19)
20)
a)
With Machinery
b)
W/out machinery
200.00
1,500.00
500.00
With machinery
b)
W/out machinery
2,000.00
1,000.00
With machinery
b)
W/out machinery
3,000.00
1,000.00
With machinery
b)
W/out machinery
21)
2,000.00
800.00
22)
a)
With machinery
b)
W/out machinery
1,500.00
500.00
With machinery
b)
W/out machinery
1,500.00
500.00
23)
Tanneries
2,500.00
24)
Assaying Laboratories
500.00
25)
Ice Factory
2,000.00
26)
2,000.00
27)
28)
a)
With machinery
b)
W/out machinery
With machinery
b)
W/out machinery
29)
30)
31)
a)
With machinery
b)
W/out machinery
2,000.00
800.00
1,500.00
1,000.00
1,500.00
500.00
Manufacturer of mattresses:
a)
b)
32)
1,000.00
1,500.00
1,000.00
33)
34)
35)
a)
With machinery
b)
W/out machinery
a)
With machinery
b)
W/out machinery
350.00
1,500.00
750.00
b)
1,500.00
c)
500.00
2,500.00
b)
c)
37)
1,000.00
a)
36)
500.00
400.00
300.00
Blacksmith shops:
a)
b)
600.00
400.00
b)
With 7 to 10 lathes
c)
With 4 to 6 lathes
d)
1,500.00
1,000.00
750.00
154
500.00
e)
38)
39)
W/out machinery
With machinery
b)
W/out machinery
400.00
200.00
b)
40)
Welding shops
41)
42)
350.00
a)
With machinery
b)
W/out machinery
1,500.00
1,000.00
500.00
1,000.00
500.00
Tinsmith:
a)
With machinery
b)
W/out machinery
1,000.00
500.00
43)
Photo engravers
750.00
44)
350.00
45)
Manufacture or matches
1,000.00
46)
750.00
47)
a)
With machinery
b)
W/out machinery
500.00
500.00
400.00
c)
300.00
d)
48)
49)
200.00
Refreshment parlors:
a)
b)
350.00
250.00
b)
3,000.00
2,000.00
1,000.00
c)
d)
50)
Carinderias
4,000.00
Sari-sari Store:
a)
b)
c)
350.00
250.00
150.00
51)
52)
Barber shops:
3,000.00
300.00
a)
b)
250.00
c)
With 5 to 9 chairs
200.00
d)
150.00
53)
Hardware store
54)
b)
c)
1,000.00
3,000.00
2,500.00
156
1,000.00
d)
55)
56)
b)
Grocery store
58)
750.00
500.00
500.00
1,500.00
59)
60)
Bakeries:
1,000.00
P
350.00
1,000.00
a)
b)
750.00
c)
500.00
d)
250.00
Undertakers:
a)
b)
1,000.00
750.00
With machinery
b)
W/out machinery
63)
4,000.00
57)
62)
61)
500.00
750.00
500.00
a)
With Machinery
b)
W/out machinery
1,000.00
500.00
64)
Factory/Manufacturer of cards
1,000.00
65)
Printing shops
500.00
66)
Printing shops
500.00
67)
Manufacturing of Bagoong
200.00
68)
2,500.00
750.00
69)
70)
71)
Manufacture of eyeglasses:
a)
With machinery
b)
W/out machinery
350.00
With machinery
b)
W/out machinery
1,500.00
750.00
1,000.00
72)
250.00
73)
1,000.00
74)
General Merchandise:
Located in the poblacion or in a
shopping center/public market
350.00
200.00
350.00
a)
b)
75)
76)
3,000.00
b)
2,500.00
c)
1,000.00
158
77)
1,000.00
78)
1,000.00
4,000.00
3,000.00
2,500.00
3,000.00
79)
80)
b)
81)
b)
2,500.00
82)
3,500.00
83)
3,000.00
84)
2,500.00
85)
2,000.00
86)
87)
88)
a)
b)
c)
1,500.00
500.00
P
350.00
2,000.00
With machine
b)
W/out machine
159
500.00
P
1,000.00
89)
2,000.00
90)
Sawmill
3,000.00
91)
2,000.00
92)
750.00
93)
3,000.00
94)
a)
b)
1,500.00
95)
96)
3,000.00
2,500.00
2,500.00
2,500.00
Capacity:
97)
98)
a)
b)
1,000.00
Manufacturer of plastic:
a)
3,500.00
b)
2,500.00
c)
2,500.00
d)
2,000.00
e)
2,000.00
f)
2,500.00
g)
2,000.00
With machine
b)
W/out machine
160
2,000.00
1,000.00
99)
750.00
b)
500.00
c)
250.00
21 beds up
400.00
b)
10 to 20 beds
300.00
c)
200.00
250.00
200.00
1,000.00
b)
12 to 20 beds
750.00
c)
500.00
b)
c)
d)
8,000.00
6,000.00
4,000.00
2,000.00
161
c)
Annual Fee
50.00
100.00
200.00
300.00
500.00
600.00
700.00
800.00
900.00
1,000.00
1,500.00
2,000.00
2,500.00
1,000,000.00 to 10,000,000.00
4,000.00
Over 10,000,000.00
6,000.00
162
Principal Offices is
outside the locality
P2,000.00 per branch/
per business activity
P1,000.00 per branch/
per business activity
P500.00 per branch/
per business activity
d)
SECTION 183.
Payment of Fees Permit fees prescribed under this
Chapter shall be paid to the Municipal Treasurer or his duly authorized deputies
before any business, occupation or calling can be lawfully begun or pursued. In
the ensuing year, payment of the annual permit fees shall be within the first
twenty (20) days of the beginning of the calendar year. Provided, however, that
the necessary documents may be processed in accordance with the following
schedule:
1)
2)
3)
4)
Administrative Provisions:
163
b)
c)
d)
Posting of permit Every license shall keep his permit posted at all
times in a conspicuous place of the business establishment or
office. If he has no fixed place of business or office, he shall keep
the permit or copy thereof, in his person. The permit shall
immediately be produced upon demand by the duly authorized
deputies of the Municipal Mayor or Treasurer.
e)
164
f)
g)
SECTION 185.
Sanitary Inspection Fee Every owner/operator of
business, industrial, commercial, or agricultural establishments, accessoria,
building or house for rent, shall secure sanitary certificate or permit for the
purpose of supervision and enforcement of existing rules and regulation on
sanitation and safety of the public upon payment to the Municipal Treasurer of an
annual fee with the following schedule:
a)
b)
500.00
250.00
200.00
c)
500.00
d)
Private hospitals
1,500.00
e)
500.00
165
f)
800.00
600.00
With 50 to 99 rooms
400.00
With 25 to 49 rooms
300.00
200.00
2)
20.00
3)
20.00
4)
Dormitories,
lodging
accommodations for:
or
boarding
house,
with
400.00
250.00
150.00
g)
Institutions of learning
600.00
h)
Media facilities
150.00
i)
150.00
400.00
200.00
100.00
l)
Peddlers
20.00
m)
Lending investors
200.00
n)
All
other
business,
industrial,
commercial,
establishments not specifically mentioned above:
j)
k)
agricultural
P
1,000.00
800.00
500.00
300.00
166
200.00
100.00
50.00
167
5.00
10.00
b)
c)
5.00
10.00
5.00
d)
10.00
20.00
30.00
15.00
Over 30 to 300 kg
10.00
30 kg or less
e)
20.00
5.00
10.00
2.00
168
SECTION 191.
Exemptions:
a)
b)
SECTION 192.
Administrative provisions:
a)
b)
c)
SECTION 193.
Fraudulent Practices Relative to Weights and
Measures and Corresponding Penalties:
a)
2)
3)
4)
5)
169
b)
6)
7)
c)
170
2)
SECTION 194.
Administrative Penalties The Municipal Treasurer
may compromise the following acts or omission not constituting fraud.
a)
b)
c)
When correct
2)
100.00
200.00
When correct
2)
50.00
100.00
Any person found violating any of the above two (2) provisions for
the second time shall be fined twice the above penalty.
Chapter 39 PROCESSING FEES FOR ZONING OR
LOCATIONAL CLEARANCE
SECTION 195.
Imposition of Fees The following fees for zoning or
locational clearance for land use within the municipality shall be collected by the
Municipal Treasurer or its authorized deputies from the owners and/or
contractors of land development, construction, renovation and expansion
projects, as follows;
a)
2)
3)
171
20.00
50.00
300.00
200.00
2)
1.00/sq. m. of
total floor area
2.00/sq. m. of
total floor area
3)
Industrial establishments
5.00/sq. m. of
total floor area
4)
1.00/sq. m. of
total floor area
5)
Memorial Parks/Cemeteries
1.00/sq. m. of
total land area
6)
Agro-Industrial:
a)
Manufacturing
5.00/sq. m. of
total floor area
b)
Non-Manufacturing
2.00/sq. m. of
total land area
7)
Telecommunication/Towers
100/sq. m. of
total base
8)
Billboards
0.10/0.30 per
square meter
9)
0.30/sq. m. of
total land area
0.50/sq. m. of
total land area
10)
11)
172
Provided that commercial activities and auxiliary uses that from part of a
residential building or, customarily conducted in dwelling or houses, shall be
treated as application for the construction of a residential house and shall pay the
amount corresponding to such use, except when the maximum floor area
devoted to such commercial activities or auxiliary uses, exceeds thirty (30%)
percent of the total floor area of the whole residential building.
c)
Certificate Fee For each certificate of conformance/nonconformance and all other certifications issued
P
10.00
SECTION 196.
Escalation Clause Upon recommendation of the
Planning Administrator, the Municipal Mayor may increase by not more than fifty
(50%) percent or may decrease by not more than twenty five (25%) percent and
not oftener than once a year all rates prescribed in the preceding Section.
SECTION 197.
Time of Payment The prescribed processing fees
shall be paid to the Municipal Treasurer or its duly authorized deputies before
any land development, construction or renovation project is lawfully begun or
pursued within the territorial jurisdiction of the Municipality.
SECTION 198.
Exemption Except for government-owned or
controlled corporation, all government projects whether national or local, are
exempt from the payment of the prescribed fees. Provided, however, that the
locational clearance must be secured prior to the finalization of plans and
issuance of the corresponding building permit.
Chapter 40 POLICE CLEARANCE FEES
SECTION 199.
Imposition of Fees The following fees shall be
collected for every certificate issued to any person requesting for issuance of
police clearance:
a)
10.00
b)
50.00
c)
50.00
d)
100.00
e)
200.00
f)
150.00
Any renewal of police clearance certificate shall be charged the same rate
as above, except those renewed upon request of the party to whom the same
was issued within one (1) year from issuance of the original which shall be
subject to fifty (50%) percent of the fee payable.
173
SECTION 200.
a)
b)
SECTION 201.
Payment of Fees The fees shall be paid to the local
treasurer or his duly authorized deputies by the person applying for police
clearance.
Chapter 41 PERMIT FEES ON EXCAVATION
SECTION 202.
Excavation Defined:
Processing Fee
a)
b)
174
50.00
100.00
2)
100.00
b)
10.00/l.m.
c)
10.00/l.m.
25.00/pole
d)
3)
Restoration Deposits
The restoration deposit shall be based on the, following schedule:
Per sq. m. or
fraction thereof
a)
Concrete Pavement
a.1)
9 thickness
a.2)
8 thickness
390.00
a.3)
7 thickness
350.00
a.4)
6 thickness
315.00
a.5)
4 thickness
240.00
Concrete Sidewalk
Macadam Pavement
240.00
95.00
Asphalt Pavement
b)
430.00
260.00
Asphalt Pavement
b.1)
2 thickness
260.00
c)
3.1)
175
P 200.00/l.m.
4)
3.2)
3.3)
Maintenance Deposit
The utility company/implementing agency shall maintain for
a period of six (6) months from date of acceptance the restored
excavated portion of the road right of way, it shall be deposited to
the Municipal Government the equivalent amount based on the
following schedule or rates which shall be utilized by the concerned
agency in case of the failure of the utility company/implementing
agency/contractor to repair the damaged portion of the restored
right-of-way. This maintenance deposit shall be refunded with in
one (1) month after the expiration of the six (6) months period.
a)
Concrete Pavement
a.1)
9 thickness
a.2)
8 thickness
97.00/sq.m.
a.3)
7 thickness
108.00/sq.m.
a.4)
6 thickness
79.00/sq.m.
a.5)
4 thickness
60.00/sq.m.
b)
Asphalt
c)
Macadam
d)
SECTION 207.
1)
108.00/sq.m.
65.00/sq.m.
24.00/sq.m.
19.00/l.m.
176
2)
3)
SECTION 208.
1)
SECTION 209.
1)
177
2)
In case of death, injury and/or damages caused by the noncompletion of such works and/or failure of the one
undertaking the work to adopt the required precautionary
measures for the protection of the general public or violation
of any of the terms or conditions of the permit, the
permittee/excavator shall assume all liabilities for such
death, injury or damage arising therefrom, for this purpose,
the excavator/permittee shall purchase insurance coverage
to answer for third party liability.
SECTION 210.
Insertion Prohibited All excavations and diggings
passing thru canals and insertion through drainage or sewer pipes are strictly
prohibited.
SECTION 211.
Inspection
Thoroughfares and passageways:
of
Private
Roads,
streets,
The Office of the Municipal Engineer shall have the authority to inspect all
diggings and excavations being undertaken on all private roads, streets,
thoroughfares, including passageways and sidewalks and to require that
restoration of the excavated area meets the standard specifications as
formulated by the Municipal Engineer.
SECTION 212.
Time of Payment The fee imposed under this
Chapter shall be paid to the Municipal Treasurer before the permit to dig or
excavate is issued. Such permit is valid only when the official receipt covering
payment of the prescribed fees is attached thereto except when the
excavator/permittee is exempted form the payment of fees under Section 196.
SECTION 213.
a)
Administrative Fines
Imposition of Fines:
There is hereby imposed a fine of not exceeding Ten
Thousand (P10,000.00) Pesos subject to the terms and procedures
as hereunder provided;
b)
1)
2)
3)
4)
5)
178
1)
Light Violation
a)
2)
c)
b)
c)
d)
order
for
Schedule of Fines:
FINE IN
PESOS
LIGHT
VIOLATION
LESS GRAVE
VIOLATION
GRAVE
VIOLATION
Minimum
P 100.00
1,000.00
2,500.00
Medium
P 200.00
2,500.00
5,000.00
Maximum
P 300.00
5,000.00
P 10,000.00
Minimum fine for failure to comply with the terms of the first
notice.
2)
3)
SECTION 214.
Surcharges for Late Payment Without prejudice to
the provisions of the preceding sections, there is hereby imposed a penalty for
surcharge equivalent to fifty (50%) percent of the Processing and Excavation
Permit Fees for commencing the digging of excavation prior to the issuance of
excavation.
Provided, further that when the excavation work is started with due notice
and advice to the Municipal Government and after the lapse of eight (8) days
from the date of filing and acceptance of the application for Excavation Permit, no
surcharge or penalty shall be imposed.
179
SECTION 215.
Engineering Supervision Fee Supervision fees
shall be collected by the Municipal Government from the Implementing
Agency/Excavator/Permittee equivalent to three (3%) percent of the total
restoration cost before the start of restoration.
SECTION 216.
Escalation Clause Should there be any increase in
the cost of labor and/or materials, including the increase in cost of operation and
maintenance equipment, upon approval of the Municipal Engineer, a
corresponding increase shall be adjusted in the maintenance and restoration cost
in accordance with agency estimate.
SECTION 217
Revocation of Permit Permits is issued under this
Chapter may be revoked or cancelled in cases of emergency, when interest so
demands or for non-compliance with the conditions of the permit.
SECTION 218.
Penalties Any person violating any of the provisions
of this Chapter or its implementing guidelines shall, upon conviction, be punished
by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five
Thousand Pesos (P5,000.00) or imprisonment of not less than thirty (30) days
nor more than six (6) months or both fine and imprisonment in the discretion of
the court. In the case of a corporation, partnership or association, the president,
manager or the person-in-charge of the project shall be liable therefor.
Chapter 42 CONSTRUCTION OR BUILDING PERMIT, CERTIFICATE
OF OCCUPANCY AND OTHER SIMILAR FEES
SECTION 219. No person, firm, or corporation including any agency or
instrumentality of the government shall construct, alter, repair, move, convert or
demolish any building or structure or cause the same to be done without fist
obtaining a building permit therefor from the Office of the Municipal Engineer,
who shall process and issue the same after payment of the corresponding
regulatory fees to the Municipal Treasurer.
SECTION 220. Applicants who are not exempt shall pay the
corresponding fees on construction, building, installation, erection and or
occupancy as herein set forth;
I.
2)
b)
40.00
2.00
180
1.00
II.
Construction/addition/renovation/alteration of residential
buildings shall be assessed according to the following rates:
AREA
a)
b)
2)
Exempted
P
2.00
c)
2.00
d)
4.00
e)
5.00
f)
6.00
Construction/addition/renovation/alteration of commercial
and industrial buildings shall be assessed according to the
following rates:
AREA
a)
Up to 5,000 sq. m.
b)
18.00
17,00
16.00
c)
d)
3)
19.00
Construction/addition/renovation/alteration
of
social,
educational and institutional buildings shall be assessed
according to the following rates:
AREA
a)
Up to 5,000 sq. m.
b)
9.00
5,00
c)
181
10.00
4)
Construction/
addition/
renovation/
alteration
of
buildings/structures for agricultural purposes (includes
greenhouses, granaries, barns, poultry houses, piggeries,
hatcheries, stables, cowsheds and other structures for the
storage of agricultural products and the like) shall be
assessed according to the following rates:
AREA
a)
Up to 20 sq. m.
b)
Above 20 sq. m. up to
500 sq. m.
c)
d)
e)
f)
5)
6)
Exempted
P
2.00
1.50
1.20
1.00
0.50
Construction/addition/renovation/alteration
of
buildings/
ancillary structures shall be assessed in accordance with the
following:
a)
b)
c)
182
7)
8)
b)
3.00
Repair on building/Structures:
a)
b)
c)
10)
4.00
9)
Others
Residential/Commercial/Industrial/Institutional:
a.1)
Exempted
a.2)
Agricultural:
b.1)
Exempted
b.2)
Ancillary:
c.1)
Exempted
c.2)
Raising of Buildings/Structures:
Assessment of fees for raising of any building/structure shall
be based on the new usable floor area generated.
183
Demolition/Moving of Buildings/Structures:
a)
b)
4.00
4.00
12)
1)
2)
13)
200.00
14)
100.00
b)
184
10.00
40.00
15)
III.
Ancillary Structures:
1)
2)
30.00
5.00
15.00
10.00
Swimming Pools:
a)
Residential:
Per cu. m. or fraction thereof
b)
Commercial:
Per cu. m. or fraction thereof
c)
Social/Institutional:
Per cu. m. or fraction thereof
NOTE:
3)
b)
185
2.00
40.00
4)
Construction/erection of towers:
a)
Residential
Exempted
Self-supporting
b)
c)
Commercial/Industrial
b.1)
b.2)
c.1)
c.2)
P 100.00 P 10.00
Up to 10 meters in height
b)
NOTE:
6)
P 100.00 P 10.00
Institutional
NOTE:
5)
Trilon
Guyed
1,000.00
50.00
Smokestacks:
a,1)
a.2)
b)
Up to 10 meters in height,
measured from the base
Every meter or fraction
thereof in excess of 10 meters
200.00
10.00
Chimneys:
b.1)
Up to 10 meters in height,
measured from the base
186
40.00
b.2)
7)
10)
11)
40.00
10.00
Up to 2 cu. m.
b)
Exempted
P
10.00
Up to 10 cu. m.
b)
400.00
20.00
12)
9)
1.00
8)
(Including
2.00
Above Ground:
a.1)
Up to 10 cu. m.
a.2)
20.00
16.00
12.00
5.00
a.3)
a.4)
a.5)
Page No. 187
Ordinance 24
Series of 1993
x------------------x
187
400.00
a.6)
a.7)
b)
13)
1.00
5.00
Underground:
b.1)
Up to 20 cu. m.
b.2)
300.00
20.00
Underground:
Per cu. m. or fraction thereof of
excavation
b)
10.00
c)
1.00
14)
b)
5.00
c)
4.00
188
20.00
IV.
3)
4)
5)
V.
Exempted
4.00
4.00
10.00
2.00
Installation Fees:
a)
b)
6.00
a.2)
2.00
a.3)
Each sink
2.00
a.4)
Each lavatory
5.00
a.5)
Each faucet
1.50
a.6)
1.50
a.7)
6.00
a.8)
Each urinal
3.00
a.9)
6.00
6.00
6.00
3.00
189
2)
3.00
3.00
1.00
3.00
3.00
3.00
1.00
1.00
Category I (residential)
b)
VI.
Up to 5 cu. m. of digestion
chamber
Exempted
20.00
6.00
1.00
b)
20.00
c)
2.00
2.00
d)
2)
Up to 1 KW
a.2)
2.00
1.00
b)
4.00
c)
4.00
190
d)
3)
e)
f)
4.00
2.00
2.00
4)
4.00
b)
2.00
c)
10.00
d)
e)
20.00
f)
10.00
g)
Up to 1 KVA/KW
g.2)
9.00
4.00
2.00
h)
2.00
i)
2.00
j)
10.00
k)
Each trunkline
4.00
l)
2.00
m)
2.00
n)
Each slave
2.00
16 mm per unit
b)
35 mm per unit
c)
191
60.00
80.00
140.00
5)
6)
7)
8)
40.00
4 00
Up to HP
b)
Above HP up to 1 HP
6.00
c)
Above 1 HP to 5 HP
8.00
d)
Above 5 HP up to 10 HP
12.00
e)
Above 10 HP up to 20 HP
20.00
f)
Every HP in excess of 20 HP
1.00
Up to 1 KW
4.00
b)
Above 1 KW up to 5 KW
8.00
c)
Above 5 KW up to 10 KW
25.00
d)
Above 10 KW up to 20 KW
40.00
e)
2.00
b)
4.00
2.00
c)
d)
3.00
6.00
2.00
e)
f)
Page No. 192
Ordinance 24
Series of 1993
x------------------x
192
4,000.00
g)
NOTE:
6.00
9)
10)
11)
6.00
b)
12)
13)
10.00
Miscellaneous Fees:
a)
b)
Residential
20.00
a.2)
Commercial/Industrial
50.00
a.3)
Institutional
30.00
Residential
b.2)
Commercial/Industrial
50.00
b.3)
Institutional
30.00
193
20.00
VII.
NOTE:
40.00
b)
c)
d)
c.1)
c.2)
NOTE:
e)
60.00
80.00
40.00
60.00
NOTE:
194
e.2)
For Air-Conditioning:
1.25 HP per ton, for compressors of 1.2 tons
up to 5 tons capacity.
1.10 HP per ton, for compressors above 5 tons
up to 50 tons capacity.
1.00 HP per ton, for compressors above 50
tons capacity.
e.3)
2)
3)
4)
20.00
10.00
Up to 1,000 kg capacity
4,000.00
b)
5,000.00
c)
Freight Elevators
5,000.00
d)
e)
1,000.00
f)
Car Elevators
5,000.00
400.00
Boilers/Unit:
a)
Up to 10 HP
b)
Above 10 HP up to 30 HP
600.00
c)
Above 30 HP up to 50 HP
800.00
d)
Above 50 HP up to 70 HP
1,000.00
195
400.00
e)
Above 70 HP up to 90 HP
f)
Above 90 HP up to 100 HP
g)
NOTE:
5)
7)
8)
1,200.00
1,400.00
4.00
6)
200.00
Water
pump
and
sewage
pumps
for
buildings/structures used for commercial/industrial
purposes/Unit:
Per HP or fraction thereof
40.00
2.00
Up to 10 HP
300.00
b)
Above 10 HP up to 30 HP
400.00
c)
Above 30 HP up to 50 HP
500.00
d)
Above 50 HP up to 70 HP
600.00
e)
Above 70 HP up to 90 HP
700.00
f)
Above 90 HP up to 100 HP
g)
800.00
2.00
9)
Institutional
P
10)
Up to 10 HP
b)
Above 10 HP up to 30 HP
260.00
c)
Above 30 HP up to 50 HP
320.00
196
and/or
10.00
200.00
11)
d)
Above 50 HP up to 70 HP
e)
Above 70 HP up to 100 HP
440.00
f)
VIII.
IX.
X.
50.00
50.00
2)
3)
Construction of Sidewalks:
a)
Up to 20 sq. m.
b)
20.00
1.00
Paved
areas
intended
for
commercial/
industrial/
social/institutional use, such as parking areas, gasoline
station premises, skating rinks, pelota courts, tennis and
basketball courts and the like:
Per sq. m. or fraction thereof of paved area
XI.
13)
2.00
Pressure Vessels:
Per cu. m. or fraction thereof
12)
380.00
1.00
Use of Sidewalk:
a)
197
200.00
b)
2)
10.00
XII.
120.00
10.00
Category I (Residential)
a.1)
a.2)
a.3)
a.4)
a.5)
a.6)
a.7)
2)
50.00
100.00
150.00
200.00
400.00
800.00
Category II (Commercial/Industrial)
a.1)
a.2)
a.3)
a.4)
Buildings costing up to
50,000.00
100.00
200.00
400.00
800.00
198
a.5)
3)
a.2)
a.3)
a.4)
a.5)
1,600.00
Buildings costing up to
50,000.00
60.00
150.00
300.00
600.00
1,200.00
Category IV (Ancillary)
a.1)
a.2)
a.3)
a.4)
a.5)
a.6)
5)
4)
Exempted
P
20.00
40.00
60.00
100.00
200.00
Category V:
a.1)
a.2)
199
6)
Ancillary Structures:
a)
b)
15.00
2.00
Swimming Pool/Unit:
b.1)
Residential
b.2)
Commercial/Industrial
20.00
b.3)
Social/Institutional
20.00
b.4)
c)
d)
e)
Residential
5.00
c.2)
Commercial/Industrial
15.00
c.3)
Social/Institutional
10.00
Towers/Unit:
Self-supporting
Trilon
(Guyed)
Exempted
Exempted
P 40.00
P 20.00
40.00
20.00
d.1)
Residential
d.2)
Commercial/Industrial
d.3)
Social/Institutional
Commercial/Industrial Storage
Silos/Unit
40.00
f)
Smokestacks/Unit
20.00
g)
Chimneys/Unit
10.00
h)
Commercial/Industrial Fixed
Ovens/Unit
10.00
Industrial Kiln/Furnace/Unit
50.00
i)
200
j)
Residential:
j.1.1) Up to 2 cu. m.
j.1.2) Above 2 cu. m.
k)
Exempted
P
10.00
j.2)
Commercial/Industrial
40.00
j.3)
Social/Institutional
20.00
Steel/Tanks/Unit:
k.1)
Residential:
k.1.1) Up to 2 cu. m.
k.1.2) Above 2 cu. m.
k.2)
Exempted
P
10.00
40.00
Commercial/Industrial:
k.2.1) Above ground
k.2.2) Underground
k.3)
l)
XIII.
Social/Institutional
40.00
P
20.00
20.00
Category I:
a.1)
a.2)
Exempted
201
b)
Up to P1 Million
b.2)
Above P1 Million up to
5 Million
200.00
Above P5 Million up to
10 Million
400.00
800.00
1,000.00
1,000.00
b.3)
b.4)
b.5)
b.6)
c)
100.00
1,500.00
600.00
400.00
c.4)
Grandstands/bleachers*
c.5)
1,000.00
600.00
202
4.00
15.00
3)
4.00
NOTE:
4)
a.2)
16.00
a.3)
12.00
a.4)
8.00
a.5)
4.00
NOTE:
b)
20.00
Air-Conditioning Systems:
b.1)
NOTE:
b.2)
Window-type air-conditioners/
Unit
30.00
20.00
16.00
12.00
203
8.00
6.00
Mechanical Ventilation/Unit:
c.1)
Up to 1 HP
c.2)
Above 1 HP up to 5 HP
20.00
c.3)
Above 5 HP up to 10 HP
40.00
c.4)
Above 10 HP up to 20 HP
80.00
c.5)
Above 20 HP
d)
e)
Elevators/Unit:
e.1)
10.00
120.00
P
100.00
400.00
Passenger elevators:
e.1.1) First 5 landings
e.1.2) Each landing above the 5th
e.2)
Freight elevators
e.3)
Motor-driven dumbwaiters
40.00
e.4)
300.00
Car elevators
400.00
e.5)
NOTE:
f)
20.00
300.00
Boilers:
f.1)
Up to 10 HP
f.2)
Above 10 HP up to 30 HP
400.00
f.3)
Above 30 HP up to 50 HP
500.00
f.4)
Above 50 HP up to 70 HP
600.00
f.5)
Above 70 HP up to 90 HP
700.00
f.6)
Above 90 HP up to 100 HP
204
300.00
800.00
f.7)
NOTE:
g)
i)
4.00
NOTE:
h)
1.00
Up to 1 HP
i.2)
Above 1 HP up to 3 HP
30.00
i.3)
Above 3 HP up to 5 HP
60.00
i.4)
Above 5 HP up to 10 HP
80.00
i.5)
Above 10 HP up to 20 HP
100.00
i.6)
Above 20 HP up to 30 HP
120.00
i.7)
Above 30 HP up to 40 HP
140.00
i.8)
Above 40 HP up to 50 HP
160.00
i.9)
Above 50 HP up to 60 HP
180.00
i.10)
Above 60 HP up to 70 HP
200.00
i.11)
Above 70 HP up to 80 HP
220.00
i.12)
Above 80 HP up to 90 HP
240.00
i.13)
NOTE:
10.00
2.00
205
j)
k)
l)
Up to 10 HP
40.00
j.2)
Above 10 HP up to 30 HP
80.00
j.3)
Above 30 HP up to 50 HP
120.00
j.4)
Above 50 HP up to 70 HP
160.00
j.5)
Above 70 HP up to 90 HP
200.00
j.6)
Above 90 HP up to100 HP
240.00
j.7)
2.00
Up to 10 HP
80.00
k.2)
Above 10 HP up to 30 HP
140.00
k.3)
Above 30 HP up to 50 HP
200.00
k.4)
Above 50 HP up to 70 HP
260.00
k.5)
Above 70 HP up to 90 HP
320.00
k.6)
Above 90 HP up to 100 HP
k.7)
380.00
2.00
Up to HP
l.2)
Above HP up to 1 HP
20.00
l.3)
Above 1 HP up to 3 HP
40.00
l.4)
Above 3 HP up to 5 HP
60.00
l.5)
Above 5 HP up to 10 HP
80.00
l.6)
Above 10 HP up to 20 HP
100.00
l.7)
Above 20 HP up to 30 HP
120.00
l.8)
Above 30 HP up to 40 HP
140.00
206
6.00
m)
l.9)
Above 40 HP up to 50 HP
l.10)
Above 50 HP up to 60 HP
360.00
l.11)
Above 60 HP up to 70 HP
420.00
l.12)
Above 70 HP up to 80 HP
480.00
l.13)
Above 80 HP up to 90 HP
520.00
l.14)
Above 90 HP up to 100 HP
l.15)
p)
600.00
5.00
30.00
o)
300.00
Pressure Vessels:
Per cubic meter or fraction thereof
n)
2.00
20.00
Gas Meters:
Each gas meter tested, proved and sealed:
q)
XIV.
p.1)
Up to 1o lights
12.00
p.2)
16.00
p.3)
24.00
p.4)
40.00
b)
207
100.00
20.00
2)
Business Signs:
a.1)
Neon
a.2)
Illuminated
20.00
a.3)
Others
12.00
a.4)
Painted-on
NOTE:
30.00
8.00
3)
Neon signs
Illuminated signs
120.00
P
Others
Painted-on signs
8.00
40.00
15.00
60.00
30.00
40.00
20.00
Certifications:
1)
2)
208
4.00
4.00
XVI.
3)
4.00
4)
4.00
5)
4.00
6)
7)
12.00
4.00
Payment of Fees:
All fees mentioned in this Chapter shall be paid to the Cashier of
the Municipal Building Official or to the Municipal Treasurer before
the issuance of the building permit.
XVII. Penalties:
1)
2)
3)
SECTION 221.
following Applications:
1)
Construction/addition/renovation/
indigenous family dwelling unit.
2)
3)
209
alteration
of
traditional
4)
5)
6)
SECTION 222.
Tax Period and Manner of Payment Unless
otherwise provided in this Code, the tax period of all local taxes, fees and
charges shall be the calendar year. Such taxes, fees and charges may be
paid in quarterly installments.
SECTION 223.
Accrual of Tax Unless otherwise provided in
this Code, all local taxes, fees, and charges shall accrued on the first (1 st)
day of January of each year. However, new taxes, fees or charges in the
rates thereof, shall accrue on the first (1 st) day of the quarter next following
the effectivity of the ordinance imposing such new levies or rates.
SECTION 224.
Time of Payment Unless otherwise provided
in this Code, all local taxes, fees and charges shall be paid within the first
twenty (20) days of January or of each subsequent quarter, as the case
may be. The Sanggunian concerned may, for a justifiable 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 225.
Surcharges and Penalties on Unpaid Taxes,
Fees, or Charges There is hereby imposed a surcharge not exceeding
twenty-five (25%) percent of the amount of taxes, fees or charges not paid
on time and an interest at the rate not exceeding two (2%) percent per
month of the unpaid taxes, fees or charges including surcharges, until
such amount is fully paid but in no case shall the total interest on the
unpaid amount or portion thereof exceed thirty-six (36) months.
210
SECTION 226.
Interest on Other Unpaid Revenue Where
the amount of any other revenue, except voluntary contributions or
donations, is not paid on the date fixed on the ordinance, or in the
contract, expressed or implied, or upon the occurrence of the event which
has given rise to its collection, there shall be collected as part of that
amount an interest thereon at the rate not exceeding two (2%) percent per
month from the date it is due until it is paid, but in no case shall the total
interest on the unpaid amount or a portion thereof exceed thirty-six (36)
months.
SECTION 227.
Collection of Local Revenues by Treasurer
All local taxes, fees, and charges shall be collected by the Municipal
Treasurer or their duly authorized deputies.
The Municipal Treasurer may designate the Barangay Treasurer as
his deputy to collect local taxes, fees, and charges. In case a bond is
required for the purpose, the municipal government shall pay the
premiums thereon in addition to the premiums of bond that may be
required under this R.A. 7160.
SECTION 228.
Examination of Books of Accounts and
Pertinent Records of Businessmen by Local Treasurer The
Municipal Treasurer may, by himself or through any of his deputies duly
authorized in writing, examine the books, 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 charge. 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 taxpayers examined.
In case the examination herein authorized is made by a duly
authorized deputy of the local treasurer, the written authority of the deputy
concerned shall specifically state the name, address, and business of
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.
For this purpose, the records of the revenue district office of the
Bureau of Internal Revenue shall be made available to the Local
Treasurer, his deputy or duly authorized representative.
Chapter 44 CIVIL REMEDIES FOR COLLECTION OFF
REVENUES
SECTION 229.
Application of Chapter The provisions of
this Chapter and the remedies provided herein may be availed of for the
collection of any delinquent local tax, fee, charge, or other revenue.
211
SECTION 230.
Local Governments Lien Local taxes, fees,
charges and other revenues 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 the lien but also upon property used in
business, occupation, practice of profession or calling, or exercise or
privilege with respect to which the lien is imposed. The lien may only be
extinguished upon full payment of the delinquent local taxes, fees and
charges including related surcharges and interest.
SECTION 231.
Civil Remedies The civil remedies for the
collection of local taxes, fees, or charges, and related surcharges and
interest resulting from delinquency shall be:
a)
b)
By judicial action.
Seizure Upon failure of the person owing any local tax, fee,
or charge to pay the same at the time required, the local
treasurer or his deputy may, upon written notice, seize or
confiscate any personal property belonging to that person or
any personal property subject to the lien in sufficient quantity
to satisfy the tax, fee, or charge in question, together with
any increment thereto incident to delinquency and the
expenses of seizure. In such case, the local treasurer or his
deputy shall issue a duly authenticated certificate based
upon the records of his office showing the fact of
delinquency and the amounts of the tax, fee, or charge and
penalty due. Such certificate shall serve as sufficient warrant
for the distraint of personal property aforementioned, subject
to the taxpayers right to claim exemption under the
provisions of existing laws. Distrained personal property
shall be sold at public auction in the manner herein provided
for.
212
b)
c)
d)
e)
213
f)
SECTION 233.
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, Municipal
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 a legal execution
throughout the Philippines. Levy shall be affected by writing upon said
certificate the description of the property upon which levy is made. At the
same time, written notice of the levy shall be mailed to or served upon the
assessor and the Registrar of Deeds of the province or city where the
property is located who shall annotate the levy on the tax declaration and
certificate of title of the property, respectively, and the delinquent taxpayer
or, if he be absent from the Philippines, to his agent or manager of the
business in respect to which the liability arose, or if there be none, to the
occupant of the property in question.
In case the levy on real property is not issued before or
simultaneously with the warrant of distraint on personal property, and the
personal property of the taxpayer is not sufficient to satisfy his
delinquency, the Municipal Treasurer, shall within thirty (30) days after
execution of the distraint, proceed with the levy on the taxpayers real
property.
A report of any levy shall, within ten (10) days after the receipt of
the warrant, be submitted by the levying officer to the Sanggunian
concerned.
214
SECTION 234.
Advertisement and Sale Within thirty (30)
days after levy, the treasurer shall proceed to publicity advertise for sale or
auction the property or a usable portion thereof as may be necessary to
satisfy the claim and cost of sale; and such advertisement shall cover a
period of at least thirty (30) days. It shall be affected by posting a notice at
the entrance of the municipal building, 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, city, or municipality 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 the taxpayer against whom the taxes, fees, or charges are levied,
and a short description of the property to be sold. At any time before the
date fixed for the sale, the taxpayer may stay the proceedings by paying
the taxes, fees, charges, penalties and interests. If he fails to do so, the
sale shall proceed and shall be held either at the main entrance of the
provincial, city or municipal building, or on the property to be sold, or at
any other place as determined by the local treasurer conducting the sale,
and specified in the notice of sale.
Within thirty (30) days after the sale, the treasurer or his deputy
shall make a report of the sale to the Sanggunian concerned, and which
shall form part of his records. After consultation with the Sanggunian, the
treasurer shall make and deliver to the purchaser a certificate of sale,
showing the proceedings of sale, describing the property sold, stating the
name of the purchaser and setting out the exact amount of all taxes, fees,
charges and related surcharges, interests, or penalties: Provided,
however, that any excess in the proceeds of the sale over the claim and
cost of sales shall be turned over to the owner of the property.
The treasurer may, by ordinance duly approved, advance an
amount sufficient to defray the costs of collection by means of the
remedies provided for in this Title, including the preservation or
transportation in case of personal property, and the advertisement and
subsequent sale, in case of personal and real property including the
improvements thereon.
SECTION 235.
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 local treasurer of the total amount of taxes, fees, or charges, and
related surcharges, interest, or penalties from the date of delinquency to
the date of sale, plus interest of not more than two (2%) percent per month
on the purchase price from the date of purchase to the date of redemption.
Such payment shall invalidate the certificate of sale issued to the
purchaser and the owner shall be entitled to a certificate of redemption
from the municipal treasurer or his deputy.
215
216
SECTION 240.
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 241.
Personal Property Exempt from Distraint or
Levy The following property 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:
a)
b)
c)
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 (P10,000.00) Pesos;
e)
f)
g)
One fishing boat and net, not exceeding the total value of
Ten Thousand (P10,000.00) Pesos, by the lawful use of
which a fisherman earns his livelihood; and
h)
SECTION 242.
Separability Clause If for any reason, any
provision, section or part of this code is declared not valid by a court of
competent jurisdiction or suspended or revoked by the Office of the
President, such judgment shall not affect or impart the remaining
provisions, sections or parts which shall continue to be in force and effect.
SECTION 243.
Applicability Clause All other matters
relating to the imposition in this code shall be governed by pertinent
provisions of existing laws and ordinances.
SECTION 244.
Penal Provisions Any violation of the
provisions of this Code not herein otherwise covered by a specific penalty,
shall be punished by a fine of not exceeding Five Hundred (P500.00)
Pesos or imprisonment of not exceeding six (6) months or both, at the
discretion of the Court.
Page No. 217
Ordinance 24
Series of 1993
x------------------x
217
218
ABC President
SK Fed. President
ATTESTED BY:
APPROVED BY:
219