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EXCERPT FROM THE MINUTES OF THE 20TH REGULAR SESSION OF THE 11TH

SANGGUNIANG PANLUNGSOD OF THE CITY OF LAPU-LAPU HELD AT THE


SESSION HALL ON DECEMBER 26, 2007

REGULAR SESSION NO. 20

PRESENT:
Hon. Mario Y. Amores, M.D. Vice Mayor & Presiding Officer
Hon. Cornelio A. Pahang, M.D. Majority Floor Leader
Hon. Alexander M. Gestopa, Jr., M.D. Asst. Majority Floor Leader
Hon. Efren T. Herrera Minority Floor Leader
Hon. Marcial A. Ycong Sanggunian Member
Hon. Damian T. Gomez, Jr. Sanggunian Member
Hon. Rodolfo P. Potot Sanggunian Member
Hon. Queenie M. Ammann Sanggunian Member
Hon. Florito T. Pozon Sanggunian Member
Hon. Reymar E. Dico Sanggunian Member
(PPSK Chairman)
Atty. Michael M. Dignos Representative of the Mayor
ABSENT:
Hon. Junard Q. Chan Sanggunian Member
Hon. Eduardo L. Cuizon Sanggunian Member
Hon. Leo F. Mercado Sanggunian Member (ABC Rep.)

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RESOLUTION NO. 432-2007

After due deliberation, the Sangguniang Panlungsod of the City of Lapu-Lapu, on


motion of Hon. Damian T. Gomez, Jr. and adopted in mass motion,

RESOLVED, to enact, as it is hereby ENACTED the following:

ORDINANCE NO. 070-2007

AN ORDINANCE APPROVING THE REVISED


LAPU-LAPU CITY REVENUE CODE
CHAPTER 1

GENERAL PROVISIONS

Article A
Short Title and Scope of this Code

SECTION 1A-01 Short Title - This Ordinance shall be known as the


REVISED LAPU-LAPU CITY REVENUE CODE.

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SECTION 1A-02 Purpose - This code shall govern the levy, assessment,
collection and payment of all city taxes, fees, charges and other impositions,
whether for revenue or for regulatory purposes, within the territorial jurisdiction
of the City of Lapu-Lapu, Cebu,Philippines.

SECTION 1A-03 Application and Coverage Subject to the provisions of


pertinent laws in forces which may hereafter be promulgated, this Code shall
apply to, and cover all, persons engaged in any occupation or business, or
exercising privileges within the City of Lapu-Lapu; the imposition of fees and
charges for services rendered in connection with any business, profession or
occupation being conducted therein, and to all acts or transactions performed or
to be carried within its territorial limits, irrespective of whether they are
temporary, transitory, or partly being done in another City, Municipality or
jurisdiction and upon which acts or transactions, taxes, licenses or fees shall be
levied in virtue hereof, or local public purposes.

Article B
Construction Provisions

SECTION 1B-01 Words and Phrases not herein Expressly Defined -


Words and phrases embodied in this Code not herein specifically defined shall
have the same definitions as found in R.A. 7160 known as the LOCAL
GOVERNMENT CODE OF 1991.

SECTION 1B-02 Rules of Construction - In construing the provisions of


this Code, the following rules of construction shall be observed unless
inconsistent with the manifest intent of the provision or when applied they
would lead to absurd or highly improbably results;

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

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

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

(d) Computation of time - The time within which an act is to be done as


provided in this Code or in any rule or regulation issued pursuant to the
provisions thereof, when expressed in days, shall be computed by excluding the
first day and including the last day, except if the last day falls on a Sunday or a
holiday in which case the same shall be excluded from the computation and the
next business day shall be considered the last day.

(e) Reference - All reference to Chapters, Article, Sections, are to the


Chapters, Articles, Sections in this Code, unless otherwise specified.

(f) Conflicting provisions of chapters - If the provisions of different


Chapters conflict with or contravene each other, the provisions of each Chapter
shall prevail as to all specific matters and questions involved therein.

(g) Conflicting provisions of sections - If the provisions of different


sections in the same Article conflict with each other, the provision of the section
which is last in point of sequence shall prevail.

Article C
Definitions of Terms

SECTION 1C-01 Words Defined in this Code - When used in the Code.

(a) Business means trade or commercial activity regularly engaged in as a


means of livelihood or with a view to profit.

(b) Capital Investment is the capital which a person employs in any


undertaking, or which he contributes to the capital of partnership, corporation,
or any other juridical entity or association in a particular taxing jurisdiction.

(c) Charge refers to pecuniary liability, as rents or fees against persons or


property.

(d) Cooperative is a duly registered association of persons, with a common


bond of interest, who have voluntarily joined together to achieve a lawful
common social or economic end, making equitable contributions to the capital
required and accepting a fair share of the risks and benefits of the undertaking in
accordance with the universally accepted cooperative principles.

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(e) Corporation includes partnerships, no matter how created or


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

The term resident foreign when applied to a corporation means foreign


corporation not otherwise organized under the laws of the Philippines but
engaged in trade or business within the Philippines.

(f) Fee means a charge fixed by law or ordinance for the regulation and
inspection of a business or activity.

(g) Franchise is a right or privilege, affected with public interest that is


conferred upon private persons or corporations, under such terms and conditions
as the government and its political subdivisions may impose in the interest of
public welfare, security and safety.

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

(i )Levy means an imposition or collection of an assessment, tax, tribute, or


fine.

(j) License or Permit is a right or permission granted in accordance with


law by a competent authority to engage in some business or occupation or to
engage in some transaction.

(k) Municipal Waters include not only streams, lakes and tidal waters within
the city, not being the subject of private ownership and not comprised within the
national parks, public forest, timber lands, forest reserves or fishery reserves, but
also marine waters included between two lines drawn perpendicularly to the

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general coastline from points where boundary lines of the city touch the sea at low
tide and a third line parallel with the general coastline and fifteen (15) kilometers
from it. Where two (2) municipalities are so situated on the opposite shores that
there is less than fifteen (15) kilometers of marine waters between them, the third
line shall be equally distant from opposite shores of the respective municipalities.

(l) Operator includes the owner, manager, administrator, or any other


person who operates or is responsible for the operation of a business
establishment or undertaking.

(m) Persons - means every natural or juridical being susceptible of rights


and obligations or of being the subject of legal relations.

(n) Privilege - means a right or immunity granted as a peculiar benefit,


advantage or favor.

(o) Rental - means the value of the consideration, whether in money or


otherwise given for the enjoyment or use of a thing.

(p) Lessor includes any person engaged in the business of leasing or sub-
leasing real property rented or offered for rent.

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

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

(s) Service means the duties, work or functions performed or discharged


by a government officer or by a private person contracted by the government as
the case may be.

(t) Tax means an enforced contribution, usually monetary in form, levied


by the law-making body on persons and property subject to its jurisdiction for
the precise purposes of supporting governmental needs.

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

CHAPTER 2

CITY TAXES

Article A
Real Property Tax

SECTION 2A-01. Power to levy Real Property Tax The City of Lapu-
Lapu through the Sangguniang Panlungsod has the power to levy the Ad
Valorem Tax on Real Property such as land, buildings, machinery and other
improvements located within the territorial jurisdiction of the City of Lapu-Lapu.

SECTION 2A-02. Imposition of Real Property Tax There shall be


imposed a Basic Real Property Tax of one point five percent (1.5%) of the
assessed value of real property, such as lands, buildings, machinery and other
improvements affixed or attached to real property located in this City.

SECTION 2A-03. Additional Levy on Real Property for the Special


Education Fund (SEF) - There is hereby levied a one percent (1%) tax on the
assessed value of real property which shall be in addition to the Basic Real
Property. The proceeds thereof shall accrue exclusively to the Special Education
Fund (SEF).

SECTION 2A-04. Exemptions - The following are exempted from payment


of the Basic Real Property tax and the Special Education Fund Tax (SEF);

(a) Real property owned by the Republic of the Philippines or any of its
political subdivisions except when the beneficial use thereof has been granted, for
consideration or otherwise, to a taxable person;

(b) Charitable institutions, churches, and personages or convents


appurtenant thereto, mosques, non-profit or religious cemeteries and all lands,
buildings and improvements actually, directly, and exclusively used for religious,
charitable or educational purposes;

(c) All machineries and equipment that are actually, directly and
exclusively used by local water districts and government-owned or controlled
corporations engaged in the supply and distribution of water and/or generation
and transmission of electric power;

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(d) All real property owned by duly registered cooperatives as provided for
under RA 6938; and

(e) Machinery and equipment used for pollution control and environmental
protection. Except as provided herein and pursuant to Section 234 of the LGC, any
exemption from payment of real property tax previously granted to, or presently
enjoyed by, all persons, whether natural or juridical, including all government-
owned or controlled corporations are hereby withdrawn effective January 1, 1992.

SECTION 2A-05. Socialized Housing Tax

Definition - When used in this article for the Socialized Housing Tax:

(a) Socialized housing refers to housing programs and projects covering


houses and lots or homelots only duly undertaken by the government and
private sector for the underprivileged and homeless citizens which shall
include sites and services development, long-term financing, liberalized
terms on interest payments, and such other benefits in accordance with the
provisions of the R.A 7279 otherwise known as the Urban Development
and Housing Act of 1992.

(b) Urban areas refer to all cities regardless of their population density and
to cities with a population density of at least five hundred (500) persons per
square kilometer.

SECTION 2A-06. Exemptions - The following are exempted from the


Socialized Housing Tax:

(a) Those included in the coverage of R.A. 6657, otherwise known as the
Comprehensive Agrarian Reform law.

(b) Those actually used for national defense and security of the state;

(c) Those used, reserved or otherwise set aside for government offices,
facilities and other installations whether owned by the National
Government, its agencies and instrumentalities, including government-
owned or controlled corporations, or by the local government units.
Provided, however, that the lands herein mentioned, or portions thereof,
which have not been used for the past ten (10) years from the effectivity of
RA 7279 shall be covered by this tax.

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(d) Those used or set aside for parks, reserves for flora and fauna, forests
and watersheds, and other areas necessary to maintain ecological balance or
environmental protection, as determined and certified by the proper
government agency; and

(e) Those actually and primarily used for religious, charitable, or


educational purposes, cultural and historical sites, hospitals and health
centers, and cemeteries or memorial parks.

SECTION 2A-07. Imposition of Tax - There is hereby imposed a socialized


housing tax at the rate of zero point five percent (0.5%) on the assessed value of
lands in urban areas in excess of fifty thousand pesos (P 50,000.00)

SECTION 2A-08. Collection and Accrual of Proceeds - The fixed tax on


socialized housing shall be collected at the same time and in the same manner as
that of the basic real property tax. The proceeds of the additional socialized
housing tax shall accrue to the Urban Development and Housing Program of the
city.

SECTION 2A-09. Administrative Provisions - The City Assessor shall keep


an updated record of lands in urban areas within his jurisdiction with assessed
values in excess of Fifty Thousand Pesos (P 50,000). For purposes of collection, the
City Assessor shall notify, on the basis of such record, the owner of the property or
person having legal interest therein of the imposition of the additional tax.

SECTION 2A-10. Tax on Idle Lands - There shall be imposed an


Additional Ad Valorem Annual Tax on idle lands of not more than three percent
(3%) of the assessed value of the property which shall be in addition to the basic
real property tax.

Idle Lands shall include:

a. Agricultural lands, more than one (1) hectare 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 (50) fifty
trees to a hectare shall not be considered idle lands. Lands actually
used for grazing purposes shall likewise not be considered idle lands.

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b. Land, other than agricultural land, located in the city, more than one
thousand (1,000) square meters in area one-half (1/2) of which remain
unutilized or unimproved by the owner of the property or person
having legal interest therein.
Regardless of land area, this section shall likewise apply to residential lots
in subdivisions duly approved by proper authorities, the ownership of which has
been transferred to individual owners, who shall be liable for the additional tax
provided that the individual lots of such subdivisions, the ownerships of which
has not been transferred to the buyer shall be considered as part of the
subdivisions and shall be subject to the additional tax payable by the subdivision
owner or operator.

SECTION 2A-11. Idle Lands Exempt from Tax Idle lands may be
exempted from the additional tax levy by reason of force majeure, civil
disturbance, natural calamity, or any cause or circumstances which physically or
legally prevents the owner of the property or person having legal interest therein
from improving, utilizing or cultivating the same.

SECTION 2A-12. Listing of Idle Lands by the City Assessor The City
Assessor shall make and keep an updated record of all idle lands located within
his area of jurisdiction. For purpose of collection, the City Assessor shall furnish
a copy thereof to the City Treasurer who shall notify, on the basis of such record,
the owner of the property or person having legal interest therein of the
imposition of the additional tax.

SECTION 2A-13. Time of Payment - The Basic Real Property Tax herein
imposed, the additional Tax on Real Property for the Special Education Fund
(S.E.F.) and the Socialized Housing Tax shall be due and payable on the first day of
January. The same may, however, at the discretion of the taxpayer, be paid
without interest/penalty in four (4) equal installments with the following schedule:

1st Installment - on or before March 31st of the year


2nd Installment - on or before June 30th of the year
3rd Installment - on or before September 30th of the year
4th Installment - on or before December 31st of the year.

The Basic Real Property Tax, the additional Tax on Real Property for the
Special Education Fund (S.E.F) and the Socialized Housing Tax must be collected
simultaneously. Payments of real property taxes shall first be applied to prior
years delinquencies, interests and penalties, if any and only after said
delinquencies are settled, tax payments may be credited for the current period.

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SECTION 2A-14. Tax Discount for Up-to-Date and Advance Payment


If the Basic Real Property Tax, the additional tax accruing to the Special
Education Fund (S.E.F.) and the imposed Socialized Housing Tax for the current
year are paid promptly in full or in accordance with the prescribed installment
schedule of payment as provided under this Ordinance, the City of Lapu-Lapu
grants a ten percent 10% discount of the tax due thereon. However, if the
taxpayer pays in full the Basic Real Property Tax, the additional tax accruing to
the Special Education Fund (S.E.F) and the imposed Socialized Housing Tax of
the ensuing or incoming year/s, the City of Lapu-Lapu grants a fifteen percent
15% discount of the annual tax due. Provided, that such discounts shall only be
granted to real properties without any tax delinquency.

SECTION 2A-15. Interest on Unpaid Real Property Tax Failure to pay


the Basic Real Property tax and any other Tax levied under this Article upon the
expiration of the periods as provided in Section 2A-13, shall subject the taxpayer
to the payment of interest at the rate of two percent (2%) per month on the
unpaid amount or a fraction thereof, until the delinquent tax shall have been
fully paid. Provided, however, that in no case shall the total interest on the
unpaid tax or portion thereof exceed thirty-six (36) months.

SECTION 2A-16. Compromise Agreement for Delinquent Taxes The


taxpayer may enter for a compromise with the City Treasurer in the settlement of
his/her delinquent realty taxes thru installment basis provided the amount of
Real Property Tax does not exceed One Million Pesos (P 1,000,000.00) including
surcharges and interest. Further, that the City Treasurer shall require the
delinquent taxpayer or his representative to pay a down payment of twenty five
percent (25%) of the total delinquency, full payment of the of the tax delinquency
for the years the interest of which have not yet maximized or aging below 3 years
and a full payment of the current years tax due upon the execution of an
Agreement to Pay by Installment and the remaining balance of seventy five
percent (75%) shall be paid in 12, 24 or 36 equal monthly instalments as the City
Treasurer deems it reasonable under the circumstances.

In special cases, where the delinquent real property tax exceeds the
amount of One Million Pesos, the City Treasurer may allow installment
payments upon prior approval of the City Mayor.

The City Mayor is hereby authorized to extend the installment period of


payment of the remaining, as he/she may deem necessary, to Sixty (60) equal
monthly installments.

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It shall be noted that such Compromise Agreement shall only be used for
purposes of (1.) Business Permit Application, (2.) Electrical Permit Application,
and (3) Building Permit Application only where Realty Tax payment is one of the
requisites before approval of such applications. It shall be in no case that such
Compromise Agreement be used for purposes of issuing Tax Clearances, unless
otherwise the delinquent tax has been fully paid.

SECTION 2A-17. Guidelines in Computation of Real Property Tax


Delinquency The delinquent taxpayer shall adhere to the schedule of
computations for installment payments of delinquent tax as herein provided, to
wit.

1. 25% down payment of the prior years total tax delinquencies with
a maximum of 72% interest or aging 3 years or more, as the law
may allow;
2. full payment of the tax delinquency for the years the interest of
which have not yet maximized or aging below 3 years;
3. full payment of the current years tax due, and;
4. equal monthly installment payments of the 75% remaining balance.

SECTION 2A-18. Forms The agreement may follow the format


prescribed by the City Treasurer and shall be accomplished in four (4) copies
signed by the delinquent taxpayer or his/her attorney-in-fact and the City
Treasurer. Copies of the signed agreement shall be distributed as follows:

1. Original copy to the City Treasurer;


2. Duplicate original to the taxpayer or his duly authorize
representative;
3. Triplicate original to the City Mayor;
4. Quadruplicate original to the Office of the City Treasurer.

SECTION 2A-19. Default In case of default by the delinquent taxpayer


in the remittance of any installment as they fall due, the remaining balance of
unpaid delinquency shall be due and demandable immediately. Continued
failure to pay the balance for a non-extendable period of one (1) month from
receipt of notice by the delinquent taxpayer shall subject the delinquent property
to sale at public auction in accordance with the existing rules and regulations.
The agreement shall contain this provision and shall form an integral part
thereof.

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SECTION 2A-20. City Treasurers Report The City Treasurer shall


submit an annual written summary report to the Sangguniang Panlungsod of the
agreements entered into by him/her of the preceding year under this ordinance.

SECTION 2A-21. Collection and Distribution of Proceeds - The collection


of the real property tax with interest thereon and related expenses, and the
enforcement of the remedies provided for in this Article or any applicable laws,
shall be the responsibility of the City Treasurer. The City Treasurer may deputize
the Barangay Treasurer to collect all taxes on real property located in the barangay:
Provided, that the Barangay Treasurer is properly bonded for the purpose:
Provided, further, that the premium on the bond shall be paid by the City
Government.

The proceeds of the basic real property tax, including interest thereon, and
proceeds from the use, lease or disposition, sale or redemption of property
acquired at a public auction, and fifty percent (50%) of the tax paid under protest,
in accordance with the provisions of this Article, shall be distributed as follows:

1. Seventy percent (70%) shall accrue to the General Fund of the City;

2. Thirty percent (30%) shall be distributed among the component


barangays of the city where the property is located in the following
manner:

a. Fifty percent (50%) shall accrue to the barangay where the


property is located.

b. Fifty percent (50%) shall accrue equally to all component


barangays of this City.

The share of the barangay shall be released directly to the Barangay


Treasurer on a quarterly basis within five (5) days after the end of each quarter,
without need of any further action, and shall not be subject to any lien or holdback
for whatever purpose subject to such rules as may be prescribed by the
Commission on Audit for this purpose.

The proceeds of the additional one percent (1%) SEF tax shall be
automatically released to the City School Board for the operation and maintenance
of public schools, construction and repair of school buildings, facilities and
equipment, educational research, purchase of books and periodicals, and sports
development as determined and approved by the city school board.

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SECTION 2A-22. Administrative Provisions -

(a) On the Collection of the Real Property Tax

1. Assessor to Furnish Treasurer with Assessment Roll. The City Assessor


shall prepare and submit to the City Treasurer on or before the thirty-first
(31st) day of December each year, an assessment roll containing a list of all
persons whose real properties have been newly assessed or reassessed and
the values of such properties.

2. Notice of Time for Collection of Tax. The City Treasurer shall, on or


before the thirty-first (31st) day of January each year, in the case of basic
real property tax, the additional tax for the SEF and the Socialized Housing
Tax or on any other date to be prescribed by the Sangguniang Panlungsod
in the case of any other tax levied under this Article, post the notice of the
dates when the tax may be paid without interest at a conspicuous and
publicly accessible place at the city hall. Said notice shall likewise be
published in a newspaper of general circulation in the locality once a week
for two (2) consecutive weeks.

3. Payment Under Protest.

a. No protest shall be entertained unless the taxpayer first pays the


tax. It shall be annotated on the tax receipts the words "paid under
protest." The protest in writing must be filed within thirty (30) days
from payment of the tax to the City Treasurer who shall decide the
protest within sixty (60) days from receipt.

b. Fifty percent (50%) of the tax paid under protest shall be held in
trust by the City Treasurer. The other fifty percent (50%) shall form
part of the proceeds to be distributed in accordance with Section 2A-
21 of this Ordinance.

c. In the event that the protest is finally decided in favor of the


taxpayer, the amount or portion of the tax protested shall be
refunded to the protester, or applied as tax credit against his existing
or future tax liability.

d. In the event that the protest is denied or upon lapse of the sixty
(60) day period prescribed in subparagraph a., the taxpayer may,
within sixty (60) days from receipt of the written notice of
assessment, appeal to the City Board of Assessment Appeals by

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filing a petition under oath in the standard form prescribed therefor,


together with copies of the tax declaration and such affidavits or
documents in support of the appeal.

4. Repayment of Excessive Collection. When an assessment of basic real


property tax, or any tax levied under this Article, is found to be illegal or
erroneous and tax is accordingly reduced or adjusted, the taxpayer may file
a written claim for refund or credit for taxes and interests with the City
Treasurer within two (2) years from the date the taxpayer is entitled to such
reduction or adjustment.

The City Treasurer shall decide the claim for tax refund or credit
within sixty (60) days from receipt thereof. In case the claim for tax refund
or credit is denied, the taxpayer, may within sixty (60) days from the date of
receipt of the written notice of assessment, appeal to the City Board of
Assessment Appeals by filing a petition under oath in the standard form
prescribed therefor, together with copies of the tax declaration and such
affidavits or documents in support of the appeal.

5. Notice of Delinquency in the Payment of the Real Property Tax.

a. When the real property tax or any other tax imposed under this
Article becomes delinquent, the City Treasurer shall immediately
cause a notice of the delinquency to be posted at the main entrance
of the hall and in a publicly accessible and conspicuous place in each
barangay. The notice of delinquency shall also be published once a
week for two (2) consecutive weeks, in a newspaper of general
circulation in the city.

b. Such 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 any time before the
distraint of personal property, payment of tax with surcharges,
interests, and penalties may be made in accordance with Section 13
of this Ordinance, and unless the tax, surcharges and penalties are
paid before the expiration of the year for which the tax is due, except
when the notice of assessment or special levy is contested
administratively or judicially, the delinquent real property will be
sold at public auction, and the title to the property will be vested in
the purchaser, subject, however, to the right of the delinquent owner
of the property or any person having legal interest therein to redeem
the property within one (1) year from the date of sale.

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6. Remedies for the Collection of Real Property Tax. For the collection of
the basic real property tax and any other levied under this Article, the city
may avail of the remedies by administrative action through levy on real
property and sale of real property by public auction or by judicial action.

7. City Government's Lien. The basic real property tax and any other tax
levied under this Article constitutes a lien on the property subject to tax,
superior to all liens, charges or encumbrances in favor of any person,
irrespective of the owner or possessor thereof, enforceable by
administrative or judicial action, and may only be extinguished upon
payment of the tax and related interests and expenses.

8. Levy on Real Property. After the expiration of the time required to pay
the basic real property tax or any other tax levied under this Article, real
property subject to such tax may be levied upon through issuance of a
warrant on or before, or simultaneously with the institution of the civil
action for the collection of the delinquent tax. The City Treasurer when
issuing a warrant of levy shall prepare a duly authenticated certificate
showing the name of the delinquent owner of the property or person
having legal interest therein, the description of the property, the amount of
tax due and the interest thereon. The warrant shall operate with the force
of a legal execution throughout the City. The warrant shall be mailed to or
served upon the delinquent owner of the real property of person having
legal interest therein, or in case he is out of the country or cannot be located,
to the administrator or occupant of the property. At the same time, written
notice of the levy with the attached warrant shall be mailed to or served
upon the City Assessor and Register of Deeds of the City, who shall
annotate the levy on the tax declaration and certificate of title of the
property, respectively.

The levying officer shall submit a report on the levy to the


Sangguniang Panlungsod within ten (10) days after receipt of the warrant
by the owner of the property or person having legal interest therein.

9. Penalty for Failure to Issue and Execute Warrant. Without prejudice to


criminal prosecution under the Revised Penal Code and other applicable
laws, the City Treasurer or his/her deputy who fails to issue or execute the
warrant of levy within one (1) year from the time the tax becomes
delinquent or within thirty (30) days from the date of issuance thereof, or
who is found guilty of abusing the exercise thereof in an administrative or
judicial proceeding shall be dismissed from the service.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 16 -

10. Advertisement and Sale. Within thirty (30) days after the service of the
warrant of levy, the City Treasurer shall proceed to publicly advertise for
sale or auction the property or a usable portion thereof as may be necessary
to satisfy the tax delinquency and expenses of sale. The advertisement shall
be effected by posting a notice at the main entrance of the City Hall, and in
a publicly accessible and conspicuous place in the barangay where the
property is located, and by publication once a week for two (2) consecutive
weeks in a newspaper of general circulation in the city. 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 expenses of sale. The sale shall be held either at the main entrance of
the City Hall, or on the property to be sold, or at any other place as
specified in the notice of sale.

Within thirty (30) days after the sale, the City Treasurer or his
deputy shall make a report of the sale to the Sangguniang Panlungsod and
which shall form part of his records. The City Treasurer shall likewise
prepare and deliver to the purchaser 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 sale and a brief
description of the proceedings. Provided, however, 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.

The City Treasurer may advance an amount sufficient to defray the


cost of collection through the remedies provided for in this Article,
including the expenses of advertisement and sale.

11. Redemption of Property Sold. Within one (1) year from the date of sale,
the owner of the delinquent real property or person having legal interest
therein, or his representative, shall have the right to redeem the property
upon payment to the City 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 two percent (2%) per month
on the purchase price from the date of sale to the date of redemption. Such

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 17 -

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 City Treasurer or his deputy.

From the date of sale until the expiration of the period of


redemption, the delinquent real property shall remain in possession of the
owner or person having legal interest therein who shall be entitled to the
income and other fruits thereof.

The City Treasurer 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 two percent (2%) per month computed from
the date of sale to the date of redemption by the owner of the delinquent
property. Thereafter, the property shall be free from lien of such delinquent
tax, interest due thereon and expenses of sale.

12. Final Deed to Purchaser. In case the owner or person having legal
interest therein fails to redeem the delinquent property as provided herein,
the City 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. The deed shall briefly state the proceedings upon which
the validity of the sale rests.

13. Purchase of Property by the City 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 cost of sale, the City Treasurer
conducting the sale shall purchase the property in behalf of the City
Government to satisfy the claim and within two (2) days thereafter shall
make a report of the proceedings which shall be reflected upon the records
of his office. It shall be the duty of the Register of Deeds upon registration
with his office of any such declaration of forfeiture to transfer the title of the
forfeited property to the city without the necessity of an order from a
competent court.

Within one (1) year from the date of such forfeiture, the owner of the
delinquent real property or person having legal interest therein, or his
representative, shall have the right to redeem the property upon payment
to the City Treasurer the full amount of the real property tax and the related
interest, and the costs of sale. If the property is not redeemed as provided
herein, the ownership thereof shall be fully vested to the city.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 18 -

14. Resale of Real Estate Taken for Taxes, Fees or Charges. The
Sangguniang Panlungsod may, through a separate ordinance and upon
notice of not less than twenty (20) days, sell and dispose of the real property
acquired under the preceding subsection at public auction. The proceeds of
the sale shall accrue to the General Fund of the City.

15. Further Distraint or Levy. Levy may be repeated if necessary until the
full amount due, including all expenses, is collected.

16. Collection of Real Property Tax Through the Courts. The City
Government may enforce the collection of the basic real property tax or any
tax levied under this article by civil action in any court of competent
jurisdiction.

a. The City Treasurer shall furnish the City Legal Office a certified
statement of delinquency who, within fifteen (15) days after receipt,
shall file the civil action in the name of the city, in the proper court of
competent jurisdiction. The jurisdiction of the court is determined
by the amount sought to be recovered exclusive of interests and
costs. Thus, where the delinquent tax due does not exceed Ten
Thousand Pesos (P 10,000.00) the competent court is the City Trial
Court and where the amount is in excess of Ten Thousand Pesos (P
10,000.00), the proper court is the Regional Trial Court.

b. Where cognizable in an inferior court, the action must be filed in


the city where the delinquent property is located. Where the
Regional Trial Court has jurisdiction, the plaintiff Local Government
Unit (LGU) shall file the complaint in the city where the property is
situated.

c. In both cases, that is, where the claim is either cognizable by an


inferior court or by the Regional Trial Court, the City Treasurer shall
furnish the City Legal Officer the exact address of the defendant
where he may be served with summons.

17. Action Assailing Validity of Tax Sale. No court shall entertain action
assailing the validity of any sale at public auction of real property or rights
therein under this Article until the taxpayer shall have deposited with the
court the amount for which the real property was sold, together with
interest of two percent (2%) per month from the date of sale to the time of

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 19 -

the institution of the action. The amount so deposited shall be paid to the
purchaser at the auction sale if the deed is declared invalid but it shall be
refunded to the depositor if the action fails.

Neither shall any court declare a sale at public auction invalid by


reason of irregularities or informalities in the proceedings unless the
substantive right of the delinquent owner of real property or the person
having legal interest therein have been impaired.

18. Payment of Delinquent Taxes on Property Subject of Controversy. In


any action involving the ownership or possession of, or succession to, real
property, the court may, motu propio or upon representation of the City
Treasurer or his deputy, award such ownership, possession or succession to
any party to the action upon payment to the court of the taxes with interest
due on the property and all other costs that may have accrued, subject to
the final outcome of the action.

19. Treasurer to Certify Delinquencies Remaining Uncollected. The City


Treasurer or his deputy shall prepare a certified list of all real property tax
delinquencies which remained uncollected or unpaid for at least one (1)
year in his jurisdiction, and a statement of the reason or reasons for such
non-collection or non-payment, and shall submit to the Sangguniang
Panlungsod on or before the thirty-first (31st) of December 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 herein.

(b) Special Provisions.

1. Condonation or Reduction of Real Property Tax and Interest. In case of a


general failure of crops or substantial decrease in the price of agricultural or
agri-based products, or calamity in the city, the Sangguniang Panlungsod
by ordinance passed prior to the first (1st) day of January of any year and
upon recommendation of the Local Disaster Coordinating Council, may
condone or reduce, wholly or partially, the taxes and interest thereon for
the succeeding year or years in the city affected by the calamity.

2. Condonation or Reduction of Tax by the President of the Philippines.


The President of the Philippines may, when public interest so requires,
condone or reduce the real property tax and interest for any year in the city.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 20 -

3. Duty of Register of Deeds. It shall be the duty of the Register of Deeds to


furnish the City Assessor with copies of all contracts selling, transferring, or
otherwise conveying, leasing, or mortgaging real property received by, or
acknowledged before them.

4. Insurance Companies to Furnish Information. Insurance companies are


hereby required to furnish the City Assessor copies of any contract or policy
insurance on buildings, structures and improvements insured by them or
such other documents which may be necessary for the proper assessment
thereof.

5. Fees in Court Actions. As provided for in Section 280 of the Local


Government Code, all court actions, criminal or civil, instituted at the
instance of the City Treasurer shall be exempt from the payment of court
and sheriff's fees.

6. Fees in Registration of Papers or Documents on Sale of Delinquent Real


Property to City. As provided for in Section 281 of the Local Government
Code, all certificates, documents, and papers covering the sale of delinquent
property to the city if registered in the Registry of Property, shall be exempt
from the documentary stamp tax and registration fees.

7. Real Property Assessment Notices or Owner's Copies of Tax


Declarations to be Exempt from Postal Charges or Fees. As provided for in
Sec. 282 of the Local Government Code, all real property assessment notices
or owner's copies of tax declaration sent through mails by the assessor shall
be exempt from the payment of postal charges or fees.

8. Sale and Forfeiture Before Effectivity of this Ordinance. Tax


delinquencies incurred, and sales and forfeitures of delinquent real
property effected, before the effectivity of this Ordinance shall be governed
by the provisions of applicable ordinance or laws then in force.

SECTION 2A-23. Penalties for Omission of Property from Assessment or


Tax Rolls by Officers and Other Acts - Any officer charged with the duty of
assessing a real property who willfully fails to assess or who intentionally omits
from the assessment or tax roll any real property which he knows to be taxable, or
who willfully or negligently under-assesses any real property, or who
intentionally violates or fails to perform any duty imposed upon him by law
relating to the assessment of taxable real property shall, upon conviction, be
punished by a fine of not less than One thousand pesos (P1,000.00) nor more than

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 21 -

Five thousand ,pesos (P5,000.00), or by imprisonment of not less than one (1) nor
more than six (6) months, or both such fine and imprisonment, . at the discretion of
the court.

The same penalty shall be imposed upon any officer charged with the duty of
collecting the tax due on real property who willfully or negligently fails to collect
the tax and institute the necessary proceedings for the collection of the same.

Any other officer required in this Article to perform acts relating to the
administration of the real property tax or to assist the assessor or treasurer in such
administration, who willfully fails to discharge such duties shall, upon conviction,
be punished by a fine of not less than Five Hundred Pesos (P500.00) or more than
Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month
nor more than six (6) months, or both such fine and punishment, at the discretion
of the court.

SECTION 2A-24. Penalties for Delaying Assessment of Real Property and


Assessment Appeals - Any government official who intentionally and deliberately
delays the assessment of real property or the filing of any appeal against its
assessment shall, upon conviction, be punished by a fine of not less than Five
Hundred Pesos (P500.00) or more than Five Thousand Pesos (P5,000.00) or
imprisonment of not less than one (1) month nor more than six (6) months, or both
such fine and punishment, at the discretion of the court..

SECTION 2A-25 - Penalties for Failure to Dispose the Delinquent Real


Property at Public Auction. The City Treasurer who fails to dispose of delinquent
real property at public auction in compliance with the pertinent provisions of this
Article any other local official whose acts hinder the prompt disposition of
delinquent real property at public auction shall, upon conviction, be subject to a
fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand
Pesos (P5,000.00), or by imprisonment of not less than one (1) nor more than six (6)
months, or both such fine and imprisonment, at the discretion of the court.

Article B
Tax on Transfer of Real Property

SECTION 2B-01. Imposition of Tax There is hereby levied a tax on the


sale, donation, barter, or on any other mode of transferring ownership or title of
real property at the rate of zero point seventy five percent (0.75%) of the total
consideration involved in the acquisition of the property or of the fair market

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 22 -

value or the zonal value in case the monetary consideration involved in the
transfer is not substantial, whichever is higher.

SECTION 2B-02. Time of Payment The tax herein imposed shall be


paid by the seller, donor, transferor, executor, or administrator to the City
Treasurer within sixty (60) days from the date of the execution of the deed or
from the date of the decedents death.

SECTION 2B-03. Surcharge for Late Payment Failure to pay the levied
tax on time shall be subject to a surcharge of twenty five percent (25%) of the
original amount of the tax due, such surcharge to be paid at the same time and in
the same manner as the tax due.

SECTION 2B-04. Interest on Unpaid Tax In addition to the surcharge


for late payment, there shall be imposed upon the unpaid amount an interest of
two percent (2%) per month from the due date until the tax is fully paid but in no
case shall the total interest on the unpaid amount or portion thereof exceed
thirty-six (36) months.

SECTION 2B-05. Administrative Provisions -

(a) The Register of Deeds of the City shall before registering any deed,
require the presentation of the evidence of payment of this tax. The City Assessor
shall likewise make the same requirement before cancelling an old tax
declaration and issuing a new one in place thereof.

(b) For Real Estate Dealer / Developer, verification or presentation of its


current Business Permit in this City shall be required before payment of the Tax
on Transfer of Real Property.

Article C
Tax on Printing and Publication

SECTION 2C-01. Imposition of Tax There is hereby levied a tax at the


rate of zero point seventy-five percent (0.75%) of the gross annual receipts for the
preceding calendar year on the business of the persons engaged in the printing
and/or publication of newspapers and magazines placing of advertisement,
obituaries, legal notices, books, cards, posters, leaflets, handbills, certificates,
receipts, pamphlets, and other printed materials of similar character/nature. And
shall accrue on the first day of the succeeding year.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 23 -

.
In the case of a newly started business, the tax shall be zero point ten
percent (0.10%) of the capital investment. In the succeeding calendar year,
regardless of when the business started to operate the tax shall be based on the
gross receipts of the preceding calendar year, or any fraction thereof.

SECTION 2C-02. Exemption The receipts from the printing and/or


publishing of books or other reading materials prescribed by the Department of
Education (Dep. Ed.) as school texts or references shall be exempted from the tax
herein imposed.

SECTION 2C-03. Time of Payment The tax shall be paid to the City
Treasurer within the first twenty (20) days of January or of each subsequent
quarter, as the case may be at the option of the taxpayer.

SECTION 2C-04. Surcharge for Late Payment - Failure to pay the levied
tax on time shall be subject to a surcharge of twenty five percent (25%) of the
original amount of tax due, such surcharge to be paid at the same time and in the
same manner as the tax due.

SECTION 2C-05. Interest on Unpaid Tax In addition to the surcharge


for late payment, there shall be imposed upon the unpaid amount an interest of
two percent (2%) per month from the due date until the tax is fully paid but in
no case shall the total amount on the unpaid amount or portion thereof exceed
thirty-six (36) months.

Article D
Franchise Tax

SECTION 2D-01. Definition of Franchise It is a right or privilege,


affected with the public interest, which is conferred upon private persons or
corporations, under such terms, and conditions as the government and its
political subdivisions may impose in the interest of public welfare, security and
safety.

SECTION 2D-02. Imposition of Tax There is hereby levied a tax at the


rate of zero point eighty five percent (0.85%) on business enjoying a franchise
based on the gross annual receipts which shall include both cash sales and sales
on account realized during the preceding calendar year within the territorial
jurisdiction of the city. And shall accrue on the first (1st) day of the succeeding
year.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 24 -

In the case of a newly started business, the tax shall be zero point ten
percent (0.10%) of the capital investment. In the succeeding calendar year,
regardless of when the business started to operate, the tax shall be based on the
gross receipts for the preceding calendar year, or any fraction thereof.

The capital investment to be used as basis of the tax of a newly started


business as herein provided shall be determined in the following manner:

a.) If the principal office of the business is located in the city, the paid-up
capital stated in the articles of incorporation in case of corporations, or in
any similar document in case of other types of business organizations,
shall be considered as the capital investment.

b.) Where there is a branch or sales office which commences business


operations during the same year as the principal office but which is
located in another province or city, the paid-up capital referred in (a) shall
be reduced by the amount of the capital investment made for the said
branch or sales office which shall be taxable instead by the province or city
where it is located.

c.) Where the newly started business located in the city is a branch or sales
office commencing business operations at a year later than that of the
principal office, capital investment shall mean the total funds invested in
the branch or sales office.

SECTION 2D-03. Coverage - All business enjoying a franchise either


granted by the Congress of the Philippines, national franchising offices, or the
Sangguniang Panlungsod when operating within the territorial jurisdiction of the
City of Lapu-Lapu shall be subject to the levy and other City regulatory fees.

SECTION 2D-04. Time of Payment The tax shall be paid within the first
twenty (20) days of January or of each subsequent quarter, as the case may be at
the taxpayers option.

SECTION 2D-05. Surcharge for Late Payment Failure to pay the levied
tax on time shall be subject to a surcharge of twenty five percent (25%) of the
original amount of tax due, such surcharge to be paid at the same time and in the
same manner as the tax due.

SECTION 2D-06. Interest of Unpaid Tax In addition to the surcharge


for late payment, there shall be imposed upon the unpaid amount an interest of

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 25 -

two percent (2%) per month from the due date until the tax is fully paid but in
no case shall the total amount on the unpaid amount or portion thereof exceed
thirty-six (36) months.

Article E
Professional Tax

SECTION 2E-01. Imposition of Professional Tax - There is hereby


imposed an annual Professional Tax of Three Hundred Pesos (P 300.00) on each
person authorized to exercise or practice his/her profession requiring
government examination. The professionals subject to tax herein are those who
have passed the bar examinations or any board or other examinations conducted
by the Professional Regulatory Commission (PRC), including, but not limited to,
the following:

Lawyers, medical practitioners, architects, certified public


accountants, electrical, civil, chemical, mechanical,
electronics and communication, mining and sanitary
engineers, pharmacists, medical technologists, insurance
agents and sub-agents, customs brokers, marine surveyors,
actuaries, registered plumbers or electricians, veterinarians,
dentists, optometrists, opticians, registered nurses,
commercial aviators, professional appraisers or
connoisseurs of tobacco and other foreign products,
licensed ship masters, marine chief engineers, agricultural
engineers, geodetic engineers, chief motor engineers,
master mariners, marine surveyors, naval architects, sugar
technologists, real estate brokers and stock brokers, and
other similar professionals not enumerated herein.

SECTION 2E-02. Imposition of Occupation or Calling Fee - There is


hereby imposed an annual Occupation or Calling Fee of One Hundred Pesos
(P 100.00) on each person pursuing his/her occupation or calling. Occupation is
defined in this Ordinance as ones regular business or employment or an activity,
which principally takes upon ones time, thought and energies. It includes any
calling, business, trade, profession or calling. While Calling, means ones
regular business, trade, profession, vocation or employment that does not require
the passing of an appropriate government board or bar examinations, including,
but not limited to, the following:

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 26 -

Land surveyor, chief mates, marine second engineers,


chiropodists, professional actors or actresses, singers, radio
broadcasters, announcers, disc jockeys, tattoers, pelotaries,
stage performers, statisticians, commercial stewards and
stewardess, flight attendants, insurance adjusters,
consultants or agents, dieticians, nutritionists, professional
embalmers (authorized by DOH), foresters, geologists, mid-
wives, automotive mechanics (unless s/he is a mechanical
engineer who has paid the professional tax), computer
technicians, electricians (unless s/he is a electrical engineer
who has paid the professional tax), electronics technicians,
refrigeration and air condition technicians, hospitality girls,
entertainers, hostesses, professional interior decorators,
tailors, fashion designers and the likes, professional
instructors or teachers in private institutions (unless they
have paid their professional tax), psychic healers,
soothsayers, seers, therapists (unless a registered nurse),
acupuncturists, professional bakers, cattle auctioneers, chef
and head cook, club manager, dance
instructors/instructress, florists, hairdressers or hairstylists,
heavy equipment operators, marine officers (unless s/he is a
marine engineer who has paid the professional tax), master
carpenters, plumbers, professional beauticians, make-up
artists, professional boxers, professional butchers,
professional manicurists, professional masons, welders,
pipe fitters, professional masseurs, masseuse, professional
security officer or guards, professional stevedores,
professional waiters/waitresses, swimming instructors,
telegraph operators, typewriter and watch repairmen,
factory workers working within the City of Lapu-Lapu, and
other similar occupations or calling not enumerated herein.

SECTION 2E-03. Exemption - Professionals exclusively employed in the


government shall be exempted from the payment of this tax or fee.

SECTION 2E-04. Time of Payment - The Professional Tax and


Occupation or Calling Fee shall be payable annually, on or before the Thirty-First
(31st) day of January. Any person first beginning to practice a profession or
calling after the month of January must however pay the full tax or fee before
engaging therein. A line of profession does not become exempt even if conducted
with some other profession for which the tax has been paid.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 27 -

SECTION 2E-05. Administrative Provision - Any individual or


corporation employing a person subject to professional tax and/or occupation or
calling fee shall require payment by the person so employed of the taxes and fees
mentioned herein before employment and annually thereafter.

SECTION 2E-06. Duty to Pay -

(a) Failure to pay the tax or fee within the time fixed in this Ordinance or
before the taxpayer begins the practice of his profession or calling, shall
subject the taxpayer to surcharge of twenty five percent (25%) of the
amount due plus interest upon the unpaid amount of the rate of fourteen
percent (14%) per annum from the due date until the tax or fee is duly
paid, without prejudice to the application of the civil remedies

(b) It shall be the duty and responsibility of the officers and/or owners of
the corporation, company or business entity to ensure that all persons
employed or to be employed in their respective establishments shall have
secured the said permit.

(c) To guarantee the faithful compliance of the immediately preceding


provision, the concerned company, corporation or business entity shall be
responsible to withhold the payment of their respective annual occupation
or calling fee and remit the same to the Office of the City Treasurer, Lapu-
Lapu City not later than (30) thirty days from date the fee becomes due.

(d) Failure to do so would necessarily result to the revocation, cancellation


or denial of their business or mayors permit without prejudice to the
prosecution for the violation of this Ordinance.

SECTION 2E-07. Penalty - Any violation of the provisions of this Article


shall be punished by a fine of not less than One Thousand Pesos (P 1,000.00) but
not more than Five Thousand Pesos (P 5,000.00) or imprisonment of not less than
one (1) month but not more than six (6) months, or both such fine and
imprisonment at the discretion of the court.

Article F
Tax on Sand, Gravel and Other Quarry Resources

SECTION 2F-01. Imposition of Tax - There is hereby imposed a tax of ten


percent (10%) of the fair market value in this city per cubic meter of ordinary
stones, sand, gravel, earth, and other quarry resources, such as but not limited to

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 28 -

marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted
from the public lands or from the beds of seas, lakes, rivers, streams creeks, and
other public waters within the territorial jurisdiction of the city.

For purposes of establishing the fair market value per cubic meter of sand,
gravel and other quarry resources on an annual basis, a committee is hereby
created composed of:

City Treasurer - Chairman


City Engineer - Member
City Development Coordinator - Member
City Assessor - Member

SECTION 2F-02. Issuance of Permit - Every person who shall extract sand
and gravel and other quarry resources shall secure a permit from the City Mayor,
pursuant to the procedural guidelines embodied in the Mines Administrative
Order No. MRD - 27, series of 1980.

SECTION 2F-03. Exemptions - Any government agency that has been


granted a gratuitous permit to extract the above-mentioned materials for the
purpose of governmental projects within the city, shall be exempt from the
payment of the tax herein prescribed.

SECTION 2F-04. Time and Place of Payment - The tax shall be due and
payable in advance to the City Treasurer or his duly authorized representative
before the materials are extracted.

SECTION 2F-05. Surcharge for Late Payment - Failure to pay the tax
imposed in this Article on time shall subject the taxpayer to a surcharge of twenty-
five percent (25%) of the original amount of tax due, such surcharge to be paid at
the same time and in the same manner as the tax due.

SECTION 2F-06. Interest on Unpaid Tax - In addition to the surcharge for


the late payment, there shall be imposed upon the unpaid amount an interest of
two percent (2%) per month from the date until the tax is fully paid but in no case
shall the total interest on the unpaid amount or a portion thereof exceed thirty-six
(36) months.

SECTION 2F-07. Sharing of Proceeds - The proceeds of the tax on sand,


gravel, and other quarry resources shall be distributed as follows:

(a) Highly urbanized city, sixty percent (60%)

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 29 -

(b) Barangay where the sand, and other quarry resources are extracted,
forty percent (40%)

Article G
Amusement Tax

SECTION 2G-01. Definitions - When used in this Article:

(a) Amusement is a pleasurable diversion and entertainment. It is


synonymous to relaxation, avocation, pastime or fun.

(b) Amusement Places include theaters, cinemas, concert halls, circuses, and
other places of amusement where on seeks admission to entertain oneself by
viewing the show or performances.

SECTION 2G-02. Imposition of Tax - There is hereby levied a tax to be


collected from the proprietors, lessees, or operators of theaters, cinemas, concert
halls, circuses, boxing stadia, and other places of amusement at the rate of thirty
percent (30%) of the gross receipts from admission fees.

SECTION 2G-03. Manner of Computing the Tax - In the case of theaters


of cinemas, the tax shall first be deducted and withheld by their proprietors,
lessees, or operators and paid to the City Treasurer before the gross receipts are
divided between said proprietors, lessees, or operators and the distributors of the
cinematographic films.

SECTION 2G-04. Exemptions - The holding of operas, concerts, dramas,


recitals, painting and art exhibitions, flower shows, musical programs, literary
and oratorical presentations, except pop, rock, or similar concerts shall be exempt
from the payment of the tax imposed herein but subject to permits and
regulatory fees imposed in this Code.

SECTION 2G-05. Time and Manner of Payment - The tax shall be due
and payable within the first twenty (20) days of the succeeding month.
Provided, however, that owners, operators or promoters of seasonal
presentations, such as boxing, martial arts, pop or rock concerts and all other
similar show shall pay the amusement tax within the next day after the last day
of presentation.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 30 -

In the case of itinerant operators of similar modes of amusement, the tax


herein prescribed shall be paid immediately after the last full show or
performance.

SECTION 2G-06. Surcharge, Interest and Penalties for Late Payments -


If the amusement tax is not paid within the time fixed, the taxpayer concerned
shall be subject to a surcharge of twenty five (25%) of the amount of the tax due,
plus an interest of 14% per annum on the unpaid tax, from the date until the tax
shall have been fully paid but in no case shall the total amount on the unpaid
amount or portion thereof exceed thirty six (36) months.

In the case of willful neglect to file the returns and pay the tax within the
time required of in case a fraudulent return is filed or a false return is willfully
made, the taxpayer shall be subject to a surcharge of fifty percent (50%) of the
correct amount of the tax due, in addition to the interest and penalties provided
under this Section.

SECTION 2G-07. Filing of Return - Upon payment of the tax due, the
proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses,
boxing stadia, and other places of amusement, shall attach a true and complete
sworn return showing the gross receipts from admission fees during the preceding
month.

SECTION 2G-08. Forms of Tickets - The proprietor, lessee or operator of


an amusement place where payment of a fee is required for admission, shall
provide for himself with tickets which shall be serially numbered indicating
therein the name of the amusement place and the admission price. The serial
number must be printed on both ends of tickets such that when divided into two
upon being presented for admission, the serial number shall appear on both parts.
The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle
and the other half to be returned to the customer. The box or receptacle shall only
be opened in the presence of a representative from the Office of the City Treasurer.

SECTION 2G-09. Registration of Admission Tickets - It shall be the duty


of every owner, lessee, operator or promoter of theaters, cinemas, circuses,
boxing, martial arts, pop or rock concerts and all other activities subject to
amusement tax to register with the Office of the City Treasurer all tickets to be
sold for admission. No such ticket shall be issued or sold without the same
having been previously registered as required under this Section.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 31 -

SECTION 2G-10. Verification of Tickets - The City Treasurer shall post a


duly authorized inspector at the gates of amusement places for the purpose of
verifying all tickets sold thereat. Said duly authorized inspectors shall have access
to all admission tickets being sold to the public from opening time of the
amusement place up to closing time.

Article H
Annual Fixed Tax for Every Delivery Truck or
Van of Manufacturers or Producers, Wholesalers of,
Dealers or Retailers in Certain Products

SECTION 2H-01. Imposition of Tax - There is hereby levied an annual


fixed tax for every truck, van or any vehicle used by manufacturers, producers,
wholesalers, dealers or retailers in the delivery or distribution of distilled spirits,
fermented liquors, cigars and cigarettes, in the amount of Five Hundred Pesos ( P
500.00) and Three Hundred Pesos (P 300.00) fixed tax for every truck, van, or any
vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the
delivery or distribution of soft drinks and other products to sales outlets, or
consumers, whether directly or indirectly within the city.

An additional amount of One Hundred Pesos P 100.00 will be charged to


cover cost of the Vehicle Registration Stickers, which will be pasted in the
vehicle.

The manufacturers, producers, wholesalers, dealers and retailers referred


to in the immediately foregoing paragraph shall be exempt from the tax on
peddlers prescribed in this code.

SECTION 2H-02. Time of Payment - The tax shall be paid within the first
twenty (20) days of January or of each subsequent quarter, as the case may be.

SECTION 2H-03. Surcharge for Late Payment Failure to pay the levied
tax on time shall be subject to a surcharge of twenty five percent (25%) of the
original amount of tax due, such surcharge to be paid at the same time and in the
same manner as the tax due.

SECTION 2H-04. Interest on Unpaid Tax In addition to the surcharge


for late payment there shall be imposed upon the unpaid amount an interest of
two percent (2%) per month from the due date until the tax is fully paid but in
no case shall the total amount on the unpaid amount or portion thereof exceed
thirty-six (36) months.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: -32 -

SECTION 2H-05. Administrative Provisions The owner or proprietor


of the truck, van or vehicle shall be required to file an application for business tax
and permit in a prescribed form in three (3) copies showing the needed
information with the Office of the City Treasurer for processing and approval of
the City Mayor.

The City Treasurer shall collect the taxes and fees, register the vehicle
involved and issue the corresponding sticker and the Official Receipt
acknowledging payment, date of payment and the amount paid.

Article I
Graduated Tax on Business

SECTION 2I-01. Definitions When used in this Article:

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

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

The phrase whether in their original form or not refers to the


transformation of said products by the farmer, fisherman, producer or owner
through the application of processes to preserve or otherwise to prepare said
products for the market such as freezing, drying, salting, smoking or stripping
for purposes of preserving or otherwise preparing said products for the market.
Agricultural products as defined include those that have undergone not
only simple but even sophisticated processes employing advanced technological
means in packaging like dressed chicken or ground coffee in plastic bags or
styrofoam or other packaging materials intended to process and prepare the
products for the market.
The term by-product shall mean those materials which in the cultivation
or processing of an article remain over, and which are still of value and
marketable like copra cake or molasses from sugar cane.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 33 -

(c) Amusement is a pleasurable diversion and entertainment. It is


synonymous to recreation, relaxation, avocation, pastime or fun.

(d) Amusement places include theaters, cinemas, concert halls, circuses


and other places of amusement where one seeks admission to entertain oneself
by seeing or viewing the show or performances. They also include those places
where one seeks admission to entertain himself by direct participation.

(e) Banks and other financial institutions include banks, offshore


banking, non-bank financial intermediaries, lending investors, finance and
investment companies, investment house, pawnshops, money shops, insurance
companies, stock markets, stock brokers and dealers in securities and foreign
exchange including pre-need company, as defined under applicable law, or rules
and regulations.

(f) Bar includes any place where intoxicating and fermented liquors or
malt are sold, even without food, where services hired hostesses and/or
waitresses are employed; and where customers may dance to music not rendered
by a regular dance orchestra or musicians hired for the purposes; otherwise, the
place shall be classified as a dance hall or night or day club. A cocktail lounge or
beer garden is considered a bar even if there are no hostesses or waitresses to
entertain customers.

(g) Boarding house includes any house where boarders are accepted for
compensation by the week or by the month or where meals are served to
boarders only. A pension inn (or pension house) shall be considered a boarding
house unless, by the nature of its services and facilities, it falls under another
classification.

(h) Brewer includes all persons who manufacture fermented liquors of any
description for sale or delivery to others, but does not include manufacturers of
tuba, basi, tapuy, or similar domestic fermented liquors, whose daily production
does not exceed two hundred (200), gauge liters.

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

(j) Business Center a place for business transactions; a place of


transacting business as well as collecting, advertising, purchasing a product or
service.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 34 -

(k) Cabaret/Dance Hall includes any place or establishment where


dancing is permitted to the public in consideration of any admission, entrance, or
any other fee paid on, before, or after the dancing, and where professional
hostesses or dancers are employed.

(l) Call Center telecommunication business dealing with customers


phone calls: a place that handles high-volume incoming telephone calls on behalf
of a large organization; A functional area within an organization or an
outsourced, separate facility that exists solely to answer inbound or place
outbound telephone calls. Usually refers to a sophisticated voice operations
center that provides a full range of high-volume, inbound or outbound call-
handling service, including customer support operator service, directory
assistance, multi-lingual customer support, credit service, card service, inbound
and outbound telemarketing interactive voice response and web-based services.

(m) Calling means ones regular business, trade, profession, vocation or


employment which does not require the passing of an appropriate government
board or bar examination, such as professional actors and actresses, hostess,
masseurs, commercial stewards and stewardess, etc.

(n) Capital investment is the capital which a person puts in any


undertaking, or which he contributes to the common stock of a partnership,
corporation or any other juridical entity or association.

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

(p) Cockpit includes any place, compound, building or portion thereof,


where cockfights are held, whether or not money bets are made on the results of
such cockfights.

(q) Collecting agency includes any person, other than a practicing


attorney-at-law, engaged in the business of collecting or suing debts or liabilities
placed in his hands, for said collection or suit, by subscribers or customers
applying and paying therefore.

(r) Commercial broker includes all persons other than importers,


manufacturers, producers or bonafide employees, who for compensation or
profit, sell or bring about sales or purchases or merchandise for other persons;
bring proposed buyers and sellers together or negotiate freights or other business

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 35 -

for owners of vessels or other means of transportation for shippers, consignees


of freight carried by vessels or other means of transportation. The term includes
commission merchants.

(s) Construction Contractor shall refer to the principal contractor who


has direct contract with the contractee for a specific domestic project.

(t) Contractor includes persons, natural or juridical, not subject to


professional tax whose activity consists essentially of the sale of all kinds of
services for a fee regardless of whether or not the performance of the service calls
for the exercise or use of the physical or mental faculties of such contractor or his
employees. Shall also apply to, and cover all persons and corporations engaged
in any occupation or business exercising privilege with the City of Lapu-Lapu;
and to all acts or transactions performed or to be carried within its territorial
limits, irrespective of whether they are temporary, transitory or partly being
done in another City, Municipality or jurisdiction.

As used in this Code, the term contractor shall include but not limited to
the following, general engineering, general building and specialty contractors as
defined under applicable laws; filling, demolition and salvage works contractors;
proprietors or operators of mine drilling apparatus; proprietors or operators of
computer services/rental; proprietors or operators or dockyards; persons
engaged in the installation of water system, and gas or electric light, heat, or
power; proprietors or operators of smelting plants; engraving, plating, and
plastic lamination establishments; proprietors or operators of establishments for
repairing, repainting, upholstering, washing or greasing of vehicles, heavy
equipment, vulcanizing, recapping and battery charging; proprietors or
operators of furniture shops and establishments for planting or surfacing and
recutting of lumber, sawmills under contract to saw or cuts logs belonging to
others; proprietors or operators of dry-cleaning or dyeing establishments, steam
laundries, and laundries using washing machines; proprietors or owners of
shops for the repair of any kind of mechanical and electrical devices,
instruments, apparatus, or furniture and shoe repairing by machine or any
mechanical contrivance; proprietors or operators of establishments or lots for
parking purposes; proprietors or operator of tailor shops, dress shops, milliners
and hatters, beauty parlors, barbershops , massage clinics, sauna Turkish and
Swedish baths, slenderizing and building saloons and similar establishments;
photographic studios; funeral parlors; proprietors or operators of arrastre and
stevedoring, warehousing, or forwarding establishments; master plumbers,
smiths, and house or sign painters; printers, bookbinders, lithographers,

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 36 -

publishers except those engaged in the publication or printing of any


newspaper, magazine, review or bulletin which appears at regular intervals with
fixed prices for subscription and sale and which is not devoted principally to the
publication of advertisements; business agents, private detective or watchman
agencies, manpower services, janitorial services, security services, commercial
and immigration brokers, and cinematographic film owners, lessors distributors
and other similar services not enumerated herein.

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

(v) Dealer in securities includes all persons who for their own account are
engaged in the sale of stocks, bonds, exchange, bullion, coined money, bank
notes, promissory notes, or other securities. It shall also include pre-need
companies or those engaged in the sale of educational plans, health care plans,
memorial plans, etc.

(w) Distributor A person or a firm, especially a wholesaler, who


distributes merchandise to retailers, usually within a specified geographic area,
who is also involved in the delivery of goods from the producers to the
consumers, including such items as sales methods.

(x) Domestic Construction Project refers to a project bidded out and


implemented within the territorial jurisdiction of the Philippines by any foreign
or domestic contractor.

(y) E-Commerce it is generally used to cover the distribution, marketing,


sale or delivery of goods and services by electronic means.

(z) Exhibit and Event Organizer is any person, company, or entity who
shall be responsible in organizing, arranging, sponsoring and in taking control
and acting for any and all organizations, exhibits or institutions, including the
officers, agents and/or employees thereof, on all aspects of the management of an
exhibit.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 37 -

(aa) Exporter means any person who is engaged in the business of


exporting articles or goods any kind from the Philippines for sale or
consumption abroad.

(bb) General building contractor is a person whose principal contracting


business is in connection with any structure built, being built, or to be built, for
the support, shelter and enclosure of persons, animals, chattels or movable
property of any kind, requiring in its construction the use of more than two
unrelated building trades or crafts, or to do or superintend the whole or any part
thereof. Such structure includes sewers and sewerage disposal plants and
systems, parks, playgrounds, and other recreational works, refineries, chemical
plants and similar industrial plants requiring specialized engineering knowledge
and skill, powerhouses, power plants and other utility plants and installation,
mines and metallurgical plants, cement and concrete works in connection with
the above mentioned fixed works. A person who merely furnishes materials or
supplies without fabricating them into or consuming them in the performance of
the work of the general building contractor does not necessarily fall within this
definition.

(cc) General engineering contractor is a person whose principal


contracting business is in connection with fixed works requiring specialized
engineering, knowledge and skill, including the following divisions or subjects:
irrigation, drainage, water power, water supply, flood control, inland waterways,
harbors, docks and wharves, shipyards and ports, dams hydroelectric projects,
levees, river control and reclamation works, railroads, highways, streets and
roads, tunnels, airports and airways, waste reduction plants, bridges, overpasses,
underpasses and other similar works, pipelines and other systems for the
transmission of petroleum and other liquid or gaseous substances, land-leveling
and earth-moving projects, excavating, grading, trenching, paving and surfacing
works.

(dd) Holding Company a controlling company that has one or more


subsidiaries and confines its activities primarily to their management.

(ee) Hotel includes any house or buildings or portion thereof in which any
person or persons may be regularly harbored or received as transients or guests.
A hotel shall be considered as living quarters and shall have the privilege to
accept any number of guests and to serve food to the guests therein.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 38 -

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

(gg) Independent Contractor one that contracts to do work or perform a


service for another and that retains total and free control over the means or
methods used in doing the work or performing the service.

(hh) Independent wholesaler means a person other than a manufacturer,


producer or importer who buys commodities for resale to persons other than the
end-users, regardless of the quantity of transaction.

(ii) Information Technology may be defined as the collective term for


various technologies involved in the processing and transmitting of information,
which include computing, multimedia, telecommunications, microelectronics
and their interdependencies.

The term Information Technology (IT) offering services both in the


domestic and international market shall include IT project management,
applications systems development, applications services providers, web
development management, database design and development, computer net-
working and data communications, software development and application
(includes programming and adaptation of system software, middleware,
application software, for business, media, e-commerce, education, entertainment
and all other programs interdependent of this technology) and ICT facilities
operations/management.

Information Technology Enabled Services refer to business lines that can be


transformed through information technology. These include activities such as
business process outsourcing and shared services, engineering and design,
animation and content creation, knowledge management, remote education,
market research, travel services, finance and accounting services, human
resources services and other administrative services (includes call centers;
purchasing, data encoding, transcribing and processing; directories) and all
future programs interdependent of this technology.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 39 -

Information Communications Technology is support activities such as research and


development of high-value-added ICT products and services, education and
manpower development in ICT, incubation of IT services providers, provision
for Internet services and community access. These support activities also include
content development for multi-media or Internet purposes, knowledge-based
and computer enabled support services like engineering and architectural design
services and consultancies, business process outsourcing like e-commerce, and
all other future programs and activities interdependent of this technology.

(jj) Joint Venture is a legal organization that takes the form of a short-
term partnership in which the person jointly undertakes a transaction for mutual
profit. Generally each person contributes assets and share risks. Like a
partnership joint ventures can involved any type of business transaction and the
persons involved can be individuals, group of individuals, companies, or
corporation.

(kk) Liaison and Administrative Offices are established offices doing


business either within the confines of the Head Office or outside the confines of
the Head Office but within the same locality where the Head Office is situated or
that the Head Office is either foreign-based or established in another locality.
The Administrative/Liaison Office is most beneficial in its rendering of business
to its network of clienteles. These offices provide the services to the localized
clienteles in the facilitation of all business transactions (Local or Foreign alike),
whether through information dissemination, documentation processing, trader
of goods, exporter/importer, manufacturer/producer, services, financial
transactions and other business related activities.

(ll) Lodging house includes any house or building, or portion thereof, in


which any person or persons may be regularly harbored or received as transients
for compensation.

(mm) Manufacturer includes every person who, for the purpose of sale or
distribution to others and not for his own use or consumption, by physical or
chemical process: (1) alters the exterior texture of form, or inner substance of any
raw material or manufactured or partially manufactured product in such manner
as to prepare it for a special use or uses to which it could not have been put in its
original condition; (2) alters the quality of any such raw material or

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 40 -

manufactured or partially manufactured product so as to reduce it to


marketable shape or prepare it for any use of industry; or (3) combines any raw
material or manufactured or partially manufactured product with other
materials or products of the same or different kind in such manner that the
finished product of such process or manufacture can be put to a special use or
uses to which such material, or manufactured or partially manufactured
product in its original condition could not have been put.

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

(oo) Night or day club includes any place frequented at nighttime or


daytime, as the case may be, where patrons are served food or drinks and are
allowed to dance with their partners or with professional hostesses furnished by
the management.

(pp) Occupation means ones regular business or employment or an


activity, which principally takes up ones time, thought, and energies. It includes
any calling, business, trade, profession or vocation.

(qq) Overseas Construction Project shall mean a construction project


undertaken by a construction contractor outside the territorial boundaries of the
Philippines, paid for in acceptable freely convertible foreign-currency, as well as
construction contracts dealing in foreign-currency denominated fabrication
works with attendant installation works outside of the Philippines.

(rr) Partnership - is a business entity in which two or more individuals


carry on a continuing business for profit as co-owners legally.

(ss) Peddler is a person who, either for himself/herself or for commission,


travels from place to place within the city and sells his goods or offers to sell or
deliver the same.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 41 -

(tt) Privately owned public market means those market establishments


including shopping centers funded and operated by private persons, natural or
juridical, under government permit.

(uu) Profession means a calling which requires the passing of an


appropriate government board or bar examinations, such as practice of law,
medicine, public accountant, engineering, etc.

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

(ww) Real estate brokers 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 or receiving compensation, (1) sells or offers for sale,
buys or offers to buy, lists or solicits for prospective purchasers or negotiates the
purchase, sale or exchange of real estate or interests therein; (2) or negotiates
loans on real estate; (3) or leases or offers to lease or negotiates the sale, purchase
or exchange of a lease or rents or places for rent or collects rent from real estate
or improvements thereon; (4) or shall be employed by or on behalf of the owner
or owners of lots or other parcels of real estate at a stated salary or commission,
or otherwise to sell such real estate or any part thereof in lots or parcels. Real
estate salesman means any natural person regularly employed by a real estate
broker to perform in behalf of such broker any or all of the functions of a real
estate broker. One act of a character embraced within the above definition shall
constitute the person performing or attempting to perform the same real estate
broker. The foregoing definitions do not include a person who shall directly
perform the same real estate broker. Furthermore, the definitions do not include
a person who shall directly perform any acts aforesaid reference to his own
property, where such acts are performed in the regular course of or as an
incident to the management of such property; nor shall they apply to persons
acting pursuant to a duly executed power-of-attorney from the owner
authorizing final consumption by a performer of a contract conveying a real
estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or
assignee in bankruptcy or insolvency or in any person acting pursuant to the
order of any court; nor to a trustee selling under a deed of trust.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: -4 2 -

(xx) Real estate dealer includes any person engaged in the business of
buying, selling or exchanging real properties on his own account as a principal
and holding himself out as a full or part time dealer in real estate.

(yy) Real Estate Developer refers to any person engaged in the business
of developing real properties into subdivisions, or building houses on
subdivided lots, or constructing, improving and rehabilitating residential or
commercial units, townhouses and other similar units for his own account and
offering them for sale or lease.

(zz) Real Estate Lessor is any person engaged in the business of leasing
or renting out real properties on his own account as a principal and holding
himself out as a lessor of real properties being rented out or offered for rent.

(aaa) Rectifier comprises every person who rectifies, purifies, or refines


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

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

(ccc) Retail means a sale where the purchaser buys the commodity for his
own consumption, irrespective of the quantity of the commodity sold.

(ddd) Shopping center means a building, establishment or a place or parts


thereof, leased to at least ten (10) different persons to be used principally by them
separately for selling any article, of commerce of whatever kind or nature.

(eee) Social/Sports club - a club the social features of which are the
individual purposes of each organization and which conducts various kinds of
entertainment, sporting contests and have elaborate entertainment, amusement
or sports facilities.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 43 -

(fff) Software Development is the efficient application of software


specification, design, and implementation technologies to produce a desired
computer process.

(ggg) Specialty contractor / Subcontractor - is a person whose operations


pertain to the performance of construction work requiring special skill and
whose principal contracting business involves the use of specialized building
trades or crafts.

(hhh) Theater or cinema house includes any edifice, building or enclosure


where motion pictures are exhibited and/or where operatic or dramatic
performances, presentations or plays, or other shows are held.

(iii) Tiangge or Privilege Store refers to a store or outlet, does not have a
fixed location and normally set up in places like shopping malls, hospitals, office
buildings, hotels, villages or subdivisions, churches, parks, sidewalks, streets and
other public places, for the purposes of selling a variety of goods/services for
short duration of time or special events.

(jjj) Telecommunications The breakthrough in science and technology in


the industry of long distance communications whereby electromagnetic impulses
and signals are transmitted and received through air and sound waves, fiber
optics, radio frequencies, i.e., radio, radar, sonar, televisions, telegraphy,
telephony, etc.

(kkk) Vessel includes every type of boat, craft, or other artificial


contrivances used, or capable of being used, as a means of transportation on
water.

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

SECTION 2I-02. Imposition of Graduated Business Tax - There is hereby


levied an annual tax on the following businesses at rates prescribed therefor:

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 44 -

(a) On Manufacturers, producers, assemblers, repackers, processors of any


article of commerce of whatever kind of nature and brewers, distillers,
rectifiers and compounder of liquors, distilled spirits and wines or
manufacturers of any article of commerce of whatever kind of nature, in
accordance with the following schedules:

With Gross Sales or Receipts for the preceding calendar year in


the amount of:

Amount of
Tax per Annum

Less than P 50,000.00 Exempt


50,000.00 or more but less than 75,000.00 1,980.00
75,000.00 or more but less than 100,000.00 2,475.00
100,000.00 or more but less than 150,000.00 3,500.00
150,000.00 or more but less than 200,000.00 4,125.00
200,000.00 or more but less than 300,000.00 5,775.00
300,000.00 or more but less than 500,000.00 8,250.00
500,000.00 or more but less than 750,000.00 12,000.00
750,000.00 or more but less than 1,000,000.00 15,000.00
1,000,000.00 or more but less than 2,000,000.00 20,625.00
2,000,000.00 or more but less than 3,000,000.00 24,750.00
3,000,000.00 or more but less than 4,000,000.00 29,700.00
4,000,000.00 or more but less than 5,000,000.00 34,650.00
5,000,000.00 or more but less than 6,500,000.00 36,562.50
6,500,000.00 or more but less than 8,000,000.00 40,781.00
8,000,000.00 or more but less than 12,000,000.00 45,000.00
12,000,000.00 or more but less than 15,000,000.00 57,000.00
15,000,000.00 or more but less than 18,000,000.00 62,700.00
18,000,000.00 or more but less than 20,000,000.00 66,500.00
20,000,000.00 or more - P 66,500.00 plus zero point fifty percent (0.50%) in
excess of P 20,000,000.00.

(b) On Wholesalers, distributors, importers, or dealers of any article of


commerce of whatever kind or nature in accordance with the schedule
following schedules.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 45 -

With domestic gross sales or receipts for the


preceding calendar year in the amount of:

Amount of
Tax per Annum

Less than P 50,000.00 Exempt


50,000.00 or more but less than 75,000.00 1,485.00
75,000.00 or more but less than 100,000.00 1,980.00
100,000.00 or more but less than 150,000.00 2,805.00
150,000.00 or more but less than 200,000.00 3,630.00
200,000.00 or more but less than 300,000.00 4,950.00
300,000.00 or more but less than 500,000.00 6,600.00
500,000.00 or more but less than 750,000.00 9,900.00
750,000.00 or more but less than 1,000,000.00 13,200.00
1,000,000.00 up to 2,000,000.00 15,000.00
More than P 2,000,000.00 P 15,000.00 plus zero point sixty percent (0.60%) in
excess of P 2,000,000.00.

Note: For purposes of collecting the taxes due to the city, the City of Lapu-
Lapu shall have the authority to withhold all local taxes and fees to
Contractors and/or Suppliers operating or doing business or having
transactions within the City Government of Lapu-Lapu.

(c) On Exporter, for this purpose the amount of export sales shall be excluded
and declared separately from the total sales and shall be subject to the rate
of one-half (1/2) of the rates prescribed under sub-sections (a), (b) and (f)
respectively. Provided, however, export sales on software development,
computer programs, computer designs and all other computer works and
related by-products, in accordance to the customer specifications and
design that are conceptualized, realized/materialized, developed and
utilized, shall be subject to the business tax at the full rate prescribed
under subsection (f), as provided in this Code.

(d) On Manufacturers, millers, producers, wholesalers, distributors, dealers,


or retailers of essential commodities enumerated hereunder at a rate of
one-half (1/2) of the rates prescribed under subsections (a), (b) and (f),
respectively, of this section:

a. Rice and corn;

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 46 -

b. Wheat or cassava flour, meat, dairy products, locally


manufactured, processed or preserved food, sugar, salt and other
agricultural, marine and fresh water products, whether in their
original state or not;
c. Cooking oil and cooking gas;
d. Laundry soap, detergents, and medicine;
e. Agricultural implements, equipment and post-harvest facilities,
fertilizers, pesticides, insecticides, herbicides and other farm inputs;
f. Poultry feeds and other animal feeds;
g. School supplies; and
h. Cement

(e) On retailers, shall be taxed at the rate of two point five percent (2.5%) on
gross sales or receipts for the preceding calendar year.

(f) On Contractors and other independent contractors defined in Section 2J-01.


of this Code; including but not limited to the following; on owners or
operators of business establishments rendering or offering services such
as; manpower services, janitorial services, security services, advertising
agencies; rental of space of signs, signboards, billboard or advertisements;
animal hospitals; assaying laboratories; belt and buckle shops; blacksmith
shops; bookbinders; booking offices for film exchange; booking offices for
transportation on commission basis; breeding of game cocks and other
sporting animals belonging to others; business management services;
collecting agencies; escort services; feasibility studies, consultancy
services; garages; garbage disposal contractors; gold and silversmith
shops; inspection services for incoming and outgoing cargoes; interior
decorating services; janitorial services; job placements or recruitment
agencies; landscaping contractors; lathe machine shops; management
consultants not subject to professionals tax; medical and dental
laboratories; mercantile agencies; messengerial services; operators of
shoe shine stands; painting shops; perma press establishments; rent-a-
plant services; polo players; school for and/or horse-back riding academy;
real estate appraisers; real estate brokerages; photostatic; white/blue
printing, photocopying, typing and mimeographing services; rental of
bicycles and/or tricycles; furniture, shoes, watches, household appliances,
boats, typewriters, etc; roasting of pigs, fowls, etc; shipping agencies;
shipyard for repairing ships for others; shops for shearing animals;
silkscreen or T-shirt printing shops; stables; travel agencies; hotels, motels,
pension houses and inns; vaciador shops; veterinary clinics; video rentals
and/or coverage services; dancing school/speed reading/EDP; nursery,

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 47 -

vocational and other schools not regulated by the Department of


Education (DepEd), day care centers and other educational and hospital
institutions that are stocks and for profit; etc.

With gross sales or receipts for the preceding


calendar year in the amount of:

Amount of
Tax per Annum

Less than P 5,000.00 41.25


5,000.00 or more but less than 10,000.00 92.40
10,000.00 or more but less than 15,000.00 156.70
15,000.00 or more but less than 20,000.00 247.50
20,000.00 or more but less than 30,000.00 413.50
30,000.00 or more but less than 40,000.00 577.50
40,000.00 or more but less than 50,000.00 825.00
50,000.00 or more but less than 75,000.00 1,320.00
75,000.00 or more but less than 100,000.00 1,950.00
100,000.00 or more but less than 150,000.00 2,970.00
150,000.00 or more but less than 200,000.00 3,960.00
200,000.00 or more but less than 250,000.00 5,445.00
250,000.00 or more but less than 300,000.00 6,930.00
300,000.00 or more but less than 400,000.00 9,240.00
400,000.00 or more but less than 500,000.00 12,375.00
500,000.00 or more but less than 750,000.00 13,875.00
750,000.00 or more but less than 1,000,000.00 15,375.00
1,000,000.00 or more but less than 2,000,000.00 17,250.00
In excess of P 2,000,000.00 computation of tax is zero point seventy five
percent (0.75%) plus P 17,250.00.

Transient or Temporary Contractors and/or Suppliers operating or doing


business or exercising privilege within the City of Lapu-Lapu including
acts or transactions performed or carried out within the territorial limits of
the City, including those contractors and suppliers within the Economic
Zones, shall be taxed and be paid in advance at the rate of one percent
(1%) of seventy percent (70%) of the project cost / gross receipts upon the
start of its project or transactions. For purposes of implementing this
particular provision, the Office of Building Official (OBO) of Lapu-Lapu
City and the management of the respective Economic Zones shall require
Transient Contractors and/or Suppliers to secure a Mayors permit from
the City of Lapu-Lapu prior to the conduct of their project or transactions.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 48 -

(g) On owners or operators of banks and other financial institutions which


include offshore banking, finance and investment companies, stock
markets, stock brokers, dealers in securities shall be taxed at the rate of
zero point seventy five percent (0.75%) of the gross receipts of the
preceding calendar year derived from interest, commissions, and
discounts from lending activities, income from financial leasing,
investments, dividends, insurance premium and profit from exchange or
sale of property, but in no case shall it be less Five Thousand Pesos (P
5,000.00), provided, however, on gross sales/receipts derived from rental
of property during the preceding calendar year shall be subject to the
business tax at the rate prescribed under subsection (i) 1, as provided in
this code.

Situs of the Tax For purposes of collection of the herein tax, the
following shall apply:

1. All transactions filed with or negotiated in the branch shall be


recorded in said branch and the gross receipts derived from said
transactions shall be taxable by the City where such branch is
located. This rule shall apply to:

a. Transactions negotiated with and approved by the branch


manager under his own authority; or

b. Transactions filed and negotiated in the branch but being


beyond the approving authority of the branch manager are
forwarded to the head office for final approval.

c. Transactions where the stated address in the loan


application of the borrower is the City where the bank has a
branch, in which case the Head Office upon approval of the
loan shall credit the transactions to the bank branch.

2. The gross receipts derived from transactions made by the Head


Office, except gross receipts recorded in the branches, shall be
taxable by the City or municipality where said Head Office is
located.

3. In case there is a transfer or relocation of the Head Office or of


any branch to another city or municipality, the bank shall give
due notice of such transfer or relocation to the City Mayor,
through the City Treasurer within fifteen (15) days after such
transfer or relocation is effected. This provision applies also to
Sub-sections (g) & (h) of this Article.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 49 -

(h) On owners of operators of pawnshops, money shops, insurance


companies, pre-need companies, foreign exchange, lending investors shall be
taxed at the rate of zero point seventy five percent (0.75%) of the gross
receipts of the preceding calendar year.

(i) Real Estate Dealers, Real Estate Lessors and Real Estate Developers shall
pay the annual tax in accordance with the following schedule:

1. On lessors or sub-lessors of real estate including accessoria, appartelle,


lodging houses, apartments, condominiums, houses for lease, rooms
and spaces for rent, and similar places shall pay the tax at the rate of
two point five percent (2.5%) of the gross receipts during the preceding
calendar year;

2. On Real Estate Dealer, such as, but not limited to, sale of
Condominium units, sub-divisions, low cost housing and other similar
real estate dealers shall pay one percent (1%) of the gross sales or
consideration and shall be collected per transactions made or upon the
date of sale. Failure to pay the tax prescribed in this Article within one
(1) year from the date of sale, shall subject the Dealer to a
surcharge of twenty five percent (25%) of the original amount of tax
due, such surcharge to be paid at the same time and in the same
manner as the tax due. In addition to the surcharge imposed herein,
there shall be imposed an interest of fourteen percent (14%) per annum
or two percent (2%) per month of the unpaid taxes, fees or charges
including surcharges, until such amount is fully paid.

3. On Real Estate Developer shall pay an annual tax in accordance with


the rate prescribed under subsection (f) but shall be based on the
amount of the cost of the project, however, if said Real Estate
Developer after developing a real estate and engage him/herself to
leasing real estates, shall be taxed in accordance with the rate of two
point five percent (2.5%) of the gross receipts during the preceding
calendar year.

(j) On owners or operators of privately-owned public markets, shopping


centers, exhibit and event organizer, and business centers shall pay the tax
rate of two point five percent (2.5 %) on the gross sales or receipts of the
preceding calendar year.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 50 -

(k) On owner or operators of Information Technologies which include


Software development, computer programming, internet, call center, E-
Commerce, design animation and other IT-related service activities shall
be taxed at the rate prescribed under subsection (f) of the gross sales
and/or receipts during the preceding calendar year.

(l) On Holding Company shall be taxed at the rate of zero point seventy five
percent (0.75%) of the total gross sales and/or receipts during the
preceding calendar year but in no case shall it be less than Three
Thousand Pesos (P3,000.00).

(m) On Liaison, Administrative and Executive Offices shall be taxed at the


rate of zero point fifty percent (0.50%) of the total gross sales and/or
receipts during the preceding calendar year as provided in this code but in
no case shall it be less than Two Thousand Pesos (P2,000.00).

(n) On peddlers engaged in the sale of any merchandise or article of


commerce, at the following rates annually:
Peddlers of any article or merchandise carried in trucks or any other
motor vehicle, per peddler 300.00

Peddlers of any article or merchandise carried in a motorized bicycle,


tricycle or other motorized similar vehicles other than those specified in
letter above, per peddler........ 100.00

Peddlers of any article or merchandise carried in a cart, caretela or other


per vehicles drawn by animals, per peddler.... 50.00

An additional amount will be charged to cover cost of the Registration


Stickers to be determined by the City Treasurer.

(o) On operators of public utility vehicles maintaining booking office, terminal,


or waiting station for the purpose of carrying passengers from this City
under a certificate of public convenience and necessity or similar franchises:

Air-conditioned buses P 500.00 per unit


Buses without air conditioning 300.00 per unit
"Mini" buses or Vans (V- Hire) 200.00 per unit
Jeepneys/Fieras/Multicabs 100.00 per unit
Taxis 100.00 per unit

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 51 -

An additional amount to be determined by the City Treasurer will be


charged to cover cost of the Vehicle Registration Stickers, which will be pasted in
the vehicle.

(p) On owners or operators of any business not specified above shall pay the
tax at the rate of two point five (2.5 %) on the gross sales and/or receipts of
the preceding calendar year.

SECTION 2I-03. Computation of Tax for Newly Started Business - In the


case of a newly started business, the initial tax for the year shall be zero point ten
percent (0.10%) of the capital investment or paid up capital.

In the succeeding calendar year, regardless of when the business started to


operate, the tax shall be based on the gross sales or receipts for the preceding
calendar year, or any fraction thereof, as provided in the same pertinent
schedules.

SECTION 2I-04. Computation and Payment of Tax on Business

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

(b) In cases where a person conducts or operates two (2) or more businesses
mentioned in the aforesaid section which are subject to different rates of tax, the
gross sales or receipts of each business shall be separately reported, and the tax
thereon shall be computed on the basis of the appropriate schedule.

SECTION 2I-05. Presumptive Income Level - For every tax period, the
Office of the City Treasurer shall adopt a "presumptive income level" in the basis
of (A.) Average Monthly Sales / Gross Revenue multiplied by twelve (12) months
or fraction thereof, or (B.), Average Monthly Expenditures multiplied by twelve
(12) months or fraction thereof that comprises the following; 1. Number of
employees at P 3,000.00, plus 2. Monthly purchases of prior years divided by
twelve months or fraction threof, plus 3. Monthly space or equipment rent expense,
plus 4. Other monthly expenses, or (C.) Prior Years Income Tax Return (or its
Quarterly Income Tax Return and Monthly VAT / Percentage Tax Return),
whichever is higher to validate the declarations of gross receipts of each business
classification.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 52 -

SECTION 2I-06. Accrual of Payment - Unless specifically provided in this


Article, the taxes imposed herein shall accrue in the first day of January each
year.

SECTION 2I-07. Time of Payment - All local taxes shall be paid to the
City Treasurer in accordance with the following schedule:
1st quarter payment on or before the twentieth (20th) day of January
2nd quarter payment on or before the twentieth (20th) day of April
3rd quarter payment on or before the twentieth (20th) day of July, and
4th quarter payment on or before the twentieth (20th) day of October

SECTION 2I-08. Surcharge for Late Payment - Failure to pay the tax
prescribed in this Article within the time required shall subject the taxpayer to a
surcharge of twenty five percent (25%) of the original amount of tax due, such
surcharge to be paid at the same time and in the same manner as the tax due.

SECTION 2I-09. Interest on Unpaid Tax - In addition to the surcharge


imposed herein, there shall be imposed an interest of fourteen percent (14%) per
annum or two percent (2%) per month of the unpaid taxes, fees or charges
including surcharges, until such amount is fully paid but in no case shall the total
interest on the unpaid amount or portion thereof exceed three (3) years.

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

Article J
Situs of the Tax

SECTION 2J-01. Definition of Terms -

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

The municipality or city specifically mentioned in the articles of


incorporation or official registration papers as being the official address of said
principal office shall be considered as the situs thereof.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 53 -

In case there is a transfer or relocation of the principal office to other


municipality or city, it shall be the duty of the owner, operator or manager of the
business to give due notice of such transfer or relocation to the City Treasurer
within fifteen (15) days after such transfer or relocation is effected.

Branch or Sales Office a fixed place in a locality, which conducts


operations of the business as an extension of the principal office. A warehouse,
which accepts orders and/or issues sales, invoices independent of a branch with
sales office shall be considered as a sales office.

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

Plantation - a tract of agricultural land planted of trees or seedlings


whether fruit bearing or not, uniformly spaced or seeded by broadcast methods
or normally arranged to allow highest production. For purposes of this Article,
inland fishing ground shall be considered as plantation.

SECTION 2J-02. Sales Allocation -

1. All sales made by a branch or sales office or warehouse located in the


city shall be taxable herein.

2. In case the principal office and the factory are located in this city, all
sales recorded in the principal office and those on the other localities where there
is no branch or sales office or warehouses shall be recorded in the principal office
and taxable by the city.

3. (i) If the principal office is located in the city and the factory, project
office, plant or plantation is located in another locality, thirty percent (30%) of the
sales recorded in the principal office shall be taxable by the City of Lapu-Lapu.

(ii) If the factory, project office, plant or plantation is located in this city
and the principal office is located in another locality, seventy percent (70%) of the
sales recorded in this city shall be taxable herein.

This sales allocation in (i) and (ii) above shall not apply to experimental
farms.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 54 -

(iii) If the plantation is located in the city and the factory is located in
another locality, forty percent (40%) of the seventy percent (70%) sales
determined in paragraph 3 (ii) of this section shall be taxable herein. On the
other hand, if the factory is located in the city, and the plantation is located in
another locality, sixty percent (60%) of the seventy percent (70%) sales
determined in paragraph 3 (ii) above shall be taxable herein.

(iv) If the factory, project office, plant or plantation is located in the city
and the other factories, project offices, plants or plantations are located in other
localities, this city shall tax the sales in proportion to the volume of production in
the factory, project office, plant or plantation located herein during the tax
period.

In the case of project offices or services and other independent contractors


the term production shall refer to the cost of projects actually undertaken during
the tax period.

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

5. In the case of manufacturers or producers, which engage the services of


an independent contractor to produce or manufacture some of their products, the
foregoing rules on the situs of taxation shall apply. However, the factory or
plant and warehouse of the contractor utilized for the production and storage of
the manufacturers products shall be considered as the factory or plant and
warehouse of the manufacturers.

6. (i) All route sales made in this city where a manufacturer, producer,
wholesaler, maintains a branch or sales office or warehouse shall be recorded
and shall be taxable herein.

(ii) This city shall tax the sales of the products recorded and withdrawn by
route trucks from the branch, sales office or warehouse located herein but sold in
another locality where there is no branch, sales office, warehouse.

7. All sales and revenues earned by a business establishment within the


City of Lapu-Lapu regardless whether they have an office or branch located or

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 55 -

situated in this City shall pay a business tax at the rate prescribed under Section
2I-02, subsection (b), however the tax base shall only be thirty percent (30%) of
the contract price or gross sales or receipts.

Article K
Payment of Business

SECTION 2K-01. Payment of Business Taxes -

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

The conduct or operation of two or more related businesses provided for


under this Code, any one person, natural or juridical, shall require the issuance of a
separate permit or license to each business.

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

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

SECTION 2K-02 Administrative Provisions.

a.) Requirement Any person who shall establish, operate or conduct any
business, trade or activity mentioned in this Article in the City of Lapu-Lapu,
shall first obtain a Mayors permit and pay the fee thereof and the business
tax imposed under this Article.

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

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 56 -

Every person issued an official receipt for the conduct of a business or


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

c.) Issuance of invoices or receipts All persons subject to the taxes on business
shall, for each sale or transfer of merchandise or goods, or for services
rendered, valued at Twenty Five Pesos (P25.00) or more at any one time,
prepare and issue sale or commercial invoices and receipts serially numbered
in duplicate, showing, among others, their names or styles if any, and
business address. The original of each sales invoice or receipts shall be issued
to the purchaser or customer and the duplicate to be kept and preserved by
the person subject to the said tax, in his place of business for a period of five
(5) years. The receipts or invoices issued pursuant to the requirements of the
Bureau of Internal Revenue for determination of national internal revenue
taxes shall be sufficient for purposes of this Code.

d.) Sworn statement of gross receipts or sales Operators of business subject to


the taxes on business shall submit a sworn statement of the capital investment
before the start of their business operations and upon application for a
Mayors permit to operate the business. Upon payment of tax levied in this
article, any person engaged in business subject to the business tax based on
gross sales and/or receipts shall submit a sworn statement of his gross
sales/receipts for the preceding calendar year in such manner and form as
may be prescribed by the City Treasurer. Should the taxpayer fail to submit a
sworn statement of gross sale or receipts, due among others to his failure to
have a book of accounts, records and/or subsidiaries for his business, the City
Treasurer or his/her authorized representatives may verify or assess the gross
sales or receipts of the taxpayer under the best available evidence upon which
the tax may be based.

e) Submission of Certified Income Tax Return Copy. The City Treasurer or his/her
duly authorize representative if necessary may require submission of a
certified photocopy of their income tax returns (ITR) to all persons who are
granted a permit to conduct an activity or business and who are liable to pay
the business tax provided in their code. The deficiency in the business tax
arising out of the difference in gross receipts or sales declared in the
application for Mayors Permit/ Declaration of gross sales or receipts and the
gross receipts or sales declared in the ITR shall be payable. Payments of the

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 57 -

deficiency tax shall be subject to the twenty five percent (25%) surcharge and
two percent (2%) interest for every month counted from January up to the
month payment is made.

f.) Issuance of certification The City Treasurer may, upon presentation of


satisfactory proof that the original official receipt has been lost, stolen or
destroyed, issue a certification to the effect that the business tax has been
paid, indicating therein, the number of the official receipt issued, upon
payment of a fee of Fifty Pesos (P50.00).

g.) Transfer of business to other location Any business for which a city business
tax has been paid by the person conducting it may be transferred and
continued in any other place within the territorial limits of this city without
the payment of additional tax during the period for which the payment of the
tax was made, after obtaining barangay business clearance from the barangay
concern and payment of a fee of Fifty Pesos (P50.00).

h.) Retirement of Business - Any person natural or juridical who discontinues,


transfer to other locality/ies or close/retire his/her business operation(s) is
subject to the taxes, fees and charges on business. Within the period of thirty
(30) days of the discontinuance, transfer or closure/retirement of business,
shall surrender to the City Treasurer the original business permit/license of
the current year, a copy of the official receipt issued for the payment of the
business tax, and submit a sworn statement of the gross sales or receipts for
the current year or quarter and the corresponding taxes must be collected.
Any tax due must first be paid before any business or undertaking is finally
terminated.

The following documents should support the business retirement:

1. Original Mayors Permit/License for the current year or the latest


Mayors Permit.

2. Application for closure (pre-printed form) or Board


Resolution/Secretarys Certificate or Letter signed by the proprietor
informing the effectivity of the closure/termination of the business
operation.

3. Affidavit of Non-Operation in case of no sales/operation

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 58 -

4. In case of inconsistencies with the above-submitted documents, the


opening of the Books of Accounts will be required for examination
before the business is completely retired.

For purposes hereof, termination shall mean that business operations are
stopped completely. Any change in ownership, management and/or name of the
business shall not constitute termination as contemplated in this Article. Unless
stated otherwise, assumption of the business by any new owner or manager or
re-registration of the same business under a new name will only be considered
by this city for record purposes in the course of the renewal of the permit or
license to operate the business.

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

(1) The City Treasurer shall assign every application for the termination or
retirement of business to an inspector in his office who shall go to the
address of the business on record to verify if it is really no longer
operating;

(2) In the case of new owner to whom the business was transferred by sale
or other form of conveyance, said new owner shall be liable to pay the tax
or fee for the transfer of the business to him.

(3) The permit issued to a business retiring or terminating its operations


shall be surrendered to the City Treasurer who shall forthwith cancel the
same and record such cancellation.

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

j.) General Contractor to submit list of Sub-Contractor All general contractors


are required to submit to the Office of the City Treasurer the list of their sub-
contractors for projects located in the City of Lapu-Lapu. The list must be
comprehensive, inclusive of the amount of contract price, duly notarized and
must be accompanied by the respective sub-contract agreement.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 59 -

k.) Office of Building Officials (OBO) Office of the Building Officials (OBO)
both of Lapu-Lapu City Government and Economic Zones, shall require all
contractors applying for a building permit and is operating within the City, a
Mayors Permit or proof of payment of business taxes and other fees from this
City.

Article L
Tax on Ambulant and Itinerant Amusement Operators

SECTION 2L-01. Imposition of Tax - There is hereby imposed a tax on


ambulant and itinerant amusement operators during fiestas and fairs at the
following rates:

Circus, carnivals, 1st ten (10) days P 500.00


In excess of ten (10) days 75.00 / day

Merry-Go-Round, roller coaster, ferris wheel, swing, shooting gallery and


other similar contrivances per booth per day P 50.00

Sports contest/exhibitions per day P 100.00

SECTION 2L-02. Time of Payment - The tax herein imposed shall be


payable before engaging in such activity.

Article M
Tax on Mining Operations

SECTION 2M-01. Definitions - When used in the Article.

(a) Minerals refer to naturally occurring inorganic substances (found in


nature) whether in solid, liquid, gaseous or any intermediate state.

(b) Mineral Products shall mean things produced and prepared in a workable
state by simple treatment processes such as washing or drying but without
undergoing any chemical change or process or manufacturing by the lessee,
concessionaire or owner of mineral lands.

(c) Quarry Resources means any common stone or other common mineral
substances such as but not restricted to marble, granite, volcanic cinders,
basalt, tuff, and rock phosphate.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 60 -

SECTION 2M-02. Imposition of Tax - There is hereby levied an annual tax


at the rate of two percent (2%) based on the gross receipts for the preceding year of
mining operations.

SECTION 2M-03. Situs of the Tax - Payment of the tax shall be made to
this city which has jurisdiction over the mining area. In case the area transcends
two (2) or more local government units, payment shall be made to the local
government unit having the largest area.

SECTION 2M-04. Time of Payment - The tax shall be paid once within the
first twenty (20) days of January or in quarterly installments within the first twenty
(20) days of January, April, July, and October of each year.

SECTION 2M-05. Administrative Provision -

(a) The City Treasurer shall keep a registry of mining operators on which all
instruments concerning mining rights, such as acquisition, sub-lease,
operating agreements, transfers, assignments, condonement, cancellation
and others, are recorded.

(b) It shall be the duty of every lessee, owner, or operator to make a true and
complete return setting forth the quantity and the actual market value of the
minerals or mineral products or quarry resources to be removed.

Article N
Tax on Forest Concessions and Forest Products

SECTION 2N-01. Definitions - When used in this article.

(a) Forest Products means timber, pulp-wood/chipwood, firewood, fuel


wood and minor forest products such as bark, tree tops, resins, gum, wood,
oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub,
and flowering plants, the associated water, fish, scenic, historical,
recreational, and geologic resources in forest lands.

(b) Forest Lands include the public forest, the permanent forest or the forest
reserves, and forest reservations.

SECTION 2N-02. Imposition of Tax - There is hereby imposed a tax on


forest concessions and forest products at a rate of two percent (2%) of the annual
gross receipts of the concessionaire during the preceding year.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 61 -

SECTION 2N-03. Time of Payment - The tax shall be paid once within the
first twenty (20) days of January or in quarterly installments within the first twenty
(20) days of January, April, July, and October of each year.

Article O
Fixed Tax on Business

SECTION 2O-01. Imposition of License Fixed Tax In addition to the


Graduated Business Tax imposed, any person who shall engage in or operate of the
business enumerated hereunder shall pay the corresponding annual fixed tax
indicated for each type or kind of business, viz:

SECTION 2O-02. Time of Payment - The tax shall be paid once within the
first twenty (20) days of January or in quarterly installments within the first twenty
(20) days of January, April, July, and October of each year.

(a) Dealers in fermented liquors, distilled spirits, and/or wines:

1. Wholesale dealers in foreign liquors - 2,500.00


2. Retail dealers in foreign liquors - 800.00
3. Wholesale dealers in domestic liquors - 1,000.00
4. Retail dealers in domestic liquors - 300.00
5. Wholesale dealers in fermented liquors - 500.00
6. Retail dealers in fermented liquors - 150.00
7. Wholesale dealers in vino liquors - 500.00
8. Retail dealers in vino liquors - 150.00
9. Retail dealers in tuba, basi and/or tapuy - 100.00

(b) Dealers in tobacco:

1. Retail leaf tobacco dealers - 300.00


2. Wholesale leaf tobacco dealers - 800.00
3. Retail tobacco dealers - 200.00
4. Wholesale tobacco dealers - 500.00

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(c) Owners or operators of amusement places and devices:

1. Night and day clubs, Super clubs, cocktails lounges, bars, disco
houses, beer gardens, and similar establishments
... 20,000.00
2. Dance halls, or dancing pavilions, Social clubs and voluntary
associations or organizations
..... 10,00.00
3. Skating rinks
. 2,500.00
4. Bath houses, resorts and the like, per establishment
..... 1,500.00
5. Steam Baths, sauna baths and the like, per establishment
..... 2,500.00
6. Billiard halls/pool halls, per table
.... 150.00
7. Bowling establishments
..... 1,500.00
8. Theaters and Cinema Houses
......................................................................................................... 3,000.00
9. Boxing stadium, auditorium, gymnasium, concert halls or
similar halls or establishments (per day or night)
.... 2,000.00
10. Boxing, Wrestling or other martial arts
2,000.00
11. Race tracks for conducting horse racing
..... 3,000.00
12. Pelota / Tennis / Squash and Badminton Courts, per court
800.00
13. Jai-alai and/or coliseum establishments
..... 3,000.00
14. Off-track or off-fronton betting stations, and Lotto per station
.... 800.00
15. War games (paint balls, air soft, etc.)
. 1,000.00

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CHAPTER 3

COMMUNITY TAX

Article A
Community Tax

SECTION 3A-01. Individual Community Tax Every inhabitant of the


City of Lapu-Lapu eighteen (18) years of age or over who has been regularly
employed on a wage or salary basis for at least thirty (30) consecutive working
days during any calendar year or is engaged in business or occupation or owns
real property with an aggregate assessed value of P 1,000.00 or more or is
required by law to file an income tax return shall pay an annual basic community
tax of Five Pesos (P 5.00) and an annual additional tax of One Peso (P 1.00) for
every One Thousand Pesos (P 1,000.00) of income regardless of whether from
business, exercise of profession or property but in no case shall the additional tax
exceed Five Thousands Pesos (P 5,000.00).

In case of husband and wife, each of them shall be liable to pay the basic
tax of Five Pesos (P 5.00) but the additional tax imposable on the husband and
wife shall be One Peso (P 1.00) for every One Thousand Pesos (P 1,000.00) of
income from the total property owned by them and/or the total gross receipts or
earnings derived by them.

SECTION 3A-02. Corporate 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 (P 500.00) and an annual additional tax of Two Pesos (P
2.00) for (a) for every Five Thousand Pesos (P 5,000.00) worth of real property in
the Philippines owned by it during the preceding year based on the valuation
used in the payment of the real property tax under existing laws found in the
assessment rolls of this City; and (b) every Five Thousand Pesos (P 5,000.00) of
gross receipts or earnings derived by it from its business in the Philippines
during the preceding year. The additional community tax on corporation shall
not exceed Ten Thousand Pesos (P 10,000.00).

The dividends received by a corporation from another corporation shall


for the purpose of the additional tax be considered as part of the gross receipts or
earnings of said corporation.

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SECTION 3A-03. Exemptions The following are exempt from the


payment of the community tax: (a) diplomatic and consular representatives; and
(b) transient visitors when their stay in this City does not exceed three (3)
months.

SECTION 3A-04. Time of Payment

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

(b) If a person reaches the age of eighteen (18) years or otherwise loses the
benefit and 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.

(c) Persons who come to reside in this City or reach the age of eighteen
(18) years on or after the first (1st) 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.

(d) Corporations established and organized on or before the last day of


June shall be liable for the community tax for that year. But corporations
established and organized on or before the last day of March shall have
twenty (20) days within which to pay the community tax without
becoming delinquent. Corporations established and organized on or after
the first (1st) day of July shall not be subject to the community tax for that
year.

SECTION 3A-05. Collection and Allocation of Proceeds of the


Community Tax The City Treasurer may deputize the Barangay Treasurers to
collect the community tax in their respective jurisdictions. Such deputation shall
be limited to the community tax payable by individual taxpayers and shall be
extended only to barangay treasurers who are properly bonded in accordance
with applicable laws.

The proceeds of the community tax collected through the Barangay


Treasurers shall be apportioned as follows:

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 65 -

(a) Fifty percent (50%) shall accrue to the general fund of the city; and
(b) Fifty percent (50%) shall accrue to the barangay where the tax is
collected.

SECTION 3A-06. Penalty for the Late Payment If the tax is not paid
within the prescribed period, there shall be added to the unpaid amount an
interest of two percent (2%) per month from the due date until it is paid.

SECTION 3A-07. Presentation of Community Tax Certificate on Certain


Occasions

(a) When an individual subject to the community tax acknowledges any


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

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

The community tax certificate required in the two preceding paragraphs


shall be the one issued for the current year, except for the period from January
until the fifteenth (15th) of April each year, in which case, the certificate issued for
the preceding year shall suffice.

SECTION 3A-08. Administrative Provision - Any individual or


corporation employing a person subject to Community Tax shall require
payment by the person so employed of the tax mentioned herein before
employment and annually thereafter.

SECTION 2F-06. Duty to Pay -

(a) It shall be the duty and responsibility of the officers and/or owners of

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 66 -

the corporation, company or business entity to ensure that all persons


employed or to be employed in their respective establishments shall have
secured the said tax.

(b) To guarantee the faithful compliance of the immediately preceding


provision, the concerned company, corporation or business entity shall be
responsible to withhold the payment of their respective annual
Community Tax and remit the same to the Office of the City Treasurer,
Lapu-Lapu City not later than (30) thirty days from date the fee becomes
due.

(c) Failure to do so would necessarily result to the revocation, cancellation


or denial of their business or mayors permit without prejudice to the
prosecution for the violation of this Ordinance.

SECTION 3A-09. Penalty - Any violation of the provisions of this Article


shall be punished by a fine of not less than One Thousand Pesos (P 1,000.00) but
not more than Five Thousand Pesos (P 5,000.00) or imprisonment of not less than
one (1) month but not more than six (6) months, or both such fine and
imprisonment at the discretion of the court.

CHAPTER 4

PERMIT AND REGULATORY FEES

Article A
Mayors Permit Fees

SECTION 4A-01. Mayors Permit Fee on Business There shall be


collected an annual fee at the rate provided hereunder for the issuance of a
Mayors permit fee to every person that shall conduct a business, trade or activity
within the City of Lapu-Lapu. The permit is payable for every separate or
distinct business establishment or place where the business trade or activity is
conducted.

All business establishments enjoying Tax Holiday, Tax Incentive, Tax


Exemption or Tax Relief operating within the territorial jurisdiction of the City of
Lapu-Lapu shall be subject to pay Mayors Permit and other regulatory fees
under this Chapter.

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The imposition of Mayors Permit and other regulatory fees are provided
for by the City of Lapu-Lapu to regulate any business activity or undertaking
conducted or to be conducted within the City. This power to regulate emanates
from police power of City of Lapu-Lapu.

(a) Dealers in fermented liquors, distilled spirits, and/or wines:

1. Wholesale dealers in foreign liquors - 1,000.00


2. Retail dealers in foreign liquors - 500.00
3. Wholesale dealers in domestic liquors - 300.00
4. Retail dealers in domestic liquors - 100.00
5. Wholesale dealers in fermented liquors - 300.00
6. Retail dealers in fermented liquors - 100.00
7. Wholesale dealers in vino liquors - 200.00
8. Retail dealers in vino liquors - 100.00
9. Retail dealers in tuba, basi and/or tapuy - 80.00
10. Dispensing liquor beyond 10:00 p.m. - 2,500.00

(b) Dealers in tobacco:

1. Retail leaf tobacco dealers - 150.00


2. Wholesale leaf tobacco dealers - 500.00
5. Retail tobacco dealers - 100.00
6. Wholesale tobacco dealers - 300.00

(c) Owners or operators of amusement places and devices:

1. Night and day clubs, Super clubs, cocktails lounges, bars, disco
houses, beer gardens, and similar establishments
. 1,300.00
2. Dance halls, or dancing pavilions, Social clubs/voluntary
associations or organizations
........ 500.00
3. Skating rinks
.... 500.00
4. Bath houses, resorts and the like, per establishment
........ 500.00
5. Steam Baths, sauna baths and the like, per establishment
..... 1,000.00

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6. Billiard halls/pool halls, per table


...... 50.00
7. Bowling establishments
..... 1,000.00
8. Circuses, carnivals, fun houses and the like
.... 750.00
9. Merry-go-rounds, roller coaster, ferries wheels swings, shooting
galleries or similar contrivances and side show booths, per
contrivance or booth
...... 75.00
10. Theaters and cinema houses
. 2,000.00
Itinerant operators - 50.00/day
11. Boxing stadia, auditorium, gymnasia, concert halls or similar
halls or establishments (per day or night)
..... 1,000.00
12. Race track establishments
. 1,000.00
13. Pelota/tennis/squash and badminton courts, per court
.... 300.00
14. Jai-alai and/or coliseum establishments
..... 2,500.00
15. Off-track or off-fronton betting stations, and Lotto per station
.... 800.00
16. Amusement devices, per device
.... 100.00
17. War games (paint balls, air soft, etc.)
.... 500.00

(d) Financial institutions and/or lending institutions (pawnshops,


banks, offshore banking, insurance companies, savings and loan
associations, financial and lending investors per establishment:

Main office - 5,000.00


Per branch - 3,000.00
Money shops, per establishment - 1,000.00
ATM Machines, per machines - 300.00

(e) Dealers in securities including foreign

Exchange dealers - 2,000.00


Per Branch - 1,000.00

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(f) Educational life plan/memorial plan and other pre-need companies:

Principal office - 1,500.00


Per branch/agency - 600.00

(g) Other businesses or activities:

1. On delivery trucks or vans to be paid by the manufacturers,


producers of and dealers in any product regardless of the number
of trucks or vans
...500.00
2. Promoters, sponsors or talent scouts
1,000.00
3. For holding stage shows or floor/fashion shows, payable by the
operator
1,000.00
4. For maintaining an office, such as regional headquarters, regional
operating headquarters, representative office and other similar
offices
... 2,000.00
5. For operating private warehouse or bodega of wholesalers/retailers,
importers & exporters
1,000.00
6. Cold storages of department stores, supermarkets, hotels, and
groceries selling refrigerated goods
.. 500.00
7. Refrigerating cases used in sari-sari stores
... 50.00
8. Cold storages in restaurants
.. 300.00
9. Lumberyards
.. 800.00
10. Car exchange
... 1,000.00
11. Storage of flammable or explosive substance
3,000.00
12. Signboards and other forms of advertisement
.. 500.00
13. House to house promotional sales (per day)
...100.00

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 70 -

14. Gun clubs


1,000.00
15. Martial Art clubs
.. 500.00
16. Printing Press/Publisher
... 1,000.00
17. Dental/Medical/Optical Clinic
1,000.00
18. Law/Accounting/Architectural Office and other office of practice of
profession
1,000.00
19. Cooperative
1,000.00
20. Common Carrier
1,000.00
21. Non-Stock/non-profit
... 3,000.00
22. Liaison/Administrative & Executive Office
... 1,000.00
23. PEZA or BOI Registered Companies and other establishments who
are exempt from business taxes
... 5,000.00

(h) All other business activity not specifically mentioned in this article.

The mayors permit fee shall be zero point twenty percent (0.20%) percent
of the capital investment or of the gross receipts for the preceding calendar year.
It shall not be less than One Hundred Pesos (P 100.00) and not more than Five
Thousand Pesos (P 5,000.00).

(i) Owners or operators of privately-owned public markets, shopping


center and/or food center who based the consideration (rental fee), either owned
a fixed rental or percentage on gross sales and/or receipts, which ever is higher
shall furnish on or before January 20, of the year, the City Treasurer or his duly
authorized deputy in a sworn statement, an annual list of tenants or businesses
and the corresponding gross sales and/or receipts of the preceding calendar year,
based on an audit conducted thereto. For the initial year of implementation, the
date and information mentioned above, shall be submitted on or before October
20 of the current year.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 71 -

(j) No owner or operator of privately-owned public market, shopping


center and/or food center and real estate lessor of commercial building and
commercial apartment shall allow any of their tenants to operate their respective
businesses without first securing City permits or licenses required of them to
secure under existing laws.

(k) No City permit or license shall be processed and approved to any


business establishment applying for it, without first verifying the City permits or
licenses issued to the owner or operator of privately-owned public market,
shopping center, and/or food center, and real estate lessor of commercial
building and commercial apartment, of which the business establishments are
tenants thereof.

(l) The proprietors or operators, building administrators, building


superintendents or any person in-charge of the maintenance and upkeep of
commercial buildings, commercial apartments, privately-owned public markets,
shopping centers or food centers, shall furnish the City Treasurer or his duly
authorized deputy, on or before January 20, of the year, in a sworn statement, the
following data and/or information:

1. Annual list of business establishments/business occupants;


2. Annual Mayors permit registration numbers of each business
establishments/business occupants.
3. Annual official receipts number evidencing payment of City taxes, fees
and charges.

For the initial year of implementation, the data and information


mentioned above shall be submitted on or before October 20, of the current year.

SECTION 4A-02. Mayors Permit Fee on the Exercise of Profession,


Occupation or Calling There shall be collected an annual fee at the rate of one
hundred pesos (P 100.00) for the issuance of a Mayors Permit.

SECTION 4A-03. Persons Governed - Any person who exercise his/her


profession, occupation, or calling within the jurisdictional limits of the City of
Lapu-Lapu, whether working on contractual, casual, temporary, probationary or
permanent basis, regardless of his/her position, with the exception of those
individuals who are subject to the Professional Tax and government employees.

SECTION 4A-04. Time of Payment - The fee imposed in Sections 4A.01


and 4A.02 shall be paid to the City Treasurer upon application for a Mayors

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 72 -

permit before any business, occupation, profession, or calling can be lawfully


begun or pursued by an individual or in cases where the business has already
been established and that the renewal of business permits and licenses are
concerned, the company shall shoulder the amount incurred then may in turn
deduct said amount from the salaries of each employees concerned. The
Individual Mayors Permit so secured by such shall be renewed in the same
instance and together with the renewal of business permits and licenses during
the first twenty (20) days of January of every year.

Newly hired workers and/or employees shall secure their Individual


Mayors Permit from the moment they are actually accepted by the management
of any business or industrial establishments to start working.

SECTION 4A-05. Mayors Permit Required; Contents; False Statement.


Any person whether natural or juridical, desiring to engage in any business,
trade, or activity within the City, shall first submit a written application to the
Mayor thru the City Treasurer or his representative for the corresponding permit
and license on a form prescribed for this purpose. The application, duly
subscribed and sworn to by applicant before any person in authority to
administer oath, shall state the name and citizenship of the applicant, the
business, trade, or activity he desires to engage in, the particular place where the
same shall be conducted, and such other pertinent information and data as may
be required.

Upon submission of the application, it shall be the duty of the proper


authorities to verify the other city requirements regarding the operation of the
business or activity such as sanitary requirements; installations of power and
light requirements, as well as other safety requirements are complied with.

If said applicant deliberately makes a false statement regarding his


business, trade or activity, the Mayor shall revoke said permit and the applicant
shall be prosecuted in accordance with the penal provisions prescribed hereafter.

SECTION 4A-06. Barangay Clearance All business establishments


applying for or renewing business permits shall secure barangay clearance from
the barangay where they are located and pay barangay clearance fees, if there is
any, before the Mayors Permit may be issued. However, if such barangay
clearance is not acted upon within seven (7) days after filing thereof, the City
Mayor thru the City Treasurer may process the application for the issuance of the
permit applied for.

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 73 -

SECTION 4A-07. Permit or License Certificate The applicant shall


secure the permit or license certificate from the Office of the City Mayor upon
payment of the corresponding permit or license fee to the City Treasurer and
compliance of other requirements. The Office of the City Mayor shall keep a
record of all permits issued.

SECTION 4A-08. Term of Permit or License All permits and licenses


shall be granted for a period of one (1) year, to take effect on the date of issue,
and shall expire on the date specified therein but not beyond December 31 of the
year it was issued.

SECTION 4A-09. Validity and Registration of Business Plates The


Business Registration Plates are valid for five (5) years from date of issue before
they are replaced; however, during the yearly renewal of the Business/Mayors
permit, an additional amount of P 50.00 will be charged to cover cost of the
Business Registration Renewal Stickers, which will be pasted in the proper space
in the Business Registration Plates.

SECTION 4A-10. Prohibited Acts The Mayors permit or license


purports only to authorize a business activity expressly stated in the permit or
license itself. The permittee cannot use the permit or license as a shield to satisfy
pre-requisites of law or private contracts nor to violate lawful agreements of
private parties.

SECTION 4A-11. Posting or Display to Public View - The Mayors


permit or license issued to any business or industry shall at all times be posted or
displayed for public view. Failure on the part of the taxpayers to display the
Mayors Permit or license issued by the City Mayor shall pay a fine of One
Thousand Pesos (P 1,000.00).

SECTION 4A-12. Requisites for Newly-Transferred Business - In case of


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

SECTION 4A-13. Permit Refused; To Whom, Revocation and Closure

a) Mayors Permit may be refused to any person who has violated any
ordinance or regulation relating to a license previously granted or who
has failed to pay the tax or fee for a business being conducted but not

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licensed, or fails to pay any fine, penalty, tax or other debt or liability to
the city within thirty (30) days from the date of the demand. The City
Mayor shall close any business establishment operating without any
Mayors Permit or license. In the case of an existing license to any person,
the same shall be revoked and closed by the City Mayor upon his refusal
to pay each indebtedness or liability to the former. The penalty for an
offending taxpayer is imprisonment of not less than six (6) months but not
more than one (1) year or a fine of not less than Five Thousand Pesos (P
5,000.00) but not more than Fifty Thousand Pesos (P 50,000.00) or both, at
the discretion of the court.

b) Any person or business establishment who remove the posting of the


Order of Closure without the proper lifting Order of Closure from the City
Mayor shall be fined of not less than Five Thousand Pesos (P 5,000.00) but
not more than Fifty Thousand Pesos (P 50,000.00) or an imprisonment of
not less than six (6) months but not more than one (1) year, or both, at the
discretion of the court.

SECTION 4A-14. Separate Permit Fee and License Tax on Different


Kinds of Business or Occupation - If a person desires to engage in more than
one kind of business or trade, he shall pay the permit fee and license tax imposed
on each separate or different business or trade notwithstanding the fact that he
may conduct or operate all such distinct business or trade in one establishment
only.

SECTION 4A-15. Duplicate License - The Office of the City Mayor shall,
upon presentation of satisfactory proof that the original of the license certificate
has been lost, stolen or destroyed, issue a duplicate of the license certificate upon
payment of a fee of two Hundred Pesos (P 200.00) for each duplicate issued.

SECTION 4A-16. Abandonment, Closure or Retirement of Business or


Occupation - When business or occupation is abandoned or closed, the person
conducting the same shall submit to the City Treasurer within thirty (30) days
from the date of such abandonment or closure, a sworn statement to that effect,
stating therein the date of abandonment or closure and the corresponding taxes
due that must be liquidated, otherwise said business shall be presumed to be still
in actual operation. All taxes due and payable should be settled before a business
is deemed officially close or abandoned. Provided, that all taxes and fees already
paid for the whole current year shall not, however, be subject to a refund for the
unused term. In excess of the period provided herein, a fee of P 500.00 to P
1,000.00 per year shall be imposed for late filing of closure up to three (3) years
only.

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A business subject to the graduated fixed tax on gross sales or receipts


shall, upon termination thereof, submit a sworn statement of its gross sales
and/or receipts for the current year and shall pay the corresponding tax due
thereon.

However, a transferring/closure of business shall be allowed to


close/transfer elsewhere provided all city business taxes are fully paid for the tax
due on the current gross sales and/or receipts realized and the tax due for the
preceding year, as the case may be.

SECTION 4A-17. Death of Licensee or Permittee - When an individual


paying a Mayors permit fee or license tax dies and the same business is
continued by his heirs or persons interested in his estates, no additional
payments shall be required on the unexpired term for which the tax or fee was
paid.

SECTION 4A-18. Inspection of Business Establishment - Establishments


where businesses being conducted may, at all times, be subject to inspection by
any official connected with public health, welfare and safety and who has
technical and official authority in such matters to determine the effective
compliance of the requirements of existing laws and of this Code. Upon the
recommendation of said officials, the City Mayor may revoke a permit or license,
and no refund of the amount paid by the permittee or licensee shall be made
upon revocation thereof.

SECTION 4A-19. True Status of Business; Books being Destroyed or


Hidden to Subvert Examination - Unless the taxpayer keeps regular books of
accounts and /or records required by the National Internal Revenue Code and its
implementing rules and regulations, it shall be his duty to keep such books and
other records, duly approved by the City Treasurer before its use, which shall
truly reflect his business or trade for purposes of assessing the taxes or fees
provided therein. If the taxpayer keeps his regular books of accounts and other
records outside the territorial limits of the City, he shall keep copies thereof in his
business office located within the City and submit the same for examination.
Should the City Treasurer, or his representative duly authorized in writing,
believes that the records of a taxpayer are in danger of being destroyed, or
hidden, in order to render its examination futile or to subvert the assessment or
collection of any delinquent or deficiency tax, the books of account and/or
records may be taken, upon issuance of the corresponding receipts, and kept in
the office of the City Treasurer until examination is terminated and the

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delinquency or deficiency tax is paid. The books of accounts, and/or other


records as well, must be preserved by the taxpayer for a period of five (5) years
from the date of the last entry.

SECTION 4A-20. Rules and Regulations on Certain Establishments.

(a) On restaurants, cafes, cafeterias, carenderias, eateries, food caterers, ice


cream and other refreshment parlors, soda fountain bars, No owner of said
establishments shall employ any cook, or food dispenser without a Food
Handler's Certificate from the City Health Officer, renewable every year.

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

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

Article B
Permit Fee for Cockpits Owners / Operators / Licensees / Promoters
and Cockpit Personnel

SECTION 4B-01. Definitions - When used in this Article:

(a) Cockpit includes any place, compound, building or portion thereof,


where cockfights are held, whether or not money bets are made on the
results of such cockfights.

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

(c)Gaffer (taga-tari) refers to a person knowledgeable in the art of arming


fighting cocks with gaffs on one or both legs.

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

SECTION 4B-02. Imposition of Fees - There shall be collected the following


Mayor's Permit Fees from cockpit operators/owners/licensees and cockpit
personnel:

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

1. Application filing fee P 100.00


2. Annual cockpit permit fee 2,000.00

(b) From cockpit personnel

1. Promoters/Hosts 1,000.00
2. Pit Manager 500.00
3. Referee 300.00
4. Bet Taker "Kristo / Llamador" 250.00
5. Bet Manager "Maciador/Kasador" 250.00
6. Gaffer "Mananari" 150.00
7. Cashier 200.00
8. Derby (Matchmaker) 200.00

(c) In addition to the following fees shall be paid by the cockpit owner,
operator or promoter.

Ordinary, per cockfight 20.00


Special Permit other than Holidays and Sundays 200.00
Derby 50.00

SECTION 4B-03. Time and Manner of Payment -

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

(b) The cockpit registration fee is also payable upon application for a permit
before a cockpit can operate and within the first twenty days of January of each
year in case of renewal thereof. January 20;

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

SECTION 4B-04. Administrative Provisions -

(a) Ownership, operation and management of cockpit. Only Filipino citizens


not otherwise inhibited by existing ordinances or laws shall be allowed to own,
manage and operate cockpits. Cooperative capitalization is encouraged.

(b) Establishment of cockpit. The Sangguniang Panlungsod shall determine


the number of cockpits to be allowed in this city.

(c) Cockpit-size and construction. Cockpits shall be constructed and


operated within the appropriate areas as prescribed in the Zoning Law or
ordinance. In the absence of such law or ordinance, the City Mayor shall see to it
that no cockpits are constructed within or near existing residential or commercial
areas, hospitals, school buildings, churches or other public buildings. Owners,
lessees, or operators of cockpits which are now in existence and do not conform to
this requirement are required to comply with these provisions within a period to be
specified by the City Mayor. Approval or issuance of building permits for the
construction of cockpits shall be made by the City Engineer in accordance with
existing ordinances, laws and practices.

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

SECTION 4B-05. Applicability Clause - The provision of PD 449,


otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the
Philippine Gamefowl Commission), and such other pertinent laws shall apply to all
matters regarding the operation of cockpits and the holding of cockfights in this
City.
Article C
Special Permit Fee for Cockfighting

SECTION 4C-01 Definitions. When used in this Article:

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(a) Cockfighting is the sport of pitting or evenly matching gamecocks to


engage in an actual fight where bets on either side are laid. Cockfighting
may also be formed as "cockfighting derby; pintakasi or tupada," or its
equivalent in different Philippine localities.

(b) Local Derby is an invitational cockfight participated in by gamecockers or


cockfighting "afficionados" of the Philippines with "pot money" awarded to
the proclaimed winning entry.

(c) International Derby refers to an invitational cockfight participated in by


local and foreign gamecockers or cockfighting "afficionados" with "pot
money" awarded to the proclaimed winning entry.

SECTION 4C-02. Imposition of Fees - There shall be collected the following


fees per day for cockfighting:

(a) Special Cockfights (Pintakasi) 1,000.00


(b) Special Derby Assessment from Promoters of -

Two-Cock Derby 500.00


Three-Cock Derby 800.00
Four-Cock Derby 1,200.00
Five-Cock Derby & above 1,500.00
International Derby 5,000.00

SECTION 4C-03. Exclusions - Regular cockfights i.e., those held during


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

SECTION 4C-04. Time and Manner of Payment - The fees herein imposed
shall be payable to the City Treasurer before the special cockfights and derbies can
be lawfully held.

SECTION 4C-05. Administrative Provisions -

(a) Holding of cockfights. Except as provided in this Article, cockfighting


shall be allowed in this city only in licensed cockpits during Sundays and legal
holidays and during local fiestas for not more than three (3) days. It may also be
held during city agricultural, commercial, or industrial fairs, carnival, or
exposition for a similar period of three (3) days upon resolution of the
Sangguniang Panlungsod. No cockfighting on the occasion of such affair,
carnival or exposition shall be allowed within the month if a local fiesta or for

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more than two (2) occasions a year. No cockfighting shall be held on December
30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National
Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and
during Registration Days for such election or referendum.

(b) Cockfighting for entertainment of tourists or for charitable purposes.


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

(c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not
act as such in any cockfight in the city without first securing a license renewable
every year on their birth month from the city where such cockfighting is held.
Only gaffers, referees, bet takes, or promoters licensed by the city shall officiate in
all kinds of cockfighting authorized herein.

SECTION 4C-06. Applicability Clause - The provision of PD 449, otherwise


known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine
Gamefowl Commission), and such other pertinent laws shall apply to all matters
regarding the operation of cockpits and the holding of cockfights in this City.

Article D
Fees on Impounding of Stray Animals

SECTION 4D-01. Definition - When used in this Article.

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

(b) Public Place includes national, city, or barangay streets, parks, plazas, and
such other places open to the public.

(c) Private Place includes privately-owned streets or yards, rice fields or


farmlands, or lots owned by an individual other than the owner of the animal.

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

Section 4D-02. Imposition of Fee - There shall be imposed the following


fees for each day or fraction thereof on each head in the amount of Five Hundred
Pesos (P 500.00) of Stray animal found running or roaming at large, or fettered in
public or private places:

SECTION 4D-03. Time of Payment - The impounding fee shall be paid to


the City Treasurer prior to the release of the impounded animal to its owner.

SECTION 4D-04. Penalty - Owners whose animals are caught Stray and
incurring damages to plants and properties shall pay the following fines:

(a) First offense P 1,000.00


(b) Second offense 2,000.00
(c) For the third offense and each subsequent offense 3,000.00

In addition to the fine, the owners shall pay the amount of damage incurred,
if any, to the property owner.

Article E
Permit Fee on Caratela or Calesa

SECTION 4E-01. Imposition of Fee - There shall be collected a permit fee


of Two Hundred Pesos (P 200.00) per annum for each calesa or caretela exclusively
used for tourism business only in this city for which shall be registered with the
Office of the City Treasurer.

SECTION 4E-02. Time and Manner of Payment - The fee imposed herein
shall be due and payable upon application for a Mayor's Permit within the first
twenty (20) days of January of each year. For newly acquired calesas or caretelas,
the fee shall be payable within twenty (20) days after acquisition.

SECTION 4E-03. Administrative Provisions -

(a) A metal plate shall be provided by the City Treasurer for every registered
caretela or calesa.

(b) Calesas or caretelas must follow the designated routes provided for by the
CTMS.

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Article F
Building Permit

SECTION 4F-01. Imposition of Fee - There shall be collected a Building


permit fee from each applicant for a building permit pursuant to Department Order
155, Series of 1992 dated September 25, 1992 of the Department of Public Works
and Highways (DPWH) and/or to other prescribed and updated rates of the
Department of Public Works and Highways (DPWH).

SECTION 4F-02. Time and Payment - The fees specified under this article
shall be paid to the City Treasurer upon application for a building permit from the
City Mayor.

SECTION 4F-03. Administrative Provisions - (1) The application for the


construction and or repair shall be in writing and shall set forth the required
information, such as the location and the general dimension of the building and/or
other infrastructure of the owners as well as that of the architecture or engineer
who draw the plan, an estimate of the entire cost of proposed work, and the
following:

a. A copy of the plan showing the location of the building to be constructed


with the reference boundaries of the lot and is constructed in the town
proper or Poblacion.

b. General drawing showing:

b.1 Floor and roof plans


b.2 Foundation and footing plans
b.3 Transferee and longitudinal plan
b.4 Elevation
b.5 Framing plans showing complete forming of the
building or structure
b.6 Isometric view of plumbing layout
b.7 Electrical layout, and
b.8 Detail of structure and architectural parts.

(2) Office of the Building Officials (OBO) both of Lapu-Lapu City Government
and Economic Zones, shall require all contractors applying for a building permit
and is operating within the City, a Mayors Permit or proof of payment of
business taxes and other fees from this City.

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SECTION 4F-04. Penalty - Any violation of the provision of this article


shall be punished by a fine of not more than One Thousand Pesos (P 1,000.00) or
imprisonment of not more than (2) months, or both at the discretion of the Court.
Provided, that notwithstanding the imposition of fine and imprisonment, the
offender shall be further required to secure the necessary building permit and to
pay the corresponding fees thereof or as required by existing ordinances;
Provided further, that in case the construction of the building or structure is not in
conformity with existing regulations, the offender shall be required to remove or
demolish the said building or structure within reasonable period upon receipt of
the order of demolition; and Provided, finally, that upon failure to remove or
demolish the said building or structure, the City Mayor or his duly authorized
representative shall undertake such removal or demolition at the expense of the
offender.

Article G
Permit Fee for Zoning / Locational Clearance

SECTION 4G-01. Imposition of Fee - There shall be collected a Mayors


Permit Fee for Zoning / Locational Clearance for all structures constructed in this
City in accordance with the prescribed and updated Housing and Land Use
Regulatory Board (HLURB) rates.

SECTION 4G-02. Time of Payment - The fees in this Article shall be paid
by the applicant or his representative to the City Treasurer when
zoning/locational clearance is granted.

SECTION 4G-03. Administrative Provision - The City Mayor shall


administer the provision of this Article and other existing ordinances, executive
orders, laws relating to and governing zoning / locational clearance.

Article H
Permit Fee for Temporary Use of Roads,
Streets, Sidewalk, Alleys, Patios,
Plazas and Playgrounds

SECTION 4H-01. Imposition of Fee - Any person that shall temporarily


use and/or occupy a street, sidewalk, or alley or portion thereof in this City in
connection with their construction works and other purposes, shall first secure a
permit from the Mayor and pay a fee in the following schedule:

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1) For construction P 50.00 / sq.m. per week


or fraction thereof
2) Others 20.00 / sq.m. per day

For wake and other charitable, religious and educational purposes, use
and/or occupancy is exempted from the payment of permit fee provided a
corresponding permit is secured prior to such use and/or occupancy.

SECTION 4H-02. Time of Payment - The fee shall be paid to the City
Treasurer upon application of the permit with the City Mayor.

SECTION 4H-03. Administrative Provisions - The period of occupancy


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

Article I
Permit fee for the Storage of Flammable and
Combustible Materials

SECTION 4I-01. Imposition of Fee - There shall be collected an annual


permit fee for the storage of combustible materials at the rates as follows:

a. Storage of gasoline, diesel, fuel, kerosene and


similar products P 1,000.00

b. Storage of cinematographic film P 500.00

c. Storage of celluloid P 500.00

d. Storage of calcium carbide P 500.00

e. Storage of tar, resin and similar materials P 300.00

f. Storage of coal deposits P 300.00

g. Storage of combustible, flammable or explosive substance not


mentioned above P 300.00

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SECTION 4I-02. Time of Payment - The fees imposed in Article shall be


paid to the City Treasurer upon application for his permit with the Mayor to
store the aforementioned substances.

SECTION 4I-03. Administrative Provisions -

(a) No person shall keep or store at his place of business any of the
following flammable, combustible or explosive substances without
securing a permit therefor. Gasoline or naptha not exceeding the quantity
of One Hundred (100) gallons, kept in and used by launches or motor
vehicles shall be exempt from the Permit fee herein required.

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

Article J
Permit and Inspection Fee on
Machineries and Engines

SECTION 4J-01. Imposition of Fee - There shall be imposed an annual


inspection fee on internal combustion engines generators and other machines in
accordance with the following schedules:

(a) Internal combustible engines: P 200.00

(b) Other stationery engines or machines: P 150.00

(c) Electrical generators and other machine propelled by electric motors will
be levied at the rate of One Hundred Pesos (P 100.00).

SECTION 4J-02. Time of Payment - The annual fee imposed in this


Article shall be paid to the City Treasurer upon application of the Permit with
the Mayor but not later than fifteen (15) days after the actual inspection by
person authorized in writing by the Mayor. Thereafter, the fee shall be paid
within twenty (20) days of January, or of every quarter as the case may be.

SECTION 4J-03. Administrative Provision - No engine or machine


mentioned above shall be installed or operated within the limits of this City,
without the permit of the City Mayor and the payment of the inspection fee
prescribed in this Article

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Article K
Permit Fee on Circus and Other Parades

SECTION 4K-01. Imposition of Fee - There shall be collected a Mayor's


Permit Fee of Two Hundred Pesos (P 200.00) per day on every circus and other
parades using banners, floats or musical instruments carried on in this city.

SECTION 4K-02. Time and Manner of Payment - The fee imposed herein
shall be due and payable to the City Treasurer upon application for a permit to the
City Mayor at least two ( 2 ) days before the scheduled date of the circus or parade
and on such activity shall be held.

SECTION 4K-03. Exemption - Civic and military parades as well as


religious processions shall not be required to pay the permit fee imposed in this
Article.

SECTION 4K-04. Administrative Provisions -

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

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

Article L
Fee for Sealing and Licensing of
Weights and Measures

SECTION 4L-01. Implementing Agency - The City Treasurer shall strictly


enforce the provisions of the Regulation of Practices Relative to Weights and
Measures, as provided in Chapter II of the Consumer Act, Republic Act No. 7394.

SECTION 4L-02. Sealing and Testing of Instruments of Weights and


Measures - All instruments for determining weights and measures in all
consumer and consumer related transactions shall be tested, calibrated and

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sealed every six (6) months by the official sealer who shall be City Treasurer or
his duly authorized representative upon payment of fees required under this
Article: Provided, That all instruments of weights and measures shall
continuously be inspected for compliance with the provisions of this Article.

SECTION 4L-03. Imposition of Fees - Every person before using


instruments of weights and measures within this City shall first have them
sealed and licensed annually and pay therefor to the City Treasurer the following
fees:
Amount of Fee
(a) For sealing linear metric measures:

Not over one (1) meter P 20.00


Measure over one (1) meter 40.00

(b) For sealing metric measures of capacity:

Not over ten (10) liters P 20.00


Over ten (10) liters 40.00

(c) For sealing metric instruments of weights:

With capacity of not more than 30 kg. P 30.00


With capacity of more than 30 kg.
but not more than 300 kg. 50.00

With capacity of more than 300 kg.


but not more than 3,000 kg. 100.00
With capacity of more than 3,000 kg. 150.00

(d) For sealing apothecary balances of precision 50.00

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

For each scale or balances or other balances with complete set of


weights for use therewith 40.00

(f) Operators / owners of gasoline station shall have their dispensing


pumps calibrated / registered in a bi monthly basis and pay therefore to
the City Treasurer the following prescribed fees:

Not over Ten (10) liters P 50.00


Over Ten (10) liters 100.00

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That the City Government of Lapu-Lapu is hereby authorized to conduct


on the spot calibration / inspection of all dispensing pumps.

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

SECTION 4L-04. Payment of Fees and Surcharge - The fees herein


imposed shall be paid and collected by the City Treasurer when the weights or
measures instruments are sealed, before their use and thereafter, on or before the
anniversary date thereof.

Failure to have the instrument re-tested and the corresponding fees


therefor paid within the prescribed period shall subject the owner or user to a
surcharge of five hundred percent (500%) of the prescribed fees which shall no
longer be subject to interest.

SECTION 4L-05. Place of Payment - The fees herein levied shall be paid
in the City where the business is conducted by persons conducting their business
therein. A peddler or itinerant vendor using only one (1) instrument of weight
or measure shall pay the fee in the City or Municipality where he maintains his
residence.

SECTIO 4L-06. Exemptions -

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

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

SECTION 4L-07. Administrative Provisions -

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

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

(c) Instruments of weights and measures found to be defective and such


defect is beyond repair shall be confiscated in favor of the government
and shall be destroyed by the City Treasurer in the presence of the
Provincial Auditor or his representative.

SECTION 4L-08. Fraudulent Practices Relative to Weights and Measures


-
The following acts related to weights and measures are prohibited:

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

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

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

d) for any person to make or knowingly sell or use any false or


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

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

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f) for any person to use or reuse any restored, altered, expired,


damaged stamp, tag certificate or license for the, purpose of
making it appear that the instrument of weight or measure has
been tested, calibrated, sealed or inspected;

g) for any person engaged in the buying and selling of consumer


products or of furnishing services the value of which is estimated
by weight or measure to possess, use or maintain with intention to
use any scale, balance, weight or measure that has not been sealed
or if previously sealed, the license therefor has expired and has not
been renewed in due time;

h) for any person to fraudulently alter any scale, balance, weight or


measure after it is officially sealed;

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

j) for any person to fraudulently give short weight or measure in the


making of a scale;

k) for any person, assuming to determine truly the weight or measure


of any article brought or sold by weight or measure, to fraudulently
misrepresent the weight or measure thereof; or

l) for any person to procure the commission of any such offense


abovementioned by another.

Instruments officially sealed at some previous time which have remained


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

SECTION 4L-09. Penalties -

(a) Any person who shall violate the provisions of paragraphs (a) to (f)

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and paragraph (l) of this Section shall, upon conviction, be subject to a


fine of not less than Two hundred pesos (P200.00) but not more than One
thousand pesos (P1,000.00) or by imprisonment of not more than one (1)
year, or both, upon the discretion of the court.

(b) Any person who shall violate the provisions of paragraph of (g) of this
Section for the first time shall be subject to fine of not less than Five
hundred pesos (P500.00) or by imprisonment of not less than one (1)
month but not more than five (5) years, or both, upon the discretion of
the court.

(c) The owner-possessor or user of instrument of weights and measure


enumerated in paragraph (h) to (k) of this Section shall, upon
conviction, be subject to a fine of not less than Three hundred pesos
(P300.00) or imprisonment not exceeding one (1) year, or both, upon
the discretion of the court.

Article M
Registration and Transfer
Fees on Large Cattle

SECTION 4M-01. Definition - For purposes of this Article, "large cattle"


includes a two-year old horse, mule ass, carabao, cow or other domesticated
member of the bovine family.

SECTION 4M-02. Imposition of Fee - The owner of a large cattle is hereby


required to register said cattle with the City Treasurer for which a certificate of
ownership shall be issued to the owner upon payment of a registration fee as
follows:

Amount of Fee

(a) For Registration Fee P 100.00


(b) For Certificate of Transfer 50.00

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

SECTION 4M-03. Time and Manner of Payment - The registration fee shall
be paid to the City Treasurer upon registration or transfer of ownership of the large
cattle.

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SECTION 4M-04. Administrative Provisions -

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

(b) The ownership of a large cattle or its sale or transfer of ownership to


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

(c) The transfer of the large cattle, regardless of its age, shall be entered in
the registry book setting forth, among others, the names and the
residence of the owners and the purchaser; the consideration or
purchase price of the animal for sale or transfer, class, sex, brands and
other identifying marks of the animals; and a reference by number to
the original certificate of ownership with the name of the city issued to
it. No entries of transfer shall be made or certificate of transfer shall be
issued by the City Treasurer except upon the production of the original
certificate of ownership and certificates of transfer and such other
documents that show title to the owner.

SECTION 4M-05 Applicability Clause - All other matters relating to the


registration of large cattle shall be governed by the pertinent provisions of the
Revised Administrative Code and other applicable laws, ordinances and rules and
regulations.

Article N
Permit Fee for Excavation

SECTION 4N-01. Imposition of Fee - There shall be imposed the following


fees on every person who shall make or cause to be made any excavation on public
or private streets within this city.

(a) For crossing streets with concrete pavement, per


linear meter - P 20.00

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(b) For crossing streets with asphalt pavement, per


linear meter - 10.00

(c) For crossing the streets with gravel pavement, per


linear meter - 5.00

(d) For crossing existing curbs and gutters resulting in the damage, per
linear meter - 20.00

(e) Additional fee for every day of delay in excess of


excavation period provided in the Mayors permit, per day -
20.00

SECTION 4N-02. Time and Manner of Payment - The fee imposed herein
shall be paid to the City Treasurer by every person who shall make any excavation
or cause any excavation to be made upon application for Mayor's Permit, but in all
cases, prior to the excavation.

A cash deposit in an amount equal to 200% of the construction cost of the


affected area to be determined by the City Engineer or not less than One Thousand
Pesos (P 1,000.00) shall be deposited with the City Treasurer at the same time the
permit is paid. The cash deposit shall be forfeited in favor of the City Government
in case the restoration to its original form of the street excavated is not made within
fifteen ( 15 ) days after the purpose of the excavation is accomplished.

SECTION 4N-03. Administrative Provisions -

(a) No person shall undertake or cause to undertake any digging or


excavation, of any part or portion of the city streets of Lapu-Lapu unless
a permit shall have been first secured from the Office of the City Mayor
specifying the duration of the excavation.

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

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

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 94 -

Article O
Permit Fee on Film-Making

SECTION 4O-01. Imposition of Fee - There shall be collected the following


permit fee from any person who shall go on location-filming within the territorial
jurisdiction of this city.
Rate of Fee Per Filming

a. Commercial movies P 500.00 / film


b. Commercial advertisements 300.00 / film
c. Documentary film 200.00 / film
d. Videotape coverage 100.00 / coverage

In cases of extension of filming time, the additional amount required must


be paid prior to extension to filming time.

SECTION 4O-02. Time of Payment - The fee imposed herein shall be paid
to the City Treasurer upon application for the Mayor's Permit five days ( 5 )before
location-filming is commenced.

Article P
Permit Fee for Agricultural Machinery
and Other Heavy Equipment

SECTION 4P-01. Imposition of Fees - There shall be collected an annual


permit fee at the following rates for each agricultural machinery or heavy
equipment from non-resident operators of said machinery, renting out said
equipment in this city.
Rate of Fee Per Annum

a. Handtractors, Light Tractors, Heavy


Tractors, Bulldozer P 150.00
b. Forklift, Heavy Graders, Light Graders, Mechanized Threshers,
Manual Threshers, Cargo Truck, Dump Truck, Road Rollers, Payloader,
Primemovers/Flatbeds, Backhoe, Rockcrusher, Batching Plant,
Transit/Mixer Truck, Crane P 100.00
c. Other agricultural machinery or heavy equipment not
enumerated above P 100.00

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SECTION 4P-02. Time and Manner of Payment - The fee imposed herein
shall be payable prior to the rental of the equipment upon application for a Mayor's
permit.

An additional amount will be charged to cover cost of the Registration


Stickers.

Article Q
Permit Fees on Tricycle Operation

SECTION 4Q-01. Definitions - When used in this Article:

(a) Motorized Tricycle is a motor vehicle propelled other than by muscular


power, composed of a motorcycle fitted with a single wheel sidecar or a
motorcycle with a two wheeled cab, the former having a total of four
wheels, otherwise known as the motorela.

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


tricycles.

(c) Tricycle/Motorcycle-for-Hire is a vehicle composed of a motorcycle


fitted with a single-wheel side car or a motorcycle operated to render
transport services to the general public for a fee.

(d) Motorized Tricycle Operator's Permit (MTOP) is a document granting


franchise or license to a person, natural or juridical, allowing him to
operate tricycles-for-hire over specified zones.

(e) Zone is a contiguous land area or block, say a subdivision or barangay,


where tricycles-for-hire may operate without a fixed origin and
destination.

SECTION 4Q-02. Imposition of Fees - There shall be collected an annual


franchise fee in the amount of Sixty Pesos (P 60.00 ) for the operation of tricycle-for-
hire.

Other fees on tricycle operations:

1. Filing fee
a. For the first five (5) units P 450.00
b. For each additional unit 50.00

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2. Fare adjustment fee for fare increase 150.00

3. Filing fee for amendment of MTOP 100.00

SECTION 4Q-03. Time of Payment -

(a) The fee shall be paid to the City Treasurer upon application or renewal
of the permit.

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

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

SECTION 4Q-04. Administrative Provisions -

(a) Prospective operators of tricycles should first secure a Motorized


Tricycle Operator's permit (MTOP) from the Sangguniang Panlungsod.

(b) The Sangguniang Panlungsod of this city shall:

1. Issue, amend, revise, renew, suspend, or cancel MTOP and


prescribe the appropriate terms and conditions therefor;
determine, fix, prescribe or periodically adjust fares or rates for
the service provided in a zone after public hearing; prescribe and
regulate zones of service in coordination with the barangay; fix,
impose and collect, and periodically review and adjust but not
oftener than once every three (3) years, reasonable fees and other
related charges in the regulation of tricycles-for-hire; and establish
and prescribe the conditions and qualifications of service.

2. Only Filipino citizens and partnership or corporation with sixty


percent (60%) Filipino equity shall be granted the MTOP. No
MTOP shall be granted by the city unless the applicant is in
possession of units with valid registration papers form the Land
Transportation Office (LTO).

3. The grantee of the MTOP shall carry a common carriers insurance


sufficient to answer for any liability it may incur to passengers
and third parties in case of accidents;

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 97 -

4. Operators of tricycles/motorcycles-for-hire shall employ drivers


duly licensed by LTO for tricycles-for-hire.

5. Operators who intend to stop service completely, or suspend


service for more than one (1) month shall report in writing such
termination or suspension to the Sangguniang Panlungsod;

6. Tricycle operators are prohibited to operate on national highways


utilized by 4-wheel vehicles greater than four (4) tons and where
normal speed exceed forty (40) KPH. The Sangguniang
Panlungsod may provide exceptions if there is no alternative
route.

7. Tricycles/Motorcycles-for-hire shall be allowed to operate like a


taxi service, i.e., service is rendered upon demand and without a
fixed route within a zone.

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

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

Operators of tricycles-for-hire are required to post in the conspicuous part of


the tricycle the schedule of fares.

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

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

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 98 -

Article R
Permit Fees for the Conduct
of Group Activities

SECTION 4R-01. Imposition of Fee - Every person who shall conduct, or


hold any program, or activity involving the grouping of people within the
jurisdiction of this city shall obtain a Mayors permit therefor for every occasion
of not more than twenty-four (24) hours and pay the City Treasurer the
corresponding fee in the following schedule:

1. Conference, meetings, rallies and demonstration in outdoor, in


parks, plazas, roads/streets P 300.00
2. Dances, coronation and ball 150.00
3. Promotional sales and other group activities 100.00

SECTION 4R-02. Time of Payment - The fee imposed in this article shall
be paid to the City Treasurer upon filing of application for permit with the City
Mayor.

SECTION 4R-03. Exemption - Programs or activities conducted by


educational, charitable, religious and governmental institutions free to the public
shall be exempted from the payment of the fee herein imposed, provided, that
the corresponding Mayors Permit shall be secured accordingly. Programs or
activities requiring admission fees for attendance shall be subject to the fees
herein imposed even if they are conducted by exempt entities.

SECTION 4R-04. Administrative Provision - A copy of every permit


issued by the City Mayor shall be furnished to the Chief of Police or Station
Commander of the Philippine National Police (PNP) of the city who shall assign
police officers to the venue of the program or activity to help maintain peace and
order.

Article S
Permit Fee for Billboards, Signboards
and other Advertisements

SECTION 4S-01. Imposition of Fees - There shall be collected a permit fee


at the following rates for each billboard, signboard and other form of
advertisements in this city.

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(a) Billboards or signboards for advertisements of business (per square


meter or fraction thereof):
1. Single face 30.00
2. Double face 70.00
Note: valid only for the first thirty (30) days plus Five Pesos (5.00) per
day in excess thereof.
(b) Billboards or signboards for professionals (per square meter or
fraction thereof): 50.00
(c) Billboards, signboards or advertisements for business and profession
painted on any building or structure or otherwise separated or
detached therefrom (per month per square
meter or fraction thereof): 20.00
(d) Advertisements by means of placards (per month per square meter
or a fraction thereof): 50.00
(e) Additional permit fee of P 30.00 per square meter or fraction thereof
to owners of any billboard or signboard under items a. to d. above,
where electric or neon lights are used for such billboard or signboard.
(f) Advertisements or promotions by means of vehicles, balloons, kites,
etc. With or without loud speakers
(per day or fraction thereof): 50.00
(g) Advertisements for business or professionals by means of slides in
movies, payable by movie operators (per slide) 50.00

CHAPTER 5

SERVICE FEES

Article A
Secretary's Fees

SECTION 5A-01. Imposition of Fees - There shall be collected the following


fees from every person requesting for copies of official records and documents
from the offices of this city.
Amount of Fee

(a) For every page or fraction thereof typewritten (not including the
certificate and notation) P 20.00

(b) For each certificate of correctness (with seal of Office) written on the copy
or attached thereto 25.00

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(c) For certifying the official act of the City Judge or other judicial certificate
with seal 40.00

(d) For certified copies of any papers, records, decrees, judgment or entry
of which any person is entitled to demand and receive a copy (in
connection with judicial proceedings) for each page 20.00

(e) For certification of photocopied documents (per page) 20.00

(f) Photocopy or any other copy produced


by copying machine (per page) 20.00

SECTION 5A-02. Exemption - The fees imposed in this Article shall not be
collected for copies furnished to other offices and branches of the government for
official business, except for those copies required by the Court at the request of the
litigant, in which case, charges shall be in accordance with the above-mentioned
schedule.

SECTION 5A-03. Time and Manner of Payment - The fees shall be paid to
the City Treasurer at the time the request, written or otherwise, for the issuance of a
copy of any city record or document is made.

Article B
Local Civil Registry Fees

SECTION 5B-01. Imposition of Fees - There shall be collected for services


rendered by the City Civil Registrar of this city the following fees:

(a) Birth, Marriage and Death Certificates 50.00


(b) Certified True Copy of Birth, Marriage and Death Certificate and
other documents 30.00
(c) Late Registration of Birth, Marriage and Death 100.00
(d) Registration of Court Decress 100.00
(e) Legitimation, Acknowledgement and
Affidavit to Use Surname 100.00
(f) Petition for Clerical Error 1,000.00
(g) Petition for Change of First Name 3,000.00
(h) Marriage License 2.00
(i) Application for Marriage License 100.00

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 101 -

(j) License Service Fee 50.00


(k) Service Fee per BREQS Request 50.00
(l) Endorsement Fee 100.00
(m) Marriage solemnization fee 50.00
(n) Adoption (Registration and Certification) 400.00
(o) Annulment of Marriage (Registration and Certification) 500.00
(p) Legal Separation (Registration and Certification) 500.00
(q) Naturalization (Registration and Certification) 400.00
(r) Other legal documentation for record purposes 50.00
(s) For certified copies of any document in the
register, for each page 50.00
(t) Burial Permit Fee or transfer of cadaver 20.00
(u) Fee for exhumation of cadaver 20.00
(v) Fee for removal of cadaver 25.00

SECTION 5B-02. Exemptions - The fee imposed in this Article shall not be
collected in the following cases:

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

(b) Burial permit of a pauper, per recommendation of the City Mayor.

SECTION 5B-03. Time of Payment - The fees shall be paid to the City
Treasurer before registration or issuance of the permit, license or certified copy of
local registry records or documents.

SECTION 5B-04. Administrative Provision - A marriage license shall not


be issued unless a certification is issued by the Family Planning Coordinating
Council that the applicants have undergone lectures on family planning.

Article C
Police Clearance Fee

SECTION 5C-01. Imposition Fee - There shall be paid for each police
clearance certificate obtained from the City police Chief of the Philippine National
Police of this City the following fees:

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 102 -

Amount of Fee

1. For employment, scholarship, study grant, and other purposes not


hereunder specified P 20.00
2. For application for Filipino citizenship 800.00
3. For tourist passport or visa application 200.00
4. For working passport or visa application 200.00
5. For change of name 100.00
6. For police reports 20.00
7. For firearms permit application 200.00
8. For PLEB clearance 20.00

SECTION 5C-02. Time of Payment - The service fee provided under this
Article shall be paid to the City Treasurer upon application for police clearance
certificate.

Article D
Sanitary Inspection Fee

SECTION 5D-01. Imposition of Fee - There shall be collected the following


annual fees from each business establishment in this city or house for rent, for the
purpose of supervision and enforcement of existing rules and regulations and
safety of the public in accordance with the following schedule:

Amount of Fee

For each business, industrial, or agricultural establishment:

With an area of 100 sq.m. or more but less than 200 sq. m. P 100.00
With an area of 200 sq.m. or more but less than 500 sq. m. 200.00
With an area of more than 500 sq.m. 300.00

SECTION 5D-02. Time of Payment - The fees imposed in this Article shall
be paid to the City Treasurer upon filing of the application for the sanitary
inspection certificate with the City Health Officer and upon renewal of the same
every year thereafter within the first twenty (20) days of January.

SECTION 5D-03. Administrative Provisions -

(a) The City Health Officer or his duly authorized representative shall
conduct an annual inspection of all establishments and buildings, and

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20th Reg. Session, 11th SP, Res. No. 432-2007, Ord. No. 070-2007 Contd: - 103 -

accessories and houses for rent, in order to determine their adequacy of


ventilation, general sanitary conditions and propriety for habitation.

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

Article E
Service Fees for Health Examination

SECTION 5E-01. Imposition of Fee - There will be collected a fee from any
person who is given a physical, dental and laboratory examination by the City
Health Officer or his duly authorized representative, as required by existing
ordinances in accordance with the following rates:

Physical, Dental and Other Fees:

(a) Heath card P 20.00


(b) Sanitary P ermit 100.00
(c) Tooth Extraction 100.00
(d) Tooth Filling 100.00
(e) Tooth Cleaning 100.00
(f) Medical Certification 100.00
(g) Pre-Marriage Counselling Fee 100.00
(h) Drivers License Medical Fee 50.00

Laboratory Fees:

(a) Complete Blood Count (CBC) P 80.00


(b) Urinalysis (U/A) 30.00
(c) Stool Examination (S/E) 25.00
(d) Hepatitis B Surface Antigen 90.00
(e) HIV Testing 190.00
(f) Drug Testing 200.00
(g) Stool Culture 350.00
(h) Blood Typing 60.00

A fee of Ten Pesos (P 10.00) shall be collected for each additional copy of
subsequent issuance of a copy of the initial medical certificate issued by the City
Health Officer.

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SECTION 5E-02. Time of Payment - The fee shall be paid to the City
Treasurer before the physical examination is made and the medical certificate is
issued.

SECTIOIN 5E-03. Administrative Provisions -

(a) Individuals engaged in an occupation or working in the following


establishments, are hereby required to undergo physical and medical
examination before they can be employed and thereafter.

1. Food establishments - establishments where food or drinks are


manufactured, processed, stored, sold or served.

2. Public swimming or bathing places.

3. Dance schools, dance halls and night clubs - include dance instructors,
hostess, cooks, bartenders, waitresses, etc.

4. Tonsorial and beauty establishments - include employees of barber


shops, beauty parlors, hairdressing and manicuring establishments,
exercise gyms and figure slenderizing saloons, facial centers,
aromatherapy establishments, etc.

5. Massage clinics and sauna bath establishments - include masseurs,


massage clinic/sauna bath attendants, etc.
6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and
condominiums.

(b) Owners, managers or operators of the establishments shall see to it that


their employees who are required to undergo physical and medical
examinations have been issued the necessary medical certificates.

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

(d) It shall be the duty of the City Health Officer to furnish the City
Treasurer all health examinations conducted on different establishments
for billing and collection purposes.

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SECTION 5E-04. Penalty - A fine of Five Thousand Pesos (P 5,000.00) shall


be paid by the owner, manager or operators of the establishment for each employee
found to be without the necessary medical certificates.

Article F
Dog Vaccination Fee

SECTION 5F-01. Imposition Fee - There shall be collected / imposed from


every owner of the dog a vaccination fee of Seventy Five Pesos (P 75.00) for every
dog vaccinated and a registration fee of Seventy Five Pesos (P 75.00) within the
territorial jurisdiction of this city. Twenty Five Pesos (P 25.00) of the Registration
Fee shall go to the participating Barangay and the remaining Fifty Pesos (P 50.00)
shall go to the City.

SECTION 5F-02. Time of Payment - The fee shall be paid to the City
Treasurer prior to the vaccination of the dog in close coordination with the City
Agricultural Office and the Office of the City Veterinarian.

SECTION 5F-04. Penalty - Any dog owner who fails to abide by any of
the provisions of this ordinance shall be subjected to a fine as prescribed in
Republic Act No. 9482 also known as The Anti Rabies Act of 2007.

It shall be the responsibility of the City Veterinary to administer this


Ordinance, and to promulgate the necessary rules and regulations for its
implementation. Enforcement shall be the responsibility of the Office of the City
Veterinarian.

Administrative provisions under City Ordinance No. 275-2005 (An


Ordinance Requiring Registration and Vaccination of Dogs and other Domestic
Animals and Providing Penalties Thereof) shall still be in effect for the purpose
of this particular article.

Article G
Inspection Fees for Occupancy

SECTION 5G-01. Imposition of Fee - There shall be collected the following


fees from each building constructed in this city, for the purpose of supervision and
enforcement of existing rules and regulations and safety of the public in accordance
with the following schedule:

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Amount of Fee

Residential 200.00
Commercial / Institutional 400.00
Industrial 500.00

SECTION 5G-02. Time of Payment - The fees imposed in this Article shall
be paid to the City Treasurer upon filing of the application for occupancy with the
City Engineer.

SECTION 5G-03. Administrative Provisions -

(c) The City Engineer or his duly authorized representative shall conduct an
inspection of all establishments and buildings, and accessories and
houses for rent, in order to determine their adequacy of ventilation,
general sanitary conditions and propriety for habitation.

(d) The City Engineer shall require evidence of payment of the fee imposed
herein before he issues the occupancy certificate.

CHAPTER 6

CITY CHARGES

Article A
Rentals of Personal, Real Properties and Recreational Facilities
Owned by the City

SECTION 6A.01. Imposition. The following charges shall be collected for


the use of real, personal properties and recreational facilities of this city:

Rate of Rental

1. Parks and Gardens P 300.00 first 4 hours


50.00 / hour for the succeeding hours

2. Covered Courts 500.00 first 4 hours


100.00 / hour for the succeeding hours

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3. Auditorium and Sports Complex 300.00 first 4 hours


50.00 / hour for the succeeding hours

4. Chairs and Tables 5.00 chairs and 10.00 - tables

Note: An additional amount shall be collected for electricity consumption at


the rate of Fifty Pesos (P 50.00) per hour.

SECTION 6A-02. Time of Payment - The fees imposed herein shall be paid
to the City Treasurer or his duly authorized representative, before the use or
occupancy of the property.

Article B
Service Charge for Garbage Collection

SECTION 6B-01. Imposition of Fee - There shall be collected from every


owner or operator of a business establishment an annual garbage fee in accordance
with the following schedule:

(a) Corporations Five percent (5%) of the business tax due or Five
Hundred Pesos (P 500.00), whichever is higher, but not to exceed
Fifty Thousand Pesos ( P 50,000.00).

(b) Single Proprietorship Three percent (3%) of the business tax due or
Three Hundred Pesos (P 300.00), whichever is higher, but not to
exceed Five Thousand Pesos (P 5,000.00).

SECTION 6B-02 Time of Payment - The fees prescribed in this Article shall
be paid to the City Treasurer on or before the tenth (10th) day of every month or the
authorized representative who shall collect the said fee from the establishment.

SECTION 6B-03. Administrative Provisions -

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

(b) The owner or operator of the aforementioned business establishments shall


provide for his premises the required garbage can or receptacle, which shall
be placed in front of his establishment before the time of garbage collection.

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

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

Article C
Charges for Parking

SECTION 6C-01. Imposition of Fee - There is hereby imposed a parking


fee of Ten Pesos (P 10.00) per hour, a fraction thereof shall be considered one (1)
hour, for motor vehicles parked on the duly marked pay parking area, within the
designated pay parking zones.

There is likewise imposed a parking fee of One Hundred Pesos (P 100.00)


for overnight parking within the designated pay parking zones.

Towing Fee of Three Hundred Pesos (P 300.00) and impounding fee of


One Hundred Pesos (P 100.00) per day shall be collected from owners of vehicles
who shall violate this Article.

SECTION 6C-02. Time of Payment - The fees herein imposed shall be


paid to the City Treasurer or to his duly delegated representative upon parking
thereat.

Article D
City Hospital Service Fees

SECTION 6D-01. Imposition of City Hospital Service Fees - The following


schedule of fees is hereby imposed for services of facilities rendered by the City
Hospital:

Amount of Fee

GENERAL SURGERY

Removal of stitches P 20.00


Dressing 30.00
I&D 75.00

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Removal of foreign body 100.00


Suturing of lacerated wound 390.00
Circumcision (regular schedule) 390.00
(operation tuli) 150.00
Cleft lip repair 500.00
Herniorraphy (local) 1,500.00
Herniotomy (GA) 2,000.00
Thyroidectomy (local) 1,500.00
Mastectomy (GA) 2,500.00
Sistrunk procedure (GA) 1,500.00
Anal Surgery (GA) 1,500.00
Fistulomy
Hemorroidectomy
Foley bag catheter insertion 25.00

FAMILY INTERNAL MEDICINE

Nebulization 20.00
Injection of medications 20.00

DERMATOLOGY
Electrocautery
Verucca Vulgaris 390.00
Other skin tumors 390.00
Skin biopsy 390.00
Excision of skin tumors 390.00
Surgery using caultery machine 100.00

ORTHOPEDICS

Excision of tendon cyst, lipoma, etc. (local) 390.00


Release of trigger finger (fascial sheath) 100.00
Removal of pins, screws (local) 50.00
Excision of cyst (GA) 400.00
Removal of bone implants (GA) 400.00
Closed reduction & casting (local) 200.00
(GA) 400.00
Removal of cast 30.00
Intralesional steroid/anesthesia injection 40.00
Disaticulation (local) 390.00
Removal of external fixation (local) 40.00

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Erythrocyte sedimentation rate 40.00


Clotting time 40.00
Bleeding time 20.00
Peripheral smear 50.00
Clot retraction time 120.00
Prothrombin time 200.00
Malarial smear 40.00
ABO/Rh typing 100.00
Combs test (direct) 100.00
(indirect) 100.00
Paps smear 55.00
AFB smear 60.00
Grams stain 60.00

DENTAL

Dental consultation 10.00


Oral exam 10.00
Dental filling (composite) 100.00
(amalgam) 100.00
Detal extraction (simple, per tooth) 60.00
(impacted, per tooth) 300.00
I & D of abscess 75.00

OBSTETRICS

Diagnostic laparoscopy 3,000.00


D&C 500.00
Cauterization 250.00

RADIOLOGY

Skull 150.00
Nasal bones 150.00
Mastoids 210.00
Optic Furamen 265.00
Paranasal sinuses 260.00
Facial bones 145.00
Ventrinulography 900.00
Anglography-Bilateral 1,000.00
Temporamandibular joint 220.00

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Sialography 220.00
Mandible 150.00
Nasopharynx 200.00
Orbit 135.00
Cervical spine (AP-lat.) 130.00
(AP-lat.-obliq.) 200.00
Neck 120.00
Chest PA 150.00
(Child PA-lat.) 160.00
(Adult PA-lat.) 200.00
Thoracic cages 245.00
Esophagography/Barium Swallow 230.00
Plain Abdomen Adult 150.00
Child 150.00
Upper Gstroentestinal series 480.00
Hypothonic Deudonography 845.00
Barium Enema 1,000.00
Oral Cholecystography 220.00
Operative Cholangiography 220.00
T-tube cholangiograhy 220.00
Chole-GI series 280.00
Small Intestinal series 280.00
Colonogram/Disral 280.00
Kidney; Ureter; Bladder 150.00
Intra-venous Pyelography 500.00
Hypertensive IVP 535.00
Retrograde pyelography 500.00
Cystography 300.00
Ureterography 300.00
Voiding Systogram 300.00
Fistulogram 215.00
Fetography 200.00
Pelvimetry 200.00
Hysterosalpinogography 220.00
Dorsal vertebra 245.00
Lumbar vertebra (AP-lat.) 180.00
(AP-lat. Obliz.) 215.00
Lumbo-sacral 200.00
Shoulder 200.00
Humerus 170.00
Forearm 170.00

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Elbow 120.00
Wrist 120.00
Hand 120.00
Hip Joint 170.00
Leg 170.00
Femur/thigh 180.00
Knee 130.00
Foot 130.00
Ankle joint 130.00
Skeletal Survey 800.00
Scoliotic Series 300.00
Pelvis 140.00
Coccyx 120.00
Sacrococcygeal 110.00
Myelography 350.00
Sella Turcica 150.00
Parallax View 115.00
Clavicle 150.00

LABORATORY

HEMATOLOGY:

CBC 100.00
RBC 40.00
WBC 40.00
Differential count 60.00
Platelet count 75.00
Hemoglobin 50.00
Hematocrit 50.00
Reticulocyte count 50.00
Erythrocyte sedimentation rate 50.00
Clotting time 40.00
Bleeding time 20.00
LE Preparation 125.00
Peripheral smear 60.00
Red Cell Indices 55.00
Clot retraction time 120.00
Prothrombin time 200.00
Malarial smear 40.00

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THYROID PANEL: INDIVIDUAL TESTING

T3 400.00
T4 400.00
TSH 400.00

BIOPSY

Frozen Section 550.00


1-2 Slides 110.00
3-5 Slides 150.00
6 slides 220.00
F N A Biopsy 300.00
PAP Smear 100.00

CLINICAL MICROSCOPY

Urinalysis 40.00
Urobilinogen 40.00
Albumin 40.00
Sugar 40.00
Fecalysis (S/E) 40.00
Occult Blood 50.00
Pregnancy test 100.00
Drug test 250.00

CLINICAL CHEMISTRY

Lipase 160.00
Amylase 105.00
Bilirubin 150.00
Cholesterol 110.00
Creatinine 85.00
FBS 85.00
Alkaline Phosphatase 90.00
Acid Phosphatase 90.00
SGOT 110.00
SGPT 110.00
BUA 100.00
Potassium (k) 150.00
Sodium (Na) 150.00

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BUN 80.00
B1 B2 110.00
Triglycerides 150.00
Total Chon (TP) 150.00
HDL 180.00
Albumin 70.00
Uric 85.00

BLOOD BANKING

Blood Typing (ABO) 100.00


RH Typing 75.00
Coombs Test
Direct 100.00
Indirect 100.00
RPR 165.00
H B S Ag 165.00
HIV
1 and 2 220.00
ELA 240.00
HEP C 350.00
ASO 150.00

GLYCOSYLATED HEMOGLOBIN 375.00

SECTION 6D-02. Time and Manner of Payment - The fees herein shall be
paid upon application or after the extension of service. In no case shall deposit be
required in emergency cases requiring immediate attention.

SECTION 6D-03. Exemptions - Residents who are certified by the assigned


City Officer as indigent and upon approval by the City Mayor may be exempted
from the payment of any or all fees in this schedule.

An indigent is one who belongs to a family whose family income does not
exceed P50,000.00 per year of the poverty line established by NEDA, whichever is
higher.

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Article E
Slaughter and Corral Fees

SECTION 6E-01. Imposition of Fees. There shall be imposed the following:

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

Per Head

Large cattle 7.00 / head


Hogs 7.00 / head
Goat/Sheep 7.00 / head
All others 7.00 / head

(b) Slaughter Fee. The fee shall be paid to cover the cost of serve in the
slaughter of animals at the City slaughterhouse, in accordance with the
following rates:

Large cattle 25.00 / head


Hogs 15.00 / head
Goat/Sheep 10.00 / head
All others 2.00 / head

(c) Corral Fee, per head, per day or fraction thereof:

Large cattle 10.00 / head


Hogs 10.00 / head
Goat/Sheep 10.00 / head
All others 10.00 / head

SECTION 6E-02. Prohibition - Permit to slaughter shall not be granted nor


the corresponding fee collected on animals condemned by the City Veterinarian.

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SECTION 6E-03. Time of Payment -

(a) Permit Fee. The fee shall be paid to the City Treasurer upon application
for a permit to slaughter with the City Veterinarian.

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

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

SECTION 6E-04. Time of Payment

b. The slaughter of any kind of animal intended for sale shall be


done only in the city slaughterhouse designated as such by the
Sangguniang Panlungsod. 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.

c. Before any animal is slaughtered for public consumption, a


permit therefor shall be secured from the City Veterinarian or his
duly authorized representative, through the City Treasurer. The
permit shall bear the date and month of issue and the stamp of
the City Veterinarian, as well as the page of the book in which
said permit number is entered and wherein the name of the
permittee, the kind and sex of the animal to be slaughtered
appears.

d. The permit to slaughter as herein required shall be kept by the


owner to be posted in a conspicuous place in his/her stall at all
times.

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CHAPTER 7

GENERAL ADMINISTRATIVE PROVISIONS

Article A
Collection and Accounting of City Taxes and Other Impositions

SECTION 7A-01. Tax Period - Unless otherwise provided in this


Ordinance, the tax period for all local taxes, fees, and charges imposed under this
Ordinance shall be the calendar year.

SECTION 7A-02. Accrual of Tax - Unless otherwise provided in this


Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day
of January of each year.

SECTION 7A-03. Time of Payment - Unless specifically provided herein,


all taxes, fees, and charges imposed in this Ordinance shall be paid within the first
twenty (20) days of January or each subsequent quarter as the case may be.

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

SECTION 7A-05. Interest on Unpaid Tax - In addition to the surcharge


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

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

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

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Unless otherwise specifically provided in this Ordinance or under existing


laws and ordinances, the City Treasurer is hereby authorized, subject to the
approval of the City Mayor, to promulgate rules and regulations for the proper
and efficient administration and collection of taxes, fees and charges herein levied
and imposed.

SECTION 7A-07. Issuance of Receipts - It shall be the duty of the City


Treasurer or his authorized representative to issue the required official receipt to
the person paying the tax, fee or charge wherein the date, amount, name of the
person paying and the account for which it is paid, are shown.

SECTION 7A-08. Accounting of Collections - Unless otherwise provided


in this Ordinance and other existing laws and ordinances, all monies collected by
virtue of this Ordinance shall be accounted for in accordance with the provisions
of existing laws, rules and regulations and credited to the General Fund of the
City.

SECTION 7A-09. Examination of Books of Accounts - The City Treasurer


shall, by him/herself or through any of his/her deputies duly authorized in
writing, examine the books of accounts and other pertinent records of the business
establishments doing business within the city, and subject to city taxes, to
ascertain, assess and collect the true and correct amount of the tax due from the
taxpayer concerned. Such examination shall be made during regular business
hours once every year for every tax period, which shall be the year immediately
preceding the examination. Any examination conducted pursuant to the
provisions of this Section shall be certified to by the examining official and such
certificate shall be made of record in the books of accounts of the taxpayer
concerned.

In case the examination herein authorized is to be made by a duly


authorized deputy of the City Treasurer, there shall be written authority issued to
the former which shall specifically state the name, address and business of the
taxpayer whose books of accounts and pertinent records are to be examined, the
date and place of such examination, and the procedure to be followed in
conducting the same.

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

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

SECTION 7A-10. Accrual to the General Fund of Fines, Costs, and


Forfeitures - Unless otherwise provided by law or ordinance, fines, costs,
forfeitures, and other pecuniary liabilities imposed by the court for violation of
any city ordinance shall accrue to the General Fund of the city.

Article B
Civil Remedies for Collection of Revenues

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

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

(a) By administrative action through distraint of goods, chattels or effects,


and other personal property of whatever character, including stocks and
other securities, debts, credits, bank accounts, and interest in and rights
to personal property, and to levy upon real property and interest in or
rights to real property; and

(b) By judicial action.

Either of these remedies or all may be pursued concurrently or


simultaneously at the discretion of the City Treasurer.

SECTION 7B-03. Distraint of Personal Property - The remedy by distraint


shall proceed as follows:

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

(b) Accounting of Distrained Goods. The officer executing the distraint


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

(c) Publication. The officer shall forthwith cause a notification to be


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

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

(e) Procedure of Sale. At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public

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auction to the highest bidder for cash. Within five (5) days after the same,
the City Treasurer, shall make a report of the proceedings in writing to the
City Mayor.

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

Said Committee on Appraisal shall be composed of the City Treasurer as


Chairman, with a representative of the Commission on Audit and the City
Assessor as Members.

(f) Disposition of Proceeds. The proceeds of the sale shall be applied to


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

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

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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 City Treasurer, shall within
thirty (30) days after execution of the distraint, proceed with the levy on the
taxpayer's real property.

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

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

(i) Advertisement and Sale. Within thirty (30) days after levy, the City
Treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the
claim and cost of sale; and such advertisement shall cover a period of at
least thirty (30) days. It shall be effected by posting a notice at the main
entrance of the city hall, and in a public and conspicuous place in the
barangay where the real property is located, and by publication once a
week for three (3) weeks in a newspaper of general circulation in the
city. The advertisement shall contain the amount of taxes, fees or
charges, and penalties due thereon, and the time and place of sale, the
name of taxpayer against whom the taxes, fees or charges are levies, 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
City Hall or on the property to be sold, or at any other place as
determined by the City Treasurer, conducting the sale and specified in
the notice of sale.

Within thirty (30) days after the sale, the City Treasurer or his deputy shall
make a report of the sale to the Sangguniang Panlungsod, and which shall form
part of his records. After consultation with the Sangguniang Panlungsod, and
which shall form part of his records. After consultation with the Sanggunian, the
City Treasurer shall make and deliver to the purchaser a certificate of sale,

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showing proceedings of the sale, describing the property sold, stating the name of
the purchaser and setting out the exact amount of all taxes, fees, charges and
related surcharges, interests, or penalties: Provided, however, that any excess in
the proceeds of the sale over the claim and cost of sales shall be turned over to the
owner of the property. The City Treasurer may, by a duly approved ordinance,
advance an amount sufficient to defray the costs of collection by means of the
remedies provided for in this Ordinance, including the preservation or
transportation in case of personal property, and the advertisement and subsequent
sale, in cases of personal and real property including improvements thereon.

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

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

The owner, shall not, however, be deprived of the possession of said


property and shall be entitled to the rentals and other income thereof until the
expiration of the time allowed for its redemption.

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

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

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

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

(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues


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

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

(p) Personal Property Exempt from Distraint of 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:

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1. Tools and the implements necessarily used by the delinquent taxpayer


in the trade or employment;

2. One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
occupation;

3. His necessary clothing, and that of all his family;

4. Household furniture and utensils necessary for housekeeping and used


for that purpose by the delinquent taxpayer, such as he may select, of a
value not exceeding Ten Thousand Pesos (P10,000.00);

5. Provisions, including crops, actually provided for individual or family


use sufficient for four (4) months;

6. The professional libraries of doctors, engineers, lawyers and judges;

7. One fishing boat and net, not exceeding the total value of Ten Thousand
Pesos (P10,000.00), by the lawful use of which a fisherman earns his
livelihood; and

8. Any material or article forming part of a house or improvement of any


real property.

Article C
Miscellaneous Provisions

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

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

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SECTION 7C-03. Public Dissemination of this Code - Copies of this


Revenue Code shall be furnished to the City Treasurer for public dissemination.

SECTION 7C-04. Authority to Adjust Rates - The Sangguniang


Panlungsod shall have the sole authority to adjust tax rates as prescribed herein
not oftener than once every five (5) years, but in no case shall such adjustment
exceed ten percent (10%) of the rates fixed under this Code.

SECTION 7C-05. Withdrawal of Tax Exemption Privileges - Unless


otherwise provided in this Revenue Code, tax exemptions or incentives granted to,
or presently enjoyed by all persons, whether natural or juridical, including
government-owned or controlled corporations, except local water districts,
cooperatives duly registered under RA 6938, non-stock and non-profit hospitals
and educational institutions, business enterprises certified by the Board of
Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4)
years, respectively, from the date of registration, business entity, association, or
cooperatives registered under RA 6810, and printer and/or publisher of books or
other reading materials prescribed by Dep. Ed. as school texts or references,
insofar as receipts from the printing and/or publishing thereof are concerned, are
hereby withdrawn.

CHAPTER 8

GENERAL PENAL PROVISIONS

SECTION 8-01. Penalties for Violation of Tax Ordinance Any person or


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

However, unless otherwise specific penalties are provided for in every


Article of this Ordinance, the specific penalties in every Article shall prevail over
the general penal provisions mentioned in this chapter.

If the violation is committed by any juridical entity, the President, General


Manager, or the individual entrusted with the administration thereof at the time of
the commission of the violation shall be held responsible or liable therefor.

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Punishment by a fine or imprisonment as herein provided for, shall not


relieve the offender from the payment of the tax, fee or charge imposed under this
Ordinance.

CHAPTER 9

FINAL PROVISIONS

SECTION 9-01. Separability Clause - If for any reason, any section or


provision of this Ordinance shall be held to be unconstitutional or invalid by
competent authority, such judgment or action shall not affect or impair the other
sections or provisions thereof.

SECTION 9-02. Applicability Clause - All other matters relating to the


impositions in this Ordinance shall be governed by pertinent provisions of existing
laws and other ordinances.

SECTION 9-03. Repealing Clause - All ordinances, rules and regulations,


or part thereof, in conflict with, or inconsistent with any provisions of this
Ordinance are hereby repealed or modified accordingly.

SECTION 9-04. Suppletory Effect Republic Act 7160, otherwise known


as Local Government Code of the Philippines shall have suppletory application on
this Code.

SECTION 9-05. Effectivity -

This Ordinance shall take effect on January 1, 2008.

ENACTED, December 26, 2007.

APPROVED.
- o0o

I hereby certify to the correctness of the above-quoted ordinance.

FRANCISCO Y. LIMPANGUG
Acting SP/City Secretary
ATTESTED:
MARIO Y. AMORES, M.D.
Vice Mayor &Presiding Officer
APPROVED:
ARTURO O. RADAZA
City Mayor

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