Ord No.24 s.1993 Revenue Code

Ordinance 24
1993
Taguig Revenue Code
TABLE OF CONTENTS
Page
TABLE OF CONTENTS 1-12
WHEREAS Clauses 14
TITLE I GENERAL PROVISIONS 14
Chapter 1 THE CODE: POLICY AND INTERPRETATION 14
Section 1 Title 14
Section 2 Scope 14
Section 3 Declaration of Policy 14
Section 4 Rules and Interpretation 15
TITLE II REAL PROPERTY TAXATION 16
Chapter 2 SCOPE AND DEFINITIONS OF TERMS 16
Section 5 Scope 16
Section 6 Fundamental Principles 16
Section 7 Definitions 16
Chapter 3 APPRAISAL AND DECLARATION OF REAL

PROPERTY 18
Section 8 Declaration of Real Property by the Owner

or Administrator
18
Section 9 Duty of Persons Acquiring Real Property or

Making Improvements Thereon 18
Section 10 Declaration of Property by the Municipal

Assessor 19
Section 11 Listing Real property in the Assessment

Role 19
Section 12 Proof of Exemption of Real Property from
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Taxation 20
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Chapter 4 SCHEDULE OF FAIR MARKET VALUE 20
Section 13 Preparation and Adoption of Fair Market

Values of Real Property 20
Section 14 Criteria 20
Section 15 Schedule of Fair Market Values of Real

Property 24
Section 16 Appraisal of Improvements 42
Section 17 Type of Improvements 46
Section 18 Items Considered as Component Parts of

Building 47
Section 19 Schedule of Unit of Values of Building 50
Table of Schedule of Unit of Values 50
Section 20 General Provision on the Appraisal and

Assessment of Building and other
Structures 52
Section 21 Schedule of Depreciation 53
Table of Schedule of Depreciation 54
Section 22 When Higher Rate of Depreciation can be

Allowed
54
Section 23 General Revision of Assessment 54
Section 24 Authority of the Assessor to Take Evidence 54
Chapter 5 ASSESSMENT 54
Section 25 Classes of Real Property for Assessment

Purposes 54
Section 26 Special Classes of Real Property 54
Section 27 Actual Use of Real Property as Basis for

Assessment 55
Section 28 Assessment Levels 55
Section 29 Valuation of Real Property 56
Section 30 Date of Effectivity of Assessment and

Reassessment 57
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Section 31 Assessment of Property Subject to
Back Taxes 57
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Section 32 Notification of New or revised

Assessment 57
Section 33 Appraisal and Assessment of

Machinery 57
Section 34 Depreciation Allowance for

Machinery 58
Chapter 6 ASSESSMENT APPEALS 58
Section 35 Municipal Board of Assessment

Appeals 58
Section 36 Organization, Power and Function of

the Board of Assessment Appeals 58
Section 37 Meeting and Expenses of the Municipal

Board of Assessment Appeals 59
Section 38 Action by the Municipal Board of

Assessment Appeals 60
Section 39 Effect of Appeal in the Payment of Real

Property Tax 60
Chapter 7 IMPOSITION OF REAL PROPERTY TAX 60
Section 40 Basis ad Valorem Tax on Real

Property 60
Section 41 Additional Levy for the Science and

Education Fund 61
Section 42 Exemption from Real Property Tax 61
Section 43 Additional Ad Valorem Tax on

Idle Lands 62
Section 44 Idle Lands, Coverage 62
Section 45 Exemptions 62
Section 46 Listings of Idle Lands by the Assessor 63
Chapter 8 COLLECTION OF REAL PROPERTY TAX 63
Section 47 Date of Accrual of Tax 63
Section 48 Collection of Tax 63
Section 49 Notice of Time for Collection of Tax 63
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Section 50 Payment of Real Property Taxes in

Installments 64
Section 51 Application of Payments 64
Section 52 Advance and Prompt Payment

Discounts 64
Section 53 Payment under Protest 64
Section 54 Interest on Unpaid Real Property Tax 65
Section 55 Notice of Delinquency in the Payment

Real Property Tax 65
Chapter 9 TAX ON TRANSFER OF REAL PROPERTY

OWNERSHIP 65
Section 56 Levy on Transfer of Real Property

Ownership 65
Section 57 Time of Payment 66
Section 58 Notification of Transfer of Real

Property Ownership 66
Section 59 Exemptions from Payment of this Tax 66
Section 60 Surcharges in Unpaid Transfer of

Property Ownership Tax 66
Chapter 10 ADMINISTRATIVE PROVISIONS FOR COLLECTION

OF REAL PROPERTY TAX
66
Section 61 Remedies for the Collection of Real

Property Tax 66
Section 62 Local Government Lien 67
Section 63 Levy on Real Property 67
Section 64 Advertisement and Scale 67
Section 65 Redemption of Property Sold 68
Section 66 Final Deed to Purchaser 68
Section 67 Purchase of Property by the Municipal

Government for Want of Bidder 69
Section 68 Further Distraint of Levy 69
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Section 69 Certification of Municipal Treasurer on
Delinquencies Remaining Uncollectible 69
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Section 70 Periods within which to Collect Real

Property Taxes 69
Section 71 Distribution of Proceeds 70
Section 72 Applicability of Pertinent Laws 70
TITLE III TAX ON BUSINESS 70
Chapter 11 SCOPE AND DEFINITIONS 70
Section 73 Scope 70
Chapter 12 GRADUATED TAX ON BUSINESS 77
Section 75 Imposition of Tax 77
Chapter 13 SPECIAL PROVISIONS 87
Section 76 Newly Operated Business 87
Section 77 Retirement of Business 87
Section 78 Related or Combined Business 88
Section 79 Situs of Tax 89
Chapter 14 FIXED TAX ON BUSINESS 90
Chapter 15 ADMINISTRATIVE PROVISIONS 98
Section 81 Payment of Tax 98
Section 82 Requirements 98
TITLE IV MISCELLANEOUS TAXES 99
Chapter 16 TAX ON OCCUPATION OR BUSINESS 99
Section 86 Requirements 100
Section 87 Administrative Penalty 100
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Chapter 17 TAX ON DELIVERY TRUCKS OR VANS 100
Chapter 18 TAX ON PRINTING AND PUBLICATION BUSINESS 101
Section 91 Exemption from of Tax 101
Chapter 19 FRANCHISE TAX 102
Section 94 Exemption from of Tax 102
Chapter 20 AMUSEMENT TAX ON ADMISSION 102
Section 96 Exemption 102
Section 97 Deduction and Withholding of Tax 103
Section 99 Penalties 103
Section 100 Payments of Tax 103
Chapter 21 COMMUNITY TAX 103
Section 102 Individuals Liable to Community Tax 103
Section 103 Juridical Persons Liable to

Community Tax 103
Section 105 Time for Payment, Penalties for

Delinquency 104
Section 106 Community Tax Certificate 104
Section 107 Presentation of Community Tax
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Certificate on Certain Occasions 105
Section 108 Deputizing Barangay Treasurer 105
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Chapter 22 TAX ON COCKPITS, COCKFIGHTS AND COCKPITS
PERSONNEL 106
Section 109 Annual Permit Fee on Operators,

Maintainers or Owners 106
Section 110 Annual Permit Fee on Cockpit

Personnel 106
Section 111 Special Permit Fees 106
Section 112 Amusement Levy for Winning Bets 106
Section 113 Penalty for Cockpit Personnel who

Fails to Secure Permit 106
Section 114 Penalty for Cockpit Managers,

Operators, or Maintainers 107
TITLE V SERVICES FEES AND USER CHARGES 107
Chapter 23 GARBAGE SERVICE CHARGE 107
Section 115 Rate of Charges 107
Section 116 Garbage Service Charges for

Multiple Business 116
Section 117 Maintaining Principal Offices in the

Same Premises 116
Section 118 Newly Established Business 116
Chapter 24 PARKING CHARGES 116
Section 119 Rate of Charges 116
Section 121 Night Parking Procedures 117
Chapter 25 STALLED VEHICLES, TOWING, IMPOUNDING AND
OTHER TRAFFIC VIOLATIONS CHARGES 117
Section 122 Stalled Vehicle Charges 117
Section 123 Traffic Violations, Fines, Charges 117
Section 124 Time of Payments 118
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Section 125 Surcharges 118
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Chapter 26 FEE FOR THE TEMPORARY USE OF SIDEWALKS
AND ALLEYS 118
Section 126 Imposition of Fees 118
Section 127 Time and Manner of Payment 118
Section 128 Administrative Provisions 118
Section 129 Penalty 118
Chapter 27 FEE FOR REGISTRATION OF RELIGIOUS, CIVIC,
SOCIALAND/OR SPORTS ORGANIZATIONS,

CLUBS ASSOCIATION OR FRATERNITIES
119
Section 132 Surcharge for Late Payment 119
Chapter 28 BURIAL FEES AND CEMETERY CHARGES 119
Section 136 Rental of Public Cemetery Lots

or Grave 119
Section 137 Charges Imposed for the Occupancy of

a Vault within the Multi-Level Toms 120
Section 140 Interest for Late Payment 121
Chapter 29 LOCAL REGISTRY FEES 122
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Section 143 Burial, Exhumation, Embalming
and Transfer of Cadaver Fees 123

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Chapter 30 SERVICE FEES 124
Chapter 31 MUNICIPAL HOSPITAL SERVICE FEE 125
Section 151 Imposition of Municipal Hospital

Service Fees 125
Chapter 32 PUBLIC UTILITY CHARGES 130
Section 155 Market Sections 130
Section 158 Issuance of Official Receipt

and Cash Tickets 134
Section 159 Surcharge for Late Payment of Fees 134
Section 160 Adjudication of Stall 134
Form for Application of Stall 135-137
Section 161 Miscellaneous Provisions on Stalls 138
Section 162 Responsibility for Market

Administration 138
Section 163 Creation of a Market Committee 138
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Section 164 Rules and Regulations 139
Section 165 Applicability Clause 139
Chapter 33 SLAUGHTER AND CORRAL FEES 140
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Section 168 Prohibitions 141
Chapter 34 MOTORIZED TRICYCLE FRANCHISE AND

REGULATORY FEES 142
Section 172 Franchise and Supervision Fee on

Motorized Tricycle-for-Hire 142
Chapter 35 FISHERY RENTAL OR FEES 143
Section 174 Grant of Fishery Rights 143
Section 175 Granting Permits to Fish Corrals, Cages,

Pens and Similar Construction 144
TITLE V REGULATORY FEES 147
Chapter 36 MAYORS PERMIT FEES FOR BUSINESS

OCCUPATIONS, AND OTHER ACTIVITIES 147
Section 183 Payment of Fees 162
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Chapter 37 SANITARY INSPECTION AND HEALTH

CERTIFICATE FEES 164
Section 185 Sanitary Inspection Fees 164
Section 186 Health Certificate Fees 166
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Chapter 38 FEES FOR SEALING AND LICENSING OF

WEIGHTS AND MEASURES INSTRUMENT 166
Section 190 Payment of Fees and Surcharge 167
Section 193 Fraudulent Practices and

Corresponding Penalties 168
Section 194 Administrative Penalties 170
Chapter 39 PROCESSING FEES FOR ZONING OR

LOCATIONAL CLEARANCE 170
Section 196 Escalation Clause 172
Chapter 40 POLICE CLEARANCE FEES 172
Section 201 Payment of Fees 173
Chapter 41 PERMIT FEES ON EXCAVATION 173
Section 202 Excavation Defined 173
Section 203 Filing of Application and Issuance of

Excavation Permit 173
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Section 204 Conditions for Permit 173
Section 205 Exercise of Supervision 173
Section 206 Payment of Fees and Charges 173
Section 207 Excavation Affecting adjoining

Properties 175
Section 208 Excavation Affecting adjoining

Structures 176
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Section 209 Appropriate Markets and Guards 176
Section 210 Inspection Prohibited 177
Section 211 Inspection of Private Roads, Streets,

Thoroughfares and Passageways 177
Section 213 Administrative Fines 177
Section 214 Surcharges for late Payment 178
Section 215 Engineering Supervision Fee 179
Section 217 Revocation of Permit 179
Section 218 Penalties 179
Chapter 42 CONSTRUCTION OR BUILDING PERMIT,

CERTIFICATE OF OCCUPANCY AND
SIMILAR FEES 179
Section 219 179
Section 220 179
Section 221 No Fees or Charges shall be Assessed

on the Following Application
208
TITLE VII ADMINISTRATIVE PROVISIONS 209
Chapter 43 COLLECTION OF TAXES 209
Section 222 Tax Period and Manner of Payment 209
Section 223 Accrual of Tax 209
Section 225 Surcharges and Penalties on Unpaid
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Taxes, Fees, or Charges 209
Section 226 Interest on Other Unpaid Revenues 210
Section 227 Collection of Local Revenues by Treasurer 210
Section 228 Examination of Books of Accounts and

Pertinent Records of Businessmen by
Local Treasurer 210
Chapter 44 CIVIL REMEDIES FRO COLLECTION
OF REVENUES 210
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Section 229 Application of Chapter 210
Section 230 Local Government Lien 211
Section 231 Civil Remedies 211
Section 232 Distraint of Personal Property 211
Section 233 Levy on Real property 213
Section 234 Advertisement and Sale 214
Section 235 Redemption of Property Sold 214
Section 236 Final Deed to Purchase 215
Section 237 Purchase of Property by the Municipal

Government for Want of Bidder 215
Section 238 Resale of Real Estate Taken for Taxes,

Fees, or Charges 215
Section 239 Collection of Delinquent Taxes, Fees,

Charges, or Other Revenues Through
Judicial Action 215
Section 240 Further Distraint of Levy 216
Section 241 Personal Property Exempt from Distraint

Or Levy 216
Chapter 45 FINAL PROVISIONS 216
Section 242 Separability Clause 216
Section 244 Penal Provisions 216
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Section 246 Preparation of Implementing Rules and
Regulations 217
Section 247 Repealing Clause 217
Section 248 Effectivity 217
ORDINANCE NO. 24
Series of 1993
ADOPTING THE TAGIG REVENUE CODE
WHEREAS, the efficient implementation of the development plans of the

Municipality of Tagig, the devolution of functions and personnel of certain national
government agencies, the mandated delivery of basic services requires adequate
resources not now available;
WHEREAS, the revenue code now being utilized by the Municipality relies
mainly on MCC Ordinance No. 03 Series of 1980 levels, and now woefully
inadequate;
WHEREAS, the Local Government Code of 1991 (R.A. 7160) mandates

that the local government units shall now implement a system to generate
resources through revenue ordinances that can make the Municipality self-reliant
and able to sustain the development of the Municipality whose residents are
afforded an improved quality of living;
WHEREAS, there is therefore a compelling need to overhaul the

Municipalitys source of revenues and install a system of progressive and
equitable sourcing of funds;
NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Bayan of

Tagig, Metro Manila, pursuant to R.A. 7160 and other pertinent laws that the
foregoing Revenue Code:
TITLE I GENERAL PROVISIONS
Chapter 1 THE CODE: POLICY AND INTERPRETATION
SECTION 1. Title This Ordinance shall be known and cited as the

Revenue Code of the Municipality of Tagig, Metro Manila;
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SECTION 2. Scope This Code shall govern and levy, assessment and
collection of taxes, fees, charges, and other impositions within the jurisdiction of
the Municipality of Tagig;
SECTION 3. Declaration of Policy
a) It is hereby declared the policy of the Municipality that the levy of

taxes, fees, charges, and other impositions shall be equitable,
progressive, and as far as practicable, based on the taxpayers
ability to pay;
b) It is likewise the policy of the Municipality that taxes on real property

shall be based on appraisal at its current and fair market values
classified for assessment purposes on the basis of actual use;
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Series of 1993
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c) It is likewise the policy of the Municipality that the assessment and

collection of taxes shall at all times endeavor to be efficient and fair,
with a minimum of red tape through relatively simple process for the
mutual understanding of its people and government.
SECTION 4. Rules and Interpretation in construing the provisions of

this code, the following rules of constructions shall be observed unless
inconsistent with the manifest intent of the provisions or when applied would lead
to absorb or highly improbable results.
a) General Rule All words and phrases shall be construed and

understood according to the common and approval usage of the
language, but technical words and phrases and such other words in
this code which may have acquired a peculiar or appropriate
meaning shall be construed and understood according to such
technical, peculiar, or appropriate meaning;
b) Gender and Number Every word in this code importing the

singular number shall extend to both male and female. Every word
importing the singular number shall extend and apply to several
persons or things as well and every word importing the plural
number shall extend and be applied to one persons or thing;
c) Reasonable Time In all cases where an act is required to be

done within reasonable time, the time shall be deemed to mean
such period as may be necessary for the prompt performance of
the act;
d) Computation of Time The time within an act is to be done as

provided in this code or 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 when
the last day falls on Sunday or holiday, in which case, the same
shall be excluded in the computation and the next business day
shall be considered the last day;
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e) References All references to Title, Chapter and Sections or to the
Title, Chapter, and Sections of this Code unless otherwise
specified;
f) Conflicting Provisions of Chapter 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 thereon;
g) Conflicting Provisions of Sections If the provision of different

sections in the same chapter conflict with each other, the provisions
of the section which is last in point of sequence shall prevail;
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TITLE II REAL PROPERTY TAXATION
Chapter 2 SCOPE AND DEFINITIONS OF TERMS
SECTION 5. Scope This title shall cover the administration, appraisal,

assessment, levy and collection of real property taxes.
SECTION 6. Fundamental Principles The appraisal, assessment, levy,

and collection of real property tax shall be governed by the following fundamental
principles.
a) Real property shall be appraisal at its current and fair market value;
b) Real property shall be classified for assessment purposes on the

basis of its actual use;
c) Real property shall be assessed on the basis of a uniform

classification.
SECTION 7. Definitions When used in this Title:
a) Acquisition Cost for newly-acquired machinery not depreciated

and appraised within the year of its purchase, refers to the actual
cost of the machinery to its present owner, plus the cost of
transportation handling, and installation at the present site;
b) Actual Use refers to the purpose for which the property is

principally or predominantly utilized by the person in possession
thereof;
c) Ad Valorem Tax is a levy on real property determined on the

basis of a fixed proportion of the value of the property;
d) Agricultural Land is land devoted principally to the planting of

trees, raising of crops, livestock and poultry, dairying, salt making,
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inland fishing and similar aqua-cultural activities, and other
agricultural activities, and is not classified as mineral, timber,
residential, commercial or industrial land;
e) Appraisal is the act or process of determining the value or

property as of a specific date for a specific purposes;
f) Assessment is the act or process of determining the value of a

property, or proportion thereof subject to tax, including the
discovery, listing, classification, and appraisal of properties;
g) Assessment Level is the percentage applied to the fair market

value to determine the taxable value of the property;
h) Assessment Value is the fair market value of the real property

multiplied by the assessment level. It is synonymous to taxable
value;
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i) Commercial Land is land devoted principally for the object of

profit and is not classified as agricultural, industrial, mineral, timber,
or residential land;
j) Depreciated Value is the value remaining after deducting

depreciated from the acquisition cost;
k) Economic Life is the estimated period over which it is

anticipated that a machinery or equipment may be profitably
utilized;
l) Fair Market Value is the price, which a property may be sold by

a seller who is not compelled to sell and brought by a buyer who is
not compelled to buy;
m) Improvement is a valuable addition made to a property or an

amelioration in its condition, amounting to more than a mere repair
or replacement of parts involving capital expenditures and labor,
which is intended to enhance its value, beauty or utility, or to adopt
it for a new or further purposes;
n) Industrial Land is land devoted principally to industrial activity as

capital investment and is not classified as agricultural, commercial,
timber, mineral or residential land;
o) Machinery embraces machines, equipment, mechanical

contrivances, instruments, appliances or apparatus, which may or
may not be attached, permanently or temporarily, to the real
property. It includes the physical facilities for production, the
installations and appurtenant service facilities, those which are
mobile, self-powered or self-propelled, and those not permanently
attached to the real property which are actually, directly, and
exclusively used to meet the needs of the particular industry,
business or activity and which by their very nature and purpose are
designed for, or necessary to its manufacturing, mining, logging,
commercial, industrial or agricultural purposes;
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p) Mineral Land are lands in which minerals, metallic or non-
metallic, exist in sufficient quantity or grade to justify the necessary
expenditures to extract and utilized such materials;
q) Reassessment is the assignment of new assessed values to

property particularly real estate, as the result of a general, partial or
individual reappraisal of the property;
r) Remaining Economic Life is the period of time expressed in

years from the date of appraisal to the date when the machinery
becomes valueless;
s) Remaining Value is the value corresponding to the remaining

useful life of the machinery;
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t) Replacement or Reproduction Cost is the cost that would be

incurred on the basis of current prices, in acquiring an equally
desirable substitute property, or the cost of reproducing a new
replica of the property on the basis of current prices with the same
or closely similar material; and
u) Residential Land is land principally devoted to habitation.
Chapter 3 APPRAISAL AND DECLARATION OF REAL PROPERTY
SECTION 8. Declaration of Real Property by the Owner or

Administrator It shall be the duty of all persons, natural or juridical, owning or
administering real property including the improvements therein within the
territorial jurisdiction of Tagig, Metro Manila, to prepare or cause to be prepared
and file with the Municipal Assessor a sworn statement declaring the true value
of their property whether previously declared or undeclared, taxable or exempt,
which shall be the current and fair market value of the property as determined by
the declarant. Such declaration shall contain a description of the property
sufficient in detail to enable the assessor or his deputy to identify the same for
assessment purposes. The owner declaration of real property herein referred to
shall be filed with the assessor concerned once every three (3) years during the
period from January first (1st) to June thirtieth (30th) commencing with the
calendar year 1992.
For the year 1995, and every succeeding three years thereafter owners or
administrator who fail to file the foregoing declaration shall upon conviction pay a
Five Thousand Pesos (P5, 000.00); provided, however, that should the declarant
choose not to contest the citation for violation of this Ordinance, said declarant
shall pay the compromise penalty of Five Hundred Pesos (P500.00) to the
Municipal Treasurer.
SECTION 9. Duty of Persons Acquiring Real Property or Making

Improvements Thereon
a) All persons, natural or juridical, or their duty authorized

representatives, who acquires at any time a parcel or parcels of
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land in Tagig shall file with the Municipal Assessor a sworn
statement declaring the true value of subject property within sixty
(60) days after the acquisition of such property as evidenced by a
duly notarized or final deed of conveyance executed between the
contracting parties bearing proof of registration from the Register of
Deeds. The sixty day period shall commence on the date of
execution of the deed of conveyance.
b) In the cases of houses, buildings or other improvements acquired

or newly constructed which will require building permits, property
owners or their duly authorized representatives shall likewise file a
sworn declaration of the true value of the subject house, building, or
other improvement within sixty (60) days after:
1. The date of a duly notarized final deed of sale, contract, or

other deed of conveyance covering the subject property
executed between the contracting parties;
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2. The date of completion or occupancy of the newly

constructed building, house or improvement which ever
comes earlier; and
3. The date of completion or occupancy of any expansion,

renovation or additional structures or improvements made
upon any existing building, house or other real property,
whichever comes earlier.
c) In the case of machinery, the sixty day period for filing the required
declaration of property values shall commence on the date of the
installation thereof as determined by the Assessor and for which
purpose, he may secure the certification of the building official or
engineer concerned;
d) Property owners or administrators who fail to comply with the

provision of this section shall be penalized to pay a fine of One
Thousand Pesos (P1, 000.00)
SECTION 10. Declaration of Property by the Municipal Assessor

The Municipal Assessor shall declare only real property previously undeclared
for taxation purposes. In the case of real property discovered whose owner or
owners are unknown, he shall declare the same in the name of the unknown
owner, until such owner comes forth and finds this sworn declaration of property
values as required in Section 6.
SECTION 11. Listing of Real Property in the Assessment Roll
a) All real property, whether taxable or exempt, located in the

Municipality shall be listed in an assessment roll prepared and
maintained by the Municipal Assessor. Said real property shall be
listed, value, and assessed in the name of the owner or
administration or anyone having legal interest in the property.
b) The undivided property of a deceased person shall be listed, valued

and assessed in the name of the estate or of the heirs and
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devisees without designating them individually; and undivided real
property other than that owned by a deceased shall be listed,
valued and assessed in the name of one or more co-owners
provided, however, that such heir, devisee, co-owner shall be liable
personally and proportionately for all obligations imposed under this
title and the payment of the real property tax with respect to the
undivided property.
c) The real property of a corporation, partnership or association shall

be listed, valued and assessed in the same manner as that of an
individual.
d) Real property owned by the Republic of the Philippines, its

instrumentalities and political subdivisions, the beneficial use of
which has been granted for consideration or otherwise to a taxable
person shall be listed, valued and assessed in the name of the
possessor, grantee, or of the public entity if such property has been
acquired or held for resale or lease.
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SECTION 12. Proof of Exemption of Real Property from

Taxation
Every person by or for whom real property is declared who shall claim tax
exemption for such property under this Title shall file with the Municipal Assessor
within thirty (30) days from the date of the declaration or real property sufficient
documentary evidence in support of such claim including corporate charters, title
of ownership, articles of incorporation, by-laws, contracts of affidavits,
certification and mortgage deeds and similar documents.
If the required evidence is not submitted within the period prescribed, the
property shall be listed as taxable in the assessment roll. If the property shall be
proven to be tax exempt, the same shall be dropped from the assessment roll.
Chapter 4 SCHEDULE OF FAIR MARKET VALUE
SECTION 13. As mandated by pertinent provisions of R.A. 7160,

preparation and adoption of fair market values of real property in the municipality
shall be undertaken every three years.
SECTION 14. Criteria The Criteria for sub-classification for

commercial, industrial, residential and agricultural land in the Municipality of
Tagig shall be as follows:
I. RESIDENTIAL LAND:
1. FIRST CLASS RESIDENTIAL LANDS
a) Along concrete roads;
b) Where high grade apartment or residential buildings are

predominantly situated;
c) Where public utility transportation facilities are exceptionally

regular towards the major trading center;
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d) Located next to commercially classified lands;
e) Where light, water, and telephone facilities are available.
f) Commands lesser land value than the first class residential

lands;
g) Free of squatters.
2. SECOND CLASS RESIDENTIAL LANDS
a) Along concrete or asphalted road;
b) Where semi-high grade apartments or residential buildings

are predominantly situated;
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c) Where public utility transportation facilities are fairly regular

towards major trading centers;
d) Located next to the first class residential lands;
e) Where water, light and telephone facilities are available;
f) Commands lesser land value than the first class residential

lands;
g) Free for squatters.
3. THIRD CLASS RESIDENTIAL LANDS
a) Along paved roads;
b) Where average grade residential buildings are

predominantly situated;
c) Where public utility transportation facilities are merely

pedicabs and tricycles towards major trading centers;
d) Located next to the Second Class Residential lands;
e) Electric facilities are available and water not readily

available;
f) Commands lesser value than the Second Class Residential

lands.
4. FOURTH CLASS RESIDENTIAL LANDS
a) Along concrete and asphalt road with curb and gutter and
drainage;
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b) Located within 1,500 to 1,200 meters from hospitals, church,
cinema, school, bank and trading center;
c) With service facilities such as light, water, and telephone;
d) Located in higher population density than third class

residential category;
e) That command lesser land value than third class residential

area.
II. COMMERCIAL LAND:
1. FIRST CLASS COMMERCIAL LANDS
a) Located along concrete roads;
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b) Where the highest trading, social (or educational activities of

the Municipality take place);
c) Where concrete of high grade commercial or business

buildings are situated;
d) Where vehicular and pedestrian traffic flow are exceptionally

busy;
e) Apparently command the highest land value of the

Municipality.
III. INDUSTRIAL LAND:
1. FIRST CLASS INDUSTRIAL LANDS
a) Along concrete or asphalted roads, pier or port navigable

river or sea cost;
b) Located within the distance of not more than 10,000 meters

to the major trading centers of the Municipality;
c) Where vicinity is extensively used for industrial purposes;
d) Commands the highest Industrial land value.
IV. AGRICULTURAL LAND:
1. FIRST CLASS AGRICULTURAL LANDS
a) Along residential area and main thoroughfares;
b) Back of Commercial and Industrial areas.
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2. SECOND CLASS AGRICULTURAL LANDS
a) Along the river.
3. THIRD CLASS AGRICULTURAL LANDS
a) Along dried creek.
4. FOURTH CLASS AGRICULTURAL LANDS
a) Along Laguna de Bay.
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GENERAL PROVISIONS
ON LANDS
1. Corner influence value of 20% of the base value shall be added to

the valuation of lots situated at the corner of two streets or roads.
Provided however, that if the street or roads have different base
value, the higher base value shall be used in the computation
thereof.
2. For the frequently flooded areas a reduction of not to exceed 50%

of the base value per square meter may be allowed.
3. For sunken lots a reduction of not to exceed 30% of the base value
per square meter may be allowed due to the cost of filling and
compaction to bring the same at per with the adjoining developed
lots.
4. Open spaces, parks, roads, or streets in urban subdivisions unless

ready donated and turned over to the government shall be listed
separately as taxable in the name of the subdivision owner and
such open spaces, parks, and streets or roads shall be assessed at
30% of the total estimated cost.
5. As far as property applicable, this Schedule of Market Value shall

be controlling out where the land to be assessed is of a kind not
classified in this schedule or of any kind for which a value is not
independently of this schedule.
6. The assessment level for residential lands shall be at 20%

Agricultural at 40% and Industrial and Commercial land shall be at
50%. On Special Classes, the assessment level for all lands,
buildings, machineries and other improvements shall be 15%, and
for local water district, government owned or controlled
23
corporations engaged in the supply and distribution of water and/or
generation and transmission of electric power at 10%.
7) In any case if and when condition warrants, the undersigned

reserves the right to re-evaluate anytime some areas not included if
they have met and fails under the above mentioned criteria.
8) As a general rule, 100% base value per square meters for

Commercial and Industrial lands and 30 meters for Residential
lands shall be applied to all lands within the first strip of 40 meters
on Residential sections or zones fronting asphalted or concrete
street or road.
Page No. 24
Ordinance 24
Series of 1993
x------------------x
9) Lands beyond the standard depth ie., 40 meters for Commercial

and Industrial lands and 30 meters for Residential lands, if any,
shall be valued 75% for the 2nd strip, 50% for the 3rd strip and 30%
of the base value fixed for the street or road for the remaining area.
Provided, however, that in case of the parcel of land about two
streets or roads on two side different base value, the stripping and
valuation thereof shall be based on the principle street of roads with
the higher base value.
10) A reduction of 5%, 10% and 20% shall be applied from the base
value fixed for lands along gravel, earth or dirt, and proposed
streets or roads respectively. In similar manner, if the streets or
roads and/or sections thereof are subsequently improved or
constructed, the appraisal and assessment of the same shall be
adjusted accordingly.
11) Vacant or idle lands located in purely residential or mixed

residential shall be classified as residential. If such land is located
in a purely commercial or industrial the same shall be classified as
commercial/industrial or in accordance with the zoning ordinance
existing within the municipality.
SECTION 15. In accordance with the foregoing criteria the

Schedule of Fair Market Values of Real Property is hereby set forth as follows:
SCHEDULE OF BASE UNIT MARKET VALUE OF RESIDENTIAL,

COMMERCIAL, INDUSTRIAL, AND AGRICULTURAL LAND
FOR THE YEAR 1994
001 - BAGUMBAYAN
LOCATION 1991 BIR ZONAL 1994 VALUE CLASSIFICATION

VALUE VALUE
24
A. RESIDENTIAL
Perpertual Village 610.00 1,300.00 1,000.00 R-1
Posadas Estate 610.00 1,300.00 1,000.00 R-1
Holy Family 430.00 1,300.00 1,000.00 R-1
St. Martin Mahogany 510.00 1,300.00 1,000.00 R-1
Mahogany Road 510.00 1,300.00 1,000.00 R-1
Severina Subdivision 400.00 1,100.00 800.00 R-2
M.L. Quezon Street 340.00 900.00 800.00 R-2
Marcelo I & II 510.00 1,100.00 800.00 R-2
Aguahan Village 180.00 700.00 800.00 R-2
Page No. 25
Ordinance 24
Series of 1993
x------------------x

VALUE VALUE
Sta. Teresa Compound 180.00 900.00 800.00 R-2
Batisan 180.00 700.00 600.00 R-3
Domini Village 180.00 700.00 600.00 R-3
Gutierrez Compound 180.00 700.00 600.00 R-3
Pasong Kalabaw (Orig) 180.00 900.00 600.00 R-3
Mauling Creek 180.00 700.00 600.00 R-3
Santiago 180.00 700.00 600.00 R-3
Coco Village 180.00 700.00 400.00 R-3
Rocky Village 180.00 700.00 400.00 R-3
B. INDUSTRIAL
Sta. Maria Real Est. 700.00 2,000.00 1,000.00 I-1
Maalac Avenue 750.00 2,000.00 1,000.00 I-1
Pasong Kalabaw Ext. 750.00 1,800.00 1,000.00 I-1
25
Page No. 26
Ordinance 24
Series of 1993
x------------------x
002 BAGONG TANYAG

VALUE VALUE
A. RESIDENTIAL
Maalac Avenue 750 2,000.00 1,000.00 R-1
Gen. Santos Avenue 700 1,500.00 1,000.00 R-1
Perpetual Village 450 1,300.00 1,000.00 R-1
Tanyag Proper 180 1,300.00 800.00 R-2
North Daang Hari 180 700.00 800.00 R-2
Sta. Teresa Compound 180 700.00 800.00 R-2
South Daang Hari 180 700.00 600.00 R-3
Sitio de Asis 180 700.00 400.00 R-4
Sitio Roble 180 700.00 400.00 R-4
Camella Homes 1,000.00 R-1
B. Commercial
Gen. Santos Avenue 700 1,500.00 1,000.00 C-1
26
Page No. 27
Ordinance 24
Series of 1993
x------------------x
003 UPPER BICUTAN

VALUE VALUE
A. RESIDENTIAL
Bonifacio Street 250 1,100.00 1,100.00 R-1
Barrameda Street 250 1,100.00 800.00 R-2
Maharlika Rd. Sitio Imelda 250 1,100.00 800.00 R-2
Int. Bonifacio Street 250 1,000.00 800.00 R-2
Int. Sitio Imelda and

Int. of Int. Bonifacio Street 250 1,000.00 600.00 R-3
Alley 250 400.00 R-4
27
Page No. 28
Ordinance 24
Series of 1993
x------------------x
004 LOWER BICUTAN

VALUE VALUE
A. RESIDENTIAL
M. L. Quezon St. 400 1,000.00 800.00 R-2
Sampaguita 250 900.00 800.00 R-2
Pio Felipe 400 1,000.00 800.00 R-2
V. Cruz 250 800.00 600.00 R-3
Sampalok 250 800.00 800.00 R-2
T. Santos St. 250 700.00 600.00 R-3
Barrameda St. 250 1,100.00 800.00 R-3
Barangay St. 250 700.00 600.00 R-3
Pagkakaisa St. 250 700.00 600.00 R-3
Pag-asa St. 250 700.00 600.00 R-3
Other Street 250 700.00 400.00 R-4
B. COMMERCIAL
Gen. Santos Avenue 500 1,000.00 1,000.00 C-1
28
005 MAHARLIKA VILLAGE

VALUE VALUE
A. RESIDENTIAL
All Streets 1,100.00 1,000.00 R-1
Page No. 29
Ordinance 24
Series of 1993
x------------------x
006 WESTERN BICUTAN

VALUE VALUE
A. RESIDENTIAL
Circumferential Rd. 1,000.00 R-1
Champaca Street 300 2,000.00 1,000.00 R-1
Sampaguita Street 300 2,000.00 1,000.00 R-1
Sambong Street 300 2,000.00 1,000.00 R-1
Pasong Tamo St. 300 2,000.00 1,000.00 R-1
Sto. Nio Street 300 700.00 800.00 R-2
Kakawati Street 600.00 R-3
Manga Street 600.00 R-3
Sampalok Street 600.00 R-3
Eucalyptus Street 600.00 R-3
Kakao 600.00 R-3
Kalachuchi 600.00 R-3
Makabuhay 600.00 R-3
Tambini 600.00 R-3
29
Cabuyao 600.00 R-3
Dilaw 600.00 R-3
Palumaria 600.00 R-3
Duhat 600.00 R-3
Goco 600.00 R-3
Kasoy 600.00 R-3
Dita 600.00 R-3
Dayap 600.00 R-3
Abocado 600.00 R-3
Page No. 30
Ordinance 24
Series of 1993
x------------------x

VALUE VALUE
Adelfa 600.00 R-3
Alagaw 600.00 R-3
Dalanghati 600.00 R-3
Bayabas 600.00 R-3
Kalamansi 600.00 R-3
Kalantas 600.00 R-3
Gumamela 600.00 R-3
Kamachili 600.00 R-3
Kamalunggay 600.00 R-3
Banato 600.00 R-3
Balatao 600.00 R-3
Dalandan 600.00 R-3
Other Street 400.00 R-4
B. INDUSTRIAL
East Service Road 1,000.00 I-1
30
Veterans Center 1,000.00 I-1
FTI Compound 1,000.00 I-1
C. COMMERCIAL
East Service Road 1,000.00 C-1
Circumferential Road 1,000.00 C-1
Page No. 31
Ordinance 24
Series of 1993
x------------------x
007 SIGNAL VILLAGE

VALUE VALUE
A. RESIDENTIAL
Ballecer Street 400 1,500.00 1,000.00 R-1
Mayor Tanyag Street 400 1,100.00 1,000.00 R-1
Ranger Street 400 1,100.00 1,000.00 R-1
Bravo Street 400 1,100.00 1,000.00 R-1
Visayas Street 400 1,000.00 1,000.00 R-1
Luzon Street 400 1,000.00 1,000.00 R-1
Gen. Espino Street 400 1,000.00 1,000.00 R-1
Rodriguez Street 400 1,000.00 1,000.00 R-1
Salazar Street 400 1,100.00 1,000.00 R-1
Cuasay Street 400 550.00 800.00 R-2
Martinez Street 400 550.00 800.00 R-2
Cardones Street 400 550.00 800.00 R-2
De Enero Street 400 550.00 800.00 R-2
Manalili Street 400 550.00 800.00 R-2
31
Dalupang Street 400 550.00 800.00 R-2
Pineda Street 400 550.00 800.00 R-2
Labasan Street 400 550.00 800.00 R-2
Quirino Street 400 550.00 800.00 R-2
Mac Arthur Street 400 550.00 800.00 R-2
Horseshoe Street 400 550.00 800.00 R-2
Prudence Street 400 550.00 800.00 R-2
Army Road 400 550.00 800.00 R-2
Phil. Air Force Road 400 550.00 800.00 R-2
Page No. 32
Ordinance 24
Series of 1993
x------------------x

VALUE VALUE
Magsaysay Road 400 550.00 800.00 R-2
Garcia Street 400 550.00 800.00 R-2
Quirino Street 400 550.00 800.00 R-2
Castaas Street 400 550.00 600.00 R-3
Ubas Street 400 550.00 600.00 R-3
Domingo Street 400 550.00 600.00 R-3
Langka Street 400 550.00 600.00 R-3
Chico Street 400 550.00 600.00 R-3
Santol Street 400 550.00 600.00 R-3
Lanzones Street 400 550.00 600.00 R-3
Mansanas Street 400 550.00 600.00 R-3
Osmea Street 400 550.00 600.00 R-3
Laurel Street 400 550.00 600.00 R-3
Salamat Street 400 550.00 600.00 R-3
Calle Atis 400 550.00 600.00 R-3
32
Ilang-ilang Street 400 550.00 600.00 R-3
Sampalok Street 400 550.00 600.00 R-3
Salavantes Street 400 550.00 600.00 R-3
Maj. Vita Street 400 550.00 600.00 R-3
Manggahan Road 400 550.00 600.00 R-3
Navy Road 400 550.00 600.00 R-3
Pardias Street 400 550.00 600.00 R-3
Other Alley R-4
B. COMMERCIAL
Rodriguez Street 400 1,000.00 1,000.00 C-1
Page No. 33
Ordinance 24
Series of 1993
x------------------x
008 HAGONOY

VALUE VALUE
A. RESIDENTIAL
Bay Breeze Subd. 400 1,200.00 1,000.00 R-1
M. L. Quezon St 400 900.00 800.00 R-2
St. Michael Subd. 320 800.00 600.00 R-3
Deva Village 320 800.00 600.00 R-3
Morning Sun Village 320 700.00 600.00 R-3
Capistrano Street 180 700.00 600.00 R-3
Dimasalang Road 200 700.00 600.00 R-3
Barangay Road 200 700.00 600.00 R-3
009 WAWA

VALUE VALUE
A. RESIDENTIAL
Bay Breeze 400 1,200.00 1,000.00 R-1
M.L. Quezon Street 400 900.00 800.00 R-2
33
Tambak 400 600.00 800.00 R-2
Guerrero Street 180 900.00 600.00 R-3
Jones Street 280 700.00 600.00 R-3
Puwang 120 700.00 600.00 R-3
Int. Tambak 600.00 R-3
Page No. 34
Ordinance 24
Series of 1993
x------------------x
010 BAMBANG

VALUE VALUE
A. RESIDENTIAL
M.L. Quezon Street 400 900.00 800.00 R-2
Kentucky Street 300 800.00 800.00 R-2
Katipunan Street 320 700.00 600.00 R-3
C. Mastrili Street/
Dulong Bayan Street 320 700.00 600.00 R-3
Other Int. Street 400.00 R-3
011 USUSAN

VALUE VALUE
A. RESIDENTIAL
Tomasa Estate Subd. 510 1,100.00 1,000.00 R-1
Gen. Luna Street 510 1,100.00 1,000.00 R-1
Tagig-Pateros/ J.P
Rizal Street 400 700.00 800.00 R-2
P. Gomez-P. Mariano 350 900.00 800.00 R-2
34
M.H. Del Pilar-N. Cruz 350 900.00 800.00 R-2
Kalayaan- El Filibusterismo 350 900.00 800.00 R-2
Banal Street 400 850.00 600.00 R-3
St. Ignacio 400 850.00 600.00 R-3
Ibayo-Ususan 120 650.00 400.00 R-4
Maysapang 400.00 R-4
B. COMMERCIAL
Tapat Memorial Park 180 3,000.00 1,000.00 C-1
Gen. Luna Street 510 1,100.00 800.00 C-2
Tagig-Pateros/
J.P. Rizal Street 400 700.00 800.00 C-2
Page No. 35
Ordinance 24
Series of 1993
x------------------x
012 TUKTUKAN

VALUE VALUE
A. RESIDENTIAL
Gen. Luna Street 510 1,100.00 1,000.00 R-1
Tagig-Pateros/
J.P. Rizal Street 450 700.00 800.00 R-2
Verzosa Street 400 1,100.00 1,000.00 R-1
T & D Village 400 1,000.00 1,000.00 R-1
A. Mabini St. 320 1,000.00 1,000.00 R-1
B. Commercial
Gen. A. Luna Street 510 1,100.00 1,000.00 C-1
Tagig-Pateros/
J.P. Rizal Street 450 700.00 800.00 C-2
35
Page No. 36
Ordinance 24
Series of 1993
x------------------x
013 STA. ANA

VALUE VALUE
A. RESIDENTIAL
P. Burgos-F. Manalo St. 400 900.00 800.00 R-2
J.P. Rizal Street 510 900.00 800.00 R-2
Prudence Subd. 400 900.00 800.00 R-2
D.M. Cruz Extension 320 900.00 800.00 R-2
A. Bonifacio Street 320 800.00 600.00 R-3
Liwayway Street 320 800.00 600.00 R-3
Pinagsalubungan Street 320 900.00 600.00 R-3
D.M. Cruz Street 300 550.00 600.00 R-3
Barangay Road 120 550.00 400.00 R-4
Pulong Kendi 120 450.00 400.00 R-4
Ibayo Sta. Ana 120 450.00 400.00 R-4
Annie 120 450.00 400.00 R-4
36
Page No. 37
Ordinance 24
Series of 1993
x------------------x
014 PALINGON TIPAS

VALUE VALUE
A. RESIDENTIAL
F. Burgos St. (P. Manalo) 400 900.00 800.00 R-2
School Road 120 550.00 800.00 R-2
Tartaria 120 550.00 600.00 R-3
Col. Estacio Street 120 550.00 600.00 R-3
Panday Palingon 220 550.00 600.00 R-3
Bantayan Road 120 550.00 600.00 R-3
Barangay Rd-Sanga St./

Magsalin Street 120 550.00 400.00 R-4
Licod Palingon
a) Natividad Compound 120 550.00 400.00 R-4
b) Mendoza Compound 120 550.00 400.00 R-4
c) San Pedro Compound 120 550.00 400.00 R-4
015 CALZADA TIPAS

VALUE VALUE
A. RESIDENTIAL
37
F. Burgos St. (P. Manalo) 400 900.00 800.00 R-2
E.P. Santos Subd. 340 900.00 800.00 R-2
Polintan Compound 350 900.00 800.00 R-2
Ruhale Road 180 650.00 600.00 R-3
Langkokak 120 650.00 400.00 R-4
Munkal 120 650.00 400.00 R-4
Coco Village 120 650.00 400.00 R-4
Page No. 38
Ordinance 24
Series of 1993
x------------------x
016 LIGID TIPAS

VALUE VALUE
A. RESIDENTIAL
Maestrang Pinang 400 650.00 1,000.00 R-1
L. Labao (J. Luna) 400 900.00 800.00 R-2
Ordoez Street/
(Noli Me Tangere) 400 900.00 800.00 R-2
Ramos Street (Umboy) 300 650.00 600.00 R-3
Umali Street (ibaba) 300 650.00 600.00 R-3
E. Jacinto St. (Tanyag) 300 550.00 600.00 R-3
Panday Street 320 450.00 600.00 R-3
O. Mariano St. (School Rd) 220 550.00 600.00 R-3
Sapang Viejo 120 450.00 400.00 R-4
38
Page No. 39
Ordinance 24
Series of 1993
x------------------x
017 IBAYO TIPAS

VALUE VALUE
A. RESIDENTIAL
Ulilang Kawayan 400 550.00 1,000.00 R-1
Elisco Road 510 900.00 1,000.00 R-1
J.D.L. Compound 510 900.00 1,000.00 R-1
Dr. A. Natividad 400 900.00 800.00 R-2
Nagkawit & Daang

Manunuso 400 550.00 800.00 R-2
Capt. Ciano Street 300 550.00 600.00 R-3
Daang Paa 220 550.00 600.00 R-3
Capistrano Compound 220 550.00 600.00 R-3
Cruz Compound 220 550.00 600.00 R-3
Labao Compound 220 550.00 600.00 R-3
J. Ramos Street 300 700.00 600.00 R-3
Dinguinbayan Street 220 550.00 600.00 R-3
Bambang 220 550.00 600.00 R-3
39
Mabato 220 550.00 600.00 R-3
Katwiran 600.00 R-3
San Pedro Compound 220 550.00 400.00 R-4
Barangay Road 400.00 R-4
Mango-Pigtain Compound 400.00 R-4
B. COMMERCIAL
Flores Compound
C. INDUSTRIAL
Dr. A. Natividad Street
Corner Elisco Road to

Napindan 1,000.00 I-1
Page No. 40
Ordinance 24
Series of 1993
x------------------x
018 NAPINDAN

VALUE VALUE
A. RESIDENTIAL
L. Labao Street 300 550.00 800.00 R-2
C and C Road 300 650.00 800.00 R-2
Balagtas Street 180 550.00 600.00 R-3
P. Lucas Street 200 400.00 600.00 R-3
N. Capistrano Street 200 400.00 600.00 R-3
Ibayo Napindan 120 400.00 400.00 R-4
B. INDUSTRIAL
C and C Road 800.00 I-2
40
Page No. 41
Ordinance 24
Series of 1993
x------------------x
019 FORT BONIFACIO

VALUE VALUE
A. RESIDENTIAL
Radial Road No. 4 1,000.00 R-4
Lawton Road 340 1,300.00 1,000.00 R-1
McKinley Road 340 1,300.00 1,000.00 R-1
Bayani Road 340 1,300.00 1,000.00 R-1
Navy Road 340 1,300.00 1,000.001 R-1
Pasong Tamo Ext. 340 1,300.00 1,000.00 R-1
McArthur Road 340 1,100.00 800.00 R-2
Merritt Road 340 1,100.00 800.00 R-2
Memorial Road 340 1,100.00 800.00 R-2
Tracom Road 340 1,100.00 800.00 R-2
M/Gen. P. Santos Street 340 1,100.00 800.00 R-2
Lt./Gen. A. Arellano Street 340 1,100.00 800.00 R-2
Other Street
B. INDUSTRIAL
41
Lawton Road 340 1,300.00 1,100.00 C-1
Radial Road No. 4 1,000.00 C-1
Circumferential Road 1,000.00 C-1
C. AGRICULTURAL
Agri No. 1 14 540.00 35.00 A-1
Agri. No. 2 14 200.00 30.00 A-2
Agri. No. 3 14 90.00 25.00 A-3
Agri. No. 4 10 90.00 20.00 A-4
Page No. 42
Ordinance 24
Series of 1993
x------------------x
SECTION 16. Appraisal of Improvement All improvements

consisting of buildings and other structures shall be valued at its current and fair
market values on the basis of the herein schedule of unit building to their use and
construction characteristics and unit values established for its class and sub-
class together with the set of addition and reduction factor;
A. The following kinds of buildings are hereby established:
1. RESIDENTIAL CONDOMINIUM individual ownership of a

unit in a multi-unit structure (as an apartment building).
2. COMMERCIAL CONDOMINIUM joint control of a unit

affairs vested in two (2) or more other units (as in
commercial building).
3. HOTEL a building with more than fifteen sleeping rooms,

usually occupied singly, where transients are provided with
temporary lodging with or without meal and where no
provisions for cooking in any individual suite.
4. CONVENTION HALL a large room for assembly, usually

equipped with seats.
4a. AUDITORIUM a room, hall, or building used for

lectures, speeches, concerts, etc.
4b. CLUBHOUSE a place of business, hence, a firm or

commercial establishment.
4c. THEATER a building expressly designed where

play, operas, motion pictures, etc. are presented.
42
5. HOSPITAL a building or institution where sick or injured
persons are given medical or surgical care.
6. APARTELE same as apartment building.
6a. APARTMENT BUILDING designed for dwelling of

four (4) or more families living independently on one
another and doing their household chores
independently in their particular premises with one (1)
or more common entrances.
7. OFFICE BUILDING a building mainly for stores and/or

offices.
7a. BANK an establishment for the custody, loans,

exchange or issue of money, extension of credit, and
for facilitating the transmission of funds by draft or
bills of exchange.
Page No. 43
Ordinance 24
Series of 1993
x------------------x
B. The following are the standards specifications in addition to

structural specification of buildings:
1. EXTERNAL WALLS
a. On concrete or hollow block (cement, ceramic or

adobe) mortar finishing painted with locally
manufactured paints.
b. Double walled portion of tanguile or lauan plywood or

its equivalent, painted or varnished with locally
manufactured paints or varnished.
2. CEILING
a. Plain Cement Ceiling painted with locally made

paints beneath concrete floors.
b. Beneath wooden floor or roof framing tanguile or

plywood, painted with locally made paints.
3. DOORS
a. Exterior Tanguile, lauan, or its equivalent ordinary

finished panel.
b. Interior Tanguile, lauan, plywood flush type.
4. WINDOWS
a. For type I, II, and III-A buildings, simple design steel

glass with iron grills.
43
b. For Type III-B, III-C, and III-D wood glass.
c. For Type II-E wood capiz.
5. FLOORING
a. On fill and slab floor cement finish.
b. For Type II down to Type III-B kiln dried.
c. Other Type sun dried
6. ELECTRICAL AND PLUMBING Philippine made materials

and fixtures.
Page No. 44
Ordinance 24
Series of 1993
x------------------x
7. TOILET AND BATH same as above.
Waistcoating 1.50 meters high, locally manufactured white

tiles.
Toilet and bath for the first 60 sq. m. of floor area or for every
two (2) bedrooms of more or less twelve (1) sq. m. reach
8. CATHEDRAL a church that contains the official throne of

the bishop and that is the principal church of the diocese.
8a. CHURCH a building set apart for public especially

Christian worship.
8b. CHAPEL a building or portion of a building or

institution (as a palace, hospital, college etc.) as apart
for private devotion and often also for private religious
services.
9. RESTAURANT an establishment where refreshment or

meals may be procured by public, a public eating house.
10. FUNERAL PARLORS a building pertaining to or befitting a

funeral, a place where funeral services are rendered.
11. SCHOOL a building or group of building in which school

are conducted.
12. ONE FAMILY DWELLING a detached building for

exclusive use by one (1) family.
44
13. GASOLINE STATION a place for the sale of gasoline oil,
services, etc., for motor vehicles.
14. DUPLEX DWELLING a detached building designed for

use by two (2) families living independently from each other.
14a. TOWNHOUSE a building used as residence of one

having a country seat or chief residence elsewhere.
15. CARPARK BUILDING a building designed to keep motor

vehicles; an area set for motor vehicles where it can be left.
16. SUPERMARKET large food store in which shoppers serve

themselves from open shelves and pay for their purchase at
the exit.
16a. SHOPPING BUILDING a building where a variety of

goods are offered for sale usually a commercial
complex.
17. MOTEL a lodging house with a garage composed of

several independent living-sleeping quarters.
Page No. 45
Ordinance 24
Series of 1993
x------------------x
18. ACESSORRIA OR ROW HOUSE a one or two storey

building divided into a row or independent units with
independent entrances for each unit. (A three storey of this
type maybe classified as an apartment for appraisal
purposes.
19. COLD STORAGE a building designed for storage of

perishable food, etc.
20. GYMNASIUM a building containing appropriate space and

equipment for various indoor sports activities associated with
a program of physical education and typically including
spectator accommodations, locker and shower rooms.
20a. RECREATIONAL BUILDING a building which house

any form of play, amusement or relaxation, used for
this purpose, as games, sports, hobbies, reading, etc.
20b. COCKPIT a place for cockfighting.
21. HANGAR a shed or other shelter especially designed to

house an aircraft.
22. ACCESSORY BUILDING as it applied.
23. MARKET a building where goods and commodities

especially provisions or livestocks are shown for sale usually
with stalls or booths for various dealers.
45
24. INDUSTRIAL BUILDING a building designed for engaged
in any branch of trade, business, production or manufacture.
24a. FACTORY a building or collection of building usually

with equipments and machineries for the manufacture of
goods.
25. WAREHOUSE a building mainly used for deposit and

storage of goods, wares, etc.
26. OPEN SHED a large, strongly built, barnlike or hangar like

structure, as for storage, with open front or sides.
27. SWIMMING POOLS an artificially created pool or tank,

either indoors or outdoors, designed for swimming.
Page No. 46
Ordinance 24
Series of 1993
x------------------x
28. COMMERCIAL COMPLEX BUILDING a combination of

different kinds of buildings, construction designs and used
integrated as a whole, where variety of goods, services and
facilities for rent/sale are offered such as shopping building,
theaters, and recreational facilities. Examples are the likes of
SM (North) City, SM Center Point, Robinson Galleria, SM
Mega Mall etc. for purposes of computations of the building
cost (current and fair market value) determine the
constructions, designs, and used of each portion of the
building, and apply the established schedule of value for
each use.
SECTION 17. Type of Improvement The appraisal of materials

sued shall be in accordance with the following type of improvements.
I. REINFORCED CONCRETE:
A. Structural steel and reinforced concrete columns, beams, the

rest same as I-B.
B. Columns, beams, walls, floors and roofs all reinforced

concrete.
C. Same as B but walls are hallow blocks reinforced concrete

or tiles roofing.
II. MIXED CONCRETE:
A. Concrete columns, beams, and walls but wooden floor

joists, flooring and roof framing and G.I. roofings: even if
46
walls are in CHB, kitchen and T & B are in reinforced
concrete slabs.
B. Concrete columns and beams but hollow block walls and

G.I. roofings.
III. STRONG MATERIALS:
A. First group wooden structural framings, floorings, walls and

G.I. roofing.
B. First group wooden structural framings, floorings, walls on

the first floor, and tanguile walls on the second, and G.I.
roofing.
C. First group wooden posts, girders, girt, window walls and

heads, apitong floor joists and roof framing, tanguile floor
joists and sidings and G.I. roofing.
D. Third group wooden structural framings, floorings and

sidings, and G.I. roofing.
E. Same as D but structural members are sub-standard.

Page No. 47
Ordinance 24
Series of 1993
x------------------x
SECTION 18. Items Considered as Component Parts of Building

The computation of extra items which shall be considered as component part of
the building is hereby set forth as follows:
1. Carport 30 40% of Base Unit Value
2. Mezzanine 60% of Base Unit Value
3. Porch 30 40% of Base Unit Value
4. Balcony 45% of Base Unit Value
5. Garage 45% of Base Unit Value
6. Terrace:
Covered 35 40% of Base Unit Value
Open 20 40% of Base Unit Value
7. Deck Roof:
Penthouse 70 100% of Base Unit Value
Covered 60% of Base Unit Value
Open 30% of Base Unit Value
8. Basement:
47
One family dwelling 60 80% of Base Unit Value
9. Pavement:
Tennis Court P300 360 per sq. m.
Concrete:
10 cm. thick P150 per sq. m.
Asphalt:
1 course P140 per sq. m.
Page No. 48
Ordinance 24
Series of 1993
x------------------x
10. Floor Finished:
a. Marble slab 1m x 1m P400 500 per sq. m.
b. Marble tiles P250 380 per sq. m,
c. Crazy cut marbles P200 per sq. m.
d. Granolithic P180 per sq. m.
e. Narra P210 per sq. m.
f. Yakal P210 per sq. m,
g. Narra/Fancy wood tiles P210 per sq. m.
h. Ordinary wood tiles P210 per sq. m.
i. Vinyl tiles P210 per sq. m.
j. Washout pebbles P180 per sq. m.
k. Unglazed tiles P180 per sq. m.
11. Wallings:
a. Use the same rates for flooring finishing in a, b, c, and

y, as indicated above.
b. Double walling:
48
Ordinary plywood P100 per sq. m.
c. Double walling:
(Narra paneling) P160 per sq. m.
d. Glazes White Tiles P190 per sq. m.
e. Glazed Color Tiles P220 per sq. m.
f. Fancy Tiles P240 per sq. m.
g. Synthetic Rubble P110 per sq. m.
h. Bricks P190 per sq. m.
12. Special Panel:
Glass w/ wooden frame P300 per sq. m.
Glass w/ aluminum frame P400 per sq. m.
Page No. 49
Ordinance 24
Series of 1993
x------------------x
13. Ceiling: (below concrete floor)
a. Ordinary plywood P100 per sq. m.
b. Luminous ceiling P300.00 per sq. m.
c. Acoustic P260 per sq. m.
d. Special Finish P300 per sq. m.
13a. Concrete Gutters P500 per sq. m.
Roof tiles 15% of Base Unit Value
14. Fence:
a. Wood P150 per sq. m.
b. Concrete (10 cm. thick) P150 per sq. m.
c. Reinforced Concrete P420 per sq. m.
d. Steel Grills P600 per sq. m.
49
e. Interlinks Wire P 50 per sq. m.
15. Excess Heights:
a. Residential & Commercial
Add 20% of the Base Value for every meter in excess

of three (3).
b. Bodega & Factory
Add 15% of the Base Value for every meter in excess

of 4.50 meters.
16. Extra T & B Ordinary finished P20,000 per unit
17. Foundation
160 x total floor area less floor area of 1st and 2nd floors.
18. Piles
P300 per linear meters of piles driven.
Page No. 50
Ordinance 24
Series of 1993
x------------------x
19. Painting
If the building has used second materials, deduct 5 10 %
SECTION 19. Schedule of Unit of Values of Buildings In

accordance with the comparative studies of construction costs and established
guidelines of the Department of Finance in Metro Manila, the schedule of unit of
values of buildings in the Municipality shall be in accordance with the following:
SHEDULE OF UNIT VALUES

(Peso per Square Meters)
TYPE (1) RESIDENTIAL (2) COMMERCIAL (3) HOTEL (4) CONVENTION HALL
CONDOMINIUM CONDOMINIUM 4a. AUDITORIUM
4b. CLUBHOUSE
4c. THEATER
IA 8560 8800 8160 8400 8000 8240 7840 8080
IB 8000 8240 7600 7840 7440 7680 7280 7520
IC 7440 7680 7040 7280 6880 7120 6720 6960
II A 6720 6960 6320 6560 6160 6400 6000 6240
II B 6160 6400 5760 6000 5600 5840 5440 5680
II C 5600 5840 5200 5400 5040 5280 4880 5120
III A
III B
III C
III D
III E
50
TYPE (5) HOSPITAL (6) APARTELLE (7) OFFICE (8) CATHEDRAL
6a. APARTMENT BUILDING 8a. CHURCH
BUILDINGS 7a. BANKS 8b. CHAPEL
IA 7680 7920 7520 7760 7280 7520 7040 7280
IB 7120 7360 6960 7200 6720 6960 6480 6720
IC 6560 6800 6400 6640 6160 6400 5920 6160
II A 5840 6080 5680 5920 5440 5680 5200 5440
II B 5280 5520 5120 5360 4880 5120 4640 4880
II C 4720 4960 4560 4800 4320 4560 4080 4320
III A 3520 3760
III B 2960 3200
III C 2400 2640
III D
III E
Page No. 51
Ordinance 24
Series of 1993
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TYPE (9) RESTAURANT (10) FUNERAL (11) SCHOOLS (12) ONE FAMILY
PARLOR DWELLING
IA 6720 6960 6320 6560 6160 6400 6080 6320
IB 6160 6400 5760 6000 5600 5840 5520 5760
IC 5600 5840 5200 5440 5040 5280 4960 5200
II A 4880 5120 4480 4720 4320 4560 4240 4480
II B 4320 4560 3920 4160 3760 4000 3680 3920
II C 3760 4000 3360 3600 3200 3440 3120 3360
III A 3200 3400 2800 3040 2640 2880 2560 2800
III B 2640 2880 2240 2480 2080 2320 2000 2240
III C 2080 2320 1520 1760 1440 1680
III D 1520 1760 880 1120
III E
TYPE (13) GASOLINE (14) DUPLEX (15) (16) SUPERMARKET

STATION DWELLING CARPARK 16a. SHOPPING
14a. TOWNHOUSE BUILDING BUILDING
IA 6000 6240 5840 6080 5760 6000 5680 5920
IB 5440 5680 5280 5520 5200 5440 5120 5350
IC 4880 5120 4720 4960 4640 4880 4560 4800
II A 4160 4400 4080 4320 4000 4240 3920 4160
II B 3600 3840 3520 3760 3440 3680 3360 3600
II C 3040 3280 2960 3200 2880 3120 2800 3040
III A 2480 2720 2400 2640
III B 1920 2160 1840 2080
III C 1360 1600 1280 1520
III D
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III E
TYPE (17) MOTEL (18) ACCESSORIA (19) COLD (20) GYMNASIUM

OR STORAGE 20a. RECREATIONAL
ROW HOUSE BUILDING
20b. COCKPIT
IA 5600 5840 5520 5760 5440 5860 5360 5600
IB 5040 5280 4960 5200 4880 5120 4800 5040
IC 4480 4720 4400 4640 4320 4560 4240 4480
II A 3840 4080 3760 4000 3680 3920 3600 3840
II B 3280 3520 3200 3440 3120 3360 3040 3280
II C 2720 2960 2640 2880 2560 2800 2480 2720
III A 2320 2560 2240 2480 2080 2240
III B 1760 2000 1680 1840
III C 960 1360 1360 1520
III D
III E
Page No. 52
Ordinance 24
Series of 1993
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TYPE (21) BOARDING (22) HANGAR (23) (24) MARKET

HOUSE 22a. INDUSTRIAL ACCESSORY
21a. LODGING BUILDING BUILDING/
HOUSE LAUNDRY
GUARDHOUSE
21b. CONVENT
SERVANT QTR.
IA 5280 5520 5200 5440 4960 5200 4880 5120
IB 4720 4960 4640 4880 4400 4640 4320 4560
IC 4160 4400 4080 4320 3840 4080 3760 4000
II A 3520 3760 3440 3860 3200 3440 3120 3360
II B 2960 3200 2880 3120 2640 2880 2560 2800
II C 2400 2640 2320 2560 2080 2320 2000 2240
III A 2000 2160 1920 2080 1600 1760 1600 1760
III B 1680 1840 1600 1760 1280 1440 1200 1360
III C 1360 1520 1280 1440 960 1120 880 1040
III D
III E
TYPE (25) FACTORY (26) WAREHOUSE (27) OPEN (28) SWIMMING

(ONE STOREY) SHED POOL
(PER CUBIC METER)
IA 4560 4800 4400 4640 3520 3680 3200 3600
IB 4000 4240 3840 4080 3120 3280
IC 3440 3680 3280 3520 2720 2880
II A 2800 3040 2640 2880 2240 2400
II B 2240 2480 2080 2320 1840 2000
II C 1680 1920 1520 1760 1440 1600
III A 1280 1440 1200 1360 1120 1280
52
III B 960 1120 880 1040 800 960
III C 640 800 560 720 480 640
III D
III E
SECTION 20. General Provisions on the Appraisal and

Assessment of Building and other Structures In order to ensure equitable
levels of taxation, the following shall be observed in the appraisal and
assessment of the building and other structures;
a. The fair and current market values of all buildings shall be

computed on the basis of the aforecited schedule of unit base and
construction of buildings, provided however, that for buildings and
structures constructed in low lying areas or perennially flooded
localities or in areas where adverse social and economic conditions
prevail, a deduction of from fifteen percent (15%) to twenty percent
(20%) may be subtracted from the unit base and construction cost
of the type of building being appraised in order to compensate for
such difference in value of similar type of buildings constructed in
ideal and highly developed environment.
Page No. 53
Ordinance 24
Series of 1993
x------------------x
b. The schedule of unit of values as set forth herein shall be

controlling except when the building or structure to be appraised is
not covered by this schedule, in which case it shall be appraised at
its current and fair market value independent of this schedule and
assessed for taxation purposes at the prescribed assessment level
base on the actual use of the property.
c. The application of the minimum or maximum base value shall

depend on the sound judgment of the appraiser or the assessor
based primarily on the quality of finished or workmanship of the
building or structure.
d. As a general rule, condominium buildings shall be assessed based

on the separate values of the individual units within the
condominium and are applied appropriate assessment levels on the
market value of the respective condominium units.
e. The unit base values herein were derived from typical building
design for each type of building, using the aforecited standard
specifications. The use of the unit rates for extras or deductions
shall be applied depending on the deviation of the construction of
the building from the standard specifications, regardless of the
minimum or maximum and other similar structures.
f. Deduction for accrued yearly depreciation shall be allowed and

applied correspondingly for old buildings and machineries provided
however, that issuance of tax declarations for this purpose shall be
made only once every three years, and when the aggregate yearly
53
depreciation rates for these years will be computed and covered
accordingly.
g. Auxiliary improvements, such as fences, pavements, etc., which

may be considered appurtenances of the main building or
structures shall be appraised independently and the value/s
thereof, added to the value of the main structure or building.
h. This Schedule of Fair Market Value prepared in consonance with

this provisions shall be applicable and effective only for newly
constructed/completed/occupied buildings and other structures,
provided that in case of completed or occupied buildings, the
depreciation value as hereinafter set forth shall first be deducted in
order to arrive at the current fair market value.
i. Back taxes against undeclared buildings and other structures shall

be computed on the basis of the assessed value determined from
the schedule of Unit Construction Cost and assessment levels
applicable and in force during the corresponding period.
SECTION 21. Schedule of Depreciation Owners or

administrators of buildings and other structures shall be entitled to depreciation
allowance in its current and fair market value in accordance with the following
schedule, provided however that no further reduction shall be allowed when the
residual value has been arrived at.
Page No. 54
Ordinance 24
Series of 1993
x------------------x
TABLE OF SCHEDULE OF DEPRECIATION
IA IB IC II A II B II C III III IV
P. A. P. A. P. A. P. A. P. A. P. A. AB CD P. A.
P. A. P. A.
1st 5 Years 1.8% 2.0% 2.2% 2.4% 2.6% 3.0% 4.0% 4.0% 5.0%
2nd 5 Years 1.4% 1.8% 2.0% 2.2% 2.3% 2.5% 3.5% 3.6% 4.0%
3rd 5 Years 1.2% 1.5% 1.7% 2.3% 2.2% 2.5% 3.0% 3.2% 3.4%
4th 5 Years 1.0% 1.2% 1.3% 1.7% 2.0% 2.0% 2.0% 3.0% 3.0%
After 20 Yrs. 1.0% 1.0% 1.1% 1.4% 1.6% 2.0% 2.0% 2.5% 3.0%
Residual 40% 40% 37% 35% 33% 30% 28% 20% 15%
Value
SECTION 22. When Higher Rate of Depreciation can be Allowed

In excess of the above rate of annual depreciation, higher rate of depreciation
allowance may be granted for extra ordinary causes, if properly presented and
described as in the case of the following:
a) Damage due to catastrophe such as earthquake, fire or deluge.
b) Heavily damaged due to infestation by termites or similar pests.
c) Established defects of construction that reduced its structured

integrity.
SECTION 23. General Revision of Assessment The Municipal

Assessor shall immediately undertake a general revision of assessment and
property classification upon enactment of this ordinance. Thereafter he shall
54
undertake the general revision of real property assessment and classification
once every three years.
SECTION 24. Authority of the Assessor to Take Evidence For

the purpose of obtaining information on which to base the market value of any
real property, the Municipal Assessor or his duly authorized deputy may summon
the owners of the properties to be affected or persons having legal interest
therein and witnesses, administer oaths, and take deposition concerning the
property, its nature, amount and value. Failure of any person to appear when so
summoned will be construed as waiver on his part to present evidence contesting
the fair market value as appraised by the Municipal assessor.
Chapter 5 ASSESSMENT
SECTION 25. Classes of Real Property for Assessment

Purposes Real property shall be classified as residential, agricultural,
commercial, industrial, mineral, timberland or special by the Municipal Assessor.
SECTION 26. Special Classes of Real Property All lands,

buildings, and other improvements thereon actually, directly and exclusively used
for hospitals, cultural, or scientific purposes, and those owned and used by
government owned and controlled corporations rendering essential public
services in the supply and distribution of water and generation and transmission
of electric power shall be classified as special.
Page No. 55
Ordinance 24
Series of 1993
x------------------x
SECTION 27. Actual Use of Real Property as Basis for

Assessments Real Property shall be classified, valued, and assessed on the
basis of its actual use regardless of where located, whoever owns it, and
whoever uses it.
SECTION 28. Assessment Levels The assessment levels to be

applied to the fair market value to determine its assessed value is hereby set as
follows:
1. On Lands:
Class Assessment Level
Residential 20%
Agricultural 40%
Commercial 50%
Industrial 50%
Mineral 50%
Timberland 20%
2. On Buildings and Other Structures:
Residential: Fair Market Value
Over Not Over Assessment Level
P 175,000.00 0%
P 175,000.00 300,000.00 10%
55
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%
Agricultural: Fair Market Value
P 300,000.00 25%
P 300,000.00 500,000.00 30%
500,000.00 750,000.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 45%
2,000,000.00 50%
Page No. 56
Ordinance 24
Series of 1993
x------------------x
Commercial or Industrial: Fair Market Value
P 300,000.00 30%
P 300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 80%
Timberland: Fair Market Value
P 300,000.00 45%
P 300,000.00 500,000.00 50%
500,000.00 750,000.00 55%
750,000.00 1,000,000.00 60%
1,000,000.00 2,000,000.00 65%
2,000,000.00 70%
3. On Machineries:
Class Assessment Level
56
Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%
4. On special Classes: Assessment level for all lands, buildings,

machineries and other improvements:
Actual Use Assessment Level
Cultural 15%
Scientific 15%
Hospital 15%
Local water District 10%
GOCCs engaged in the supply and distribution of water
and/or generation and electric power
SECTION 29. Valuation of Real property In case where:
a) Real Property is declared and listed for taxation purposes for

the first time;
b) There is an ongoing general revision of property

classification and assessment; or
Page No. 57
Ordinance 24
Series of 1993
x------------------x
c) A request is made by the person in whose name the property

his declared, the municipal assessor or his duly authorized
deputy shall, in accordance with the provisions of this Rule,
make a classification, appraisal and assessment of the real
property listed and described in the declaration irrespective
of any previous assessment of taxpayers valuation thereon
provided that the assessment of real property shall not be
increased oftener than once every three (3) years except in
case of new improvements substantially increasing the value
of said property or any change in its actual use.
SECTION 30. Date of Effectivity of Assessment and

st
Reassessment All assessment and reassessment made after the first (1 ) day
of January of any year shall take effect on the first (1 st) day of January of the
succeeding year provided, however, that the reassessment of real property due
to its partial or total destruction, or to a major change in its actual use, or to the
gross illegality of the assessment when made, or to any other abnormal cause,
shall be made within ninety (90) days from the date any such cause or causes
occurred, and shall take effect at the beginning of the quarter next following the
reassessment.
SECTION 31. Assessment of Property Subject to Back Taxes

Real Property declared for the first time shall be assessed for the taxes for the
period during which it would have been liable but in no case for more than ten
(10) years prior to the date of initial assessment provided, however, that such
taxes shall be computed on the basis of applicable schedule of values in force
during the corresponding period.
57
If such taxes are paid on or before the end of the quarter following the
date notice of assessment was received by the owner or his representative, no
interest for delinquency shall be imposed thereon; otherwise, such taxes shall be
subject to an interest at the rate of two percent (2%) per month or a fraction
thereof from the date of receipt of the assessment until such taxes are fully paid.
SECTION 32. Notification of New or Revised Assessment

When real property is assessed for the first time or when an existing assessment
is increased or decreased, the municipal assessor shall, within thirty (30) days,
given written notice of such new or revised assessment to the person in whose
name the property is declared. The notice may be delivered personally or by
registered mail or through the assistance of the Punong Barangay to the last
known address of the person to be served.
SECTION 33. Appraisal and Assessment of Machinery
a) The fair market value of a brand new machinery shall be the

acquisition cost. In all other cases, the fair market value shall
be determined by dividing the remaining economic life of the
machinery by its estimated economic life and, multiplied by
the replacement or reproduction cost.
Page No. 58
Ordinance 24
Series of 1993
x------------------x
b) If the machinery is imported, the acquisition cost includes

freight, insurance, bank and other charges, brokerage,
arrastre and handling, and installation charges at the present
site. The cost in foreign currency of imported machinery shall
be converted to peso cost on the basis of foreign currency
exchange rates as fixed by the Central Bank.
SECTION 34. Depreciation Allowance for Machinery For

purposes of assessment, a depreciation allowance shall be made for machinery
at a rate not exceeding five percent (5%) of its original cost or its replacement or
reproduction cost as the case may be, for each year of use provided that the
remaining value for all kinds of machinery shall be fixed at not less than twenty
percent (20%) of such original, replacement, or reproduction cost for so long as
the machinery is useful and in operation.
Chapter 6 ASSESSMENT APPEALS
SECTION 35. Municipal Board of Assessment Appeals Any

property owner or person having legal interest or claim in the property who is not
satisfied with the assessment of his property made by the assessor pursuant to
the provisions of this Title may, within sixty (60) days from the date of receipt of
the written notice with assessment, appeal to the Municipal Board of Assessment
appeals by filing under oath in the form prescribed therefor, together with copies
of the tax declaration and such affidavits of documents in support of the appeal.
SECTION 36. Organization, Power, and Function of the Board of

Assessment Appeals
58
a) There is hereby organized a Municipal Board of Assessment
Appeals who shall conduct the determination and resolution of
assessment appeals and composed of the following:
1. The registrar of Deeds of the Municipality who shall act as

Chairman;
2. The Prosecutor designated or assigned in the Municipality

as member; and
3. The Municipal Engineer as the second member
b) The Chairman and members of the Municipal Board of Assessment

Appeals shall serve in an ex-officio capacity without additional
compensation.
c) The Chairman shall have the power to designate any employee of

the Municipality to serve as Secretary of the Board.
d) In the absence of the Registrar of Deeds, or the Prosecutor, or the

Municipal Engineer, the persons performing their duties, whether in
an acting capacity or as duly designated officer-in-charge, shall
automatically become the chairman or member of the Board as the
case maybe.
Page No. 59
Ordinance 24
Series of 1993
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e) The Chairman and Members of the Board of Assessment Appeals

shall assume their respective positions without need of further
appointment or special designation.
f) Before the assumption of the official functions or before discharging

their duties and chairman and members of the Board of
Assessment Appeals, they shall take an oath or affirmation of office
in the manner of forth:
I ___________________, after having been appointed to the

position of ________________, in the municipality of ________________
and now assuming my positions as ______________ of the Board of
Assessment Appeals of the municipality of _______________, hereby
solemnly swear that I will faithfully discharge to the best of my ability the
duties of this position and of all others that I am holding, or may hereafter
hold, under the Republic of the Philippines, and that I will support and
defend the Constitution of the Philippines; and that I will obey the laws and
legal orders promulgated by the duly constituted authorities of the
Republic of the Philippines; and that I will well and truly hear and
determine all matters and issues between taxpayers and the municipal
assessor submitted for my decision, and that I impose this obligation upon
myself voluntarily, without mental reservation or purpose of evasion.
So help me God.
___________________
Signature
59
Subscribed and sworn to before me on this ________ day of
__________, 19___, at __________________, Philippines.
____________________
Signature of Officer
Administering Oath
SECTION 37. Meeting and Expenses of the Municipal Board of

Assessment Appeals
a) The Board shall meet once a month and as often as necessary for
the prompt disposition of appealed cases without entitlement to per
diem or traveling expenses for their attendance in board meetings
except when conducting an ocular inspection of real properties
whose assessment is under appeal. In which case, such expenses
shall be charged against the general fund of the Municipality.
b) The Municipal Budget Officer shall include in the executive budget

necessary provisions to defray the expenses of the Board
Page No. 60
Ordinance 24
Series of 1993
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SECTION 38. Action by the Municipal Board of Assessment

Appeals
a) From the date of receipt of an appeal, the Board shall, on the basis
of substantial evidence or such relevant evidence on record
adequately acceptable to support a conclusion, decide such appeal
within one hundred twenty (120) days.
b) In the exercise of its jurisdiction, the Board shall have the power to
summon witnesses, administer oaths, conduct ocular inspection,
take depositions, and issues subpoena and subpoena duces
tecum. The proceedings of the Board shall be conducted solely for
the purpose of ascertaing the facts without necessarily adhering to
the technical rules applicable in judicial proceedings.
c) The Secretary of the Board shall furnish the owner of the property
or the person having legal interest therein, and the Municipal
Assessor with a copy of the decision of the Board. If the Municipal
Assessor concurs with the decisions, he shall notify the owner of
the property or person having legal interest therein of such facts
using the form prescribed for the purpose. The owner of the
property or the person having legal interest therein or the Municipal
Assessor who is not satisfied with the decision of the Board may,
within thirty (30) days after receipt of the decision, appeal to the
Central Board of assessment appeals in accordance with Section
230 of R.A. 7160 and Article 321 of the implementing Rules and
Regulations of said Local Government Code.
60
SECTION 39. Effect of Appeal in the Payment of Real Property
Tax Appeals on assessments of real property made under the provisions of this
ordinance shall not suspend the collection of the corresponding realty taxes on
the property involved as assessed by the Municipal Assessor, without prejudice
to subsequent adjustment depending upon the final outcome of the appeal.
Chapter 7 IMPOSITION OF REAL PROPERTY TAXES
SECTION 40. Basic Ad Valorem Tax on Real Property There is

hereby levied an annual ad valorem tax on assessed value of all real property
such as lands, buildings, machinery and other improvements located in the
Municipality in accordance with the following rates:
Class of Property Rate of Levy
Residential One Percent (1%)

Commercial One and One Half Percent (1)
Industrial One and One Half Percent (1)
Agricultural One Percent (1%)
Special Class One and One Half Percent (1)
Page No. 61
Ordinance 24
Series of 1993
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PROVIDED, that any increase in real property tax, (including the Special
Education Fund Tax) over 1993 level of any real property which may arise out of
the adoption of the herein schedule of Fair Market Value (Chapter 4) shall be
divided into three (3), and in no case shall any taxpayer be required to pay more
than one-third (1/3) of any increase over said 1993 level in the first year (CY
1994) of the effectivity of the revised schedule of fair market values; nor shall any
taxpayer be required to pay more than two-thirds (2/3) of any increase of said
real property tax over 1993 level in the second year (CY 1995); and only in the
third year (CY 1996) shall the remaining one-third (1/3) of said increase be
applied, such that the full one hundred percent (100%) of said increase over
1993 level shall finally be payable by the tax payer, and thereafter, until a new
schedule of fair market value of real property is ordained.
PROVIDED, finally, that the proceeds of the ad valorem tax shall be

divided, with thirty-five (35%) percent accruing to the general fund of the
municipality; thirty-five percent (35%) shall accrue to the Metro Manila Authority
(MMDA) and the remaining thirty (30%) percent shall be distributed among the
component barangays of the municipality where the property is located in the
following manner:
a) Fifty percent (50%) shall accrue to the Barangay where the

property is located; and
b) Fifty percent (50%) shall accrue equally to all component Barangay

of the City.
SECTION 41. Additional Levy for the Science and Education

Fund In addition to the basic ad valorem tax on real property imposed in the
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preceding Section, an annual as valorem tax of one percent of the assessed
value is hereby levied on all real property in the Municipality, the proceeds of
which shall accrue to the Science and Education Fund.
SECTION 42. Exemptions from Real Property Tax The following

are exempted from payment of the real property tax:
a) Real Property owned by the Republic of the Philippines or any of its

political subdivisions except when the beneficial use thereof has
been granted for consideration or otherwise to a taxable person.
b) Charitable institutions, churches, 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, indirectly, 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;
d) All real property owned by duly registered cooperatives as provided

for under R.A. No. 6938; and
e) Machinery and equipment used for pollution control and

environmental protection.
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Except as provided herein, 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 upon the effectivity of this ordinance.
SECTION 43. Additional Ad Valorem Tax on Idle Lands An

annual ad valorem tax is hereby imposed on idle lands at the rate of two percent
(2%) of the assessed value of the property, which shall be an additional to the
basic real property tax.
SECTION 44. Idle Lands, Coverage For purposes of real

property taxation, idle lands shall include the following:
a) Agricultural lands, more than one (1) hectare in area, suitable for
cultivation, dairying, inland fishery, and other agricultural uses, one
half (1/2) of which remain uncultivated or unimproved by the owner
of the property or person having legal interest therein. Agricultural
lands planted to permanent or perennial crops with at least fifty (50)
trees to a hectare shall not be considered an idle land. Land
Actually used for grazing purposes shall likewise not be considered
as idle lands.
b) Lands, other than agricultural, located in a municipality, 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.
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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 individual lots
of such subdivisions, the ownership 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 45. Exemptions The additional idle land tax shall not
apply to property owners or persons having legal interest therein who are unable
to improve, utilize or cultivate their lands due to any of the following causes:
a) Adverse peace and order conditions or civil disturbance as certified

to by authorized PNP officer in the Municipality provided however,
that if within one year upon restoration of the peace and order in
the locality as certified by said PNP official, the said land remains
unimproved, unutilized or uncultivated, the additional tax provided
in the next preceding Section shall be imposed.
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b) Financial losses of the owner due to fire, flood, typhoon,

earthquake and other causes of similar nature, declared by the
owner in a sworn statement to be submitted to the Municipal
Assessor stating the grounds therefore which shall be accompanied
by a certification from the proper office or agency in the
Municipality. If the idle land is not improved to the extent provided in
the preceding Section within two years from the date of the
occurrence of the loss, the tax provided under Section 43 shall be
imposed.
c) Existing court litigation involving the land subject to tax mentioned

in this Section under which the case is pending, unless said land is
not improved within one year after the final adjudication of the case
to the extent provided for in the next preceding Section, in which
case the tax shall be imposed in accordance with Section 43.
d) Unfavorable physical factors such as rocky nature of ground which

render the land unsuitable for cultivation or uneven topography as
to render it unsuitable for fishpond or aquaculture as certified by the
Municipal Agriculturist or, in his absence, by the Department of
Agriculture.
SECTION 46. Listings of Idle Lands by the Assessor The

Municipal Assessor shall make and keep an update record of all idle lands
located in the Municipality and for purposes of collection, he shall furnish copy
thereof to the Municipal Treasurer who shall notify, on the basis of such record,
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the owner of the property or person having legal interest therein, of the imposition
of the additional tax.
Chapter 8 COLLECTION OF REAL PROPERTY TAX
SECTION 47. Date of Accrual of Tax The real property tax shall
accrue on the first day of January of each year and from that date shall constitute
a lien on the property, which shall be superior to any lien, mortgage or
encumbrance of any kind whatsoever, and shall be extinguished only upon the
payment of the delinquent tax.
SECTION 48. Collection of Tax The collection of the real property

tax with interest thereon and related expenses, and the enforcement of remedies
provided in this Title and any applicable laws shall be the responsibility of the
Municipal Treasurer. He may deputize the Barangay Treasurer to collect all taxes
or real property located in the barangay provided that the Barangay Treasurer is
properly bonded for the purpose.
SECTION 49. Notice of Time for Collection of Tax The

Municipal Treasurer shall, on or before the thirty-first (31 st) day of January of
each year, post the notice of the date when the basic real property tax, special
education fund tax, and additional tax on idle lands, may be paid without interest,
at a conspicuous and publicly accessible place at the Municipal Hall. Said notice
shall likewise be published in a newspaper of general circulation in the
municipality once a week for two consecutive weeks.
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SECTION 50. Payment of Real Property Taxes in Installments

The owner of the real property or the person having legal interest therein may
pay the basic real property tax, the special education fund tax and the idle land
tax due thereon without interest in four (4) equal installments; the first installment
to be due and payable on or before the thirty-first (31 st) of March, the second
installment on or before the thirtieth (30 th) of June; the third installment, on or
before the thirtieth of September, and the last installment on or before the thirty
first (31st) of December each year.
Both the real property tax and the special education fund tax shall be
collected together. In case only a portion of the tax is paid, such payment shall be
equally divided and applied to both.
SECTION 51. Application of Payments payment of real property

taxes shall first be applied to prior years delinquencies, interests, and penalties, if
any, and only after said delinquencies are settled, may tax payments be credited
for the current period.
SECTION 52. Advance and Prompt Payment Discounts
a) If the basic real property tax and the additional tax accruing to the
special and/or the idle land tax imposed thereon are paid in
advance for the whole year on may year during the period from the
first day of January, to the thirty-first (31st) day of march, the
taxpayer shall be entitled to a discount of twenty percent (20%) of
the amount of the tax due and payable.
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b) If the real property taxes paid on time in accordance with the
prescribed schedule of payments as provided in Section 50 of this
Title, the taxpayer shall be entitled to a discount of ten (10) percent
of the amount of tax due thereon.
SECTION 53. Payment under Protest
a) No protest shall be entertained unless the taxpayer first pays the

tax. There 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 Municipal Treasurer who shall
decide the protest within sixty (60) days from receipt thereof.
b) The tax on a portion thereof paid under protest shall be held in trust
by the Municipal Treasurer. Fifty (50) percent of the tax paid under
protest, shall, however, be distributed in accordance with the
provisions of Chapter 7, Book II of R.A. 7160.
c) 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 protestant, or applied as tax credit against the
protestants existing or future tax liability.
d) In the event that the protest is denied or upon the lapse of the sixty
(60) day period prescribed in paragraph (a) hereof, the taxpayer
may avail of remedies provided for in chapter 3, Book II of R.A.
7160.
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SECTION 54. Interest on Unpaid Real Property Tax Failure to

pay the basic real property tax on any other tax levied in this Title upon the
expiration of the periods prescribed in section 50 hereof, or when due, as the
case may be, shall subject the taxpayer to the payment of interest at the rate of
two (2%) percent per month on the unpaid amount or fraction thereof, until the
delinquent tax shall have been fully paid provided that in no case shall the total
interest on the unpaid tax or portion thereof exceed thirty-six (36) months.
SECTION 55. Notice of Delinquency in the Payment of Real

Property Tax
a) When the real property tax on any other tax imposed in this Title
becomes delinquent, the Municipal Treasurer shall immediately
cause a notice of delinquency to be posted at the main entrance of
the municipal hall and in a public accessible and conspicuous place
in each barangay of the municipality. The notice of delinquency also
be published once a week for two (2) consecutive weeks, in a
newspaper of general circulation in the municipality.
b) The notice shall specify the date upon which the tax became
delinquent and shall state that personal property may be distrained
to effect payment. It shall likewise state that at anytime before the
distraint of personal property, payment of the tax with surcharges,
interests and penalties may be made in accordance with Section 54
of this Title, and unless the tax, surcharges, and penalties are paid
before the expiration of the year for which the tax is due, except
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when the notice of assessment is contested administratively or
judicially pursuant to the provisions of this Title, and the pertinent
provisions of Book II R.A. 7160, 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 year from the date of sale.
Chapter 9 TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP
SECTION 56. Levy on Transfer of Real Property Ownership
a) There is hereby imposed a tax on the sale, barter, or any other

mode pf transferring ownership or title of real property at the rate of
one-half (1/2) of one (1%) percent of the total consideration
involved in the acquisition of the property or of the fair market
value, in case the monetary consideration involved in the transfer is
not substantial, whichever is higher. The fair market value as used
herein shall be that reflected in Chapter 3 of this Title.
b) For this purpose, the Registrar of Deeds in the Municipality shall,

before registering any deed, require the evidence of payment of this
tax. The Municipal Assessor shall likewise make the same
requirement before canceling an old tax declaration and issuing a
new one in place thereof. Notaries public shall furnish the Municipal
Treasurer with a copy of any deed transferring ownership or title to
any real property within thirty (30) days from the date of
notarization.
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SECTION 57. Time of Payment It shall be the duty of the seller,

donor, transferor, executor or administrator to pay the tax herein imposed within
sixty (60) days from the date of the execution of the deed or from the date of the
property owners death.
SECTION 58. Notification of Transfer of Real Property

Ownership
a) Any person, natural or juridical, who transfer real property

ownership to another shall accordingly notify the Municipal
Assessor within sixty (60) days from the date of such transfer which
shall be determined on the basis of documents required in section 7
and 8 of this Title.
b) In addition to the notice of transfer, the previous property owner

shall likewise surrender to the Municipal Assessor the tax
declaration covering the subject property in order that the same
may be cancelled from the assessment records. However, if said
previous owner still owns property in the Municipality other than the
property alienated, he shall, within the prescribed period of sixty
(60) days, file with the Municipal Assessor an amended sworn
declaration of the true value of the property or properties he retains
in accordance with provisions of Section 7 and 8 hereof.
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Failure to comply with this provision shall subject any person or
officers of juridical entities liable to pay a fine of One Thousand
Pesos (P1,000.00).
SECTION 59. Exemptions from Payment of this Tax The sale,

transfer, or other dispositions of real property pursuant to R.A. 6657 shall be
exempted from the payment of this tax.
SECTION 60. Surcharges in Unpaid Transfer of Property

Ownership Tax A surcharge of twenty (20%) percent of the amount of tax due
on the transfer of real property ownership shall be imposed on any real property
owner transferring or alienating ownership in the Municipality who fails to pay the
tax or any portion thereof, within the period prescribed aside from the two (2%)
percent interest therein from the date it is due until the full amount is paid but in
no case shall the total interest on the unpaid amount or a portion thereof exceed
thirty six (36) months.
Chapter 10 ADMINISTRATIVE PROVISIONS FOR COLLECTION OF

REAL PROPERTY TAX
SECTION 61. Remedies for the Collection of Real Property Tax

For the collection of the basic real property tax and any other tax levied in this
Title, the Municipal Treasurer may avail of remedies by administrative or judicial
action. The administrative remedies which are summary in nature are:
a) Levy on real property, and
b) Sale of real property at public auction.
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The judicial remedy is availed of in the court of appropriate jurisdiction.

These remedies are cumulative, simultaneous and unconditional, that is, any or
use of one remedies or combination thereof may be resorted to and the use or
non-use of one remedy shall not be a bar against the institution of the others.
Formal demand for the payment of the delinquent taxes and penalties due is not
a pre-requisite to such remedies, The notice of delinquency required in section
55 of this Title shall be sufficient for the purpose.
SECTION 62. Local Government Lien The basic real property

tax and any other tax levied under this Title constitute a lien of 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 the related interests and expenses.
SECTION 63. 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
Title, real property subject to such tax may be levied upon through the issuance
of a warrant on or before, or simultaneously with the institution of the civil action
for the collection of the delinquent tax. Levy on real property shall be made in the
manner herein set forth:
a) The Municipal Treasurer when issuing a warrant of levy shall

prepare the duly authenticated certificate showing the name of the
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delinquent property owner or person having legal interest therein,
the description of the property, the amount of the tax due and the
interest thereon.
b) The warrant shall be mailed to or served upon the delinquent real

property owner or person having legal interest therein. In case he is
out or cannot be located, to the occupant or administrator of the
subject property.
c) Written notice of levy with the attached warrant shall be mailed to

our served upon the Municipal Assessor and the Registrar of Deeds
of the Municipality of Tagig.
d) The Assessor and Registrar of Deeds shall annotate the levy on the
tax declaration and certificate of title, respectively.
e) The levying officer shall submit a written report on the levy to the
Sanggunian concerned with ten (10) days after receipt of the
warrant by the property owner or person having legal interest in the
property.
SECTION 64. Advertisement and Sale Within thirty (30) days

after service of the warrant or levy, the Municipal Treasurer shall proceed to
publicity advertise for sale or auction the property or a reusable portion thereof as
may be necessary to satisfy the tax delinquency and expenses of sale. The
advertisement shall be effected by posting a notice at the main entrance of the
municipal building, and in a conspicuous and publicly accessible place in the
barangay where the real property is located, and by publication once a week for
two (2) weeks in a newspaper of general circulation in the municipality.
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The advertisement shall specify the amount of the delinquent tax, the
interest due thereon and expenses of sale, the date and place of sale, the name
of the owner of the real property or person having legal interest therein, and a
description of the property to be sold. At any time before the date fixed for the
sale, the owner of the real property or person having legal interest therein may
stay the proceedings by paying the delinquent tax, the interest due thereon and
the expense of sale.
The sale shall be held either at the main entrance of the municipal
building, or on the property to be sold, or at any other place as specified in the
notice of the sale.
Within thirty (30) days after the sale, the Municipal Treasurer or his deputy
shall make a report of the sale to the Sanggunian, and which shall form part of
his records. The Municipal Treasurer shall likewise prepare and deliver to the
purchase a certificate of sale which shall contain the name of the purchaser, a
description of the property sold, the amount of the delinquent tax, the interest due
thereon, the expenses of the sale and a brief description of the proceedings
provided that, proceeds of the sale in excess of the delinquent tax, the interest
due thereon, and the expenses of sale shall be remitted to the owner of the real
property or person having legal interest therein.
SECTION 65. Redemption of Property Sold Within one (1) year

from the date of sale, the owner of the delinquent real property or person having
68
legal interest therein, or his representative, shall have the right to redeem the
property upon payment to the local treasurer of the amount of the delinquent tax,
including the interest due thereon, and the expenses of sale from the date of
delinquency to the date of sale, plus interest of not more than two (2%) percent
per month on the purchase price from the date of sale to the date of redemption.
Such payment shall invalidate the certificate of sale issued to the purchaser and
the owner of the delinquent real property or person having legal interest therein
shall be entitled to a certificate of redemption, which shall be issued by the local
treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the
delinquent real property shall remain in the possession of the owner or person
having legal interest therein who shall be entitled to the income and other fruits
thereof.
The Municipal Treasurer shall or his deputy, upon receipt from the
purchaser of the certificate of sale, shall forthwith return to the latter the entire
amount paid by him plus interest of not more than two (2%) per month.
Thereafter, the property shall be free from the lien of such delinquent tax, interest
due thereon and expenses of sale.
SECTION 66. Final Deed to Purchaser In case the owner or

person having legal interest therein fails to redeem the delinquent property as
provided herein, the Municipal Treasurer shall execute a deed conveying to the
purchaser said property free from lien of the delinquent tax, interest due thereon
and expenses of sale.
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SECTION 67. Purchase of Property by the Municipal

Government for Want of Bidder In case there is no bidder for the real
property advertised for sale as provided herein, or if the highest bid is for an
amount insufficient to pay the real property tax and the related interest and costs
of the sale, the Municipal Treasurer conducting the sale shall purchase the
property in behalf of the Municipality to satisfy the claim and within two (2) days
thereafter shall make a report of his proceedings which shall be reflected upon
the records of his office.
It shall be the duty of the Registrar of Deeds concerned, upon registration

with his office of any such declaration or forfeiture, to transfer the title of the
forfeited property to the Municipality concerned without the necessity of an order
from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or his
representative, may redeem the property by paying to the Municipal Treasurer
the full amount of the real property tax and the related interest and costs of sale.
If the property is not deemed as provided herein, the ownership thereof shall be
fully vested on the Municipality of Tagig.
SECTION 68. Further Distraint or Levy Levy may be repeated if

necessary on the same property subject to tax until the full amount due, including
all expenses, is collected.
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SECTION 69. Certification of Municipal Treasurer on
Delinquencies Remaining Uncollectible The Municipal Treasurer or their
deputies shall prepare a certified list of all real property tax delinquencies which
remained uncollected or unpaid for at least one (1) year and a statement of the
reason or reasons for such non-collection or non-payment, and shall submit said
document to the Sanggunian on or before December thirty first (31 st) of the year
immediately succeeding the year in which the delinquencies were incurred, with
a request for assistance in the enforcement of the remedies for collection
provided in this Title.
SECTION 70. Periods within which to Collect Real Property

Taxes The basic real property tax and any other tax levied under this Title shall
be collected within five (5) years from the date they become due. No action for
collection of the tax, whether administrative or judicial, shall be instituted after the
expiration of such period. In case of fraud or intent to evade collection payment
of the tax, such action may be instituted for the collection thereof within ten (10)
years from the discovery of such fraud or intent to evade payment.
The period of prescription within which to collect shall be suspended for

the during which:
a) The Municipal Treasurer is legally prevented from collecting the tax.
b) The owner of the property or the person having legal interest

therein request for re-investigation and executes a waiver in writing
before the expiration of the period within which to collect; and
c) The owner of the property or the person having legal interest

therein is out of the country or otherwise cannot be located.
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SECTION 71. Distribution of Proceeds
a) The proceeds of the basic real property tax including interest

thereon, and proceeds from use, lease, disposition, sale or
redemption of property acquired at a public auction shall be
distributed in accordance with the provisions of Title II, Book of R.A.
7160.
b) The special education fund tax shall occur entirely with the
Municipality.
c) The additional tax on idle lands shall accrue equally to the

Municipality and Metro Manila Authority in accordance with Section
274 thereof.
SECTION 72. Applicably of Pertinent Laws The applicable and

pertinent provisions of Title II, Book II, of R.A. 7160 in the administration and
enforcement of real property taxation is herewith adopted and shall apply to all
matters of real property taxation in their jurisdiction.
TITLE III TAX ON BUSINESS
Chapter 11 SCOPE AND DEFINITIONS
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SECTION 73. Scope The Municipality hereby levy taxes on all
businesses that is within its authority to tax as enumerated in Chapter 2, Book II
of R.A. 7160.
SECTION 74. Definitions:
1) Agricultural Product includes the yield of the soil, such as corn,

rice, wheat, rye, hay, coconuts, sugar cane, 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.
To be considered an agricultural product, whether in its

original form or not, its transformation must have been undertaken
by the farmer, fisherman, producer or owner.
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 styropor or
other packaging materials intended to process and prepare the
products for the market.
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The term by-products 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 from copra or
molasses from sugar cane.
2) Amusement is a pleasurable diversion and entertainment. It is

synonymous to relaxation, avocation, pastime, or fun;
3) Amusement Device refers to the machines or apparatuses for

visual entertainment, games of skill or similar amusements;
4) Amusement Places include theaters, cinemas, concert halls,

circuses and other places of amusement where one seeks
admission to entertainment oneself by seeing or viewing the show
or performance;
5) Bar includes any place where intoxicating and fermented liquors

or malt are sold, even without food, where services of 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 purpose; otherwise the place shall be
classified as a dance hall or night or day club. A cocktail lounge,
beer garden, or pub house is considered a bar even if there are no
hostesses or waitress to entertain customers;
71
6) Business means trade or commercial activity regularly engaged
in as a means of livelihood or with a view to profit;
7) Banks and other Financial Institutions include non bank

financial intermediaries, lending investors, finance and investment
companies, pawnshops, money shops, insurance companies, stock
markets, stock brokers and dealers in securities and foreign
exchange, as defined under applicable law, or rules and regulations
thereunder;
8) 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, hostesses, masseurs,
commercial stewards and stewardess. Etc;
9) Capital Investment is the capital which a person employs in any

undertaking, or which he contributes to the capital of a partnership,
corporation, or any other juridical entity or association in a particular
taking jurisdiction;
10) Carinderia refers to any public eating place where foods already
are served at a price;
11) Charges refer to pecuniary liability, as rents or fees against

persons or property;
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12) Contractor includes persons, natural or juridical, not subject to

professional tax under Article 229 of this Rule, whose activity
consists essentially of the sale of all kinds of services for a fee,
regardless of whether or not the performance of the service calls for
the exercise or use of the physical or mental faculties of such
contractor or his employees.
As used in this Title, the term contractor shall include general

engineering, general building and specialty contractors as defined
under applicable laws; filling, demolition and salvage works
contractors; proprietors or operators of mine drilling apparatus;
proprietors or operators of dockyards; persons engaged in the
operators of smelting plants; engraving, planting, and plastic
lamination establishments; proprietors or operators of
establishments for repairing, repainting, upholstering, washing or
greasing of vehicles, heavy equipments, vulcanizing, recapping and
battery charging; proprietors or operators of furniture shops and
establishments for planning of surfacing and recutting of lumber,
and sawmills under contract to saw or cut 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
72
contrivance; proprietors or operators of establishments or lots for
parking purposes; proprietors or operators of tailor shops, dress
shops, milliners and hatters, beauty parlors, barbershops, massage
clinics, sauna, Turkish and Swedish baths, slenderizing and body
building saloons and similar establishments; photographic studios;
funeral parlors; proprietors or operators of hotels, motels, and
lodging houses; proprietors or operators of arrastre and
stevedoring, warehousing, or forwarding establishment, master
plumbers, smiths, and house or sign painters; printers,
bookbinders, lithographers; 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, commercial and immigration brokers, and
cinematographic film owners, lessor and distributors;
13) Corporation includes partnerships, no matter how created or

organized, joint stock companies, joint accounts (cuentas en
participation), 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 or consortium agreement under a service
contract with the government. General professional partnerships
are partnerships 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.
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The term resident foreign when applied to a corporation,

means a foreign corporation not otherwise organized under the
laws of the Philippines, But engaged in trade or business within the
Philippines;
14) Countryside and Barangay Business Enterprise refer to any

business entity, association, or cooperative registered under the
provision of R.A. 6810, otherwise known as Magna Carta for
Countryside and Barangay Business Enterprise (Kalakalan 20);
15) Dealer means one whose business is to buy and sell

merchandise, goods and chattels as a merchant. He stands
immediately between the producer or manufacturer and the
consumer and depends for his profit not upon the labor he bestows
upon his commodities but upon the skill and foresight with which he
watches the market;
16) Fee means a charge fixed by law or ordinance for the regulation
or inspection of a business or activity. It shall also include charges
fixed by law or agency for the service of a public officer in the
discharge of his official duties;
17) Franchise is a right or privilege, affected with public interest

which is conferred upon private persons or corporations, under
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such terms and conditions as the government and its political
subdivisions may impose in the interest of public welfare, security,
and safety;
18) Gross Sale or Receipts include the total amount of money or its
equivalent representing the contract price, compensation or service
fee, including the amount charged or materials supplied with the
services and deposits or advance payments actually or
constructively received during the taxable quarter for the services
performed or to be performed for another person excluding
discounts if determinable at the time of sales, sales return, excise
tax, and value added tax (vat);
19) Levy means an imposition or collection of an assessment, tax,

tribute or fine.
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20) Manufacturer includes every person who, by physical or

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

subsistence farming or fishing which shall be limited to the sale,
barter or exchange of agricultural or marine products produced by
himself and his immediate family, and whose annual net income
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from farming or fishing does not exceed Fifty Thousand Pesos
(P50,000.00) or the poverty line established by NEDA for the
particular region or locality, whichever is higher;
22) Motor Vehicle means any vehicle propelled by any power other
than muscular power using the public roads, but excluding road
rollers, trolley cars, street sweepers sprinklers, lawn mowers,
bulldozers, graders, fork-lifts, amphibian trucks, and tractors,
trailers, and traction engines of all kinds used exclusively for
agricultural purposes;
23) Municipal Waters include not only streams, lakes, and tidal
waters within the municipality, not being the subject of private
ownership and not compromise 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 general coastline from points where the boundary lines of the
municipality or city touch the sea at low tide and 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;
24) 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;
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25) 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 vacation.
26) Operator includes the owner, manager, administrator, or any

other person who operates or is responsible for the operation of a
business establishments or undertaking;
27) Peddler means any person who, either himself or on

commission, travels from place to place and sell his goods or offers
to sell and deliver the same. Whether a peddler is a wholesale
peddler or retail of a particular commodity shall be determined from
the definition of wholesale dealer or retail dealer as provided in this
Rule;
28) Persons mean every natural or juridical being, susceptible of

rights and obligations or of being the subject of legal relations;
29) Privately-Owned Public Market means those market

establishments including shopping centers funded and operated by
the private persons, natural or juridical, under government permit;
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30) Producer means essentially the same as a manufacturer,
except that it is more commonly used to denote a person who
raises agricultural crops and puts them in a marketable condition;
31) Real Estate Broker includes any person, other than a real estate
salesman as hereinafter defined, who for another, and for a
compensation or in the expectation or promise of receiving
compensation:
a) 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 interest therein;
b) Or negotiate loans on real estate;
c) Or leases or offers to lease or negotiates the sale, purchase

or exchange of a lease, or rents or places for rent or collects
rents from real estate or improvements thereon;
d) 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, on
commission, or otherwise to sell such real estate or any part
thereof in lots or parcels.
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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 any of the acts aforesaid with reference to his
own property, where such act are performed in the regular course
of or as an incident to the management of such property; nor shall
apply to persons acting pursuant to a duly executed power-of-
attorney from the owner authorizing final consumption by a
performance of a contract conveying real estate by sale, mortgage
or lease; nor shall they apply to any receiver, trustee or assigned in
bankruptcy or insolvency or to any person acting pursuant to the
order of any court; nor to a trustee selling under a deed of trust;
32) Real Estate Dealer includes any person engaged in the business
of buying, selling, exchanging, leasing, or renting property as
principal and holding himself out as a full or part-time dealer in real
estate or as an owner of rental property or properties rented or
offered for rent for an aggregate amount of One Thousand
(P1,000.00) Pesos or more a year. Any person shall be considered
as engaged in business as real estate dealer by the mere fact that
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he is the owner or sub-lessor of property rented or offered for rent
for an aggregate amount of One Thousand (P1,000.00) Pesos or
more, a year, an owner of sugar lands subject to tax under
Commonwealth Act No. 567 shall not be considered a real estate
dealer under this definition;
33) Rental means the value of the consideration, whether in money

or otherwise, given for the enjoyment or use of a thing;
34) Residents refers to the natural persons who have their habitual
residence in the province, city, or municipality where they exercise
their civil rights and fulfill their civil obligations, and to juridical
persons for which the law or any other provision creating or
recognizing them fixes their residence in a particular province, city,
or municipality where they have their legal residence or principal
place of business or where they conduct their principal business or
occupation;
35) Restaurant is any establishment offering to the public regular

and special meals or menu, cooked foods and short orders. This
term includes caterers;
36) Retail means a sale where the purchaser buys the commodity for
his own consumption, irrespective of the quantity of the commodity
sold;
37) Services means the duties, works or functions performed or

discharged by a government officer, or by a private person
contracted by the government or the case maybe;
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38) Shopping Center means a building, establishment, or a place, or

parts thereof, leased to several different persons but not less than
ten (10) persons to be used principally by them, separately for
selling assorted, non-perishable and dry goods merchandise or
articles, including refrigerated goods;
39) Tax means an enforced contribution, usually monetary in form,

levied by the law-making body on persons or property subject to its
jurisdiction for the precise purpose of supporting governmental
needs;
40) Vessel includes every type of boat, craft, or other artificial

contrivance used, or capable of being used, as a means of
transportation on water;
41) Wharfage means a free assessed against the cargo of a vessel

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

the commodities for resale to persons other than the end user.
Chapter 12 GRADUATED TAX ON BUSINESS
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SECTION 75. Imposition of Tax These is hereby imposed on the
following persons, natural or juridical, who establish, operate, conduct or
maintain their respective business within the Municipality of Tagig, a graduated
business tax in the amounts hereafter prescribed;
a) On manufacturers, assemblers, repackers, processors, brewers,

distillers, rectifiers, and compounders of liquors, distilled, spirits,
and wines or manufacturers of any article of commerce of whatever
kind or nature, in accordance with the following schedule:
Gross Sale/Receipts for the Amount of tax

Preceding Calendar Year; Per Annum
Less than P10,000.00 P 173.00
P10,000.00 or more but less than 15,000.00 231.00
P50,000.00 or more but less than 75,000.00 1,386.00

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P150,000.00 or more but less than 200,000.00 P 2,888.00
P750,000.00 or more but less than 1,000,000.00 10,500.00
P1,000,000.00 or more but less than 2,000,000.00 14,438.00
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P7,000,000.00 but less than 20,000,000.00 not exceeding thirty nine

(39%) percent of one (1%) percent
For every One Million (P1,000,000,00) Pesos or fraction thereof in excess

of Twenty Million (P20,000,000.00) Pesos, an additional Twenty-Five (25%)
percent of One (1%) percent shall be imposed.
The preceding rates shall apply only to amount of domestics sales of

manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers
and compounders of liquors, distilled spirits, and wines or manufacturers of any
article of commerce of whatever kind or nature other than those enumerated in
paragraph (c) of this Section.
b) On wholesalers, distributors, or dealers in any article of commerce

of whatever kind or nature in accordance with the following
schedules:

Less than P1,000.00 P 19.00

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P5,000.00 or more but less than 6,000.00 P 128.00
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of Two Million (P2,000,000.00) Pesos, but less than Ten Million (P10,000,000.00)
Pesos gross receipts, an additional tax at Twenty-Five (25%) percent of One
(1%) percent shall be imposed.

of Ten Million (P10,000,000.00) Pesos, but not more than Five Hundred Million
(P500,000,000.00), an additional tax of 18 percent of One (1%) percent over the
tax at One Hundred Million.

of Five Hundred Million (P500,000,000.00) Pesos, and additional tax of 17.5% of
one percent (1%) over the tax at Five Hundred Million.
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The business enumerated in paragraph (a) above shall no longer be

subject to the tax on wholesalers, distributors, or dealers provided in this Section.
c) On exporters, and on manufacturers, millers, producers,

wholesalers, distributors, dealers or retailers of essential
commodities enumerated hereunder at a rate not exceeding one-
half (1/2) of the rates prescribed in paragraphs (a), (b) and (d) of
this Section;
1) Rice and corn;
2) Wheat or cassava flour, meat, dairy products, locally

manufactured, processed or preserved food, sugar, salt and
other agricultural, marine, and fresh water products, whether
in their original state or not;
3) Cooking oil and gas;
4) Laundry soap, detergents, and medicine;
5) Agricultural implements, equipment and post-harvest

facilities, fertilizers, pesticides, insecticides, herbicides, and
other farm inputs;
80
6) Poultry feeds, and other animal feeds;
7) School supplies; and
8) Cement.
For purpose of this Section, the term exporters shall refer to those who are
principally engaged in the business of exporting goods and merchandise, as well
as manufacturers and producers whose goods or products are both sold
domestically and abroad. The amount of export sales shall be excluded from the
total sales and shall be subject to the rates not exceeding one half (1/2) of the
rates prescribed under paragraphs (a), (b) and (d) of this Section.
d) On contractors and other independent contractors, in accordance

with the following schedule:

Less than P5,000.00 P 29.50

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P2,000,000.00 or more at a rate not exceeding sixty-five (65%) of one

(1%) percent
e) On retailers:

More than P30,000.00 but less than

P400,000.00 One and a half (1.5%) percent
More than P400,000.00 One (1%) percent
The rate of one and a half (1.5%) percent per annum shall be imposed on
sales not exceeding Four Hundred Thousand Pesos (P400,000.00), while the
rate of one (1%) per annum shall be imposed on sales in excess of the first Four
Hundred Thousand Pesos (P400,000.00).
Barangays shall have the exclusive power to levy taxes, as provided

under R.A. 7160 on gross sales or receipts of the preceding calendar year of
Thirty Thousand Pesos (P30,000.00) or less.
f) Owners or operators of cafes, cafeterias, ice cream and other

refreshment parlors, restaurants, soda fountain bars, carinderias
and food caterers shall pay the tax in accordance with the following:
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With gross annual sales and/or receipts for Tax

the preceding calendar year in the amount of; Per Annum
Less than P2,000.00 P 30.00
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P45,000.00 to 50,000.00 750.00
For every P1,000.00 or fraction thereof in excess of P50,000.00 5.00
g) Owners or operators of bar, beer garden, cocktail lounge, day and

night club, pub house, and sing-along or karaoke bars shall pay the
tax in accordance with the following schedule:
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With gross annual sales and/or receipts for Tax

the preceding calendar year in the amount of; Per Annum
Less than P2,000.00 P 40.00
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P45,000.00 to 50,000.00 1,000.00
For every P1,000.00 fraction thereof in excess of P50,000.00 10.00
h) On banks and other financial institutions, at a rate not exceeding

fifty (50%) percent of one (1%) percent on the gross receipts of the
preceding calendar year derived from interest, commissions, and
discounts from lending activities, income from financial leasing,
dividends, rentals on property and profit from exchange or sale of
property, insurance premium.
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All other income and receipts of banks and financial

institutions not otherwise enumerated above shall be excluded from
the computation of taxes.
i) On peddlers engaged in the sale of any merchandise or article of

commerce, at a rate not exceeding Fifty Pesos (P50.00) per
peddler annually.
Delivery trucks, vans, or motor vehicles used by

manufacturers, producers, wholesalers, dealers, or retailers
enumerated in this Chapter shall be exempt from the peddlers tax
imposed in this Section.
j) Real estate dealers shall pay the tax in accordance with the
following schedule:
Tax
Per Annum
1. Subdivision operators, per square meter P 0.50
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The tax shall be based on total area of the remaining lots
title in the name of the subdivision operator
2. Lessors or sub-lessors of real estate including accessorias,

apartels, pension inns, apartments, condominia, house for
lease, rooms and spaces for rent shall pay the tax in
accordance with the following schedule:
Those with gross receipts for the Tax

preceding calendar year in the amount of; Per Annum
Less than P1,000.00 Exempted
P30,000.00 to 50,000.00 750.00
For every P1,000.00 in excess of 50,000.00 for
Real Property used for purpose other than residential 15.00
For every P5,000.00 in excess of 50,000.00 for
Real Property used for residential purposes 10.00
For newly started business, the initial tax shall be the rate of 50.00
3. On dealers of real estate excluding subdivision operators

and lessors of real estate;
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Those with gross annual receipts for Tax

the preceding calendar year; Per Annum
Less than P10,000.00 P 250.00
85
For every P500,000.00 in excess of P10,000,000.00 1,000.00
For newly started business, the initial tax, shall be the minimum prescribed
above.
k) Owners or operators of privately-owned public markets and

shopping centers shall pay the tax in accordance with the following
schedule.

preceding quarter in the amount of; Per Quarter
Less than P5,000.00 P 185.00

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preceding quarter in the amount of; Per Quarter
P90,000.00 to 100,000.00 3,750.00
For every P1,000.00 in excess of 100,000.00 30.00
For newly started privately-owned public markets, the tax shall be the
minimum prescribed above.
86
l) Owners or operators of amusement places as bowling alleys,
billiard halls, pool rooms, video game parlors, bath houses and
resorts with swimming pools,
Gross Sales/Receipts for the Amount of Tax

preceding calendar year; Per Annum
Less than P1,000.00 P 20.00

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Gross Sales/Receipts for the Amount of Tax

preceding calendar year; Per Annum
87
P2,000,000.00 or more at a rate not exceeding seventy-five (75%)
percent of one (15) percent.
Chapter 13 SPECIAL PROVISIONS
SECTION 76. Newly Operated Business For a newly started

business falling under paragraphs (a), (b), (c), (d), (e), (f), or (g) of Chapter 75,
the tax shall be fixed by the quarter. The initial tax for the quarter in which the
business starts to operate shall be one-fourth (1/4) of one-tenth (1/10) of one
(1%) percent of the capital investment, but in no case shall it be less than the
minimum provided therefor by the pertinent schedule. However, in succeeding
quarter or quarters, in case the business opens before the last quarter of the
year, the tax shall be based on the gross sales/receipts for the preceding quarter
at the rate of one-forth (1/4) of the annual rates fixed in the pertinent schedule of
paragraphs (a), (b), (c), (d), (e), (f), or (g), as the case may be. In the succeeding
years, regardless of when the business started to operate, the tax shall be based
on the gross sales/receipts for the preceding calendar year, or any fraction
thereof, as provided in the pertinent schedule.
SECTION 77. Retirement of Business
a) Any person, natural or juridical, subject to the tax on businesses

under Section 75 of this Chapter shall, upon termination of the
business, submit a sworn statement of the gross sales or receipts
for the calendar year.
For purpose 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 Section. 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 for record purposes in the course of the
renewal of the permit or license to operate the business.
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The treasurer shall see to it that the payments of taxes of a

business is not avoided by simulating the termination or thereof.
For this purpose, the following procedural guidelines shall be strictly
observed:
1) The 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. If the inspector
finds that the business is simply placed under a new name,
manager and/or new owner, the treasurer shall recommend
to the mayor the disapproval of the application for the
termination or retirement of said business. Accordingly, the
business continues to become liable for the payment of all
the taxes, fees and charges imposed thereon; and
2) In the case of a new owner to whom the business was

transferred by sale or other form of conveyance, said new
88
owner shall be liable to pay the tax or fee for the transfer of
the business to him under this Section prescribing such tax.
b) If it is found that the retirement or termination of the business is

legitimate, and the tax due therefrom be less than the tax due for
the current year based on the gross sales or receipts, the difference
in the amount of the tax shall be paid before the business is
considered officially retired or terminated.
c) The permit issued to a business retiring or terminating its

operations shall be surrendered to the treasurer who shall forthwith
cancel the same and record such cancellation in his book.
SECTION 78. Related or Combined Business
a) The conduct of operation of two or more related businesses

provided in Section 75 of this Chapter by any one person, natural or
juridical, shall require the issuance of a separate permit or license
to reach business.
b) If a person conducts or operates two (2) or more related

businesses which are subject to the same rate of imposition, the tax
shall be computed on the basis of combined total gross sales or
receipts of the said two (2) or more related businesses.
c) If, however the businesses operated by one person are governed

by separate tax schedules or the rates of the taxes are different, the
taxable gross sales or receipts of each business shall be reported
independently and the tax thereon shall be computed on the basis
of the appropriate schedule.
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d) Where a person operates any of the businesses mentioned in

paragraphs (a), (b), (c), (d), (e), (f), or (g), of Chapter 75 together
with any of the businesses for which fixed taxes are provided in this
Chapter, the sale or receipts of the latter shall not be included in the
sales or receipts of the former for the purpose of computing the
taxes due under the paragraph concerned.
SECTION 79. Situs of the Tax
a) For purpose of collection of the taxes under Section 75 of this

Chapter, manufacturers, assemblers, repackers, brewers, distillers,
rectifiers and compounders of liquors, distilled spirits and wines,
millers, producers, exporters, wholesalers, distributors, dealers,
contractors, banks and other financial institutions, and other
businesses, maintaining or operating branch of sales outlet
elsewhere shall record the sale in the branch or sales outlet making
the sales or transaction, and the tax thereon shall accrue and shall
be paid to the municipality where such branch or sales outlet is
89
located. In case where there is no such branch or sales outlet in the
municipality where the sale or transaction is made, the sale shall be
duly recorded in the principal office and the taxes due shall accrue
and shall be paid to such municipality.
b) The following sales allocation shall apply to manufacturers,

assemblers, contractors, producers, and exporters with factories,
project offices, plants, and plantations in the pursuit of their
business:
1) Thirty (30%) percent of all sales recorded in the principal

office shall be taxable by the municipality where the principal
office is located; and
2) Seventy (70%) percent of all sales recorded in the principal

office shall be taxable by the municipality where the factory,
project office, plant or plantation is located.
c) In case of a plantation located at a place other than the place

where the factory is located, said seventy (70%) percent mentioned
in subparagraph (b) of subsection (2) above shall be divided as
follows:
1) Sixty (60%) percent of the city or municipality where the

factor is located; and
2) Forty (40%) percent of the municipality where the plantation

is located.
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d) In case where a manufacturer, assembler, producer, exporter or

contractor has two (2) or more factories, project offices, plant or
plantations located in different localities, the seventy (70%) percent
sales allocation mentioned in subparagraph (b) of subsection (2)
above shall be prorated among the localities where the factories,
project offices, plants and plantations are located in proportion to
their respective volumes of production during the period for which
the tax is due.
e) The foregoing sales allocation shall be applied irrespective of

whether or not sales are made in the locality where the factory,
project office, plant, or plantation is located.
Chapter 14 FIXED TAX ON BUSINESS
SECTION 80. Imposition of Tax There is hereby imposed, as

herein below specified, taxes on the following business in the municipality.
90
a) On dealers in fermented liquors, Tax
distilled spirits, and/or wines: Per annum
1. Wholesale dealers in foreign liquors P 1,000.00
2. Wholesale dealers in domestic liquors 500.00
3. Retail dealers in foreign liquors 300.00
4. Retail dealers in domestic liquors 150.00
5. Wholesale dealers in vino 100.00
6. Retail dealers in vino liquors 50.00
7. Retail dealers in tuba, basi, and/or tapuy 50.00
b) On dealers in tobacco:
1. Retail leaf tobacco dealers P 75.00
2. Wholesale leaf tobacco dealers 300.00
3. Retail tobacco dealers 75.00
4. Wholesale tobacco dealers 300.00
c) On owners or operators of amusement/

vending devices:
1. Each jukebox machines P 200.00
2. Each machine or apparatus for

visual entertainment 100.00
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3. Each apparatus for weighing person P 50.00
4. Each machine for dispensing or vending

softdrinks and other articles 300.00
5. Each machine or apparatus for printing

letters or numbers
60.00
6. Each similar device for vending games

of skill or amusement 75.00
7. For each coin or token operated

amusement machine or apparatus 300.00
8. Circuses, carnivals, and the like per day:
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For the first ten (10) days 200.00
For each day after 25.00
9. Side shows, per booth:
For each day thereafter 15.00
10. Merry-go-rounds, roller coaster, ferris

wheels, swings, shooting galleries or
similar contrivances, per contrivance:
For each day thereafter 15.00
d) On owners and operators of private cemeteries

or memorial parks:
1) With an area of less than 2 hectares P 500.00
2) 2 hectares but not more than 5 hectares 1,000.00
3) More than five (5) hectares 2,000.00
e) Fishponds, fishpens, or fish breeding grounds

per hectare or fraction thereof 15.00
f) Rice or corn mills, mainly, milling for other

persons with total capacity, per machine as follows:
1) Corn mill, not exceeding 100

cavans per 12 hr. capacity 22.50
2) Corn mill, exceeding 100

cavans per 12 hr. capacity 33.75
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3) Kiskisan not exceeding 100

cavans of palay per 12 hr. capacity P 37.50
4) Kiskisan exceeding 100

cavans of palay per 12 hr. capacity 56.25
5) Cono not exceeding 100



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cavans of palay per 12 hr. capacity 1,350.00



14) Cono not exceeding 1,000.00

15) Cono over 1,000.00

g) Cold Storage and refrigeration cases:
1. Refrigeration and cold storage unit:
With total cold storage capacity:
Not exceeding 5 cu. m. P 150.00
Over 5 to 15 cu. m. 225.00
Over 15 to 25 cu. m. 375.00
Over 25 to 35 cu. m. 750.00
Over 35 to 50 cu. m. 1,125.00

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Over 50 cu. m. P 1,500.00
2. Refrigerating cases:
Less than 5 cu. m. P 750.00
Over 5 cu. m. 15.00
h) Nursery, vocational and other schools not

regulated by the Department of Education,
Culture and Sports:
With 5 or less students P 75.00
Over 5 but not more than 20 students 150.00
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Over 20 students 300.00
i) Dancing schools/Driving schools/Speed

reading/EDP/Judo Karate, etc.:
1. With 100 or more students P 450.00
2. With 50 to 99 students 300.00
3. With 25 to 49 students 225.00
4. With less than 25 students 150.00
j) Car exchange on consignment basis only:
For an enclosure of 500 sq. m. or less P 225.00
For an enclosure of more than 500 sq. m. 300.00
If car exchange are being operated on a buying and selling

basis, they are covered by the graduated business tax on
retailers, independent wholesalers and distributors, under
Section 75.
k) Storage of flammable, combustible or

explosive substance:
a) Flammable liquids
Flammable liquids with flash point at 20F or below,

such as gasoline and other carbon besolphide,
naphta, benzol, allodin and acetone:
Page No. 94
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Tax
Per annum
Over 5 to 25 gallons P 7.50
Over 25 to 50 gallons 20.00
Over 500 to 1,000 gallons 120.00
Over 1,000 to 1,500 gallons 160.00
94
Over 1,500 to 2,000 gallons 200.00
Over 2,000 to 2,500 gallons 240.00
Over 2,500 to 3,000 gallons 320.00
Over 3,000 to 3,500 gallons 400.00
Over 3,500 to 4,000 gallons 480.00
Over 4,000 to 8,000 gallons 600.00
Over 8,000 to 10,000 gallons 800.00
Over 10,000 to 50,000 gallons 1,200.00
Over 50,000 to 200,000 gallons 1,800.00
Over 200,000 to 500,000 gallons 2,400.00
Over 500,000 to 1,500,000 gallons 3,200.00
Over 1,500,000 gallons 4,000.00
Flammable liquids with flash point at above 20F and

below 70F such as alcohol, amyl-acetate, tuluol,
ethyl acetate:
Over 1,000 to 5,000 gallons 200.00

Page No. 95
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Tax
Per annum
Over 5,000 to 25,000 gallons P 400.00
Over 25,000 to 50,000 gallons 800.00
Over 50,000 gallons 1,000.00
Flammable liquids with flash point at 70F to 200F of

such turpentine, thinner, prepared paints, diesel oil,
fuel oil, kerosene, varnish, cleansing solvent,
polishing liquids:
95
Over 1,000 to 5,000 gallons 100.00
Over 5,000 to 10,000 gallons 200.00
Over 10,000 to 50,000 gallons 300.00
Over 50,000 to 100,000 gallons 500.00
Over 100,000 to 500,000 gallons 800.00
Over 500,000 to 900,000 gallons 1,500.00
Over 900,000 gallons 2,000.00
Flammable liquids with flash point of over 200F when

subject to spontaneous ignition or is artificially heated
to a temperature equal or higher then its flash point
such as petroleum oil, crude oil, others:
Over 1,000 to 20,000 gallons 200.00
Over 20,000 gallons 300.00

Page No. 96
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b) Flammable gases
Acetylene, hydrogen, coal gas, and other flammables

in gaseous form, except liquefied petroleum gas and
other compressed gases:
Over 15 to 25 kg P 10.00
Over 25 to 100 kg 20.00
Over 100 to 500 kg 60.00
Over 500 to 2,000 kg 120.00
Over 2,000 to 10,000 kg 300.00
96
Over 10,000 to 50,000 kg 600.00
Over 50,000 to 100,000 kg 900.00
Over 100,000 kg 1,500.00
c) Combustible solids:
I. Calcium Carbide:
Over 10 but not more than 20 kg P 22.50
Over 20 but not more than 50 kg 30.00
Over 50 but not more than 500 kg 60.00
Over 500 but not more than 1,000 kg 90.00
Over 1,000 but not more than 5,000 kg 120.00
Over 50,000 kg 300.00
II. Pyrolyxin:
Over 10 to 50 kg P 20.00
Over 50 to 200 kg 40.00
Over 200 to 500 kg 80.00
Over 500 to 1,000 kg 150.00
Over 1,000 to 3,000 kg 300.00

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Over 3,000 to 10,000 kg P 500.00
Over 10,000 kg 1,000.00
III. Matches:
Over 25 to 100 kg P 20.00
Over 100 to 500 kg 100.00
Over 500 to 1,000 kg 200.00
Over 1,000 to 5,000 kg 400.00
Over 5,000 kg 600.00
97
IV. Nitrate, phosphorous, bromine, sodium, picric
acid, and other hazardous, explosive,
corrosive, oxidizing and lachrymatory
properties.
Over 5 to 25 kg P 20.00
Over 25 to 100 kg 30.00
Over 100 to 500 kg 75.00
Over 500 to 1,000 kg 150.00
Over 1,000 to 5,000 kg 225.00
Over 5,000 kg 300.00
V. Shredded combustible materials such as

woods shavings (kusot), waste (estopa), sisal,
oakum, and other similar combustible shaving
and fine materials:
Over 9 to 100 cu. ft. P 20.00
Over 100 to 500 cu. ft. 60.00
Over 500 to 1,000 cu. ft. 90.00
Over 1,000 to 2,500 cu. ft. 150.00
Over 2,500 cu. ft. 225.00
Page No. 98
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VI. Tar, resin, waxes, copra, rubber, coal,

bituminous coal and similar combustible
materials:
Over 50 to 100 kg. P 22.50
Over 100 to 1,000 kg. 45.00
Over 1,000 to 5,000 kg 90.00
Over 5,000 kg. 150.00
Chapter 15 ADMINISTRATIVE PROVISIONS
98
SECTION 81. Payment of Tax The tax shall be paid to the
Municipal Treasurer or his duly authorized deputies before any business herein
specified can be lawfully begun and pursued and said tax shall be reckoned from
the beginning of the calendar quarter. When the business is abandoned, the tax
shall not be exacted for a longer period of than the end of the calendar quarter.
The tax is payable for every line of business. One line of business or
activity does not become exempt by the mere fact that it is conducted with some
other business or activity for which the tax has already been paid.
SECTION 82. Requirements
a) Any person who shall establish or operate any business, trade or

activity within the Municipality of Tagig, shall first obtain the
necessary permit from the Municipal Mayor or his duly authorized
deputies and shall pay the corresponding business tax imposed in
this Title.
b) Posting of official receipts 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 where the business
or undertaking is conducted. If he has no fixed place of business or
office, he shall keep the official receipt or copy thereof in his
person.
c) Transfer of business Any business for which the tax has been
paid may be transferred and continued in any other place within the
territorial limits of each municipality without the payment of an
additional tax during the period for which payment of the tax has
been made.
d) Death of License 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.
e) Issuance of sale invoice or receipts All persons subject to the

business prepare and issue sales or commercial invoices or
receipts in accordance with the requirements of the Bureau of
Internal Revenue.
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f) Submission of sworn statement Any person engaged in a

business subject to the graduated business tax based on gross
sales and/or receipts shall within the first twenty (20) days of
January of each year or of every quarter submit a sworn statement
of his gross sales and/or receipts for the preceding calendar year or
quarter in such manner and form as maybe prescribed by the
Municipal Treasurer or its authorized deputies.
If the business or undertaking is terminated, the official

receipt issued for the payment of the business tax therefore shall
be submitted to the municipal treasurer together with a sworn
statement of the gross sales and/or receipts for the current year,
99
within twenty (20) days following the closure. Any tax due shall first
be paid before any business or undertaking can be considered
terminated.
TITLE IV MISCELLANEOUS TAXES
Chapter 16 TAX ON OCCUPATION OR PROFESSION
SECTION 83. Imposition of Tax There is hereby imposed an

annual occupation tax on all persons engaged in the exercise or practice of their
profession or calling within the municipality.
Rate per Annum
a) Actuaries, architects, certified public accountants, commercial

aviators, custom brokers, dentists, electrical engineers, civil
engineers, chemical engineers, mechanical engineers, mining
engineers, marine chief engineers, insurance agents and sub-
agents, interior decorators, lawyers, licensed shipmasters, marine
surveyors, medical practitioners, medical technologies, opticians,
optometrists, pharmacists, professional appraisers or connoisseurs
of tobacco and other domestic or foreign products, registered
master plumbers, registered electricians, veterinarians, mechanical
plant engineers, junior mechanical engineers or certified plant
mechanics, agricultural engineers, geodetic engineers, electronics
or communication engineers, chief motor engineers, naval
architects, sugar technologist, real estate brokers, stock brokers,
sanitary engineers, master mariners. P 300.00
b) Chief mates, flight attendants, commercial stewards, and

stewardesses, insurance adjusters, land surveyors, masseurs,
professional actors and actresses, pelotaris, foresters and
geologists, midwives, chemists, associate and assistant electrical
engineers, marine officers, therapists, tattooers, stage performers,
chiropodists, dietitians, embalmers, hostesses, jockeys, marine
second engineers, registered nurses, statisticians. P 150,00
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SECTION 84. Payment of Tax Every person legally authorized to

practice his profession or calling shall pay the tax to the Treasurer or his duly
authorized deputies if he practices his profession or pursues his calling or
maintains his principal office in the municipality: Provided, that such person who
has paid the corresponding occupation tax herein fixed shall be entitled to
practice his profession or calling within the municipality and in all parts of the
Philippines without being subject to any other national or local tax, license or fee
of whatever nature, for the practice of such profession or calling pursuant to
Section 139 of R.A. 7160.
100
Any individual or corporation employing a person subject to tax under this
section shall require payment by that person of the tax before employment and
annually thereafter.
SECTION 85. Time of Payment The occupation tax shall be

payable annually, on or before the thirty-first day of January. Any person fist
beginning to exercise the occupation or calling after the month of January must
however, pay the full tax before engaging therein. One line of occupation or
calling does not become exempt by being conducted with some other occupation
or calling for which the tax has been paid. Professionals exclusively employed in
the government shall be exempt from the payment of this tax.
SECTION 86. Requirements Any person subject to the

occupation tax shall write or print in deeds, receipts, prescriptions, reports, books
of accounts, plans and designs, surveys, and maps, and similar documents as
the case may be, the number of the official receipt issued to him.
Every individual, association, partnership and corporation, shall prepare

and submit a certified list of professionals, under their employ to the Municipal
Treasurer where their principal office is located on or before the last day of March
of every year. Such list of professionals shall invariably include the following
information:
a) Name of Professional
b) Profession
c) Amount of Tax paid
d) Date and Number of Official Receipt
e) Year Covered
f) Place of Payment
SECTION 87. Administrative Penalty Failure to submit the

certified list required in the preceding Section, shall subject the person thereof to
a penalty of One Hundred Pesos (P100.00) for every month of delay or fraction
thereof.
Chapter 17 TAX ON DELIVERY TRUCKS OR VANS
SECTION 88. Imposition of Tax There hereby imposed on the

following persons as annual fixed tax per truck or van as follows:
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a) Manufacturers or producers of, or dealers in, distilled spirits,

fermented liquors, softdrinks, cigars and cigarettes, delivering or
distributing their products to sales outlets, or selling to consumers,
whether directly or indirectly within the municipality, per truck or
van. P 100.00
b) Manufacturers or producers of, or dealers in, products other than

the above commodities delivering or distributing such commodities
to sales outlets or selling to consumers, whether directly or
indirectly, within the municipality, per truck or van. P 50.00
101
The manufacturers, producers, and dealers referred to in the
foregoing paragraphs shall be exempt from the tax on peddlers
prescribed in the preceding Section.
SECTION 89. Payment of Taxes The taxes prescribed in this

Section shall be paid to the municipal treasurer or its duly authorized deputies on
or before the twentieth day of January each year. In the case of new peddlers,
and delivery vans or trucks entering into or used in the business after January
31, the applicable tax shall be prorated by the quarter.
Upon application and payment of the tax on delivery truck or vans, a

sticker, supplied by the municipality, shall be issued, to be displayed
conspicuously at the windshield of the vehicle.
Chapter 18 TAX ON PRINTING AND PUBLICATION BUSINESS
SECTION 90. Imposition of Tax There is hereby imposed on any

person engaged in the business of printing and/or publication of:
a) Any newspaper, magazine, review, or bulletin except those

appearing at regular intervals, with fixed prices for subscription and
sale which is not published primarily for the purpose of publishing
advertisements; and
b) Books, Cards, posters, leaflets, handbills, certificates receipts,

pamphlets and others of similar nature, the following rates based
on the annual gross receipts for the preceding calendar year:
- When the business is located within the Municipality. of 1%
In the case of newly started business, the tax rate shall be as

follows:
Printer P 150.00
Publisher 75.00
Both printer and publisher 225.00
SECTION 91. Exemption from Tax The receipts from the printing
and/or publishing of books or other reading materials prescribed by the
Department of Education, Culture and Sports as school texts or references for
which a separate record shall be kept, shall not be included in the gross receipts
subjects to the tax herein imposed.
Page No. 102
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Municipal Treasurer or its duly authorized deputies on or before the twentieth day
of January each year.
Chapter 19 FRANCHISE TAX
SECTION 93. Imposition of Tax There is hereby imposed a

franchise tax at the following rates based on the gross annual receipts realized
during the preceding calendar year by any business enjoying a franchise within
the Municipality.
102
Rate of tax on business enjoying a franchise with the Municipality
will be. of 1%
If the business subject to the afore-mentioned franchise tax closes within

the year, the franchise shall, within twenty (20) days of such cessation of
business submit a certified statement of its gross receipts realized during the
undeclared portion of the year and pay the tax due hereon.
In case a newly started business, the tax shall be one-twentieth (1/20) of

one (1%) percent 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, as provided herein.
SECTION 94. Exemption from Tax The franchise tax herein

imposed shall not apply to holders of certificates of public convenience for the
operation of public utility vehicles for reason that such certificates are not
considered as franchises.
Chapter 20 AMUSEMENT TAX ON ADMISSION
SECTION 95. Imposition of Tax There is hereby imposed a tax

on admission to theaters, cinematographs, concert halls, circuses and other
places of amusements at the following rates:
a) When the amount paid for admission is One Peso (P1.00) or less,
twenty (20%) percent; and
b) When the amount for admission for admission exceeds One Peso
(P1.00), thirty (30%) percent.
SECTION 96. Exemption The holding of operas, concerts,

dramas, recitals, painting, and art exhibitions, flower shows, musical programs,
literary and oratorical presentations, except film exhibitions and radio or
phonographic records thereof, shall be exempt from the payment of the
amusement tax imposed in the preceding section.
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SECTION 97. Deduction and Withholding of Tax in the case of

theaters or cinematographs and other amusement places, the amusement tax on
admission shall first be deducted and withheld by the proprietor, lessee, or
operator of the theater or cinematograph and paid to the Municipal Treasurer
concerned before the gross receipts are divided between the proprietor, lessee or
operator of the theater or cinematograph and the cinematograph film.
SECTION 98. Payment of Tax The tax shall be due and payable
within the first ten (10) days of the month next following that for which it is due by
the proprietor, lessee or operator concerned, the tax shall be determined on the
103
basis of a true and complete return of the amount of gross receipts derived
during the preceding month.
SECTION 99. Penalties If the tax is not paid within the time fixed
hereinabove the taxpayer shall be subject to the surcharges, interests, and
penalties prescribed by this Title. In case of willful neglect to file the return and
pay the tax within the time required or in case a fraudulent return is filed or a
false return is willfully made, the taxpayer shall be subject to a surcharge of fifty
(50%) percent of the correct amount of the tax due in addition to the interest and
penalties provided by this Title.

municipal treasurer within the first twenty (20) days of succeeding month by the
proprietor, lessees or operators of the movie houses in the municipality.
Chapter 21 COMMUNITY TAX
SECTION 101. Imposition of Tax There is hereby imposed a

community tax on persons, natural or juridical, residing in the Municipality.
SECTION 102. Individual Liable to Community Tax Every

inhabitant of the Philippines eighteen (18) years of age or over who has been
regularly employed on a wage or salary basis for at least thirty (30) consecutive
days during any calendar year, or who is engaged in business or occupation, or
who owns real property with an aggregate assessed value of One Thousand
Pesos (P1,000.00) or more, who is required by law to file an income tax return
shall pay an annual community tax of Five Pesos (P5.00) and an annual
additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00)
of income regardless of whether from business, exercise of profession or from
property which in no case shall exceed Five Thousand Pesos (P5,000.00).
In the case of husband and wife, the additional tax herein imposed shall
be based upon the total property owned by them and the total gross receipts or
earnings derived by them.
SECTION 103. Juridical Persons Liable to Community Tax

Every corporation no matter how created or organized, whether domestic or
resident foreign, engaged in or doing business in the Philippines shall pay an
annual community tax of Five Hundred Pesos (P500.00) and an annual
additional tax, which, on no case, shall exceed Ten Thousand Pesos
(P10,000.00) in accordance with the following schedule:
Page No. 104

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a) For every Five Thousand Pesos (P5,000.00) worth of real property

in the Philippines owned by it during the preceding year based on
the valuation used for the payment of the real property tax under
existing laws, found in the assessment rolls of the municipality
where the real property is situated Two Pesos (P2.00); and
b) For every Five Thousand Pesos (P5,000.00) of gross receipts or

earnings derived by it from its business in the Philippines during the
preceding year Two Pesos (P2.00).
104
SECTION 104. Exemptions The following are exempt from the
community tax:
a) Diplomatic and consular representatives; and
b) Transient visitors when their stay in the Philippines does not exceed
three (3) months.
SECTION 105. Time for Payment; Penalties for Delinquency
a) The community tax shall accrue on the first (1 st) day of January of
each year which shall be paid not later than the last day of
February of each year. If a person reaches the age of eighteen (18)
years or otherwise loses the benefit of exemption on or before the
last day of June, he shall be liable for the community tax on the day
he reaches such age or upon the day the exemption ends.
However, if a person reaches the age of eighteen (18) years or
loses the benefit of exemption on or before the last day of March,
he shall have twenty (20) days to pay the community tax without
becoming delinquent.
Person who come to reside in the Philippine or reach the

age of eighteen (18) years on or after the first (1 st) day of July of
any year, or who cease to belong to an exempt class on or after the
same date, shall not be subject to the community tax for that year.
b) 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 day of July shall not
be subject to the community tax for that year.
If the tax is not paid within the time prescribed above, there
shall be added to the unpaid amount an interest of twenty-four
(24%) percent per annum from the due date until it is paid.
SECTION 106. Community Tax Certificate A community tax

certificate shall be issued to every person or corporation upon payment of the
community tax. A community tax certificate may also be issued to any person or
corporation not subject to the community tax upon payment of One Peso (P1.00).
Page No. 105

Ordinance 24
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SECTION 107. 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 form any public authority;
pays any tax or fee; receives any money from 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
105
corporation with whom such transaction is made or business done
or from whom any salary or wage is received to require such
individual to exhibit the community tax certificate.
The presentation of community tax certificate shall not be

required in connection with the registration of a voter.
b) When, through its authorized officers, any corporation subject to the

community tax receives any license, certificate, or permit from any
public authority, pays and tax or fee, receives money from public
funds, or transacts other official business, it shall be the duty of the
public official with whom such transaction is made or business
done, to require such corporation to exhibit the community tax
certificate.
c) The community tax certificate required in the two preceding

paragraphs shall be the one issued for the current year, except for
the period from January until the fifteenth (15 th) of April in each
year, in which case, the certificate issued for the preceding year
shall suffice.
SECTION 108. Deputizing the Barangay Treasurer
a) The Municipal treasurer shall deputize the barangay treasurer to

collect the community tax in their respective jurisdictions: Provided,
however, that said barangay treasurer shall be bonded in
accordance with existing laws.
b) The proceeds of the community tax actually and directly collected

by the municipal treasurer shall accrue entirely to the general fund
of the municipality except the portion to cover the actual cost of
printing which shall accrue to the National Government.
1) Fifty (50%) percent shall accrue to the general fund of the

municipality concerned; and
2) Fifty (50%) percent shall accrue to the barangay where the

tax is collected.
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Chapter 22 TAX ON COCKPITS, COCKFIGHTS

AND COCKPITS PERSONNEL
SECTION 109. All operators, maintainers, or owners shall secure

a Mayors Permit and pay an annual permit fee of Five Thousand
(P5,000.00) Pesos, payable on or before January 20 of each year.
SECTION 110. The following cockpit personnel shall secure an

annual permit and pay the corresponding fee as follows:
106
a) Operator, general manager, promoter, host
or such other terms applied to persons
promoting or hosting cockfights P 200.00
b) Pit Manager 120.00
c) Referees (Sentenciador) 120.00
d) Cashiers 120.00
e) Bet Manager (Maciador/kasador) 120.00
f) Gaffer (Mananari) 70.00
g) Bet Taker (Kristo) 70.00
SECTION 111. Special permit fees shall likewise be paid for the
following:
a) International Derby/day P 5,000.00
b) Special Cockfights (Pintakasis) /3 days 2,000.00
c) Two Cock Derbys/day 2,000.00
d) Three Cock Derbys/day 2,200.00
e) Four Cock Derbys/day 2,500.00
f) Five Cock Derbys/day 3,000.00
SECTION 112. An amusement levy for winning bets shall like

wise be paid as follows:
a) In derbies with winning bet of less than

Four Thousand (P4,000.00) Pesos P 50.00
b) In derbies with winning bets of more than

Four Thousand (P4,000.00) Pesos 100.00
SECTION 113. Cockpit personnel who fails to secure a permit

and pay the corresponding fees shall be penalized by a fine not less than
Five Hundred (P500.00) Pesos nor more than One Thousand (P1,000.00)
Pesos or not more than 30 days imprisonment.
Page No. 107
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SECTION 114. Cockpit managers, maintainers or operators who

fails to secure the permits and pay the corresponding rates as stated
herein shall be penalized by a fine of Five Thousand (P5,000.00) Pesos or
six (6) months imprisonment.
TITLE V SERVICE FEES AND USER CHARGES
Chapter 23 GARBAGE SERVICE CHARGES
107
SECTION 115. Rate of Charges Except as otherwise provided
herein, garbage service charges shall be collected quarterly form every person
(natural or juridical) engage in business, occupation or calling or any undertaking
in the municipality in accordance with the following schedule:
Rate Per Quarter
SCHEDULE A AIRCRAFT AND WATER COMPANIES:
1) Main Office P 1,000.00
2) For every branch office 500.00
SCHEDULE B AMUSEMENT PLACES:
1) Amusement centers and establishments

with coin-operated machines, appliances,
amusement rides and shooting galleries,
side show booths and other similar
establishments with contrivances for the
amusement of customers, per contrivance P 25.00
2) Billiard and/or pool halls, /table 25.00
3) Bowling establishments:
a) Automatic, per lane 30.00
b) Non-automatic, per lane 25.00
4) Casinos 1,000.00
5) Circuses, carnivals and the like 500.00
6) Cockpits 600.00
7) Gymnasiums 100.00
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8) Membership clubs, Associations or

Organizations:
a) Serving foods, drinks and lodging

facilities 400.00
b) Serving foods and drinks without

lodging facilities 200.00
108
9) Night/Day clubs, discos, cocktail lounge or
bars, beer gardens, karaoke or sing-alongs,
cabaret or dance halls 500.00
10) Resorts or other similar establishments 250.00
11) Sauna baths and massage clinics, per

cubicle 25.00
12) Skating rinks 250.00
13) Stadia, sports complexes 250.00
14) Theaters or cinema houses with seating

seating capacity of:
a) More than 2,000 persons 500.00
b) 500 to 2,000 persons 400.00
c) Less than 500 persons 300.00
15) Pelota courts, tennis courts and other

similar nature 50.00
SCHEDULE C ELECTRIC AND POWER COMPANIES:
1) Main office or each power plant P 2,500.00
2) Every branch office thereof 1,000.00
SCHEDULE D FINANCIAL INSTITUTIONS:
1) Banks:
a) Commercial banks (main office) P 750.00
Every branch thereof 400.00
b) Savings bank (main office) 600.00
c) Rural banks 200.00

Page No. 109
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2) Savings and Loan Associations,

Insurance Companies, Pawnshops:
Main office P 500.00
3) Financial and/or lending investors

establishments, money shops:
109
a) Main office 500.00
b) Authorized dealer in foreign

currencies and stock brokers 250.00
SCHEDULE E GASOLINE SERVICE/FILLING STATIONS:
1) Having an area of 1,500 sq. m. or more P 500.00
2) Having an area of more than 1,000 but

less than 1,500 sq. m. 400.00
3) Having an area of 1,000 sq. m. or less 300.00
4) Curb pumps and filling stations 150.00
SCHEDULE F PRIVATE HOSPITALS AND MEDICAL

CLINICS WITH BED CAPACITY FOR:
1) More than 500 persons P 500.00
2) 301 to 500 persons 420.00
3) 151 to 300 persons 360.00
4) 101 to 150 persons 300.00
5) 76 to 100 persons 300.00
6) 51 to 75 persons 300.00
7) 25 to 50 persons 300.00
8) Less than 25 persons 300.00
Animals hospitals and others 100.00
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SCHEDULE G HOTELS, MOTELS, APARTELS, PENSION

INNS, DRIVE INNS, BOARDING HOUSES,
LODGING HOUSES, DORMITORIES,
DWELLINGS AND OTHER SPACES FOR
LEASE OR RENT:
1) Hotels:
a) Five star, per room:
110
1) Single bed P 10.00
2) Double bed 15.00
3) Suite 20.00
b) Four star, per room:
1) Single bed 10.00
2) Double bed 15.00
3) Suite 20.00
c) Three star, per room:
1) Single bed 5.00
2) Double bed 10.00
3) Suite 15.00
2) Motels, and Drive-Inns, per room 25.00
3) Hotels, apartels, pension inns:
a) With air-conditioner, per room:
1) Single bed 20.00
2) Double bed 20.00
b) Without air-conditioner, per room:
1) Single bed 10.00
2) Double bed 10.00
4) Boarding houses, lodging houses, dormitories,

bed spaces (bed capacity) per bed 5.00
Page No. 111

Ordinance 24
Series of 1993
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SCHEDULE H INSTITUTIONS OF LEARNING:
1) Private universities, colleges, schools, and

educational or vocational institutions based
on the total semestral enrollment as follows:
a) 50,000 students or more P 1,000.00
b) 30,000 or more but less than
111
50,000 students 800.00
c) 20,000 or more but less than

30,000 students 750.00
d) 10,000 or more but less than

20,000 students 500.00
e) 5,000 or more but less than

10,000 students 400.00
f) 1,000 or more but less than

5,000 student 300.00
g) 300 or more but less than

1,000 students 150.00
h) Below 300 students 150.00
SCHEDULE I LIQUEFIED PETROLEUM:
Gas Dealer:
1) Marketer P 200.00
2) Dealer 100.00
SCHEDULE J MARKET STALLHOLDER:
1) Public Markets:
a) For each stall with 100 or more

stallholders P 25.00
b) For each stall with less than 100

stallholders 20.00
2) Private Markets:
a) Each stall 25.00
Page No. 112

Ordinance 24
Series of 1993
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Stallholders with more than five (5) square meters

and/or rendering special services such as: pawnshops,
appliances stores, banks, and other similar establishments
shall be excluded under the term stallholders and levied
garbage in accordance with the pertinent provisions of this
Chapter.
SCHEDULE K MEDIA FACILITIES:
112
1) Newspaper, books or magazine publications:
a) Daily newspaper P 500.00
b) Weekly magazine 250.00
c) Books and other magazine publications 150.00
2) Radio Stations 250.00
3) T.V. Stations 500.00
SCHEDULE L TELEGRAPH, TELETYPE, CABLE AND

WIRELESS COMMUNICATION COMPANIES,
ETC.:
1) Main Office P 500.00
2) Every branch/Station thereof 250.00
SCHEDULE M TELEPHONE COMPANIES:
1) Main Office P 2,000.00
2) Every branch/Station thereof 1,000.00
SCHEDULE N TERMINAL GARAGE FOR BUS, TAXI

AND OTHER PUBLIC UTILITY VEHICLES
EXCEPT THOSE USED FOR HOME GARAGE:
1) With an area of 1,000 sq. m. or more P 500.00
2) With an area of 700 or more but less

than 1,000 sq. m. 400.00

than 700 sq. m. 300.00

than 500 sq. m. 200.00
5) With an area of less than 300 sq. m. 100.00
Page No. 113

Ordinance 24
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SCHEDULE O PEDLERS, AMBULANT VENDORS,

EXCEPT DELIVERY VAN OR TRUCK P 25.00
SCHEDULE P ADMINISTRATION OFFICES,

DISPLAY OFFICES AND/OR OFFICES
OF PROFESSIONALS 50.00
SCHEDULE Q FILM SHOOTING, PER DAY 5.00
113
SCHEDULE R PRIVATE WAREHOUSE OR BODEGA 250.00
SCHEDULE S ALL OTHER BUSINESS AND OTHER

SERVICE AGENCIES NOT SPECIFICALLY
MENTIONED ABOVE:
I. Manufacturers, producers and processors:
a) Factory with an aggregate area of:
1,000 sq. m. or more P 1,500.00
500 or more but less than

1,000 sq. m. 1,000.00

500 sq. m. 750.00

200 sq. m. 600.00

100 sq. m. 450.00

50 sq. m. 250.00
Less than 25 sq. m. 100.00
b) Principal/Branch or Sales Office with

an aggregate area of:
Factory is:
With the same Outside the
Locality Locality
Per Quarter Per Quarter
1,000 sq. m. or more P 500.00 P 750.00
500 or more but less

than 1,000 sq. m. 450.00 500.00

than 500 sq. m. 300.00 350.00
Page No. 114
Ordinance 24
Series of 1993
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Factory is:
With the same Outside the
Locality Locality
Per Quarter Per Quarter

than 200 sq. m. P 250.00 P 300.00
50 or more but less
114
than 100 sq. m. 150.00 200.00
25 or more but less

than 50 sq. m. 50.00 100.00
Less than 25 sq. m. 25.00 50.00
II. Exporters/Importers P 500.00
III. Brewers, Distillers, Compounders and

Public Eating Places with an aggregate
area of:
1,000 sq. m. or more P 1,500.00

1,000 sq. m. 1,000.00

500 sq. m. 750.00

200 sq. m. 600.00

100 sq. m. 450.00

50 sq. m. 250.00
Carinderia 50.00
IV. Owners or Operators of Business

Establishments Rendering Services:
a) Business Offices of General Contractors

(Building Specialty Engineering); Manpower
service/employment agencies, private
detective agencies, advertising agencies
with an aggregate area of:
Page No. 115

Ordinance 24
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1,000 sq. m. or more P 1,000.00

1,000 sq. m. 750.00

500 sq. m. 600.00
115
200 sq. m. 450.00

100 sq. m. 250.00

50 sq. m. 100.00
c) Other contractors/business establishments

engaged in rendering services, printers and
publishers with an aggregate area of:
1,000 sq. m. or more P 1,500.00

1,000 sq. m. 1,000.00

500 sq. m. 750.00

200 sq. m. 550.00

100 sq. m. 400.00

50 sq. m. 150.00
V. Independent Wholesalers, Dealers,

Distributors, Repackers and Retailers
With an aggregate area of:
1,000 sq. m. or more P 1,000.00

1,000.00 sq. m. 700.00

500 sq. m. 500.00
Page No. 116
Ordinance 24
Series of 1993
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200 sq. m. P 300.00

100 sq. m. 150.00

50 sq. m. 100.00
116
SECTION 116. Garbage Service Charges for Multiple Business

Where there are two or more kinds of businesses subject to the garbage
charges, conducted in the same place or establishment by the same owner or
operator, the charge to be collected shall be that which has the highest rate
among the businesses concerned plus twenty-five (25%) percent thereof,
provided that the total garbage fee shall not exceed Six Thousand (P6,000.00)
Pesos per annum.
SECTION 117. Manufacturers/producers maintaining or

operating principal offices, factories and/or sales offices in the same
premises For purpose of collection of the garbage charges under Schedule S
(I), manufacturers or producers maintaining their factory, principal or sales offices
in the same premises shall pay the garbage charges based on the total
aggregate of such business premises at rates prescribed under Schedule S (I-A)
of this Chapter.
SECTION 118. Newly Established Business In the case of a

newly started business, the applicable garbage charges shall be computed
proportionately to the quarterly charge.
Chapter 24 GARBAGE SERVICE CHARGES
SECTION 119. Rate of Charges The following fees shall be

collected for the use of parking spaces, facilities owned or operated or portion of
roads or streets declared allotted for parking space by the Municipality.
a) Light Vehicles:
Five (P5.00) Pesos for the first hour plus Two (P2.00) Pesos per
succeeding hour or a fraction thereof.
b) Utility Vehicle:
Five (P5.00) Pesos per hour or a fraction thereof.
c) Delivery Trucks:
Ten (P10.00) Pesos for the first hour plus Five (P5.00) Pesos per
succeeding hour or a fraction thereof.
d) Overnight Parking:
Fifty (P50.00) Pesos from 7:00 p.m. up to 5:00 a.m.

Page No. 117
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Series of 1993
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SECTION 120. Time of Payment The charges prescribed in the

preceding section shall be paid to the Local Treasurer or to a duly designated
collector upon removal of the vehicle from the parking space except night parking
fees, which shall be paid on or before the 20 th of the beginning of the quarter.
SECTION 121. Night Parking Procedure It shall be unlawful for

any motor vehicle owner or operator to use portion of any street, sidewalk or
public places as a private garage or parking space from 10:30 P.M. to 5:30 A.M.
the following day, without securing special permit from the Mayor.
117
Upon proper application and payment of the corresponding fee thereof, a
sticker duly sighed by the mayor and the local treasurer shall be issued to be
displayed conspicuously at the windshield of the vehicle. Violators shall be liable
to pay a fine of Five Hundred Pesos (P500.00).
Chapter 25 STALLED VEHICLES, TOWING, IMPOUNDING AND

OTHER TRAFFIC VIOLATIONS CHARGES
SECTION 122. Stalled Vehicle Charges These shall be collected

from every owner or operator of any stalled motor vehicle in any street within the
jurisdiction of the Municipality the following charges:
a) Stalled vehicle charge P 200.00
b) For towing Charges:
1) Vehicle with gross capacity weight of

4,000 kilograms or less for the first
three (3) kms. or fraction thereof 300.00
For every additional kilometers or

fraction thereof 25.00
2) Vehicles with gross capacity weight of

more than 4,000 kilograms for the first
three (3) kms. or fraction thereof 500.00
For every additional kilometers or

c) Impounding Charges For each day of fraction

thereof that the vehicle remains impounded 50.00
SECTION 123. Traffic Violations, Fines and Charges Violations

of traffic laws, ordinances, rules and regulations, committed within a twelve
month period, reckoned from the date of birth of the licensee, shall subject the
violator to graduated charges and fines as follows:
a) 1st Offense P 50.00
b) 2nd Offense 70.00
c) 3rd Offense 100.00

Page No. 118
Ordinance 24
Series of 1993
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d) 4th Offense One Year suspension of Drivers License
e) 5th Offense Revocation of Drivers License
In case of death, physical injury, or damage to property, the payment of

the afore-cited fines/charges shall not relieve the offender from any civil as well
as criminal liability arising from such death, physical injury or damage to property.
118
SECTION 124. Time of Payment The charges for stalled vehicles
and towing thereof and for other traffic violators, shall be paid to the Treasurer or
its duly authorized deputies within three (3) days from the date of the issuance of
traffic citation ticket, while the impounding charge shall be paid before the vehicle
is released.
SECTION 125. Surcharge Failure to pay the charges for stalled

vehicle and/or towing thereof, within the period prescribed in the preceding
Section shall subject the owner/operator of the vehicle to a daily surcharge of
twenty percent (20%) of the charges imposed for the first two months; thirty
percent (30%) for the third and fourth months; and forty percent (40%) for the fifth
and sixth months, but not to exceed Ten Thousand (P10,000.00) Pesos.
Provided, that if after six (6) months, the charges and surcharges shall not have
been paid by the operator or owner of the vehicle, the same shall be sold at
public auction, the proceeds of which shall be applied to the accumulated
charges and the excess, if any, shall be returned to the operator or owner.
Chapter 26 FEE FOR THE TEMPORARY USE OF

SIDEWALKS AND ALLEYS
SECTION 126. Imposition of Fee Any person who shall

temporarily use and/or occupy the sidewalk or alley or portion thereof municipal-
owned in connection with the construction works and other allowable purposes,
shall first secure a permit from the Municipal Mayor, and pay a fee of Fifty Pesos
(P50.00) for every square meter, per month or fraction thereof.
SECTION 127. Time and Manner of Payment The fees shall be

paid to the Municipal Treasurer upon application of the permit from the Mayor.
SECTION 128. Administrative Provisions The period of

occupancy and/or of sidewalks or alleys or portion thereof shall commence from
the time the permit is issued and shall terminate the completion of the
construction work or upon cancellation of the permit thereof.
SECTION 129. Penalty Any violations of the provisions of this

Chapter shall be punished by a fine of not more than Five Hundred Pesos
(P500.00), imprisonment of not more than one (1) month, or both, at the
discretion of the court.
Page No. 119

Ordinance 24
Series of 1993
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Chapter 27 FEE FOR REGISTRATION OF RELIGIOUS, CIVIC,

SOCIAL AND/OR SPORTS ORGANIZATIONS,
CLUBS, ASSOCIATIONS OR FRATERNITIES
SECTION 130. Imposition of Fee There shall be collected an

annual registration fee of Thirty Pesos (P30.00) for every religious, civic, social
and/or sports organizations, clubs, associations, federation or fraternities
119
organized and/or operating in this municipality for purposes not contrary to laws,
rules and regulations, and for accreditation by the Sanggunian.
SECTION 131. Time of Payment The fee shall be paid to the

Municipal Treasurer within twenty (20) days of January every year before a
certificate of registration is issued by the Municipal Mayor or his duly authorized
representative.
SECTION 132. Surcharge for Late Payment Failure to pay the fee
prescribed in this Chapter within the time required shall subject to taxpayer to a
surcharge of twenty (20%) percent of the original amount of fee due, such
surcharge to be paid at the same time and in the same manner as the fee due.
SECTION 133. Administrative Provisions
a) It shall be the duty of the Officers of the organizations covered

under this Chapter, through their President or Chairman, to register
the name of their organization or association with the Office of the
Municipal Mayor;
b) The application for registration shall be accomplished by a copy of

the Organizations Constitution and By-Laws or in the absence of
which, a joint affidavit to be executed by the Officers of the said
organization stating therein the purpose or purposes for which the
organization is established or formed, together with a copy of the
list of all its members including their respective addresses.
SECTION 134. Exemptions Political organizations including the

Kabataang Barangay, Pambayang Katipunan ng mga Kabataang Barangay
(PKB), Pambarangay Katipunan ng mga Barangay or Association of Barangay
Councils and Barangay Brigades are exempted from the provisions of this
Chapter.
SECTION 135. Penalty Any violations of the provisions of this

Chapter shall be punished by a fine of Five Hundred Pesos (P500.00), or
imprisonment of one month or both fine and imprisonment at the discretion of the
court.
Chapter 28 BURIAL FEES AND CEMETERY CHARGES
SECTION 136. Rental for Public Cemetery Lots or Grave The

following schedule of fees for rental of lot or niche in the public cemeteries of the
municipality is hereby imposed:
a) For each niche or plot for adult, 14 years

and above, per five (5) years to be
collected in advance P 500.00
Page No. 120
Ordinance 24
Series of 1993
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b) For each niche or plot for child below 14 years,

per five (5) years to be collected in advance P 500.00
c) For each excavation permit for burial of:
1) Adult, 14 years and above, for a period

of five (5) years without any extension 75.00
120
2) Child, below 14 years old, for a period of
five (5) years without any extension 30.00
d) For renewal of at lease for another five (5) years

after the lapse of the first five 95) years, for adult 500.00
e) For renewal of lease for another five (5) years after

The laps of the first five (5) years, for child below
14 years of age 500.00
Provided, that failure to make renewal payment on the occupied lot or

rented lot after the lapse of five (5) years and thirty (30) days grace period from
the date of lease, the Municipal Mayor or his duly authorized representative may
declare the lot vacant even without prior verification, for public interest, or for use
of another lease for burial purposes, and to order the demolition of every
structure constructed thereof.
SECTION 137. Charges imposed for the occupancy of a vault

within the Multi-Level Toms constructed in all public cemeteries in the
Municipality
a) For each adult cadaver, 14 years old and above

of a bonafide resident of the Municipality for the
last six (6) months prior to the date of his/her
death, which is sought to be buried in the Multi-
Storey Tombs, the cost of rental for a five-year
period to be paid in advance and without any
extension, shall be P 225.00
b) For each adult cadaver, 14 years old and above,

who is a non-resident of the Municipality, which is
sought to be buried in the Multi-Storey Tombs, the
cost of rental for a five (5) year period to be paid
in advance and without any extension, shall be 600.00
c) For each child cadaver, below 14 years old of a

bonafide resident of the Municipality for the last
six (6) months prior to the time of his/her death
which is sought to be buried in the Multi-Storey
Tombs, the cost of rental for a period of five (5)
years to be paid in advance, and without any
extension, shall be as follows:
Page No. 121

Ordinance 24
Series of 1993
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1) 1.50 m. x .70 m. x .60 m. P 150.00
2) 1.00 m. x .70 m. x .60 m. 75.00
d) For each child cadaver, below 14 years old,

non-resident of the municipality, which is
sought to be buried in the Multi-Storey Tombs,
121
the cost of rental for a period to be paid in
advance, and without any extension, shall be 400.00
After the laps of five (5) years from the date of lease, the Municipal Mayor
or his duly authorized representative shall declare the vault vacant for public
interest or for the use of another lease for burial purposes, and shall order the
exhumation of the remains therein:
a) For transfer to common graves free of charge, or;
b) For transfer to skeleton vault for five (5) years

payable in advance at the rate of P 100.00
All revenues and/or income derived from the occupancy of vaults

constructed by the government shall revert to the general fund.

Municipal Treasurer upon application for a burial permit prior to the construction
thereon of any structure whether permanent or temporary, or to the interment of
the deceased.
SECTION 139. Surcharge for the Late Payment Failure to pay the
fee prescribed in this Chapter within the time required shall subject the taxpayer
to a surcharge of twenty (20%) percent of the original amount of fees due, such
surcharge to be paid at the time and in same manner as the fees due.
SECTION 140. Interest for Late Payment In addition to the

surcharge imposed herein, there shall be imposed an interest of five (5%)
percent per annum form the due date until the fee is fully paid.
Where an extension of time for the payment of the fee has teen 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.
a) Permit to Construct Any construction of whatever kind or nature in

the public cemetery whether for temporary or permanent use, shall
only be allowed after the approval of a permit issued by the
Municipal Mayor, upon recommendation of the Municipal Health
Office.
b) Renewal of Lease In case a lease intends to renew the lease

after its termination, he must inform the Municipal Treasurer within
thirty (30) days before the expiry date of the lease, and shall pay
the corresponding rental fees therefor.
Page No. 122
Ordinance 24
Series of 1993
x------------------x
It shall also be the duty of the Municipal Treasurer to prepare and

submit to the Municipal Mayor a list of the leases that are to expire
five (5) days prior to the expiration date. The Municipal Treasurer
shall send a reminder to the lessee of the expiration of his lease,
two weeks prior to the expiration date of the lease.
122
c) Register The Municipal Treasurer shall keep a register of account
of the cemetery, together with such additional information as may
be required by the Sangguniang Bayan.
Chapter 29 LOCAL REGISTRY FEES
SECTION 142. Imposition of Fees There shall be collected for

services rendered by the Local Civil Registrar of this Municipality the following
fee:
a) Marriage Fees:
1) Marriage Application Form and Contract P 30.00
2) Marriage Application Filing Fee 50.00
3) Marriage License Fee 30.00
4) Family Counseling Fee 20.00
b) Filing and Registration Fees for:
1) Election of Philippine Citizenship P 200.00
2) Decree of Adoption 50.00
3) Decree of Foreign Adoption 150.00
4) Naturalization 500.00
5) Legal Separation 150.00
6) Divorce 150.00
7) Annulment of Marriage 200.00
8) Legitimation 50.00
9) Emancipation of Minors 50.00
10) Judicial Recognition 30.00
11) Paternity Filiation 50.00
12) Guardianship 50.00
13) Aliases 150.00

Page No. 123
Ordinance 24
Series of 1993
x------------------x
14) Repatriation P 150.00
15) Judicial Order for Correction of Entry 100.00
16) Deed of Acknowledgment 50.00
123
17) Marriage Contract 50.00
18) Delayed Registration of Birth

(One year and above) 100.00
19) Delayed Registration of Death and

Marriage (One (1) month not more
than one (1) year) 100.00
(delayed for one (1) year or more) 150.00
c) For the Issuance of Certification of the Following:
1) Document Authentication P 30.00
2) Civil Status 30.00
3) Other Records/Document registration 50.00
4) Non-availability of Records 20.00
d) Issuance of Copy/Copies of:
1) Civil Registry Legal Documents (/page) P 30.00
2) Birth Certificate 30.00
3) Death Certificate 20.00
4) Marriage Certificate 50.00
e) For Rendition of the Following Administrative Services:
1) Record Verification P 30.00
2) Special Fee for Rush Issuance of Marriage

and Death Copies 50.00
3) Solemnization Fee 30.00
SECTION 143. Burial, Exhumation, Embalming and Transfer of

Cadaver Fees Any person applying for burial permit, exhumation, embalming
or transfer of cadaver from other territories to the municipality, shall pay the fees
as follows;
Page No. 124

Ordinance 24
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a) Burial Permit Fee P 10.00
b) Permit Fee for Exhumation (cadaver or remains) 50.00
c) Entrance permit fee for cadaver or remains

sought to be buried in public or private
124
cemeteries within the Municipality coming
from other cities or municipalities 100.00
d) For every embalming of a cadaver, a permit

fee shall be paid by embalmer 30.00
SECTION 144. Exemption The fee imposed in this Chapter 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.
b) Burial permit for a paupers burial, per recommendation of the

Municipal Mayor.

Municipal Treasurer before the registration or issuance of the permit, license or
certified copy of local registry records or documents.
a) All applicants for marriage license must first secure a certification

from the Family Planning Coordinating Council of the Municipality
stating that they are informed and aware of the importance of family
planning counseling.
b) With the exemption of Articulos Mortis, no marriage license shall

be issued by the Local Civil Registrar unless the applicant presents
a certification from the Family Planning Coordinating Council of the
Municipality.
Chapter 30 SERVICE FEES
SECTION 147. Imposition of Fees There shall be collected the

following fees from every person requesting for copies of official records and
documents from any offices of this municipality:
1) For every one hundred (100) words or fraction

thereof, typewritten (not including the certificate
and any notation) P 5.00
2) Where the copy to be furnished is in printed

form, in whole or in part, for each page, (double
this fee if there are pages in sheet) 5.00
3) For each certificate of correctness (with seal of

office) written on the copy or attached thereto 10.00
Page No. 125
Ordinance 24
Series of 1993
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4) For certifying the official act of a municipal judge

or other judicial certificate, with seal P 10.00
5) For certified copies of any paper, record, decree,

judgment or entry of which any person is entitled
to demand and receive a copy (in connection
125
with judicial proceedings), for each one hundred
(100) words 10.00
6) Xerox copy of any other copy produced by

copying machine, per page 5.00
7) Photo copy, per page 5.00
SECTION 148. Exemption The fees imposed in this Chapter shall

not be collected for copies furnished to other bureaus, offices, and branches of
the government for official business except those required by the Court at the
request of the litigants, in which case, charges shall be in accordance with the
schedule in section 140.

Municipal Treasurer at the time the request, written or otherwise, for the issuance
of a copy of any municipal record or document is made.
SECTION 150. Penalty Violation of any provision of this Chapter

shall be punished by a fine of not more than Two Hundred Pesos (P200.00) or
imprisonment of not more than two (2) months, or both, at the discretion of the
Court.
Chapter 31 MUNICIPAL HOSPITAL SERVICE FEES
SECTION 151. Imposition of Municipal Hospital Service Fees

The following schedule of fees is hereby imposed for services or facilities
rendered by the Municipal Hospital:
I. MEDICAL FEES:
IN PATIENTS:
1) Ward (Room) P 30.00
2) Delivery Room 110.00
3) Normal Delivery (Exclusive Medicine) 330.00
4) Abnormal Delivery (Exclusive Medicine) 440.00
5) Nursery 20.00
Page No. 126

Ordinance 24
Series of 1993
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OUT PATIENT SERVICE:
1) P.E. Consultation and Prescription

(Exclusive Lab. And other specific exam.) P 20.00
2) Hypodermic, IM Injection (Exclusive Medicine) 5.00
126
3) Intravenous Injection (Exclusive Medicine) 10.00
4) General Surgical Dressing:
Small P 10.00
Medium 12.00
Large 15.00
Cotton Balls 0.25/pc.
5) Suturing of Wound:
Large wound (3 cm. and larger) Number of suture x 10.00

plus number of dressing
Circumcision P 110.00
Ingrown Toenail 120.00
Ambulance Fees 40.00 flag down (3.00/km.)
Electric Fan/day 10.00
Electricity for TV/day 15.00
Oxygen per tank 90.00 (9.60/hour)
ECG 50.00
II. DENTAL SERVICES:
a) Extraction per tooth (including Anesthesia)
1) Simple P 35.00
2) Complicated 80.00
b) Temporary Filling per Tooth 20.00
c) Permanent Filling per Tooth (Amalgam) 40.00
1) Silicate Cement P 40.00
2) Composite Filling 40.00

Page No. 127
Ordinance 24
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3) Cementation P 30.00
4) Prophylaxis 40.00
d) Gum Treatment:
127
1) Initial P 25.00
2) 2nd Treatment 20.00
e) Dental X-ray 60.00/film
III. X-RAY EXAMINATION FEES:
a) Chest X-Ray (PA):
14 x 17 P 80.00
14 x 14 80.00
11 x 14 80.00
10 x 12 60.00
8 x 10 60.00
b) Thoracic Cage
14 x 17 P 90.00
14 x 14 90.00
11 X 14 90.00
10 X 12 80.00
8 X 10 80.00
c) Thorace Lumber (AP lateral)
14 x 17 P 120.00
14 x 14 120.00
11 x 14 100.00
d) Lumbo Sacral (AP Lateral) P 120.00
e) Skull P 120.00
f) Skull Paranasil Sinuses (3 cs.)
10 x 12 P 140.00
Page No. 128
Ordinance 24
Series of 1993
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g) Extremities, Long Bones, AP Lateral

Hand and Wrist P 100.00
h) KUB
128
14 x 17 P 90.00
i) Plain Abdomen
14 x 17 P 90.00
10 x 12 90.00
j) IUD
14 x 17 (1 pc.) P 320.00
10 x 12 (4 pcs.) 320.00
Pedia
10 x 12 (5 pcs.) P 300.00
k) Upper GI Series
14 x 17 (1 pc.) P 300.00
10 x 12 (4 pcs.) 300.00
l) Oral Cholecystography
10 x 12 (3 pcs.) P 200.00
(w/medication)
Pedia
10 x 12 (3 pcs.) 150.00
m) Chole GI Series
14 x 17 (1 pc.) P 320.00
10 x 12 (4 pcs.) 320.00
8 x 10 (1 pc.) 320.00
IV. LABORATORY EXAMINATION FEES:
a) Blood Chemistry
1) Fasting Blood Sugar P 40.00
2) EUN 60.00
3) Cholesterol 55.00
Page No. 129
Ordinance 24
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4) Creatinine P 50.00
5) Uric Acid 50.00
6) SGOT 50.00
129
7) SGPT 50.00
8) Total Bilirubin 70.00
9) Total Protein A/G Ratic 50.00
b) Hematology
1) Complete Blood Count P 30.00
2) hemoglobin/Hematocrit
Determination 15.00 @
3) WBC, Differential Count 15.00 @
4) RBC Count 10.00
5) ESR 10.00
6) Bleeding Time/Clotting time 10.00 @
7) Thrombecyte Count (Platelet) 15.00
8) Malaria Detection 15.00
c) Parasitology
1) Routine Steel Examination P 20.00
d) Clinical Microscopy
1) Routine Urinalysis P 25.00
2) Pregnancy Test 50.00
e) Blood Banking
1) ABO RH Typing P 45.00
2) Cross Matching 100.00
f) Immunology P 70.00
1) Widal Test P 70.00
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g) Bacteriology
1) Acid Fast Stain Smear (TB-Leprosy) P 40.00
2) Gram Stain Smear P 35.00
130
3) Pap Smear 50.00
SECTION 152. Time and Manner of Payment The fees herein

imposed shall be paid upon application or after the extension of service. In no
case shall deposit be required in emergency cases requiring immediate medical
attention.
SECTION 153. Exemptions Residents of Malabon who are

certified as indigents by the Municipal Social Welfare and Development Officer
and upon certification of the Municipal Mayor may be exempted from the
payment of any fees in this schedule.
Chapter 32 PUBLIC UTILITY CHARGES
SECTION 154. Definitions
a) Public Market refers to any place, building or structure of any

kind, designated as such by the Sangguniang Bayan.
b) Public Premises refers to any space in the market compound,

part of the market lot consisting of bare ground, not covered by
market building, usually occupied by transient vendors specially
during market day.
c) Market Stall refers to any allotted space or booth in the public

market where merchandise of any kind is sold or offered for sale.
d) Market Section refers to a subdivision of the market, housing one

class or group of allied goods, commodities or merchandise.
SECTION 155. Market Sections For purposes of this Section, the

public market of this Municipality shall be divided as follows:
1) Fish Section Fresh fish, clams, oysters, lobsters, shrimps,

seaweeds, and other seafoods or marine products.
2) Meat Section Fresh Meat, from cow, carabao, horses, goat,

sheep, swine and fowls.
3) Dry Goods Section All kinds of textiles, ready-made dresses and

apparels, toiletries and novelties, laces, kitchen wares, handbags,
bags, school and office supplies, canned goods and the like.
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4) Grocery and Sari-sari Store Section All kinds of cakes, butter,

cheese, confectioneries, candies, canned or bottled food,
beverages, softdrinks, flour, rice, oatmeal, jam, bacon, sugar, nuts,
sauce, onions, garlic, potatoes, eggs, toilet articles, smoked fish,
131
fried fish, salt, soap, and other household or food products,
including firewood and charcoal.
5) Vegetable and Fruit Section All kinds of vegetables, fruits and root
crops.
6) Eateries and Cooked Food Section All kinds of cooked foods,

including refreshments and cakes.
7) Poultry Products Section Chicken, ducks, birds, duckling or

piglets.
8) Footwear section Shoes, slippers and the like.
9) Cigarettes Cigars (Tobaco), cigarettes and the like.
SECTION 156. Imposition of Fees There shall be collected the

following market fees:
CATEGORY I
a) AS PER SECTION: RATE
Dry Goods P 6.50 per sq. m. / day
Grocery 7.00 per sq. m. / day
Meat 9.00 per sq. m. / day
Fish 9.00 per sq. m. / day
Carinderia 8.00 per sq. m. / day
Footwear 6.50 per sq. m. / day
Fruit 7.00 per sq. m. / day
Cigarettes 7.50 per sq. m. / day
PROVIDED, that the rate of rentals for Talipapa (Category C) owned and
operated by the Municipality shall be at the flat rate of P2.00 per 80 x 75 cm.
space, irrespective of sections.
b) AS PER SECTION: RATE
Front Corner Stalls rows along the front Plus twenty (20%)
of the market facing the market periphery percent of the
or streets. prescribed rate.
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Ordinance 24
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Front Stalls rows along the front of the Plus fifteen (15%)
market, facing the market periphery or percent of the
streets. prescribed rate.
132
Inside corner stalls Plus ten (10%)
percent of the
prescribed rate.
c) MARKET ENTRANCE FEE In lieu of the regular market fee,

based on the space occupied, a market entrance fee shall be
collected from transient vendors or the commodities listed below
with the corresponding rates as follows:
Fish and other Seaweeds
1) Per tubs of Tambacol, Maliputo,

Lumulukso, Lapu-lapu, Maya-maya,
Muslo, Pipikat, and the like P 0.50
2) For every standard basket (60 cm.

diameter by 20 cm. depth) or its
equivalent of Tulingan, Hiwas,
Galunggong, Miralya and the like P 1.00
3) For every standard basket or its

equivalent of small shrimps and the like P 1.00
4) For every standard basket or tub

(banyera) of dried shrimp (hipon or hibi) P 2.00
5) For every standard pot of cooked

Tulingan, Hiwas, Galunggong and the like P 1.00
6) For every standard box (50 cm. long by

25 cm. wide and 20 cm. deep) or its
equivalent of salted fish such as Hawot,
Tinapa, Sapsap, Malubaybay and the like P 1.00
7) For every can (kerosene can of 5 gallons

capacity) of Alamang, Apta and Bagoong P 1.00
8) For every standard basket or balanan of

Tawilis, Bia, Kanduli, Bia-bia-an, Bangus,
Alimasag, Sugpo and the like P 1.00
9) For every standard basket (or its equivalent)

or any other kind of fish or seafoods not
herein specified P 1.00
Fruits and Vegetables
1) For fruits and vegetables, the market entrance fee shall be

two (2%) percent of its selling or prevailing market price;
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2) The transfer of and vegetables from one vehicle shall be

deemed as sale transaction if done within the market
compound or in any place outside of it, which is designated
133
as a market area and shall be subject also to the payment of
the market entrance fee mentioned above.
Miscellaneous Commodities
1) For every sack of rice P 0.50
2) For every sack of coffee, soybeans (utaw)

peanuts, balatong, kibal and the like 1.00
3) For every sack of salt 0.50
4) For every sack of rice bran (ipa), trigo,

palyat, and the like 0.20
5) For every can of brown sugar 0.50
6) For every head of chicken, duck, goose,

turkey and the like 0.30
7) For every head of fighting cock 0.50
8) For every piece of sawali (2m x 4m) 0.50
9) For every jeep load of pot and jars 2.00
10) For every one hundred (100) eggs of chicken

or duck 1.00
11) For all other similar items not specified above,

the fee shall be equivalent to two (2%)
percent of its selling or prevailing market price.
Other
1) Gilt weanling, or piglet, per head P 2.00
2) Swine or pig (more than 30 kgs.) 5.00
3) Goats, sheeps, or dog per head 2.00
In case the vendor from whom an entrance fee was collected,

occupies any space with an area in excess of what he paid for, he shall be
required to pay the correct amount of the fee due thereon less what he
may have already paid as entrance fee.
Duly licensed suppliers or distributors of goods, commodities, or

general merchandise or pertinent occupants when they bring in goods,
commodities or merchandise to replenish or augment their stock, shall not
be considered as transient vendors required to pay the market fee herein
authorized.
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Ordinance 24
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SECTION 157. Time and Manner of Payment:
134
a) For Stalls The fee for the rental of market stalls shall be applied to
the Municipal Treasurer or his duly authorized representative within
the first twenty (20) days of each month. In case of a new lease, the
rental due for the month in which the lease starts, shall be paid
before occupancy of the stall.
b) For Occupancy of Market Premises The fee for the occupancy of

market premises shall be paid daily, in advance, before any
commodity or merchandise is sold within the market premises.
c) For Market Entrance Fee The fee shall be collected at the gate of
the public market before the transient vendors are allowed to sell
their goods inside the market premises.
SECTION 158. Issuance of Official Receipt and Cash Tickets

The Municipal Treasurer or his duly authorized representative shall issue an
official receipt as evidence of payment of rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or

transient vendor and his name shall be written on the back thereof. The cash
ticket shall pertain only to the person buying the same and shall be good only for
the space of the market premises to which he is assigned. If a vendor disposes
of his merchandise by wholesale to another vendor, the latter shall purchase new
tickets if he sells the merchandise, even if such sale is done in the same place
occupied by the previous vendor.
The cash tickets issued shall be torn in half, one-half to be given to the
space occupant or vendor, and the other half to be retained by the market
collector who shall deliver the same to the Municipal Treasurer for counter-
checking against his record of cash tickets issued by him for that day.
SECTION 159. Surcharge for the Late Payment of Fees:
a) The lessee of a stall, who fails to pay the monthly rental fee within
the prescribed period, shall pay a surcharge of twenty-five (25%)
percent of the total rent due. Failure to pay the rental fee for three
(3) consecutive months shall cause automatic cancellation of the
contract of lease of stall without prejudice to suing the lessee for
the unpaid rents of the expense of the lessee. The stall shall be
declared vacant and subject to adjudication.
b) Any person occupying space in the market premises without first

paying the fee imposed in this chapter shall pay three (3) times as
much as the regular rate for the space occupied.
SECTION 160. Adjudication of Stalls:
a) Lease Period The contract of lease for a stall shall be for a period
of five (5) years, renewable upon its expiration, unless revoked in
accordance with the provisions of this Chapter.
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Ordinance 24
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b) Notice of Vacancy Notice of vacant or newly constructed stalls

shall be made for a period of ten (10) days immediately preceding
135
the date fixed for their award to qualified applicants to appraise the
public of the fact that such fixed space is unoccupied and available
for lease. Such notice shall be posted conspicuously on the
unoccupy shall and the bulletin board of the market. The notice of
vacancy shall be written on cardboard, thick paper or any other
suitable material and shall be in the following form:
NOTICE
Notice is hereby given that Stall No. ____________, Building

(or Pavilion) No. _________ of the ____________ market is vacant
(or will be vacated on ______________, 19___). Any person, 21
years of age or more and is not legally incapacitated, desiring to
lease this stall, shall file an application therefore on the prescribed
form (copies may be obtained from the Office of the Municipal
Treasurer during office hours and before 12:00 oclock noon of
____________________, 19___). In case there are more than one
applicant, the award of the lease vacant shall be determined thru
drawing of lots to be conducted on ________________, 19___, at
12:00 oclock noon at the Office of the Municipal Treasurer by the
Market Committee. This shall is found in the ________________
Section and intended for the sale of _____________________.
____________________
Municipal Treasurer
c) Application for Lease:
1) The application shall be under oath. It shall be submitted to

the Office of the Municipal Treasurer by the applicant either
in person or through his or her attorney.
2) It shall be the duty of the Municipal Treasurer to keep a

register book showing the name and addresses of all
applicants for a stall, the number and description of the stall
applied for, and the date and hour of the receipt by the
Treasurer of each application. It shall be also be the duty of
the Treasurer to acknowledge receipt of the application
setting forth therein the time and date of receipt thereof.
3) The application shall be substantially in the following form:
Page No. 136

Ordinance 24
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APPLICATION OF LEASE MARKET STALL
136
________________
Address
________________
Date
The Municipal Treasurer

Municipality of _______
Sir:
I hereby apply under the following contract for the lease of

Stall No. ________ of the market. I am _____________ years of
age, a citizen of the _____________________________ and
residing at _____________________________.
Should the above mentioned stall be leased to me in

accordance with the market rules and regulations. I promise to hold
the same under the following conditions:
1) That while I am occupying or leasing this stall (or stalls), I

shall at all times have my picture and that of my helper (or
those of my helpers) conveniently framed and hung
conspicuously in the stall.
2) That I shall keep the stall (or stalls) at all times in good
sanitary condition and comply strictly with all sanitary and
market rules and regulations now existing or which may
hereafter be promulgated.
3) I shall pay the corresponding rents for the stall (or stalls) also
in the manner prescribed by existing ordinances.
4) The business to be conducted in the stall (or stalls) shall

belong exclusively to me.
5) In case I engage helpers, I shall nevertheless personally

conduct my business and be present at the stall (or stalls).
6) I shall not sell or transfer my privilege to the stall (or stalls) or

otherwise permit another person to conduct business herein.
7) Any violation on my part or on the part of my helpers of the

foregoing conditions shall be sufficient cause for the market
authorities to cancel this contract.
Very respectfully,
___________________
Applicant
Page No. 137

Ordinance 24
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I, ____________________________, do hereby state that I

am the person who signed the foregoing application; That I have
137
read the same; and that the contents thereof are true to the best of
my own knowledge.
__________________
Applicant
___________________
TIN
SUBSCRIBED AND SWORN to before me in the

Municipality of _________, Province of ___________, Philippines,
this _____ day of _________, 19___. Applicant-affiant issued at
_________________ on ____________, 19___.
__________________
Official Title
4) Applicants who are Filipino citizens shall have preference in

the lease of public market stalls. If on the last day set for
filing applications, there is no application from a Filipino
citizen, the posting of the Notice of Vacancy prescribed
above shall be repeated for another ten (10) days period. If
after the expiration of that period there is still no Filipino
applicant, the stall affected may be leased to any alien
applicant who filed his application first. If there are several
alien applicants, the adjudication of the stall shall be made
thru drawing of lots to be conducted by the Market
Committee.
In case there is only one Filipino applicant, the stall applied

for shall be adjudicated to him. If there are several Filipino
applicants for the same stall, the adjudication of the stall
shall be made through drawing of lots to be conducted by
the Market Committee on the date and hour specified in the
notice. The result of the drawing of lots shall be reported
immediately by the Committee to the Municipal Treasurer
concerned for appropriate action.
5) The successful applicant shall furnish the Municipal

Treasurer two (2) copies of his/her picture immediately after
the award of the lease. It shall be the duty of the Treasurer to
affix one copy of the picture to the application and the other
copy to the record card kept for that purpose.
6) Appeals Any applicant who is not satisfied with the

adjudication made by the Municipal Treasurer or the Market
Committee of the Stall applied for, may file on appeal with
the Municipal Mayor who shall decide the same within thirty
(30) days and whose decision is final.
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Ordinance 24
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SECTION 161. Miscellaneous Provisions on Stall:
138
a) Vacancy of stall before expiration of the lease If for any reason, a
stallholder or lease discontinues or is required to discontinue his
business before his lease contract expires, such stall shall be
considered vacant and its occupancy thereafter shall be disposed
of in the manner herein prescribed.
b) Partnership with stallholder Any market stallholder who enters

business partnership with any party after he acquires the right to
lease such stall have no authority to transfer to his partner or
partners the right to occupy the stall. In case of death or any legal
disability of such holder to continue in his business, the surviving
partners may be authorized to continue in his business, the
surviving partners may be authorized to continue occupying the
stall for a period not exceeding sixty (60) days within which he wind
up the business of the partnership. If the surviving partner is
qualified to occupy a stall under the provisions hereof, and the
spouse, partner, or son, daughter or relative within the third degree
of consanguinity of affinity of the deceased is not applying for the
stall, he shall be given the preference to continue occupying the
stall concerned if he or she applies for it.
c) Lessee to personally administer his stall Any person who has

awarded the right to lease a market stall in accordance with the
provisions hereof, shall occupy, administer and he present
personally at his stall or stalls, he may employ helpers who must be
citizens of the Philippines, including but not limited to his spouse,
parents and children who are actually living with him and who are
not disqualified under the provisions hereof. The person to be
employed as helpers shall, under no circumstances, be person with
whom the stallholder has any commercial relation or transaction.
d) Dummies Sub-lease of stalls In any case where the person

registered to be the holder of lessee of a stall in the public market,
is found to be not the person who is actually occupying said stall,
the lease of such stall shall be cancelled, if upon investigation such
holder shall be found to have sub-leased his stall to another person
or to have connived with such person so that the latter may, for any
reason, be able to occupy the said stall.
SECTION 162. Responsibility for Market Administration The

Municipal Treasurer shall exercise direct and immediate supervision and control
over the municipal public market and personnel thereof, including those whose
duties concern the maintenance and upkeep of the market and market premises,
in accordance with existing ordinances and other pertinent rules and regulations.
SECTION 163. Creation of Market Committee There is hereby

created a permanent Market Committee composed of the Municipal Treasurer, as
Chairman, a representative each of the Mayor, the Sangguniang Bayan, and the
Market vendors to be appointed by the Mayor, as members. The committee shall
conduct the drawing of lots and opening of bids in connection with adjudication of
vacant or newly constructed stalls in the municipal market and to certify to the
Municipal Treasurer of the results thereof.
Page No. 139
Ordinance 24
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SECTION 164. Rules and Regulations:
139
a) The peddling or sale outside the public market site or premises or
foodstuffs, which easily deteriorate like fish, and meat, is hereby
prohibited.
b) No person shall utilize the public market or any part thereof for
residential purposes.
c) It shall be unlawful for any person to peddle, hawk, sell or offer for
sale, or expose for sale, any article in the passageway (pasilio)
used by purchasers in the market premises.
d) It shall be unlawful for any person to resist, obstruct, annoy or

impede any market employee or personnel in the performance of
his duties; nor shall parents allow their children to play in or around
their stalls or in the market premises.
e) It shall be unlawful for any person to drink, serve or dispense liquor

or any intoxicating drinks within the premises of the public market at
any time of the day.
f) No merchandise or articles shall be sold, offered for sale or

exposed for sale in the public market unless the same was legally
acquired by the vendor or stall holder and that taxes of any kind
due thereon had been paid.
g) It shall be unlawful for any lessee to remove or construct, electrical

wiring, or water connection without prior permit from the market
administrator and approved by the Municipal Treasurer.
h) This municipality shall not be responsible to the occupants of stalls

for any loss or damage caused by fire, theft, robbery, force
majeure or any other cause. All articles or merchandise left in the
public market during closure time shall be at the risk of the
stallholder or owner thereof.
i) All articles abandoned in any public market buildings in violation of

any provision of this Article or any regulation or rule on the
management of the Market Administrator or his subordinates to
take custody thereof. In case, the articles are claimed within twenty-
four (24) hours thereafter, they shall be disposed of in the manner
directed by the Treasurer, who may also in his discretion, cause the
criminal prosecution of the guilty party, or merely warn him against
future violation. In case where the articles have no deteriorated and
are not claimed within the time herein fixed, said articles shall be
sold at public auction, and the proceeds thereof shall be disposed
in accordance with law.
SECTION 165. Applicability Clause Existing laws, ordinances,

rules and regulations pertaining to the public market and its premises are hereby
adopted as part of this Chapter.
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Ordinance 24
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SECTION 166. Penalty Any violation of the provisions of this

Chapter shall be punished by a fine of not less than five hundred (P500.00)
140
pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not
less than one (1) month but not exceeding six (6) months, or both, at the
Chapter 33 SLAUGHTER AND CORRAL FEES
SECTION 167. Imposition of Fees:
a) Permit Fee to Slaughter Before any animal is slaughtered for

public consumption, a permit therefore shall be secured from the
Municipal Health Officer concerned or his duly authorized
representative who will determine whether the animal or fowl is fit
for human consumption, thru the Municipal Treasurer upon
payment of the corresponding fee, as follows:
a) Large Cattle P 5.00
b) Hogs 3.00
c) Goats 2.00
d) Sheep 2.00
e) Others 2.00
b) Slaughter Fee The fee shall be paid to cover the cost of services
on the slaughter of animals at the Municipal slaughterhouse, in
accordance with the following rates:
1) For public consumption, per kilo: Per Kilo
b) Hogs 0.03
c) Sheeps 0.02
d) Goats 0.02
e) Others 0.02
2) For home consumption, per head: Per Head
b) Hogs 1.50
c) Sheeps 1.00
d) Goats 1.00
e) Others 1.00
Page No. 141
Ordinance 24
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3) Corral fee, head, per day or

fraction thereof:
141
b) Hogs 0.30
c) Sheeps 0.20
d) Goats 0.20
e) Others 0.20
SECTION 168. Prohibitions Permit to slaughter shall not be

granted nor the corresponding fee collected on animals condemned by the
Municipal Health Officer.
SECTION 169. Time of Payment:
a) Permit Fee The fee shall be paid to the Municipal Treasurer upon
application for a permit to slaughter with the Municipal Health
Officer.
b) Slaughter Fee The fee shall be paid to the Municipal Treasurer or

his authorized representative before the slaughtered animal is
removed form the public slaughterhouse, or before the slaughtering
of the animal if it takes place elsewhere outside the
slaughterhouses.
c) Corral Fee The fee shall be paid to the Municipal Treasurer

before the animal is kept in the Municipal corral or in any place
designated as such. If the animal is kept in the corral 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 170. Administrative Provisions:
a) The slaughter, of any kind of animal intended for sale shall be done
only in the Municipal Slaughterhouse designated as such by the
Sangguniang Bayan. The slaughter of animals intended for home
consumption may be done elsewhere, except large cattle which
shall be slaughtered only in the public slaughterhouse. The animal
slaughtered for home consumption shall not be sold or offered for
sale.
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Ordinance 24
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b) Before issuing the permit for the slaughter of large cattle, the
Municipal Treasurer shall require for branded cattle, the production
142
of the certificate of ownership if the owner is applicant, or the
original certificate of ownership and certificate of transfer showing
title in the name of the person applying for the permit if he is not the
original owner. If the applicant is not the original owner, and there is
no certificate of transfer made in his favor, one such certificate shall
be issued and the corresponding fee be collected therefor. For
unbranded cattle that have not yet reached the age of branding, the
Municipal Treasurer shall require such evidence as will be
satisfactory to him regarding the ownership of the animal for which
permit to slaughter has been requested.
c) Before any animal is slaughtered for public consumption, a permit

therefor shall be secured from the Municipal health Officer or his
duly authorized representative, through the Municipal Treasurer, the
permit shall bear the date and month of issue and the stamp of the
Municipal Health Officer, as well as the page of the book in which
said permit number is entered and wherein the name of the
permitted, the kind and sex of the animal to be slaughtered
appears.
d) The permit to slaughtered as herein required shall be kept by the

owner to be posted in a conspicuous place in his/her stall at all
times.
SECTION 171. Penalty Any violation of the provision of this

Chapter shall be punished by a fine of not less than five hundred (P500.00)
pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not
less than one (1) month but not exceeding two (2) months, or both, at the
discretion of the Court.
Chapter 34 MOTORIZED TRICYCLE FRANCHISE

AND REGULATORY FEES
SECTION 172. Franchise and Supervision Fee on Motorized

Tricycle for Hire Operators of motorized tricycle for hire shall be imposed the
following fees:
a) Franchise Fee per Unit P 200.00/annum
b) Mayors Permit Fee per Unit 50.00/annum
c) Annual Sticker per Unit 50.00/annum
d) Supervision Fee per Unit 40.00/annum
e) Filing Fee 10.00/annum
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Ordinance 24
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SECTION 173. Time and Manner of Payment Operators shall

register their motorized tricycle on the anniversary date of registration or upon
143
application of a specific area of operation in accordance with regulatory
ordinances of the Municipal Franchising and Regulatory Boards (MTFRB) who
shall forthwith issue the corresponding order of payment to the operator who
shall pay the same to the Municipal Treasurer. In case of late registration, a
surcharge of twenty-five (25%) percent on the specific franchise fee and Mayors
Permit Fee shall be imposed.
Operators of motorized tricycles who shall be found operating in the

territorial jurisdiction of the Municipality without securing authorization and paying
the corresponding fees shall be penalized by a fine of not less than One
Thousand Pesos (P1,000.00), but not more than Five Thousand Pesos
(P5,000.00), or imprisonment of not less than thirty (30) days but not more than
three (3) months.
In addition to the penalty of cancellation of the franchise (MTOP), any

driver found violating the conditions set forth in the MTOP shall be punished with
a fine as follows:
1st Offense P 100.00
2nd Offense 200.00
3rd Offense 300.00
Chapter 35 FISHERY RENTALS OR FEES
SECTION 174. Grant of Fishery Rights:
a) Authority to grant exclusive fishery rights to erect fishpens, corrals

or cages, operate fishponds, or oyster beds, or take or catch
bangus fry or kawag-kawag or fry of other species of fish for
propagation shall be vested solely with the Municipal Mayor.
b) There is hereby created a Task Force composing of six (6)

members to include the Local Chief Executive as Chairman who is
granted authority to name his members who shall oversee strict
compliance with all existing laws, ordinances, rules and regulations
relative to fishery and/or fishing privileges granted to any person,
natural or juridical, within the municipal waters and jurisdiction of
the municipality.
c) Eligible for fishing and/or fishery privileges under this Code shall be
the following:
1) Citizens of the Philippines
2) Cooperatives, partnership, associations or corporations duly

registered or incorporated under the laws of the Philippines
and authorized to transact business in the Philippines, and at
least sixty (60%) percent of whose capital stocks belong
wholly to the citizens of the Philippines.
Page No. 144
Ordinance 24
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It shall be unlawful for persons, cooperatives,

partnerships, associations or corporations not qualified by
144
laws and this Code to engage, personally or through other
persons, in fishing or catching or collecting aquatic products
in the municipal waters within the jurisdiction of the
municipality.
SECTION 175. Granting Permits to Fish Corrals, Cages, Pens

and Similar Construction:
a) An individual can occupy an area not to exceed five (5) hectares;

for partnership, corporation, association and cooperatives not more
than fifty (50) hectares. Provided, that the proof of partnership,
corporation, and incorporation duly approved by the proper
authorities is presented.
b) The Office of the Local Chief Executive or the Task Force must be
notified fifteen (15) days before the issuance of permits of the area
to be covered by putting visible marker for easy determination
whether the structures to be constructed would be an obstruction to
travel and/or navigation.
c) The Local Chief Executive or the Task Force must be notified five
(5) days before the intended date of release of fingerlings of any
fishpen operators and five (5) days before their intended date of
harvesting.
d) The grant of fishery rights shall be for a period of one (1) year
renewable as it expired.
e) Existing fishpens, corrals, or cages and similar

constructions/structures with permits from the Laguna Lake
Development Authority (LLDA) and not considered as abandoned
shall continue to operate, provided, that their registration and
license/permit fees are settled and paid to the Municipal
Government.
f) All constructions, are stated in this Code, found in violation with any
requirements of the same is deemed illegal and subject to outright
demolition and/or whatever action the Local Chief Executive may
undertake.
SECTION 176. Imposition of Fees The grant of exclusive fishery

rights shall be made upon payment of the following license fees.
Annual Fee
1) Fish corrals (baklad) erected in the bay:
Less than 3 meters deep P 500.00
3 meters deep or more but less than

5 meters deep 600.00
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5 meters deep or more but less than

meters deep P 700.00
145
2) Fishponds/Fishpens (/hectares) 1,400.00/Annum
Item No. Kind of Fishing Gear: License Fee per Year:

(such as nets, traps, or (reasonable License Fee
other fishing gears) not mere than P50.00)
1) Fishermen using net
a) Panti from 1 to 5 bantas P 15.00
b) Panti from 5 to 10 bantas 20.00
c) Panti from 10 or more bantas 25.00
d) Panti from Panghulog 20.00
e) Panti Pantalan (floating) 20.00
f) Putok (less than 100 meters long) 30.00
g) Putok (more than 100 meters long) 50.00
h) Saliwsiw 25.00
i) Largarite 20.00
j) Putos 20.00
k) Salap 20.00
l) Sapyaw 25.00
2) Fishermen using boats (three tons gross or less) with or without

motor
a) Non-Motorized boat P 5.00
b) Motorized boat 10.00
3) Fishermen using traps
a) Kitang P 20.00
b) Bumbon 10.00
c) Others 8.00
4) Registration fee for operation of a

fishing vessel of three tons or less 12.00/annum
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5) Stocking Permit Fees per Ten Thousand

Fries 10.00/annum
146
SECTION 177. Time and Manner of Payment:
a) The rental fees for the lease of fishery rights granted by public
auction shall be paid either in cash or installments, the first
installment to be paid to the Municipal Treasurer at the time all the
necessary documents granting the lease are duly approved and
subsequent installments on or before the twentieth day of the
anniversary date of the grant of such lease.
b) The license fee for the grant of exclusive fishery rights in municipal
waters for at least the corresponding current quarter shall be paid in
advance to the Municipal Treasurer upon the awarding of such
rights and within the first twenty (20) days of every subsequent
quarter. Provided, that no refund shall be made to an individual who
has paid for a longer period than the current quarter if he decides to
discontinue such fishery rights.
c) The license fees for the privilege to catch fish from municipal
waters with nets, traps, and other fishing gears and the operation of
a fishing vessels shall be paid upon application of a license and
within the first twenty (20) days of January of every year for
subsequent renewal thereof.
SECTION 178. Surcharge for Late Payment Failure to pay the fee
imposed in this Chapter shall subject the taxpayer to a surcharge of ten (10%)
percent of the original amount of fee due, such surcharge to be paid at the time
and the same manner as the original amount due.
a) Any person, who is not a grantee for license or privilege to fish

under any of the provisions of this Chapter is hereby allowed to
finish for domestic use in any municipal water for as long as non-
communal fishery therein is as yet established. Provided, that, such
fishing shall not take place within fifty (50) meters from a fish
corral/pen duly licensed by the municipality; and, provided further,
that no fish caught under this privilege shall be sold.
b) No fish corral baklad shall be constructed within fifty (50) meters

from another fish corral unless they belong to the same licensee or
grantee, but in no case shall the distance be not less than thirty
(30) meters apart, except in water less than two (2) meters deep at
low tide, or unless previously approved by the Secretary of DENR.
c) Fish corrals shall be entirely open during closed season period or

periods established by the Department of Environment and Natural
Resources for the free passage of fish to enable a considerable
number of fish to reach the spawning ground.
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d) Nothing in the license issued shall be construed as permitting the

lessee or licensee, grantee or permittee to take any construction
147
which will obstruct the free navigation in any stream or lake flowing
thru or adjoining the fish corral/pen, or impede the flow or ebb of
the tide to and from the area wherein the lessee or licensee,
grantee or permittee, is granted a fishery privilege.
e) The licensee agrees unconditionally to comply with all the laws,

orders, rules and regulations governing fishing now or which may
later be promulgated.
f) The licensee assures responsibility for any and all the acts of his
agents and employees of the contractors connected with his fishing
operation.
g) Failure to pay any installment, fee or file a bond when due as

prescribed in the permit, license, contract or regulation shall be
sufficient reason for the cancellation of the license, permit or
contract granted.
SECTION 180. Applicability Clause The provisions of P.D. 704,

P.D. 1585 and the existing laws, rules and regulations governing fishing in the
municipal water as well as the granting of exclusive rights or privileges thru public
auction or otherwise are hereby adopted as part of this Chapter.
SECTION 181. Penalty Any person, private or juridical, who

violates any provision of this Chapter shall be punished by a fine of not less than
Five Thousand Pesos (P5,000.00) or imprisonment of nor more than six (6)
months, or both at the discretion of the court.
TITLE VI REGULATORY FEES
Chapter 36 MAYORS PERMIT FEES FOR BUSINESS,

OCCUPATIONS AND OTHER ACTIVITIES
SECTION 182. Imposition of Fees The following permit fees shall

be collected for the issuance of a permit by the Municipal Mayor or his duly
authorized deputies to operate a business, pursue an occupation or calling, or
undertake an activity within the municipality.
a) On the operation of business:
1) Dealers in fermented liquors, distilled spirits and/or wines,

except for wine houses/cellars, which shall be based on
capitalization:
a) Wholesale dealer in foreign liquors P 400.00
b) Retail dealers in foreign liquors 200.00
c) Wholesale dealers in domestic liquors 150.00
d) Retail dealers in domestic liquors 100.00
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e) Wholesale dealers in fermented liquors 150.00
148
f) Retail dealers in fermented liquors 100.00
g) Wholesale dealers in vino liquors 100.00
h) Retail dealers in vino liquors 75.00
i) Retail dealers in tuba, basi and/or tapuy 50.00
2) Dealer in tobacco:
a) Retail leaf tobacco dealer P 150.00
b) Wholesale leaf tobacco dealers 250.00
c) Retail tobacco dealers 75.00
d) Wholesale tobacco dealers 150.00
3) Owners or operators of amusement places/devices:
a) Night clubs/day clubs P 3,500.00
b) Supper clubs, cocktail lounges, bars,

disco houses, beer gardens, and other
similar establishments 3,000.00
c) Cabarets, dance halls, or dancing

pavilions 750.00
d) Social clubs/voluntary associations

or organizations 750.00
e) Skating rinks 750.00
f) Bath houses, resorts and the like,

per establishments 750.00
g) Steam baths, sauna baths and the like,

per establishments 3,500.00
h) Billiard halls, pool halls, per table 20.00
i) Bowling establishments 3,000.00
j) Circuses, carnivals, fun houses and

the like 1,000.00
k) Merry-go-round, roller coaster, ferris

wheels, swings, shooting galleries, or
Similar contrivances and side show
booths, per contrivance or booth 100.00
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l) Theaters and cinema houses:
149
Air-conditioned P 4,000.00
Non-air conditioned 2,000.00
Itinerant operators 50.00/day
m) Boxing stadia, auditoriums, gymnasia,

concert halls, or similar halls or
establishments 3,000.00
n) Race track establishments 3,000.00
o) Pelota/tennis/squash courts per court 50.00
p) Jai-alai and/or coliseum establishments 3,500.00
q) Off-track or off-front betting stations,

per station 1,000.00
r) Amusement devices, per device 50.00
4) Financial institutions and/or lending institutions (pawnshops,

banks, insurance companies, savings and loan associations,
financial and/or lending investors), per establishments:
Main Office P 4,000.00
Per Branch 2,000.00
Money shops, per establishments 1,000.00
5) Dealer in securities, including foreign

exchange dealers P 1,000.00
6) Educational life plan/memorial plan:
Principal Office P 2,000.00
Per Branch/agency 1,000.00
7) Subdivision operators P 1,000.00
8) Private cemeteries/memorial parks P 2,000.00
9) Boarding houses/lodging houses P 200.00
10) Dancing schools/judo karate school/

driving schools/ speed reading/EDP, etc. P 200.00
11) Nursery, vocational, and other schools

not regulated by the MECS P 500.00
Page No. 150
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12) Driving ranges P 500.00
150
13) Golf links P 1,000.00
14) Mini-golf links P 500.00
15) Polo grounds P 2,000.00
16) Private detective/security agencies:
Principal Office P 250.00
For every locality where security guards

are posted 100.00
b) On other 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 P 100.00
2) For maintaining, widow/display office P 150.00
3) Promoters, sponsors or latent scouts P 250.00
4) For holding stage shows or floor/fashion

shows, payable by the operator P 250.00
5) For maintaining of an office, such as liaison

officer, administrative officer and/or similar
office, with an area as follows:
400 sq. m. or more P 700.00
300 sq. m. or more but less than 400 sq. m. 600.00
Less than 50 sq. meters 100.00
6) For operating private warehouse or bodega of

wholesalers/retailers, importers and exporters
except those which business is duly licensed
in the locality where such bodega is located P 1,500.00
7) Cold storage P 250.00
8) Refrigerating cases P 100.00

Page No. 151
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9) Lumberyards P 300.00
151
10) Car exchange on consignment basis P 750.00
11) Storage and sale of flammable or

explosive substance P 1,000.00
12) Peddlers P 50.00
13) Signboards, billboards and other forms

of advertisements P 100.00
House to house promotional sales, per

salesman 10.00/day
14) Film shooting on location, per day P 200.00
15) Gun clubs 500.00
16) Judo-karate clubs 200.00
17) Candle or soap factory:
a) With Machinery P 1,500.00
b) W/out machinery 500.00
18) Manufacturer of paint, paste, ink dyes

and other similar products:
a) With machinery P 2,000.00
b) W/out machinery 1,000.00
19) Manufacturer or coconut oil and other

kinds of edible oil:
20) Manufacturer of lard, boiling fat, butter

sauce, sausages, hotdog, baloney and
other kinds of similar products:
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21) Manufacturers of coffee or chocolate,

candies, sweets, and other similar
152
products:
22) Ice cream or ice drop factory:
23) Tanneries P 2,500.00
24) Assaying Laboratories P 500.00
25) Ice Factory P 2,000.00
26) Manufacturer of Pharmaceutical Products:
27) Manufacturer of perfumeries or lotion,

hair tonics, hair pomades, lipstick,
cosmetics and other similar products:
28) Manufacturer of batteries for motor

vehicles, charging and re-charging of
batteries P 1,500.00
29) Manufacturer of neon lights 1,000.00
30) Carpentry, manufacture of wooden boxes:
31) Manufacturer of mattresses:
a) With bed factory connection P 1,500.00
b) W/out bed factory connection 1,000.00
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32) Manufacturer of and repair of shoes:
153
33) Manufacturer of shell and wooden

furnitures, all kinds:
34) Establishment for the construction and

repair of bodies of motor vehicles/
assembler of trucks, busses and heavy
equipments:
a) With machinery installation P 2,500.00
b) W/out machinery installation 1,500.00
c) Construction of body of light

vehicles 500.00
35) Establishment for the repair of motor

vehicles:
a) With an area of more than

1,000 sq. m. P 500.00
b) With an area of more than

500 sq. m. but not exceeding
1,000 sq. m. 400.00
c) With an area of 500 sq. m. or less 300.00
36) Blacksmith shops:
a) With machinery and forges P 600.00
b) W/out machinery but with forges 400.00
37) Machinery shops establishments for

manufacturing or repairing parts of
mechanical apparatus or engines or
manufacturing any kind of articles
made of brass, iron or other materials:
a) With more than 10 lathes P 1,500.00
b) With 7 to 10 lathes 1,000.00
c) With 4 to 6 lathes 750.00

Page No. 154
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d) With lathes not exceeding 3 P 500.00
154
e) W/out machinery 350.00
38) Repair shops for pianos, auto-pianos,

radios, phonographs, typewriters,
mimeographs and other similar apparatus:
a) With machinery P 400.00
39) Foundries of iron bronze:
a) Founding of 5 or more tons a day P 1,500.00
b) Founding of less than 5 tons a day 1,000.00
40) Welding shops P 500.00
41) Lithographer, engraver or printer:
42) Tinsmith:
43) Photo engravers P 750.00
44) Photo studios or establishments P 350.00
45) Manufacture or matches P 1,000.00
46) General repair of articles of Iron,

Brass, etc.:
47) Restaurant, panciterias, cafes and

cafeterias, carinderias, or any other
public eating places:
a) Restaurants or panciterias with

more than 50 seating capacity P 500.00
b) Restaurants or panciterias with

less than 50 seating capacity 400.00
Page No. 155
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c) Cafes and cafeterias P 300.00
155
d) Carinderias 200.00
48) Refreshment parlors:
a) With 20 or more seating capacity P 350.00
b) With less than 20 seating capacity 250.00
49) Hotels and motels:
a) With 30 or more rooms P 4,000.00
b) With 20 or more but less than

30 rooms 3,000.00
c) With 10 or more but less than

20 rooms 2,000.00
d) With less than 10 rooms 1,000.00
50) Sari-sari Store:
a) Those located on the corners of

two (2) streets P 350.00
b) Those located along a street but

not corners 250.00
c) Those located in interiors not along

a street 150.00
51) Manufacture of aerated water or softdrins P 3,000.00
52) Barber shops:
a) With 20 or more chairs P 300.00
b) With 10 or more but less than

20 chairs 250.00
c) With 5 to 9 chairs 200.00
d) With 4 or less chairs 150.00
53) Hardware store P 1,000.00
54) Manufacture of bricks, tiles, hollow blocks

and other similar products:
a) Bricks and tiles P 3,000.00
b) Culvert pipes up to 36 diameter 2,500.00

Page No. 156
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c) Hallow blocks, decor blocks, etc. P 1,000.00
156
d) Hallow blocks only 500.00
55) Distillery, brewery or rectifier and

compounder P 4,000.00
56) Second hand stores:
a) Hardware and scrap parts, not

spare parts P 750.00
b) Furniture and household goods 500.00
57) Grocery store P 500.00
58) Dealer in machineries, automobiles, motor

cars, trucks, jeeps, jeepneys, and all other
kinds of motor vehicles, machineries or
accessories and spare parts:
a) Dealers in new motor vehicles and

spare parts P 1,500.00
b) Dealers in second hand motor

vehicles and spare parts 1,000.00
59) Establishment for repair of motor vehicles P 350.00
60) Bakeries:
a) Those having 4 ovens or more P 1,000.00
b) Those having 2 to 3 ovens 750.00
c) Those having one oven 500.00
d) Hot pan de sal 250.00
61) Undertakers:
a) With embalming establishment and

depositing corpses P 1,000.00
b) Rendering funeral services only 750.00
62) Manufacture and sale of rattan chairs, etc:
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63) Manufacture of mirror and art glasswork:
157
a) With Machinery P 1,000.00
64) Factory/Manufacturer of cards P 1,000.00
65) Printing shops P 500.00
66) Printing shops P 500.00
67) Manufacturing of Bagoong P 200.00
68) Laundry establishment using

washing machines P 2,500.00
69) Manufacture of eyeglasses:
70) Manufacture of floor wax:
71) Manufacture of mike, bihon, misua,

and other kind of similar products P 1,000.00
72) Beauty parlors or shops P 250.00
73) Repackers of wine and distilled spirits P 1,000.00
74) General Merchandise:
a) Located in the poblacion or in a

shopping center/public market P 350.00
b) Located outside the poblacion

or shopping center/public market P 200.00
75) Recapping (Tire Plant)/machine used P 350.00
76) Manufacturer of rubber products:
a) Rubber tires and tubes P 3,000.00
b) V-belt and automotive hoses P 2,500.00
c) Rubber bushing and other similar

products P 1,000.00
Page No. 158
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77) Manufacture of plastic products (recycled) P 1,000.00
158
78) Extraction and hauling of sand, gravel,
and other quarry resources P 1,000.00
79) Steel mill with smelting, struder and

roller machine P 4,000.00
80) Manufacturer of steel products with

struder and rolling machine:
a) Manufacturer of steel bars with sizes

of dia. up and G.I. pipes angle
bars and G.I. sheets P 3,000.00
b) Steel bars 3/8 in. dia. below, c.w.

nails, chicken wires, and other
similar hardware items P 2,500.00
81) Manufacture of paper and cardboard:
a) Manufacturer of paper and cardboard P 3,000.00
b) Manufacturer of paper products such

as school pad, notebook, band paper,
cardboard boxes and other similar
products 2,500.00
82) Integrated textile mills P 3,500.00
83) Manufacturer of textile, knitting and dyeing P 3,000.00
84) Textile finishing service (dyeing only) P 2,500.00
85) Garment manufacturer (RTW) and contractor:
a) With more than 30 sewing machines P 2,000.00
b) With 15-30 sewing machines 1,500.00
c) With less than 15 sewing machines 500.00
86) Vulcanizing, radiator repair shop, rewinding

shop, battery repair and recharging P 350.00
87) Manufacturer of snack food:
a) With machine P 2,000.00
b) W/out machine 500.00
88) Nickel plating, chromium plating and

anodizing services P 1,000.00
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89) Manufacturer of aluminum products P 2,000.00
159
90) Sawmill P 3,000.00
91) Kiln drying plant P 2,000.00
92) Manufacturer of automotive accessories P 750.00
93) Manufacturer of canned goods:
a) With 3 or more steam cookers P 3,000.00
b) With less than 3 steam cookers 1,500.00
94) Manufacturer of home appliances:
a) T.V., betamax, air-conditioner and

refrigerators P 3,000.00
b) Radio, clock, electric fan, etc. 2,500.00
95) Manufacturer of stainless and kitchenware P 2,500.00
96) Feedmill, bonemill, fishmeal, corn and ricemill:
Capacity:
a) More than 100 cavan/day P 2,500.00
b) Less than 100 cavan/day 1,000.00
97) Manufacturer of plastic:
a) With more than 2 extruder machine P 3,500.00
b) With one extruder machine 2,500.00
c) With more than 3 injection machine 2,500.00
d) With less than 2 injection machine 2,000.00
e) With crusher and extruder machine 2,000.00
f) With more than 3 extrussion blower 2,500.00
g) With less than 2 extrussion machine 2,000.00
98) Wholesale lumber dealer:
a) With machine P 2,000.00
b) W/out machine 1,000.00
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99) Apartments (for lease):
160
a) Ten (10) doors up P 750.00
b) Five (5) to nine (9) doors 500.00
c) With less than five (5) doors 250.00
100) Dormitories/Boarding house:
a) 21 beds up P 400.00
b) 10 to 20 beds 300.00
c) With less than 10 beds 200.00
101) Medical/Dental clinics P 250.00
102) Animal clinic P 200.00
103) Private hospital:
a) More than 21 bed P 1,000.00
b) 12 to 20 beds 750.00
c) With less than 12 beds 500.00
104) On owners, operators, or maintainers of

gasoline service/filling stations:
a) With an area of 1,500 sq. m. or more

and/or with not less than seven (7)
dispensing pumps P
8,000.00
b) With an area of 1,000 sq. m. but not

more than 1,500 sq. m. and with five
(5) or six (6) dispensing pumps 6,000.00
c) With an area of less than 1,000 sq. m.

and four (4) dispensing pumps 4,000.00
d) Curb pumps and filling pumps 2,000.00
The gross receipts of services of services rendered such as

oil change, greasing, washing and other similar services
shall be subject to the graduated tax on contractors. In this
connection, service station operators shall submit quarterly
gross receipts on services rendered, and failure to do so
shall subject the owner or operator or responsible officer, if a
corporation, to a fine of One Thousand Pesos (P1,000.00)
for the first offense and a fine of not more than Five
Thousand Pesos (P5,000.00) or six moths imprisonment on
subsequent offenses.
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161
c) All other business not specifically mentioned:
With gross sales: Annual Fee
Less than P 3,000 P 50.00
3,000.00 or more but less than 10,000.00 100.00
600,000.00 or more but less than 700,000.00 1,000.00
900,000.00 or more but less than 1,000,000.00 2,500.00
1,000,000.00 to 10,000,000.00 4,000.00
Over 10,000,000.00 6,000.00
Provided, that on businesses with principal offices maintaining or

operating branch or sales offices, the following permit fees per
branch shall be imposed:
W/sale of Principal Office w/in the Principal Offices is

same locality outside the locality
P10 M or over P1,000.00 per branch/ P2,000.00 per branch/
per business activity per business activity
P1 M or over but P5,00.00 per branch/ P1,000.00 per branch/
Less than P10 M per business activity per business activity
Below 1 Million P300.00 per branch/ P500.00 per branch/
per business activity per business activity
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162
d) All occupations or callings subject to periodic inspection,
surveillance and/or regulations by the Municipal Mayor like animal
trainer, auctioneer, barber, bartender, beautician, bondsman,
butcher, chambermaid, cook, criminologist, electrician, club/floor
manager, forensic expert, fortune teller, hair stylist, handwriting
expert, hospital attendant, life-guard, make-up artist, manicurist,
masseur-attendant, mechanic, photographer (itinerant), private
ballistic expert, rigdriver (cochero), taxi dancer, waiter
P 30.00
One business occupation or calling does not become exempt by

being conducted with some other businesses, occupation or calling
for which the permit fee has been paid.
SECTION 183. Payment of Fees Permit fees prescribed under this

Chapter shall be paid to the Municipal Treasurer or his duly authorized deputies
before any business, occupation or calling can be lawfully begun or pursued. In
the ensuing year, payment of the annual permit fees shall be within the first
twenty (20) days of the beginning of the calendar year. Provided, however, that
the necessary documents may be processed in accordance with the following
schedule:
1) Those whose family names, corporate or company names begin

with letters A to F shall be processed on or before the 20 th day of
January.

with letters G to L shall be processed on or before the 20 th day of
April.

with letters M or R shall be processed on or before the 20 th day of
July.

with letters S or Z shall be processed on or before the 20 th day of
October.
In case of change of ownership of the business as well as the location

thereof from one municipality to another, it shall be the duty of the 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.
a) Supervision and control over establishments and places To

maintain peaceful, healthful, sanitary and safe conditions in the
Municipality, businesses and occupations shall be conducted in
such manner and mode prescribed under such rules and
regulations promulgated by the MMC in accordance with existing
laws.
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163
b) Application for permit An application for permit shall be filed with
the Municipal Mayor or his duly authorized deputies. The form to be
provided for the purpose shall set forth all necessary information,
including the name and citizenship of the applicant, the description
of the business, occupation or undertaking to be conducted, and
such other information as may be prescribed.
Any false statement made by the applicant or licensee shall

constitute a sufficient ground for denying or revoking the permit
without prejudice to the criminal liability of the applicant or licensee.
Permit may be refused to any person (1) who had previously

violated any ordinance or regulation relative to the granting of
permits; (2) whose business establishment or undertaking does not
conform with zoning regulations, safety, health and other
requirements of the Metropolitan Manila Commission or its duly
authorized deputies; (3) who has an unsettled tax obligation, debt
or liability to the government; or (4) who is not qualified under any
provision of law or regulation to establish or operate the business
applied for.
c) Issuance of permit Upon approval of the application for a permit,

two (2) copies of the Mayors permit together with the application
signed by the Municipal Mayor or his duly authorized deputy shall
be returned to the applicant. One (1) copy shall be presented to the
Municipal Treasurer or his duly authorized deputies as basis for the
collection of the permit fee and the corresponding business tax, if
any.
Every permit issued shall show the name of the applicant,

his nationality, marital status, address, nature of organization,
(whether sole proprietorship, partnership or corporation) location of
business, date of issue and expiration permit, and such other
information or date a may be necessary.
d) Posting of permit Every license shall keep his permit posted at all
times in a conspicuous place of the business establishment or
office. If he has no fixed place of business or office, he shall keep
the permit or copy thereof, in his person. The permit shall
immediately be produced upon demand by the duly authorized
deputies of the Municipal Mayor or Treasurer.
e) Renewal of permit The permit issued shall be renewed every

fiscal year within the prescribed period upon payment of the
corresponding fee prescribed under this Chapter.
Page No. 164

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f) Revocation of permit When a person doing business or engaging
in an activity under the provisions of this Title violates any provision
of this Chapter; violates any condition set forth in the permit;
refuses to pay an indebtedness or liability to the Metropolitan
Manila Government; abuses his privilege to do business or pursues
an activity within Metropolitan Manila to the injury of public morals
or peace; when the place where such business or undertaking is
conducted becomes a nuisance or is permitted to be used as a
resort for disorderly characters, criminals, or women of ill repute; or
when the applicant has made any false statement on any portion in
his application, the Municipal Mayor or his duly authorized deputies
may, after investigation, revoke the permit. Such revocation shall
forfeit all sums, which may have been paid within respect to the
right granted in addition to the penalties provided for under this
Title.
g) Expiration upon revocation or surrender Every permit shall cease

to be in force upon revocation or surrender thereof. Every person
holding a permit shall surrender the same upon revocation, or upon
closure of the business or discontinuance of the undertaking for
which the permit was issued. The business shall be deemed finally
closed only upon payment of all taxes, charges or fees due,
thereon.
Chapter 37 SANITARY INSPECTION AND

HEALTH CERTIFICATE FEES
SECTION 185. Sanitary Inspection Fee Every owner/operator of

business, industrial, commercial, or agricultural establishments, accessoria,
building or house for rent, shall secure sanitary certificate or permit for the
purpose of supervision and enforcement of existing rules and regulation on
sanitation and safety of the public upon payment to the Municipal Treasurer of an
annual fee with the following schedule:
a) Aircraft and water companies P 500.00
b) Financial institutions, such as banks, pawnshops, money shops,

insurance companies, finance and other investment companies,
dealers in securities and foreign exchange dealers:
Main Office P 250.00

c) Gasoline service/filling stations P 500.00
d) Private hospitals P 1,500.00
e) Medical Clinics and dental and animal hospitals P 500.00
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f) Dwellings and other spaces for lease or rent:
1) Hotels, motels, apartels, pension inns, drive inns:
With 150 or more rooms P 800.00
With 100 to 149 rooms 600.00
With 50 to 99 rooms 400.00
With 25 to 49 rooms 300.00
With less than 25 rooms 200.00
2) Apartments, per door P 20.00
3) House for rent P 20.00
4) Dormitories, lodging or boarding house, with

accommodations for:
40 or more boarders or lodgers P 400.00

15 to 39 boarders or lodgers 250.00
Less than 15 boarders or lodgers 150.00
g) Institutions of learning P 600.00
h) Media facilities P 150.00
i) Telegraph /teletype, cable and wireless

communication companies P 150.00
j) Telephone/electric and power companies:
Main Office P 400.00

Every branch/station thereof 200.00
k) Administration offices, display offices, and/or

office of professionals P 100.00
l) Peddlers P 20.00
m) Lending investors P 200.00
n) All other business, industrial, commercial, agricultural

establishments not specifically mentioned above:
With an area of 1,000 sq. m. or more P 1,000.00
500 or more but less than 1,000 sq. m. 800.00
200 or more but less than 500 sq. m. 500.00

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50 or more but less than 100 sq. m. P 200.00
In the case where a single person, partnership or corporation conducts or

operates two or more businesses in one place or establishment, the sanitary
inspection permit fee shall be imposed on the business with the highest rate.
SECTION 186. Health Certificate Fee All persons required by

existing laws, rules and regulations to secure health certificates from the Office of
the Local Health Officer shall pay annual fee of Ten (P10.00) Pesos.
SECTION 187. Time of Payment The sanitary inspection fee

prescribed under this Chapter, shall be paid at the Office of the Municipal
Treasurer concerned within ten (10) days from the date of inspection while the
Health Certificate Fee prescribed under Section 151, shall be paid upon issuance
of such Health Certificate.
SECTION 188. Administrative Provisions Except as otherwise

provided, the Local health Officer or his duly authorized representatives, shall
conduct an annual inspection of all houses, accessoria, or buildings for rent or as
soon as circumstances require and all business establishments (commercial,
industrial, agriculture) in their respective localities in order to determine their
adequacy of ventilation, propriety of habitation and general sanitary conditions
pursuant to the existing laws, rules and regulations. Sanitary permit shall be
issued to the owner by the Local Health Officer or his duly authorized
representative after such inspection was conducted and found to be sanitary.
Every permit issued shall show the name of the applicant, his nationality,
marital status, address, nature of organization, (whether sole proprietorship,
partnership or corporation), location information or data as may be necessary.
The permit shall be granted for a period of not more than one year and
shall expire on the 31st day of December following the date of issuance thereof,
unless revoke or surrendered earlier.
Every permit shall cease to be in force upon revocation; surrender of

same; upon closure of the business or discontinuance of the undertaking for
which the permit was issued. The business shall be deemed finally closed only
upon payment of all taxes, charges and fees due thereon.
Chapter 38 FEES FOR SEALING AND LICENSING OF WEIGHTS

AND MEASURES INSTRUMENTS
SECTION 189. Imposition of Fees The following are imposed for

the sealing and licensing of weights and measures:
a) For sealing linear metric measures
Not over one meter P 5.00

Measure over one meter 10.00
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b) For sealing metric measures of capacity
Nor over ten liters P 5.00

Over ten litters 10.00
c) For sealing metric instruments of weights
With capacity of not more than 30 kg P 5.00
With capacity of more than 30 kg but not

More than 300 kg 10.00
With capacity of more than 300 kg but not

More than 3,000 kg 20.00
With capacity of more than 3,000 kg 30.00
d) For sealing apothecary balance or other

balances of precession:
Over 3,000 kg P 20.00
Over 300 to 3,000 kg 15.00
Over 30 to 300 kg 10.00
30 kg or less 5.00
e) For sealing scale or balance with complete

set of weights
For each scale or balance with complete set of

weights for use therewith P 10.00
For each extra weight 2.00
For each and every re-testing and re-sealing of weights and

measures instruments including gasoline pumps outside the office
upon the request of the owner or operator, an additional service
charge of Five (P5.00) pesos fro each instrument shall be collected.
SECTION 190. Payment of Fees and Surcharge The fees herein

imposed shall be paid and collected by the municipal treasurer upon the sealing
or licensing of the weights or measures instruments and renewable on or before
the anniversary date thereof. The official receipt evidencing payment shall serve
as a license to use such instrument for one year from the date of sealing unless
such instrument becomes defective before the expiration period. Failure to have
the instrument re-tested and the corresponding fee paid therefor within the
prescribed period shall subject the owner or use to a surcharge of five hundred
(500%) percent of the prescribed fess which shall no longer be subject to
interest.
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SECTION 191. Exemptions:
a) All instruments for weights and measures used in government work

or maintained for public use by any instrumentality of the
government shall be tested and sealed free.
b) Dealer of weights and measures instruments intended for sale.
SECTION 192. Administrative provisions:
a) Municipal Treasurer are hereby required to keep full sets of

secondary standard for the use in testing of weights and measures
instruments. These secondary standards shall be compared with
the fundamental standards in the National Institute of Science and
Technology annually.
b) The Municipal Treasurer or his deputies shall conduct periodic

physical inspection and test weights and measures instruments
within its 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 local treasurer in the
presence of the Local Auditor or their representative.
SECTION 193. Fraudulent Practices Relative to Weights and

Measures and Corresponding Penalties:
a) Fraudulent practices relative to weights and measures Any

person, other than the official sealer of weights and measures:
1) Who places an official tag or seal upon any instrument of

weights or measures, or attaches it thereto; or
2) Who fraudulently imitates any mark, stamp, or brand, tag or

other characteristic sign used to indicate that weights and
measures have been officially sealed; or
3) Who alters in any way the certificate given by the sealer as

an acknowledgment that the weights and measures
mentioned therein have been duly sealed; or
4) Who makes or knowingly sells or uses any false or

counterfeit stamp, tag, certificate, or license, or any dye for
printing or making stamps, tags, certificates, or licenses
which is an imitation of, or supports to be a lawful stamp,
tag, certificate or license of the kind required by the
provisions of this Chapter; or
5) Who alter the written or printed figures or letters on any

stamp, tag, certificate or license used or issued; or
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6) Who has in his possession any such false, counterfeit,
restored or altered stamp, tag, certificate, or license for the
purpose of using or re-using the same in payment of fees or
charges imposed in this Chapter; or
7) Who procures the commission of any such offense by

another; shall for each of the offense above, be fined by not
less than five hundred (P500.00) pesos nor more than five
thousand (P5,000.00) pesos or imprisonment for not less
than one month nor more than one year, or both at the
b) Unlawful possession or use of instrument not sealed within twelve

(12) months from last sealing:
Any person making a practice of buying or selling goods by

weights and/or measures, or of furnishing services the value of
which is estimated by weight or measure, who has in his
possession, without permit, any unsealed scale, balance, weight or
measure, and any person who uses in any purchase or sale or in
estimating the value of any service furnished, any instrument of
weight or measure that has not been officially sealed, or if
previously sealed, the license therefor has expired and has not
been renewed in due time, shall be punished by a fine of not
exceeding five hundred (P500.00) pesos or by imprisonment of not
exceeding one (1) year, or both at the discretion of the court.
If, however, such scale, balance, weights or measures, has

been officially sealed at some previous time and the seal and tag
officially affixed thereto remain intact and in the same position and
condition in which they were placed by the official sealer, and the
instrument is found not to have been altered or rendered inaccurate
but still to be sufficiently accurate to warrant its being sealed
without repairs or alterations, such instrument shall, if presented for
sealing promptly on demand of any authorized sealer or inspector
of weights and measures, be sealed, and the owner, possessor or
user of the same shall be subject to no penalty except a surcharge
equal to five (5) 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 municipal treasurer in the same manner as the
regular fees for sealing such instrument.
c) Alteration or fraudulent use of instrument of weights and measures:
1) Any person with fraudulent intent, alters any scale or

balance, weight or measure after it is officially sealed or who
knowingly uses any false scale or balance, weight or
measure, whether sealed or not, shall be punished by a fine
of not less than five hundred (P500.00) pesos not more than
five thousand (P5,000.00) pesos or by imprisonment of not
less than three (3) months nor more than two (2) years, or
both at the discretion of the court.
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2) Any person who fraudulently gives short weight or measure
in the making of a sale, or who fraudulently takes excessive
weight or measure in the making of a purchase, or who,
assuming to determine truly the weight or measure, of any
article bought or sold by weight or measure, fraudulently
misrepresents the weights or measures thereof, shall be
punished by a fine of not less than five hundred (P500.00)
pesos nor more than five thousand (P5,000.00) pesos or by
imprisonment of not less than three (3) months not more
than two (2) years, or both.
SECTION 194. Administrative Penalties The Municipal Treasurer

may compromise the following acts or omission not constituting fraud.
a) Any person making a practice of buying or selling by weight and

measure using unsealed and/or unregistered instrument:
1) When correct P 100.00
2) When incorrect but within tolerable

allowance of defect or short measures 200.00
b) Failure to produce weight and measure tag or license or certificate

upon demand but the instrument is duly registered:
1) When correct P 50.00
2) When incorrect but within tolerable

allowance of defect or short measures 100.00
c) Any person found violating any of the above two (2) provisions for
the second time shall be fined twice the above penalty.
Chapter 39 PROCESSING FEES FOR ZONING OR

LOCATIONAL CLEARANCE
SECTION 195. Imposition of Fees The following fees for zoning or

locational clearance for land use within the municipality shall be collected by the
Municipal Treasurer or its authorized deputies from the owners and/or
contractors of land development, construction, renovation and expansion
projects, as follows;
a) Application/Filing Fee For every application for locational

clearance irrespective of whether approved or not; motions for
reconsideration, reclassification and for filing of complaint are as
follows:
1) For locational clearance P 20.00
2) For motion for reconsideration 50.00
3) For petition/request for reclassification 300.00
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This excludes the cost of reclassification proceedings such as
production/reproduction of maps and other documents; public
hearings and publication, which shall likewise be charged to the
account of the applicant/proponent.
4) For filing complaint, except those involving

pauper-litigant which shall be free of charge P 200.00
b) Processing Fee For approved application for locational clearance

whether the project or activity to be undertaken is conforming or
non-conforming, in accordance with the following schedules:
1) Residential (single detached and

duplex type) P 1.00/sq. m. of
total floor area
2) Commercial establishments including

apartments, mass housing, townhouses
constructed primarily for gain purposes P 2.00/sq. m. of
total floor area
3) Industrial establishments P 5.00/sq. m. of

total floor area
4) Institutional (schools, hospitals, etc.) P 1.00/sq. m. of

total floor area
5) Memorial Parks/Cemeteries P 1.00/sq. m. of

total land area
6) Agro-Industrial:
a) Manufacturing P 5.00/sq. m. of
total floor area
b) Non-Manufacturing P 2.00/sq. m. of
total land area
7) Telecommunication/Towers P 100/sq. m. of
total base
8) Billboards P 0.10/0.30 per

square meter
9) Yards utilized for commercial

purposes P 0.30/sq. m. of
total land area
10) Yards utilized for industrial

purposes P 0.50/sq. m. of
total land area
11) All types of renovation Fifty (50%) percent of the

prescribed rate.
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Provided that commercial activities and auxiliary uses that from part of a
residential building or, customarily conducted in dwelling or houses, shall be
treated as application for the construction of a residential house and shall pay the
amount corresponding to such use, except when the maximum floor area
devoted to such commercial activities or auxiliary uses, exceeds thirty (30%)
percent of the total floor area of the whole residential building.
c) Certificate Fee For each certificate of conformance/non-

conformance and all other certifications issued P 10.00
SECTION 196. Escalation Clause Upon recommendation of the

Planning Administrator, the Municipal Mayor may increase by not more than fifty
(50%) percent or may decrease by not more than twenty five (25%) percent and
not oftener than once a year all rates prescribed in the preceding Section.
SECTION 197. Time of Payment The prescribed processing fees

shall be paid to the Municipal Treasurer or its duly authorized deputies before
any land development, construction or renovation project is lawfully begun or
pursued within the territorial jurisdiction of the Municipality.
SECTION 198. Exemption Except for government-owned or

controlled corporation, all government projects whether national or local, are
exempt from the payment of the prescribed fees. Provided, however, that the
locational clearance must be secured prior to the finalization of plans and
issuance of the corresponding building permit.
Chapter 40 POLICE CLEARANCE FEES
SECTION 199. Imposition of Fees The following fees shall be

collected for every certificate issued to any person requesting for issuance of
police clearance:
a) For employment, scholarship, study grant

or other purposes not herein specified P 10.00
b) For fire arms permit application 50.00
c) For a change of name 50.00
d) For passport or visa application 100.00
e) For application for Filipino citizenship 200.00
f) For some other reasons 150.00
Any renewal of police clearance certificate shall be charged the same rate
as above, except those renewed upon request of the party to whom the same
was issued within one (1) year from issuance of the original which shall be
subject to fifty (50%) percent of the fee payable.
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SECTION 200. Exemption The fee shall not be collected from:
a) Officials and employees of local governments; and
b) National government officials and employees in relation to official

business
SECTION 201. Payment of Fees The fees shall be paid to the local
treasurer or his duly authorized deputies by the person applying for police
clearance.
Chapter 41 PERMIT FEES ON EXCAVATION
SECTION 202. Excavation Defined:
Excavation shall be defined as any digging or unearthing in the

streets/thoroughfares including passageways and sidewalks within the
municipality for the installation, repair or improvement of water pipes, gas pipes,
telephone or telegraph wires or cable conduit, sewer and drainage system and/or
pipes, telephone construction/improvements, communication and power lines
undertaken by the government/public/private utility companies.
SECTION 203. Filing of Application and Issuance of Excavation

Permit Affecting National and Local Roads Application for permit to
undertake diggings and excavations in national and local roads, except private
roads, except private roads not yet turned over to the municipal government shall
be filed with office of the Municipal engineer, who shall issue the corresponding
permit upon payment of appropriate fees and restoration deposits.
SECTION 204. Conditions of Permit The permit to undertake

excavations/diggings shall contain, among other things, such conditions as may
be necessary to ensure public safety and convenience. All such
diggings/excavations shall be in accordance with the excavation and installation
plans as approved by the Office of the Municipal Engineer.
SECTION 205. Exercise of Supervision All diggings and

excavations shall be under the supervision of the Project Engineer of the
Contractor and the duly authorized representative of the public utility
company/government agency undertaking the project. However, such diggings
and excavations shall be subject to the inspection of the Municipal Engineer or
his duly authorized representative to ensure compliance with the installation
plans and other conditions in the permit.
SECTION 206. Payment of Fees and Charges The following fees

and charges shall be collected from all applicants whether private or government
agencies those specifically exempted by law, who shall make or cause to be
made any excavation or diggings on any streets and thoroughfares, including
passageways and sidewalks within the municipality.
1) Processing Fee
a) For poles and house connections P 50.00
b) For all other excavations 100.00

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2) Excavation Permit Fee
a) For fifty (50) linear meter or less but

not over the maximum width of a trench
of one-half (0.50 m.) meter P 100.00
b) Over and above fifty (50) l.m. 10.00/l.m.
c) Over and above one-half (0.50) linear

meter trench width 10.00/l.m.
d) For installation of wooden/concrete

utility poles 25.00/pole
3) Restoration Deposits
The restoration deposit shall be based on the, following schedule:
Per sq. m. or
fraction thereof
a) Concrete Pavement
a.1) 9 thickness P 430.00
a.2) 8 thickness 390.00
Concrete Sidewalk P 240.00
Macadam Pavement 95.00
Asphalt Pavement 260.00
b) Asphalt Pavement
b.1) 2 thickness P 260.00
c) Curb and Gutter P 200.00/l.m.
3.1) Restoration works and other consequential responsibilities or

obligations over diggings/excavations after the completion of
the underground works shall be done by the implementing
agency (IA).
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3.2) The utility company/implementing agency (IA) shall post a
cash deposit for restoration cost based on the schedule of
restoration rates and/or performance bond to the Municipal
treasurer. The said cash deposit shall be refundable. For
restoration works to be undertaken by contract, the
implementing agency (IA) contractor shall post a guaranty
bond equivalent to the computed restoration cost.
3.3) For individual connections, a cash payment for restoration

works shall be made to the Municipal Treasurer.
4) Maintenance Deposit
The utility company/implementing agency shall maintain for

a period of six (6) months from date of acceptance the restored
excavated portion of the road right of way, it shall be deposited to
the Municipal Government the equivalent amount based on the
following schedule or rates which shall be utilized by the concerned
agency in case of the failure of the utility company/implementing
agency/contractor to repair the damaged portion of the restored
right-of-way. This maintenance deposit shall be refunded with in
one (1) month after the expiration of the six (6) months period.
a) Concrete Pavement
a.1) 9 thickness P 108.00/sq.m.
a.2) 8 thickness 97.00/sq.m.
b) Asphalt P 65.00/sq.m.
c) Macadam 24.00/sq.m.
d) Curb and Gutter 19.00/l.m.
SECTION 207. Excavation Affecting Adjoining Properties:
1) Temporary support adjoining property
The person causing any excavation to be made shall

provide such sheet piling and bracing as they may be
necessary to prevent materials or structures of adjoining
property from caving in before permanent support shall have
been provided for the sides of an excavation.
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2) Permanent support adjoining property
Whenever provisions are not for the permanent

support of the sides of an excavations, the person causing
such excavation to be made shall construct an appropriate
retaining wall which shall be carried to a height sufficient to
retain the soil of the adjoining area.
3) Entrance to adjoining premises
For the purpose of providing temporary support to

adjoining premises, the person causing an excavation to be
made shall get the consent of the owner of the adjoining
premises to enter and construct the temporary supports.
However, if such consent and entrance are not granted, the
owner of adjoining premises shall be responsible for
providing the necessary support as the case may be to his
premises at his own expense, and or that purpose, he shall
be given authority to enter the premises where the
excavation is to be made.
SECTION 208. Excavation Affecting Adjoining Structures:
1) Excavation more than four (4) feet deep
Whenever an excavation is carried to the depth of

more than four (4) feet below the curb, the person causing
the excavation to be made at all times, if granted the consent
of the owner of adjoining structures to enter, preserve and
protect from damage all existing structures at his own
expense, if the safety of said structures will be affected by
that part of the excavation which extend more than four (4)
feet below the curb line. He shall support such structures by
proper foundation.
If the owners consent to enter is not granted to the

person causing the excavation to be made, it shall be the
duty of said owner and provide the necessary foundations,
and when necessary for the purpose, such owner shall be
given authority to enter the premises where such excavation
is to be maid.
SECTION 209. Appropriate Markers and Guards:
1) The diggings and excavations mentioned to Section 192

shall be provided with appropriate markers and safety
devices for the traveling vehicles and pedestrians.
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2) In case of death, injury and/or damages caused by the non-
completion of such works and/or failure of the one
undertaking the work to adopt the required precautionary
measures for the protection of the general public or violation
of any of the terms or conditions of the permit, the
permittee/excavator shall assume all liabilities for such
death, injury or damage arising therefrom, for this purpose,
the excavator/permittee shall purchase insurance coverage
to answer for third party liability.
SECTION 210. Insertion Prohibited All excavations and diggings

passing thru canals and insertion through drainage or sewer pipes are strictly
prohibited.
SECTION 211. Inspection of Private Roads, streets,

Thoroughfares and passageways:
The Office of the Municipal Engineer shall have the authority to inspect all
diggings and excavations being undertaken on all private roads, streets,
thoroughfares, including passageways and sidewalks and to require that
restoration of the excavated area meets the standard specifications as
formulated by the Municipal Engineer.
SECTION 212. Time of Payment The fee imposed under this

Chapter shall be paid to the Municipal Treasurer before the permit to dig or
excavate is issued. Such permit is valid only when the official receipt covering
payment of the prescribed fees is attached thereto except when the
excavator/permittee is exempted form the payment of fees under Section 196.
SECTION 213. Administrative Fines
a) Imposition of Fines:
There is hereby imposed a fine of not exceeding Ten

Thousand (P10,000.00) Pesos subject to the terms and procedures
as hereunder provided;
1) Excavating without an excavation permit.
2) Non-compliance with the work stoppage order.
3) Failure to post or display the Excavation Permit in a

conspicuous place.
4) Failure to install road/highway safety construction

device.
5) Failure to install road signs and billboards
b) Determination of Amount of Fines:
In the determination of the amount of fines to be imposed for

violation under the preceding section, the Municipal Government
shall take into consideration the following:
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1) Light Violation
a) Failure to post Excavation Permit in conspicuous

place.
2) Less Grave Violation
a) Failure to install road/highway safety construction

devices.
b) Failure to install road signs and billboards.
c) Failure to restore the excavated portion of the road

right-of-way to its original conditions.
d) Non-compliance with work stoppage order for

excavating without an excavation permit.
c) Schedule of Fines:
FINE IN LIGHT LESS GRAVE GRAVE

PESOS VIOLATION VIOLATION VIOLATION
Minimum P 100.00 P 1,000.00 P 2,500.00
Medium P 200.00 P 2,500.00 P 5,000.00
Maximum P 300.00 P 5,000.00 P 10,000.00
The above fines shall be imposed as follows:
1) Minimum fine for failure to comply with the terms of the first
notice.
2) Medium fine for failure to comply with the terms of the

second notice.
3) Maximum fines for failure to comply with the terms of the

third and final notice.
SECTION 214. Surcharges for Late Payment Without prejudice to

the provisions of the preceding sections, there is hereby imposed a penalty for
surcharge equivalent to fifty (50%) percent of the Processing and Excavation
Permit Fees for commencing the digging of excavation prior to the issuance of
excavation.
Provided, further that when the excavation work is started with due notice
and advice to the Municipal Government and after the lapse of eight (8) days
from the date of filing and acceptance of the application for Excavation Permit, no
surcharge or penalty shall be imposed.
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SECTION 215. Engineering Supervision Fee Supervision fees
shall be collected by the Municipal Government from the Implementing
Agency/Excavator/Permittee equivalent to three (3%) percent of the total
restoration cost before the start of restoration.
SECTION 216. Escalation Clause Should there be any increase in

the cost of labor and/or materials, including the increase in cost of operation and
maintenance equipment, upon approval of the Municipal Engineer, a
corresponding increase shall be adjusted in the maintenance and restoration cost
in accordance with agency estimate.
SECTION 217 Revocation of Permit Permits is issued under this

Chapter may be revoked or cancelled in cases of emergency, when interest so
demands or for non-compliance with the conditions of the permit.
SECTION 218. Penalties Any person violating any of the provisions

of this Chapter or its implementing guidelines shall, upon conviction, be punished
by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five
Thousand Pesos (P5,000.00) or imprisonment of not less than thirty (30) days
nor more than six (6) months or both fine and imprisonment in the discretion of
the court. In the case of a corporation, partnership or association, the president,
manager or the person-in-charge of the project shall be liable therefor.
Chapter 42 CONSTRUCTION OR BUILDING PERMIT, CERTIFICATE

OF OCCUPANCY AND OTHER SIMILAR FEES
SECTION 219. No person, firm, or corporation including any agency or

instrumentality of the government shall construct, alter, repair, move, convert or
demolish any building or structure or cause the same to be done without fist
obtaining a building permit therefor from the Office of the Municipal Engineer,
who shall process and issue the same after payment of the corresponding
regulatory fees to the Municipal Treasurer.
SECTION 220. Applicants who are not exempt shall pay the
corresponding fees on construction, building, installation, erection and or
occupancy as herein set forth;
I. Establishment of Line and Grade:
1) All sides fronting or abutting streets, esteros, rivers and

creeks:
a) First ten (10) meters P 40.00
b) Every meter or fraction thereof in

excess of 10 meters 2.00
2) All other sides:
Every meter or fraction thereof P 1.00
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II. Schedule of Building Permit Fees:
1) Construction/addition/renovation/alteration of residential
buildings shall be assessed according to the following rates:
AREA
a) Original complete construction

up to 20 sq. m. Exempted
b) Addition/renovation/alteration
up to 20 sq. m. P 2.00
c) Above 20 sq. m. to 50 sq. m. 2.00
d) Above 50 sq. m. to 100 sq. m. 4.00
e) Above 100 sq. m. to 150 sq. m. 5.00
f) Above 150 sq. m. 6.00
2) Construction/addition/renovation/alteration of commercial
and industrial buildings shall be assessed according to the
following rates:
AREA
a) Up to 5,000 sq. m. P 19.00
b) Above 5,000 sq. m. up to

6,000 sq. m. 18.00
c) Above 6,000 sq. m. up to

7,000 sq. m. 17,00
d) Above 7,000 sq. m. 16.00
3) Construction/addition/renovation/alteration of social,
educational and institutional buildings shall be assessed
according to the following rates:
AREA
a) Up to 5,000 sq. m. P 10.00
b) Above 5,000 sq. m. up to

6,000 sq. m. 9.00
c) Above 6,000 sq. m. up to

7,000 sq. m. 5,00
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4) Construction/ addition/ renovation/ alteration of
buildings/structures for agricultural purposes (includes
greenhouses, granaries, barns, poultry houses, piggeries,
hatcheries, stables, cowsheds and other structures for the
storage of agricultural products and the like) shall be
assessed according to the following rates:
AREA
a) Up to 20 sq. m. Exempted
b) Above 20 sq. m. up to
500 sq. m. P 2.00
c) Above 500 sq. m. up to

1,000 sq. m. 1.50
d) Above 1,000 sq. m. up to

5,000 sq. m. 1.20
e) Above 5,000 sq. m. up to

10,000 sq. m. 1.00
f) Above 10,000 sq. m. 0.50
5) Construction/addition/renovation/alteration of buildings/
ancillary structures shall be assessed in accordance with the
following:
a) Buildings, such as private garages and carpots

(excluding sheds and agricultural buildings grouped
under agricultural) shall be charged fifty (50%)
percent of the rate of the principal building of which
they are accessories.
b) All parts of buildings which are open on two or more

sides, such as balconies, terrace, lanais and the like,
shall be charged fifty (50%) percent of the rate of the
principal building of which they are part.
c) Aviaries, aquariums, zoo structures and the like shall

be charged in accordance with the rates for
agricultural structures.
6) Buildings with height of more than eight (8:00) meters shall

be charged an additional fee of one (P1.00) peso per cubic
meter above eight (8) meters.
The height shall be measured from the ground level up to

the bottom of the roof slab or the top line of girt whichever
applies.
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7) Alteration/renovation/improvement on vertical dimensions of
buildings/structures, such as facades, exterior and interior
walls, shall be assessed in accordance with the following
rates:
Concrete, Bricks or
C.H.B. and the like Others
Per sq. m. of vertical area P 4.00 P 3.00
8) Alteration/renovation/improvement on horizontal dimensions

of buildings structures, such as floorings, ceilings and
roofings shall be assessed in accordance with the following
percentages of the fees prescribed under Item II, paragraph
2 and 5 above, of this Section whichever category applies.
a) Concrete, bricks or tiles

and the like Fifty (50%) percent
b) Others Thirty (30%) percent
9) Repair on building/Structures:
a) Residential/Commercial/Industrial/Institutional:
a.1) Repairs costing up to P10,000.00 Exempted
a.2) Repairs costing more than P10,000.00 shall be

charged one-half of one (0.5%) percent of the
estimated cost of repair.
b) Agricultural:
b.1) Repairs costing up to P4,000.00 Exempted
b.2) Repairs costing more than P4,000.00 shall be

charge one-half of one (0.5%) percent of the
c) Ancillary:
c.1) Repairs costing up to P1,000.00 Exempted
c.2) Repairs costing more than P1,000.00 shall be

charge one-half of one (0.5%) percent of the
10) Raising of Buildings/Structures:
Assessment of fees for raising of any building/structure shall

be based on the new usable floor area generated.
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The fees to be charged shall be as prescribed under Item II,
paragraph 2 and 5 above of this Section, which every
category applies.
11) Demolition/Moving of Buildings/Structures:
a) Demolition Fee per sq. m. of area

involved P 4.00
b) Moving Fee* per sq. m. of area of

building/structure to be moved 4.00
*If a building/structure, for which a Moving Permit has been

issued is already covered by a building permit and certificate
of occupancy, a new building permit shall not be required
therefor at its new site.
NOTE: Before the issuance of a Moving Permit:
1) If the building/structure to be moved will pass over

any highway/street/road, a clearance shall first be
obtained by the owner from the proper
Highways/Traffic Authority.
2) Should any utility line be affected, the utility company

concerned shall be notified by the owner and
clearance secured from them.
12) Construction of Slipways: (See NOTE* following paragraph

15 below)
Per lineal meter or fraction thereof P 200.00
NOTE: This fee includes the cradle, however, the

winch motor shall be charged separately.
13) Construction of Dry Docks: (See NOTE* following paragraph

15 below)
Per cubic meter or fraction thereof P 100.00
NOTE: The pumps and motors shall be charged

separately.
14) Construction of Wharves, Docks and Piers: (See NOTE* on

the next paragraph no.)
a) Wood per sq. m. or fraction thereof P 10.00
b) Reinforced Concrete per sq. m. or

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15) Construction of Pier Sheds/Warehouses/Camarines*:
See schedule of Fees under paragraph 3 above (Category 2

Buildings)
*Before the issuance of the building permit, clearance shall

first be obtained by the owner form the proper authority, such
as the Philippine Ports Authority, Philippine Cost Guard,
Bureau of Public Works, etc.
III. Ancillary Structures:
1) Bank and Record Vaults:
Per cu. m. or fraction thereof P 30.00
2) Swimming Pools:
a) Residential:
b) Commercial:
c) Social/Institutional:
NOTE: Swimming pools improvised from local

indigenous materials such as rocks, stones
and/or small boulders and with plain cement
flooring shall be charged fifty (50%) percent of
the above rates.
Ancillary structures to swimming pools, such as

shower rooms, locker rooms and the like shall
be charged fifty (50%) percent of the rates
corresponding to the category of swimming
pools, as provided for under Item II, paragraph
2 and 4 above, of this Section.
3) Construction of firewalls separate from the building:
a) Per square meter or fraction thereof P 2.00
b) Provided, that the minimum fee shall be 40.00
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4) Construction/erection of towers:
a) Residential Exempted
Trilon
Self-supporting Guyed
b) Commercial/Industrial
b.1) Up to 10 meters in height P2.000.00 P200.00
b.2) Every meter or fraction

thereof in excess of
10 meters P 100.00 P 10.00
c) Institutional
c.1) Up to 10 meters in height P1,500.00 P100.00
c.2) Every meter or fraction

10 meters P 100.00 P 10.00
NOTE: Towers with platforms or floors shall be

charged an additional fee in accordance with
Item II, paragraph 3 and 4 above, of this
Section.
5) Commercial/Industrial Storage Silos:
a) Up to 10 meters in height P 1,000.00
b) Every meter or fraction thereof in

excess of 10 meters 50.00
NOTE: Silos with platforms or floors shall be charged

an additional fee in accordance with Item II,
paragraph 3 and 4 of this Section.
6) Construction of smokestacks and Chimneys for Commercial

Industrial Use:
a) Smokestacks:
a,1) Up to 10 meters in height,

measured from the base P 200.00
a.2) Every meter or fraction

thereof in excess of 10 meters 10.00
b) Chimneys:
b.1) Up to 10 meters in height,

measured from the base 40.00
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b.2) Every meter or fraction thereof
in excess of 10 meters P 1.00
7) Construction of Commercial/Industrial fixed Ovens:
Per square meter or fraction thereof

of interior floor area P 40.00
8) Construction of Industrial Kiln/Furnace*
Per cu. m. or fraction thereof of volume P 10.00
9) Construction of reinforced concrete or steel tanks for

Category I Building:
a) Up to 2 cu. m. Exempted
b) Every cu. m. of fraction thereof

in excess of 2 cu. m. P 10.00
10) Construction of reinforced concrete tanks for Commercial/

Industrial use:
a) Up to 10 cu. m. P 400.00
b) Every cu. m. or fraction thereof in

excess of 10 cu. m. 20.00
11) Construction of Waste Treatment Tanks (Including

Sedimentation and Chemical Treatment Tanks)
Per cu. m. of volume P 2.00
12) Construction of Steel Tanks for Commercial/Industrial Use:
a) Above Ground:
a.1) Up to 10 cu. m. P 400.00
a.2) Every cu. m. or fraction

10 cu. m. up to 100 20.00

100 cu. m. up to 1,000 16.00

1,000 cu. m. up to 5,000 12.00

5,000 cu. m. up to 10,000 5.00
Page No. 187
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10,000 cu. m. up to 20,000 P 1.00

20,000 cu. m. 5.00
b) Underground:
b.1) Up to 20 cu. m. P 300.00
b.2) Every cu. m. or fraction

thereof in excess of 20 cu. m. 20.00
13) Pull-outs and reinstallation of Commercial/Industrial Steel

Tanks:
a) Underground:
Per cu. m. or fraction thereof of

excavation P 10.00
b) Saddle or trestle mounted horizontal tanks:
Every cu. m. or fraction thereof of

volume of tank P 1.00
c) Reinstallation of vertical storage tanks shall be

considered as new construction.
Corresponding fees shall be charged in accordance

with paragraph 12-a above.
14) Booths, Kiosks, Platforms, Stages and the like:
a) Construction of permanent type booths, kiosks,

platforms, stages and the like:
Per sq. m. or fraction thereof of

floor area P 5.00
b) Construction or temporary type booths, kiosks,

platforms, stages, field offices, laborers quarters and
the like:
Per sq. m. or fraction thereof of

floor area P 4.00
c) Inspection of knock-down type temporary booths,

platforms, stages and the like:
Per unit P 20.00

Page No. 188
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IV. Construction of Tombs and Canopies, Mausoleums and Niches
in Cemeteries and Memorial Parks:
1) Plain tombs, cenotaphs, or monuments

w/o backdrop wall, canopy or roofing Exempted
2) Canopied tombs, whether partially or

totally roofed over, per sq. m. of
covered area P 4.00
3) Semi-enclosed mausoleums, whether

canopied or not, per sq. m. of built up
area P 4.00
4) Totally enclosed mausoleums, per

sq. m. of floor area P 10.00
5) Multi-level interment niches, per

sq. m. of floor area, per level P 2.00
V. Sanitary/Plumbing Permit Fees:
1) Installation Fees:
a) One unit, composed of one water closet, two floor

drains, one lavatory, two faucets and one shower
head P 20.00
b) Every fixture in excess of one unit:
a.1) Each water closet P 6.00
a.2) Each floor drain 2.00
a.3) Each sink 2.00
a.4) Each lavatory 5.00
a.5) Each faucet 1.50
a.6) Each shower head 1.50
a.7) Each slop sink 6.00
a.8) Each urinal 3.00
a.9) Each bath tub 6.00
a.10) Each grease trap 6.00
a.11) Each garage trap 6.00
a.12) Each bidette 3.00

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a.13) Each dental cuspidor P 3.00
a.14) Each gas-fired water heater 3.00
a.15) Each drinking fountain 1.00
a.16) Each bar or soda fountain sink 3.00
a.17) Each laundry sink 3.00
a.18) Each laboratory sink 3.00
a.19) Each fixed type sterilizer 1.00
a.20) Each water meter 1.00
2) Construction of septic vault:
a) Category I (residential) Exempted
b) All other categories:
b.1) Up to 5 cu. m. of digestion

chamber P 20.00
b.2) Every cu. m. or fraction

thereof in excess of 5 cu. m. 6.00
VI. Electrical Permit Fees:
1) Lighting Power System:
a) Each switch, lighting and/or

convenience outlet P 1.00
b) Each remote control master switch 20.00
c) Each special purpose outlet of 20

amperes capacity or more 2.00
d) Each time switch 2.00
2) Appliances for Commercial/Industrial Use:
a) Each range or heater:
a.1) Up to 1 KW P 2.00
a.2) Every KW or fraction thereof

in excess of 1 KW 1.00
b) Each refrigerator or freezer 4.00
c) Each washing machine or dryer 4.00

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d) Each commercially used hair
curling apparatus or hair dryer P 4.00
e) Each fixed type electric fan 2.00
f) Each electric typewriter, cash

register or adding machine 2.00
3) Electrical equipment or apparatus for commercial/industrial

use:
a) Each electric bell, annunciator

system P 4.00
b) Each fire alarm unit 2.00
c) Each arc (light) lamp 10.00
d) Each flasher, beacon light 9.00
e) Each x-ray equipment 20.00
f) Each battery charging rectifier 10.00
g) Each electric welder:
g.1) Up to 1 KVA/KW P 4.00
g.2) Every KVA/KW or fraction

thereof in excess of 1 KVA/KW 2.00
h) Each neon sign transformer 2.00
i) Each neon sign unit 2.00
j) Each telephone switchboard (PBX, PABX,

TELEX machine, etc.) 10.00
k) Each trunkline 4.00
l) Each telephone apparatus 2.00
m) Each intercom master 2.00
n) Each slave 2.00
4) Motion Picture Projectors for commercial use:
a) 16 mm per unit P 60.00
b) 35 mm per unit 80.00
c) 70 mm and above per unit 140.00

Page No. 191
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5) TV Cameras for commercial/Industrial use:
Per unit P 40.00
6) Motors and Controlling Apparatus/Unit:
a) Up to HP P 4 00
b) Above HP up to 1 HP 6.00
c) Above 1 HP to 5 HP 8.00
d) Above 5 HP up to 10 HP 12.00
e) Above 10 HP up to 20 HP 20.00
f) Every HP in excess of 20 HP 1.00
7) Generators (AC or DC)/Unit:
a) Up to 1 KW P 4.00
b) Above 1 KW up to 5 KW 8.00
c) Above 5 KW up to 10 KW 25.00
d) Above 10 KW up to 20 KW 40.00
e) Every KW or fraction thereof in

excess of 20 KW 2.00
8) Transformer and Sub-Station Equipment:
a) Each transformer up to 1 KVA P 4.00
b) Every KVA or fraction thereof in

excess of 1 KVA up to 2,000 KVA
(based on nameplate ratings) 2.00
c) Each transformer above 2,000 KVA 4,000.00
d) Each safety switch or circuit breaker

up to 50 amperes and not exceeding
600 volts 3.00
e) Each safety switch, air circuit breaker,

oil circuit breaker or vacuum circuit
breaker other than motor controlling
apparatus, above 50 amperes up to
100 amperes, and not exceeding 600
volts 6.00
f) Every 50 amperes or fraction thereof

in excess of 100 amperes 2.00
Page No. 192
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g) Every 10,000 amperes or fraction
thereof of interrupting capacity of
every air circuit breaker, oil circuit
breaker or vacuum circuit breaker
operating above 600 volts P 6.00
NOTE: Machinery, equipment and installations of utility

companies used in the generation,
transmission and distribution of power shall not
be subject to Permit and Inspection fees.
9) Each temporary lighting or convenience outlet for

celebration, ferias or construction purposes. P 2.00
10) Other electrical apparatus or appliances not otherwise

provided for in this Item No. VI:
Every KW or fraction thereof P 6.00
11) Temporary Current Connection:
a) Temporary Current Connection Permit shall be issued

for testing purposes only in commercial and/or
industrial establishments.
Regular fees shall be charged and collected in

accordance with the fees prescribed in this Item.
b) If no final approval is issued within sixty (60) days, a

new writing permit shall be secured and all
corresponding permit fees shall be paid.
12) Pole/Attachment Location Plant Permit:
Approved Pole Location Plant Permit/Pole P 10.00
13) Miscellaneous Fees:
a) Each union, separation, alteration, re-connection or

relocation of electric meter:
a.1) Residential P 20.00
a.2) Commercial/Industrial 50.00
a.3) Institutional 30.00
b) Issuance of Wiring Permit:
b.1) Residential P 20.00
b.2) Commercial/Industrial 50.00
b.3) Institutional 30.00

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VII. Mechanical Permit Fees:
1) Refrigeration, Air Conditioning and Mechanical Ventilation:
a) Refrigeration (cold storage) per ton,

or fraction thereof P 40.00
NOTE: Household refrigerator, freezers, fans etc. used

in single detached, duplex or multiple family
dwellings are exempted from permit fees.
b) Ice Plants-per ton or fraction thereof P 60.00
c) Package and Centralized Air Conditioning Systems:
c.1) Up to 100 tons, per ton P 80.00
c.2) Every ton or fraction thereof

above 100 tons 40.00
d) Window type air conditioners/unit P 60.00
NOTE: Window type air conditioners used in single

detached, duplex or multiple family dwellings
are exempted from the permit fees:
e) Mechanical Ventilation per HP or fraction thereof of

blower or fan, or metric equivalent P 20.00
NOTE: In a series of AC/REF systems located in one

establishment, the total installed tons of
refrigeration shall be used as the basis of
computation for purposes of installation/
inspection fees and shall not be considered
individually.
For evaluation purposes:
e.1) For Ice Making:
3.5 HP per ton, for compressors up to 50 tons

capacity
3.25 HP per ton, for compressors above 50

tons up to 200 tons capacity.

tons capacity.
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e.2) For Air-Conditioning:
1.25 HP per ton, for compressors of 1.2 tons

up to 5 tons capacity.
1.10 HP per ton, for compressors above 5 tons


tons capacity.
e.3) For Commercial/Industrial Refrigerator w/out

Ice Making:
1.5 HP per ton, for compressors of 1 ton up to

5 tons capacity.


capacity.
2) Escalators and Moving Walks:
a) Up to 50 lineal meters, per

lineal meter or fraction thereof P 20.00
b) Every lineal meter or fraction

thereof in excess of 50 lineal meters 10.00
3) Elevators, per unit:
a) Up to 1,000 kg capacity P 4,000.00
b) Above 1,000 kg capacity 5,000.00
c) Freight Elevators 5,000.00
d) Motor Driver Dumbwaiters 400.00
e) Construction elevators for materials 1,000.00
f) Car Elevators 5,000.00
4) Boilers/Unit:
a) Up to 10 HP P 400.00
b) Above 10 HP up to 30 HP 600.00
c) Above 30 HP up to 50 HP 800.00
d) Above 50 HP up to 70 HP 1,000.00
Page No. 195
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e) Above 70 HP up to 90 HP P 1,200.00
f) Above 90 HP up to 100 HP 1,400.00
g) Every HP above 100 HP 4.00
NOTE: Boiler rating shall be computed on the

basis of one (1) sq. m. of heating
surface for one (1) boiler HP.
5) Pressurized Water Heaters/Unit P 200.00
NOTE: Pressurized water heaters used in

single detached, duplex or multiple
family dwellings are exempted from
permit fees.
6) Water pump and sewage pumps for

buildings/structures used for commercial/industrial
purposes/Unit:
Per HP or fraction thereof P 40.00
7) Automatic fire extinguishers, per

sprinkler head P 2.00
8) Stationary Standby Generating Sets/Unit:
a) Up to 10 HP P 300.00
d) Above 50 HP up to 70 HP 600.00
f) Above 90 HP up to 100 HP 800.00
g) Every HP above 100 HP 2.00
9) Compressed Air, Vacuum, Institutional and/or

Industrial Gases, per outlet P 10.00
10) Other Internal Combustion Engines, including cranes,

fork-lifts, loaders, pumps, mixers, compressors and
the like, not registered with the LTC:
a) Up to 10 HP P 200.00
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d) Above 50 HP up to 70 HP P 380.00
f) Every HP above 100 HP 2.00
11) Pressure Vessels:
12) Other Machinery/Equipment for Commercial/Industrial

use not elsewhere specified.
Per HP fraction thereof P 50.00
13) Pneumatic Tubes, Conveyors, Monorails for Materials

handling, per lineal meter. P 25.00
VIII. Fencing Permit Fees:
1) Fences made of indigenous materials and/or barbed wire,

chicken wire, hog wire Exempted
2) Fences up to 1.80 meters in height, made of materials other

than those mentioned in the above paragraph P 2.00
3) Fences in excess of 1.80 meters in height, made of materials

other than those mentioned in paragraph 1 under this Item,
per lineal meter, or fraction thereof P 2.00
IX. Construction of Sidewalks:
a) Up to 20 sq. m. P 20.00
b) Every sq. m. or fraction thereof in excess

of 20 sq. m. 1.00
X. Paved areas intended for commercial/ industrial/

social/institutional use, such as parking areas, gasoline
station premises, skating rinks, pelota courts, tennis and
basketball courts and the like:
Per sq. m. or fraction thereof of paved area P 1.00
XI. Use of streets and sidewalks as permitted under Chapter 11 of

the National Building Code and Rule IX of each Implementing
Rules and Regulation:
1) Use of Sidewalk:
a) Up to 10 sq. m. of sidewalk, per

calendar month P 200.00
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b) Every sq. m. or fraction thereof in
excess of 20 sq. m. per calendar
month P 10.00
2) Erection of Scaffoldings occupying Public Areas:
a) Up to 10 lineal meters of frontage, per

calendar month P 120.00
b) Every lineal meter or fraction thereof

of frontage in excess of 10 lineal meters,
per calendar month 10.00
XII. Certificate of Use or Occupancy:
1) Category I (Residential)
a.1) Building made of traditional indigenous materials as

defined under Section 209 of the National Building
Code Exempted
a.2) Buildings costing more than

15,000.00 up to 50,000.00 P 50.00

50,000.00 up to 100,000.00 100.00

100,000.00 up to 150,000.00 150.00

150,000.00 up to 250,000.00 200.00

250,000.00 up to 500,000.00 400.00

500,000.00 800.00
2) Category II (Commercial/Industrial)
a.1) Buildings costing up to

50,000.00 P 100.00

50,000.00 up to 100,000.00 200.00

100,000.00 up to 250,000.00 400.00

250,000.00 up to 500,000.00 800.00
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500,000.00 P 1,600.00
3) Category III (Institutional)
a.1) Buildings costing up to

50,000.00 P 60.00

50,000.00 up to 150,000.00 150.00

150,000.00 up to 250,000.00 300.00

250,000.00 up to 500,000.00 600.00

500,000.00 1,200.00
4) Category IV (Ancillary)
a.1) Buildings with floor area up to

20 sq. m. Exempted
a.2) Buildings with floor area above

20 sq. m. up to 500 sq. m. P 20.00

500 sq. m. up to 1,000 sq. m. 40.00

1,000 sq. m. up to 5,000 sq. m. 60.00

5,000 sq. m. up to 10,000 sq. m. 100.00

10,000 sq. m. 200.00
5) Category V:
a.1) Garages, carpots, balconies, terraces and the like:
Fifty (50%) percent of the rate of principal building

according to Category. (See Item II, paragraphs 1 to 3
above)
a.2) Aviaries, aquariums, zoo structures, and the like.
Same rates as for Category IV
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6) Ancillary Structures:
a) Bank and record Vaults, per

cu. m. of interior volume P 15.00
b) Swimming Pool/Unit:
b.1) Residential P 2.00
b.2) Commercial/Industrial 20.00
b.3) Social/Institutional 20.00
b.4) Improvised swimming pool made of materials

listed under Item III, paragraph 2 of this
Section:
Fifty (50%) percent of the above rates
c) Swimming pool, shower rooms/locker rooms/Unit:
c.1) Residential P 5.00
c.2) Commercial/Industrial 15.00
c.3) Social/Institutional 10.00
d) Towers/Unit:
Trilon
Self-supporting (Guyed)
d.1) Residential Exempted Exempted
d.2) Commercial/Industrial P 40.00 P 20.00
d.3) Social/Institutional 40.00 20.00
e) Commercial/Industrial Storage
Silos/Unit P 40.00
f) Smokestacks/Unit P 20.00
g) Chimneys/Unit P 10.00
h) Commercial/Industrial Fixed
Ovens/Unit P 10.00
i) Industrial Kiln/Furnace/Unit P 50.00
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j) Reinforced Concrete Tanks/Unit:
j.1) Residential:
j.1.1) Up to 2 cu. m. Exempted
j.1.2) Above 2 cu. m. P 10.00
j.2) Commercial/Industrial 40.00
j.3) Social/Institutional 20.00
k) Steel/Tanks/Unit:
k.1) Residential:
k.1.1) Up to 2 cu. m. Exempted
k.1.2) Above 2 cu. m. P 10.00
k.2) Commercial/Industrial:
k.2.1) Above ground P 40.00
k.2.2) Underground 40.00
k.3) Social/Institutional P 20.00
l) Booths, Kiosks, Platforms, Stages,

and the like P 20.00
XIII. Annual Inspection Fees:
1) Annual Building Inspection Fees shall be collected by the

Building Officials at the following rates:
a) Category I:
a.1) Single detached dwellings units

and duplexes Exempted
a.2) If the owner requests building inspection, the

fee for each of the services enumerated below
is P 100.00
a.2.1) Land Use Conformity
a.2.2) Architectural Presentability
a.2.3) Structural Stability
a.2.4) Sanitary and Health Requirements
a.2.5) Fire Resistive requirements

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b) Category II and III:
Commercial (excluding amusement houses and

gymnasia) industrial, social and institutional buildings
with gross value of:
b.1) Up to P1 Million P 100.00
b.2) Above P1 Million up to

5 Million 200.00

10 Million 400.00

50 Million 800.00

100 Million 1,000.00
b.6) Above P100 Million 1,000.00
c) Amusement Houses, Gymnasia and the like*
c.1) First class cinematographs

or theaters P 1,500.00
c.2) Second class cinematographs

or theaters 600.00
c.3) Third class cinematographs

or theaters 400.00
c.4) Grandstands/bleachers* 1,000.00
c.5) Gymnasia and the like* 600.00
*Gymnasia, grandstands, bleachers, concert halls,

little theaters, and the like that are integral parts of a
school, college or university complex shall be charged
in accordance with sub-paragraph (b) of this Item.
2) Sanitary/Plumbing Inspection Fees:
a) Every inspection trip during

construction P 4.00
b) Annual inspection of sanitary/

plumbing system 15.00
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3) Electrical Inspection Fees:
a) Every inspection trip during

construction P 4.00
b) Annual Inspection Fees are the same as

corresponding Installation Fees prescribed under Item
VI of this Section
NOTE: Category I buildings are exempt from annual

inspection.
4) Annual Mechanical Inspection Fees:
NOTE: See note under Item VII, Paragraph 1 above of

this Section.
a) Refrigeration and Ice Plant/Ton:
a.1) Up to 100 tons capacity P 20.00
a.2) Above 100 tons up to 150 tons 16.00
a.5) Every ton or fraction thereof

above 500 tons 4.00
NOTE: Household refrigerator, freezers, fans, etc.

used in single detached duplex or multiple
family dwellings are exempted from annual
inspection.
b) Air-Conditioning Systems:
b.1) Window-type air-conditioners/

Unit P 30.00
NOTE: Household refrigerator, freezers, fans, etc.

used in single detached duplex or multiple
family dwellings are exempted from annual
inspection.
b.2) Package or centralized air-conditioning

systems:
b.2.1) First 100 tons, per ton P 20.00
b.2.2) Above 100 tons up to 150 16.00
b.2.3) Above 150 tons up to 300 12.00

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b.2.4) Above 300 tons up to
500 P 8.00
b.2.5) Every ton or fraction

thereof above 500 tons 6.00
c) Mechanical Ventilation/Unit:
c.1) Up to 1 HP P 10.00
c.2) Above 1 HP up to 5 HP 20.00
c.5) Above 20 HP 120.00
d) Escalators and Moving Walks/Unit P 100.00
e) Elevators/Unit:
e.1) Passenger elevators:
e.1.1) First 5 landings P 400.00
e.1.2) Each landing above the 5th 20.00
e.2) Freight elevators 300.00
e.3) Motor-driven dumbwaiters 40.00
e.4) Construction elevators for

materials 300.00
e.5) Car elevators 400.00
NOTE: Additional floor stops/landings shall be

inspected and charged in accordance with
above rates.
f) Boilers:
f.1) Up to 10 HP P 300.00
f.2) Above 10 HP up to 30 HP 400.00
f.6) Above 90 HP up to 100 HP 800.00

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f.7) Every HP in excess of 100 HP P 4.00
NOTE: Boiler rating shall be computed on the basis of

one (1) sq. m. of heating surface for one (1)
boiler HP.
g) Pressurized water heaters/Unit:
NOTE: Pressurized water heaters used in single

detached or duplex family dwellings are
exempt from inspection.
h) Automatic fire extinguishers, per

sprinkler head P 1.00
i) Water and sewage pumps for buildings/structures for

commercial/industrial purposes, per unit:
i.1) Up to 1 HP P 10.00
i.2) Above 1 HP up to 3 HP 30.00
i.10) Above 60 HP up to 70 HP 200.00
i.11) Above 70 HP up to 80 HP 220.00
i.12) Above 80 HP up to 90 HP 240.00
i.13) Every HP or fraction thereof

above 90 HP 2.00
NOTE: Water and sewage pumps used in single

detached or duplex family dwellings are
exempt from inspection.
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j) Standby Generating Sets/Unit:
j.1) Up to 10 HP P 40.00
j.2) Above 10 HP up to 30 HP 80.00
j.6) Above 90 HP up to100 HP 240.00
j.7) Every HP or fraction thereof

above 100 HP 2.00
k) Other Internal Combustion Engines, including Cranes,

Fork-lifts, Loaders, Pumps, Mixers, Compressors and
the like, per unit:
k.1) Up to 10 HP P 80.00
k.2) Above 10 HP up to 30 HP 140.00
k.6) Above 90 HP up to 100 HP 380.00
k.7) Every HP or fraction thereof

above 100 HP 2.00
l) Other machinery and/or equipment for commercial/

industrial use not elsewhere specified, per unit:
l.1) Up to HP P 6.00
l.2) Above HP up to 1 HP 20.00
l.3) Above 1 HP up to 3 HP 40.00

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l.9) Above 40 HP up to 50 HP P 300.00
l.10) Above 50 HP up to 60 HP 360.00
l.11) Above 60 HP up to 70 HP 420.00
l.12) Above 70 HP up to 80 HP 480.00
l.13) Above 80 HP up to 90 HP 520.00
l.14) Above 90 HP up to 100 HP 600.00
l.15) Every HP or fraction thereof

above 100 HP 5.00
m) Pressure Vessels:
Per cubic meter or fraction thereof P 30.00
n) Pneumatic Tubes, Conveyors, Monorails for materials

handling:
Per lineal meter of fraction thereof P 2.00
o) Testing/Calibration of Pressure Gauge,

per Unit P 20.00
p) Gas Meters:
Each gas meter tested, proved and sealed:
p.1) Up to 1o lights P 12.00
p.2) Above 10 lights up to 50 lights 16.00
p.3) Above 50 lights up to 100 lights 24.00
p.4) Above 100 lights 40.00
q) Every inspection of mechanical rides used in

amusement centers of fairs, such as ferris wheels,
merry-go-rounds, roller coasters, and the like, per unit
P 40.00
XIV. Sign Permit Fees:
1) Erection of supports of any signboard, billboard, marquee

and the like:
a) Up to 4 sq. m. of signboard area P 100.00
b) Every sq. m. or fraction thereof in

excess of 4 sq. m. 20.00
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2) Installation Permit Fees:
Per sq. m. of display surface or fraction thereof:
a) Business Signs:
a.1) Neon P 30.00
a.2) Illuminated 20.00
a.3) Others 12.00
a.4) Painted-on 8.00
NOTE: Signs not exceeding 0.20 of display surface

and/or temporary signs for charitable, religious
and civic purposes are not required to obtain a
permit.
Fees for electrical parts of signs are found in

item VI, paragraph 1 and 3 above of this
Section.
3) Annual Renewal Fees:
Per sq. m. of display surface or fraction thereof:
a) Neon signs P 30.00
Provided, that the minimum

fee shall be 120.00
b) Illuminated signs P 15.00

fee shall be 60.00
c) Others P 8.00

fee shall be 40.00
d) Painted-on signs P 40.00

fee shall be 20.00
XV. Certifications:
1) Certified true copy of Building Permit P 4.00
2) Certified true copy of Certificate of

Use/Occupancy 4.00
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3) Issuance of Certificate of Damage P 4.00
4) Certified true copy of Certificate of Damage 4.00
5) Certified true copy of Electrical Certificate 4.00
6) Issuance of Certificate of Gas Meter Installation 12.00
7) Certified true copy of Certificate of Operation 4.00
XVI. Payment of Fees:
All fees mentioned in this Chapter shall be paid to the Cashier of

the Municipal Building Official or to the Municipal Treasurer before
the issuance of the building permit.
XVII. Penalties:
1) A surcharge of one hundred (100%) percent shall be

imposed and collected from any person who shall construct,
install, repair, alter or cause any change in the use of
occupancy of any building or parts thereof or appurtenances
thereto without any permit.
2) All inspection fees shall be paid within 30 days from the

prescribed date, otherwise, a surcharge of 25% shall be
imposed.
3) Administrative fines, penalties and/or surcharges for various

violations of the Code are prescribed under Sections 8 to 10
of Rule VIII.
SECTION 221. No Fees or Charges shall be Assessed on the

following Applications:
1) Construction/addition/renovation/ alteration of traditional

indigenous family dwelling unit.
2) Construction/addition/ renovation/ alteration of public

buildings. For purposes of this Chapter, the term Public
Building or Structure refers to any building owned, occupied
and operated by regular and/or specialized agencies or
offices performing purely governmental functions.
3) Construction/addition/renovation/ alteration introduced or

undertaken by the National Housing Authority on
government owned tenement houses and other housing
units while the title of the lot is still under the name of the
government.
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4) Reconstruction of buildings or structures damaged or
destroyed by typhoons, fires, earthquakes or other
calamities, provided that the cost of such reconstruction shall
not exceed twenty (20%) percent of the original construction
cost based on the schedule of rates provided in this Chapter
and that an application thereof is filed with the Building
Official together with the Certificate of Damage which shall
be obtained from the Office of the Building Official not later
than thirty (30) days after the occurrence of such calamity.
5) Construction of buildings or structures by civic organizations,

charitable institutions to be donated to the government for
public use.
6) Construction/ addition/ renovation/ alteration/ repair of

buildings/structures and/or electrical equipment/ installations
owned by electric cooperatives organized and/or operating
pursuant to PD 269. However, individual household
members of such cooperatives are not exempt.
TITLE VII ADMINISTRATIVE PROVISIONS
Chapter 43 COLLECTION OF TAXES
SECTION 222. Tax Period and Manner of Payment Unless

otherwise provided in this Code, the tax period of all local taxes, fees and
charges shall be the calendar year. Such taxes, fees and charges may be
paid in quarterly installments.
SECTION 223. Accrual of Tax Unless otherwise provided in

this Code, all local taxes, fees, and charges shall accrued on the first (1 st)
day of January of each year. However, new taxes, fees or charges in the
rates thereof, shall accrue on the first (1 st) day of the quarter next following
the effectivity of the ordinance imposing such new levies or rates.
SECTION 224. Time of Payment Unless otherwise provided

in this Code, all local taxes, fees and charges shall be paid within the first
twenty (20) days of January or of each subsequent quarter, as the case
may be. The Sanggunian concerned may, for a justifiable cause, extend
the time for payment of such taxes, fees or charges without

surcharges or penalties, but only for a period not exceeding six (6)
months.
SECTION 225. Surcharges and Penalties on Unpaid Taxes,

Fees, or Charges There is hereby imposed a surcharge not exceeding
twenty-five (25%) percent of the amount of taxes, fees or charges not paid
on time and an interest at the rate not exceeding two (2%) percent per
month of the unpaid taxes, fees or charges including surcharges, until
210
such amount is fully paid but in no case shall the total interest on the
unpaid amount or portion thereof exceed thirty-six (36) months.
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SECTION 226. Interest on Other Unpaid Revenue Where

the amount of any other revenue, except voluntary contributions or
donations, is not paid on the date fixed on the ordinance, or in the
contract, expressed or implied, or upon the occurrence of the event which
has given rise to its collection, there shall be collected as part of that
amount an interest thereon at the rate not exceeding two (2%) percent per
month from the date it is due until it is paid, but in no case shall the total
interest on the unpaid amount or a portion thereof exceed thirty-six (36)
months.
SECTION 227. Collection of Local Revenues by Treasurer

All local taxes, fees, and charges shall be collected by the Municipal
Treasurer or their duly authorized deputies.
The Municipal Treasurer may designate the Barangay Treasurer as

his deputy to collect local taxes, fees, and charges. In case a bond is
required for the purpose, the municipal government shall pay the
premiums thereon in addition to the premiums of bond that may be
required under this R.A. 7160.
SECTION 228. Examination of Books of Accounts and

Pertinent Records of Businessmen by Local Treasurer The
Municipal Treasurer may, by himself or through any of his deputies duly
authorized in writing, examine the books, accounts and other pertinent
records of any person, partnership, corporation, or association subject to
local taxes, fees and charges in order to ascertain, assess, and collect the
correct amount of the tax, fee, or charge. Such examination shall be made
during regular business hours, only once for every tax period, and shall be
certified to by the examining official. Such certificate shall be made of
record in the books of accounts of the taxpayers examined.
In case the examination herein authorized is made by a duly

authorized deputy of the local treasurer, the written authority of the deputy
concerned shall specifically state the name, address, and business of
taxpayer whose books, accounts and pertinent records are to be
examined, the date and place of such examination, and the procedure to
be followed in conducting the same.
For this purpose, the records of the revenue district office of the
Bureau of Internal Revenue shall be made available to the Local
Treasurer, his deputy or duly authorized representative.
Chapter 44 CIVIL REMEDIES FOR COLLECTION OFF

REVENUES
211
SECTION 229. Application of Chapter The provisions of
this Chapter and the remedies provided herein may be availed of for the
collection of any delinquent local tax, fee, charge, or other revenue.
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SECTION 230. Local Governments Lien Local taxes, fees,

charges and other revenues constitute a lien, superior to all liens, charges
or encumbrances in favor of any person, enforceable by appropriate
administrative or judicial action, not only upon any property or rights
therein which may be subject to the lien but also upon property used in
business, occupation, practice of profession or calling, or exercise or
privilege with respect to which the lien is imposed. The lien may only be
extinguished upon full payment of the delinquent local taxes, fees and
charges including related surcharges and interest.
SECTION 231. Civil Remedies The civil remedies for the

collection of local taxes, fees, or charges, and related surcharges and
interest resulting from delinquency shall be:
a) By administrative action thru 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 the right to personal property, and
by levy upon real property and interest in or rights to real
property; and
b) By judicial action.
Either of these remedies or all may be pursued concurrently or

simultaneously at the discretion of the local government unit concerned.
SECTION 232. Distraint of Personal Property The remedy

by distraint shall proceed as follows:
a) Seizure Upon failure of the person owing any local tax, fee,
or charge to pay the same at the time required, the local
treasurer or his deputy may, upon written notice, seize or
confiscate any personal property belonging to that person or
any personal property subject to the lien in sufficient quantity
to satisfy the tax, fee, or charge in question, together with
any increment thereto incident to delinquency and the
expenses of seizure. In such case, the local treasurer or his
deputy shall issue a duly authenticated certificate based
upon the records of his office showing the fact of
delinquency and the amounts of the tax, fee, or charge and
penalty due. Such certificate shall serve as sufficient warrant
for the distraint of personal property aforementioned, subject
to the taxpayers right to claim exemption under the
provisions of existing laws. Distrained personal property
212
shall be sold at public auction in the manner herein provided
for.
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Ordinance 24
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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) public and
conspicuous places in the territory of the local government
unit 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 posting
of the notice shall be at the office of the Chief Executive of
the Local Government Unit in which the property is
distrained.
d) Release of Distrained Property Upon Payment Prior to Sale

If at any time prior to the consummation of the sale, all the
proper charges are paid to the officer conducting the sale,
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 the public auction to the highest bidder for
cash. Within five (5) days after the sale, the local treasurer
shall make a report of the proceedings in writing to the local
chief executive concerned.
Should the property distrained be not disposed of

within one hundred and twenty (120) days from the date of
distraint, the same shall be considered as sold to the local
government unit concerned for the amount of the
assessment made thereon by the Committee on Appraisal
and to the extent of the same amount, the tax delinquencies
shall be cancelled.
213
Said Committee on Appraisal be composed of the
Municipal Treasurer as Chairman, with a representative of
the Commission on audit and the Municipal Assessor as
members.
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Ordinance 24
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f) Disposition of Proceeds The proceeds of 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
retuned 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 deputy. Where the
proceeds of the sale are insufficient to satisfy the claim,
other property may, in like manner, be distrained until the full
amount due, including all expenses, is collected.
SECTION 233. Levy on Real Property After the expiration

of the time required to pay the delinquent tax, fee, or charge, real property
may be levied on before, simultaneously, or after the distraint of personal
property belonging to the delinquent taxpayer. To this end, Municipal
Treasurer, shall prepare a duly authenticated certificate showing the name
of the taxpayer and the amount of the tax, fee, or charge, and penalty due
from him. Said certificate shall operate with the force of a legal execution
throughout the Philippines. Levy shall be affected by writing upon said
certificate the description of the property upon which levy is made. At the
same time, written notice of the levy shall be mailed to or served upon the
assessor and the Registrar of Deeds of the province or city where the
property is located who shall annotate the levy on the tax declaration and
certificate of title of the property, respectively, and the delinquent taxpayer
or, if he be absent from the Philippines, to his agent or manager of the
business in respect to which the liability arose, or if there be none, to the
occupant of the property in question.
In case the levy on real property is not issued before or

simultaneously with the warrant of distraint on personal property, and the
personal property of the taxpayer is not sufficient to satisfy his
delinquency, the Municipal Treasurer, shall within thirty (30) days after
execution of the distraint, proceed with the levy on the taxpayers real
property.
A report of any levy shall, within ten (10) days after the receipt of
the warrant, be submitted by the levying officer to the Sanggunian
concerned.
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Page No. 214
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SECTION 234. Advertisement and Sale Within thirty (30)

days after levy, the treasurer shall proceed to publicity advertise for sale or
auction the property or a usable portion thereof as may be necessary to
satisfy the claim and cost of sale; and such advertisement shall cover a
period of at least thirty (30) days. It shall be affected by posting a notice at
the entrance of the municipal building, and in public and conspicuous
place in the barangay where the real property is located, and by
publication once a week for three (3) weeks in a newspaper of general
circulation in the province, city, or municipality where the property is
located. The advertisement shall contain the amount of taxes, fees, or
charges, and penalties due thereon, and the time and place of sale, the
name of the taxpayer against whom the taxes, fees, or charges are levied,
and a short description of the property to be sold. At any time before the
date fixed for the sale, the taxpayer may stay the proceedings by paying
the taxes, fees, charges, penalties and interests. If he fails to do so, the
sale shall proceed and shall be held either at the main entrance of the
provincial, city or municipal building, or on the property to be sold, or at
any other place as determined by the local treasurer conducting the sale,
and specified in the notice of sale.
Within thirty (30) days after the sale, the treasurer or his deputy
shall make a report of the sale to the Sanggunian concerned, and which
shall form part of his records. After consultation with the Sanggunian, the
treasurer shall make and deliver to the purchaser a certificate of sale,
showing the proceedings of sale, describing the property sold, stating the
name of the purchaser and setting out the exact amount of all taxes, fees,
charges and related surcharges, interests, or penalties: Provided,
however, that any excess in the proceeds of the sale over the claim and
cost of sales shall be turned over to the owner of the property.
The treasurer may, by ordinance duly approved, advance an

amount sufficient to defray the costs of collection by means of the
remedies provided for in this Title, including the preservation or
transportation in case of personal property, and the advertisement and
subsequent sale, in case of personal and real property including the
improvements thereon.
SECTION 235. Redemption of Property Sold Within one

(1) year from the date of sale, the delinquent taxpayer or his
representative shall have the right to redeem the property upon payment
to the local treasurer of the total amount of taxes, fees, or charges, and
related surcharges, interest, or penalties from the date of delinquency to
the date of sale, plus interest of not more than two (2%) percent per month
215
on the purchase price from the date of purchase to the date of redemption.
Such payment shall invalidate the certificate of sale issued to the
purchaser and the owner shall be entitled to a certificate of redemption
from the municipal treasurer or his deputy.
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Ordinance 24
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The municipal 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 interest of
not more than (2%) percent 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 taxes, fees, or charges,
related surcharges, interest and penalties.
The owner shall not, however, be deprived of the possession of the

said property and shall be entitled to the rentals and other income thereof
until the expiration of the time allowed for its redemption.
SECTION 236. Final Deed of Purchaser In case the

taxpayer fails to redeem the property as provided herein, the local
treasurer shall execute a deed conveying to the purchaser so mush of the
property as had been sold, free from liens of any taxes, fees, charges,
related surcharges, interest, and penalties. The deed shall succinctly
recite all the proceedings upon which the validity of the sale depends.
SECTION 237. Purchase of Property by the Municipal

Government for Want of Bidder In case there is no bidder for the real
property advertised for sale as provided herein, or if the highest bid is for
an amount insufficient to pay the taxes, fees, or charges, related
surcharges, interests, penalties, and costs, the treasurer conducting the
sale shall purchase the property in behalf of the Municipal Government
unit concerned to satisfy the claim and within two (2) days thereafter shall
make a report of his proceedings which shall be reflected upon the
records of his office. It shall be the duty of the Registrar of Deeds
concerned upon registration with his office of any such declaration of
forfeiture to transfer the title of the forfeited property to the Municipal
Government without the necessity of an order from the 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 local
treasurer the full amount of the taxes, fees, charges, and related
surcharges, interest, or penalties, and the cost of sale. If the property is
not redeemed as provided herein, the ownership thereof shall be fully
vested on the local government unit concerned.
SECTION 238. Resale of Real Estate Taken for Taxes, Fees,

or Charges The Sanggunian concerned may, by ordinance duly
approved, and upon notice of not less than twenty (20) days, sell and
dispose of the real property acquired under the preceding section at public
216
auction. The proceeds of the sale shall accrue to the general fund of the
local government unit concerned.
SECTION 239. Collection of Delinquent Taxes, Fees,

Charges, or Other Revenues Through Judicial Action The local
government unit concerned 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 local treasurer within the
period prescribed in this Title.
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Ordinance 24
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SECTION 240. Further Distraint or Levy The remedies by

distraint and levy may be repeated if necessary until the full amount due,
including all expenses, is collected.
SECTION 241. Personal Property Exempt from Distraint or

Levy The following property shall be exempt from distraint and the levy,
attachment or execution thereof for delinquency in the payment of any
local tax, fee or charge, including the related surcharge and interest:
a) Tools and the implements necessarily used by the

delinquent taxpayer in his trade or employment;
b) One (1) horse, cow, carabao, or other beast of burden, such

as the delinquent taxpayer may select, and necessarily used
by him in his ordinary occupation;
c) His necessary clothing, and that of all his family;
d) Household furniture and utensils necessary for

housekeeping and used for that purpose by the delinquent
taxpayer, such as he may select, of a value not exceeding
Ten Thousand (P10,000.00) Pesos;
e) Provisions, including crops, actually provided for individual or

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

judges;
g) One fishing boat and net, not exceeding the total value of
Ten Thousand (P10,000.00) Pesos, by the lawful use of
which a fisherman earns his livelihood; and
h) Any material or article forming part of a house or

improvement of any real property.
Chapter 45 FINAL PROVISIONS
SECTION 242. Separability Clause If for any reason, any

provision, section or part of this code is declared not valid by a court of
competent jurisdiction or suspended or revoked by the Office of the
President, such judgment shall not affect or impart the remaining
provisions, sections or parts which shall continue to be in force and effect.
217
SECTION 243. Applicability Clause All other matters
relating to the imposition in this code shall be governed by pertinent
provisions of existing laws and ordinances.
SECTION 244. Penal Provisions Any violation of the

provisions of this Code not herein otherwise covered by a specific penalty,
shall be punished by a fine of not exceeding Five Hundred (P500.00)
Pesos or imprisonment of not exceeding six (6) months or both, at the
discretion of the Court.
Page No. 217
Ordinance 24
Series of 1993
x------------------x
Payment of a fine or service of imprisonment as herein provided

shall not relieve the offender from the payment of the delinquent tax, fee,
or charge imposed under this Code.
If the violation is committed by any juridical entity, the President,

General Manager or any person entrusted with the Administration thereof
of the time of the commission of the violation shall be held responsible or
liable therefor.
SECTION 245. Escalation Clause The rates imposed on

taxes, fees and charges herein shall be increased by ten (10%) percent of
the (5th) year of the effectivity of the ordinance or on 1998, unless said
taxes, fees or charges has been amended, resulting in an increase within
the five (5) year period.
SECTION 246. Preparation of Implementing Rules and

Regulations For purposes of streamlining the methods and procedures
in the collection of taxes and to ensure efficient mobilization of resources,
the Municipal Mayor may promulgate implementing rules and regulations
to assure the effective implementation of this Revenue Code.
SECTION 247. Repealing Clause All ordinances, rules and

regulations or part thereof, in conflict with, or inconsistent with any
provisions of this Code are hereby repealed or modified accordingly.
SECTION 248. Effectivity This Code shall take effect on

January 1, 1994.
APPROVED, December 24, 1993, Tagig metropolitan Manila
HON. DANIEL M. CASTILLO

Vice Mayor and Presiding Officer
COUNCILORS
218
HON. ALAN PETER S. CAYETANO HON. AURELIO S. PADILLA
HON. MARIO C. REYES HON. RICARDO S. CRUZ, JR.
HON. DANILO C. RAYOS DEL SOL HON. DANILO G. CASTRO
Page No. 217

Ordinance 24
Series of 1993
x------------------x
HON. PHILIP D. PAGKALINAWAN HON. GUALBERTO M. ROA
HON. ALLAN PAUL C. CRUZ HON. LEO M. AGUILAR
HON. MARISSE L. BALINA HON. RICARDO J. JORDAN
HON. DELIO J. SANTOS HON. EDWIN N. TANYAG
ABC President SK Fed. President
ATTESTED BY:
ATTY. GEORGE A. ELIAS

SB Secretary
APPROVED BY:
HON. RICARDO D. PAPA, JR.

Municipal Mayor
219

Ord No.24 s.1993 Revenue Code

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Ord No.24 s.1993 Revenue Code

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Ordinance 24

Taguig Revenue Code

TABLE OF CONTENTS 1-12

TITLE I GENERAL PROVISIONS 14

Chapter 1 THE CODE: POLICY AND INTERPRETATION 14

Section 3 Declaration of Policy 14

Section 4 Rules and Interpretation 15

TITLE II REAL PROPERTY TAXATION 16

Chapter 2 SCOPE AND DEFINITIONS OF TERMS 16

Section 6 Fundamental Principles 16

Chapter 3 APPRAISAL AND DECLARATION OF REAL

Section 8 Declaration of Real Property by the Owner

Section 9 Duty of Persons Acquiring Real Property or

Section 10 Declaration of Property by the Municipal

Section 11 Listing Real property in the Assessment

Section 12 Proof of Exemption of Real Property from

Chapter 4 SCHEDULE OF FAIR MARKET VALUE 20

Section 13 Preparation and Adoption of Fair Market

Section 15 Schedule of Fair Market Values of Real

Section 16 Appraisal of Improvements 42

Section 17 Type of Improvements 46

Section 18 Items Considered as Component Parts of

Section 19 Schedule of Unit of Values of Building 50

Table of Schedule of Unit of Values 50

Section 20 General Provision on the Appraisal and

Section 21 Schedule of Depreciation 53

Table of Schedule of Depreciation 54

Section 22 When Higher Rate of Depreciation can be

Section 23 General Revision of Assessment 54

Section 24 Authority of the Assessor to Take Evidence 54

Section 25 Classes of Real Property for Assessment

Section 26 Special Classes of Real Property 54

Section 27 Actual Use of Real Property as Basis for

Section 28 Assessment Levels 55

Section 29 Valuation of Real Property 56

Section 30 Date of Effectivity of Assessment and

Section 32 Notification of New or revised

Section 33 Appraisal and Assessment of

Section 34 Depreciation Allowance for

Chapter 6 ASSESSMENT APPEALS 58

Section 35 Municipal Board of Assessment

Section 36 Organization, Power and Function of

Section 37 Meeting and Expenses of the Municipal

Section 38 Action by the Municipal Board of

Section 39 Effect of Appeal in the Payment of Real

Chapter 7 IMPOSITION OF REAL PROPERTY TAX 60

Section 40 Basis ad Valorem Tax on Real

Section 41 Additional Levy for the Science and

Section 42 Exemption from Real Property Tax 61

Section 43 Additional Ad Valorem Tax on

Section 44 Idle Lands, Coverage 62

Section 46 Listings of Idle Lands by the Assessor 63

Chapter 8 COLLECTION OF REAL PROPERTY TAX 63

Section 47 Date of Accrual of Tax 63

Section 48 Collection of Tax 63

Section 49 Notice of Time for Collection of Tax 63

Section 50 Payment of Real Property Taxes in

Section 51 Application of Payments 64

Section 52 Advance and Prompt Payment

Section 53 Payment under Protest 64

Section 54 Interest on Unpaid Real Property Tax 65

Section 55 Notice of Delinquency in the Payment

Chapter 9 TAX ON TRANSFER OF REAL PROPERTY

Section 56 Levy on Transfer of Real Property