Documente Academic
Documente Profesional
Documente Cultură
Absent:
Hon. Cyrus E. Torrea, DPA
On motion of:
Hon. Lord Dean H. Castillo
CHAPTER
I. GENERAL PROVISIONS
Article A.
Section 1B.01. Definition of Terms. When used in this Code, the term:
Advertising Agency includes all persons who engaged in the business
of advertising for the others by means of billboards, posters, placards, notices,
signs, directories, pamphlets, leaflets, handbills, electric or neon lights,
airplanes, balloons or other media, whether in pictorial or reading form.
Agricultural Products include the yield of the soil, such as corn,
rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables,
fruits, flowers, and their by-products; ordinary salt; all kind 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 such as, freezing, drying, salting, smoking or stripping for
purposes of preserving or otherwise preparing said products for the market.
These also include those that have undergone not only simple but even
sophisticated processes employing advance 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.
The term by-products shall mean those materials which in the
cultivation or processing of an article remained over, and which are still of
value and marketable, like copra cake from copra and molasses from sugar
cane.
Amusement is a pleasurable diversion and entertainment. It is
synonymous to relaxation, avocation, and pastime or fun.
Amusement Places include
theaters, cinemas, concert, halls,
circuses and other places of amusement where one seeks admission to
entertain oneself by seeing or viewing the show or performance.
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 laws or rules and regulations there under.
2
Municipal Water includes streams, lakes and tidal waters within the
municipality not being the subject of private ownership and not comprised
within the national parks, public forest, timber lands, forest reserves or fishery
reserves.
Notice refers to a written communication given to the concerned person
for him to respond accordingly.
Occupation means ones regular business or employment, or an
activity which principally takes upon ones time, thought, and energies. It
includes any calling, business, or trade.
Operator includes the owner, manager, administrator, or any person
who operates or is responsible for the operation of a business establishment or
undertaking.
Pawnbroker includes every person engaged in granting loans or
deposits or pledges of personal property on the condition of returning the same
at the stipulated prices, displaying at his place of business their gilts or yellow
balls or exhibiting a sign or money to loan on personal property or deposit or
pledge.
Peddler means any person who, either, for himself or on commission,
travels from place to place and sells his goods or offers to sell and deliver the
same. Whether a peddler is a wholesale peddler or retail peddler of a particular
commodity shall be determined from the definition of wholesale dealer or
retailer.
Perimeter Building refers to building around public market.
Persons mean every natural or juridical being, susceptible of right and
obligations or being the subject of legal relations.
Pit Manager refers to a person who professionally, regularly and
habitually manages a cockpit.
Plantation a tract of agricultural land planted to trees or seedlings
whether fruit bearing or not, uniformly spaced or seeded by broadcast methods
or normally arranged to allow highest production. For the purpose of this
Article, inland fishing ground shall be considered as plantation.
Principal Office refers to the head or main office of the business
appearing in the pertinent documents submitted to the Securities and
Exchange Commission, or the Department of Trade and Industry, or other
appropriate agencies, as the case may be.
The municipality specifically mentioned in the articles of incorporation or
official registration papers as being the official address of said principal office
shall be considered as the situs thereof.
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11
12
AMOUNT OF TAX
PER ANNUM
P 199.65
266.20
365.42
532.40
798.60
998.25
1,597.20
1,996.50
2,662.00
3,327.50
4,658.50
6,655.00
9,680.00
12,100.00
16,637.50
19,965.00
23,958.00
27,951.00
29,493.75
Forty-one percent of one
percent (41% of 1%)
PROVIDED, that the preceding rates shall apply only to the amount of
domestic sales of manufacturers, assemblers, repackers, processors, brewers,
distiller, rectifiers, and compounders of liquors, distilled spirits and wines or
manufacturers of any article of commerce of whatever kind or nature other
than those classified as essential commodities as enumerated under Section
2A.01 (Item C) of this Article.
PROVIDED FURTHER, that the businesses enumerated in Section 2A.01
(A) shall no longer be subject to the tax on wholesaler, distributors, or dealers
as provided under Section 2A.01. (Item B) of this Article.
B. ON WHOLESALERS, DISTRIBUTORS, EXPORTERS, PRODUCERS
OF OR DEALERS IN ANY ARTICLE OF COMMERCE OF WHATEVER KIND
OR NATURE IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
WITH GROSS SALES OR RECEIPTS FOR
THE PRECEDING CALENDAR YEAR IN
THE AMOUNT OF:
Less than
P 1,000
1,000 or more but less than
2,000
2,000 or more but less than
3,000
3,000 or more but less than
4,000
15
AMOUNT OF TAX
PER ANNUM
P 21.78
39.93
60.50
87.12
3]
4]
6]
7]
8]
AMOUNT OF TAX
16
AMOUNT OF TAX
PER ANNUM
10.89
19.97
30.25
43.56
60.50
73.21
86.52
99.83
113.14
133.10
166.38
199.65
266.20
399.30
598.95
798.60
AMOUNT OF TAX
PER ANNUM
One and one-tenth percent
of one percent (1.1% 1%)
MOUNT OF TAX
PER ANNUM
P400,000.00 or less
(2.2%)
CONTRACTORS
P 1,200.00/per peddler
LESSOR
OF
REAL
ESTATE INCLUDING
APARTMENTS:
AMOUNT OF TAX
PER ANNUM
OF:
Less than
P
5,000
5,000 or more but less than
10,000
10,000 or more but less than
20,000
20,000 or more but less than
30,000
30,000 or more but less than
40,000
40,000 or more but less than
50,000
For every P 5,000 in excess of P 50,000 on real
property leased for residential purposes (apartments)
For every P5,000 in excess of P 50,000 on real
property leased for purposes other than residential
P 250.00
300.00
450.00
550.00
600.00
750.00
P 25.00
P 50.00
AMOUNT OF TAX
PER ANNUM
450.00
550.00
600.00
750.00
1,000.00
P 50.00
23
AMOUNT OF TAX
PER ANNUM
50.00
75.00
100.00
125.00
175.00
175.00
2.00
PROVIDED, that rice and corn millers who are also engaged in the
business of wholesaling and retailing of said cereals shall also secure a Mayors
Permit before engaging in retailing and wholesaling apart from the permit
granted to them as rice and corn millers or operators of rice and corn mills.
They should have also a separate store space accessible to the public with a
signboard announcing that they are retailer or wholesaler of said cereals.
Finally, they should possess the necessary documents required of them by the
National Food Authority.
Q. ON
COCKFIGHT.
OPERATOR
OF
COCKPIT
AND/OR
PROMOTER
OF
200.00
1,000.00
10,000.00
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b. Cocktail Lounge/Bar
c. Bath house or Swimming Pools, Resorts
and Other Similar places
d. Disco Pub
e. Skating Rink
f. Billiard and Pool Hall (per table)
g. Bowling Alley (per alley)
h. Circus/Carnibal or the likes Merry go
round, Roller Coaster Ferrys Wheel
i. Other similar contrivances
j. Shooting Gallery and other contrivances
for Recreation
k. Vaudevilles and show
l. Boxing Stadium
m. Boxing Contest
n. Race Track
o. Theaters and Cinema Houses:
1. Video Houses Operators
2. Traveling Video Shows
3. Video and Computer Games
(per unit)
p. Theaters: Non aircon
Aircon
In
cases
of
LGUs
(provincial,
municipal,
5,000.00
10,000.00
5,000.00
3,000.00
1,000.00
500.00
5,000.00
5,000.00
5,000.00
500.00
5,000.00
3,000.00
4,000.00
1,000.00
500.00
500.00
6,000.00
10,000.00
barangays)
sponsored
RESTAURANTS,
CARINDERIAS,
PANCITERIAS,
SODA
AMOUNT OF TAX
PER ANNUM
P 400,000 or less
over P400,000
exclusive power to levy the corresponding business tax at the rate prescribed in
a barangay ordinance duly enacted for the purpose.
Section 2A.02.
Time of Payment and Accrual of Tax. Unless
otherwise specifically provided in this Article, the tax imposed herein shall
accrue on the first day of January of each year as regards subjects then liable
therefore the same may be paid in quarterly installments within the first twenty
(20) days of January and of each subsequent quarter.
The Sangguniang Bayan, however, thru a resolution, may extend the time
of payment of such tax without penalty or surcharge for a justifiable reason or
cause, provided, that the period of extension shall not exceed one (1) month.
Section 2A.03. Collection of Taxes.
The tax must be paid to and
collected by the Municipal Treasurer or his duly authorized representative
before any business or trade activity herein specified can be lawfully begun or
pursued and the tax shall be reckoned from the beginning of the calendar year.
When the business is abandoned, the tax shall not be exacted for a period
longer than the end of the calendar quarter. When the tax has been paid for a
period longer than the current quarter and the business, or trade activity, is
abandoned, no refund of the tax corresponding to the unexpired quarter shall
be made.
Section 2A.04.
Surcharge for Late Payment and Interest on
Unpaid Taxes.
Failure to pay the tax prescribed in this Article within the
time required shall subject the taxpayer to a surcharge of Twenty-five percent
(25%) of the original amount of tax due. Such surcharge shall be paid at the
same time and in the same manner as the original tax due.
In addition to the surcharge imposed herein, there shall be imposed an
interest of Two percent (2%) per month from the date it is due until it is fully
paid, provided, that in no case shall the total interest on the unpaid amount
or a portion thereof exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been granted
and the amount is not paid in full prior to the expiration of the extension, the
interest aforementioned shall be collected on the unpaid amount from the date
it becomes originally due until fully paid.
Section 2A.05.
the said official receipt shall not relieve the taxpayer from any requirement
imposed under existing ordinances, rules and regulations of this municipality.
Every person issued an official receipt for the conduct of a business or
undertaking shall keep the same conspicuously posted in plain view at the
place of business or undertaking. If the individual has no fixed place of
business or office he shall keep the official receipt in his person. The receipt
shall be produced upon demand by the Municipal Mayor, Municipal Treasurer,
or their duly authorized representatives.
In acknowledging payment of local taxes, fees and charges, it shall be the
duty of the Municipal Treasurer or his deputies to indicate on the official
receipt issued for the purpose, the number of the corresponding local tax
ordinance.
C. Invoices or Receipts. All persons subject to the taxes on business,
shall, for each sale or transfer of merchandise or goods, or for services
rendered, valued at Fifty Pesos (P50.00) or more at any one time, prepare and
issue sales or commercial invoices and receipts serially numbered with a
duplicate, showing among others things their names or style if any, and
business address. The original copy of each sales invoice or receipts shall be
issued to the purchaser or customer and the duplicate to be kept by the person
subject to the said tax, in his place of business for a period of five years. The
receipt or invoices issued pursuant to the requirement of the Bureau of
Internal Revenue for determination of national internal revenue taxes shall be
sufficient for the purpose of this Code.
D. Sworn Statement of Gross Receipts or Sales. Operators of business
subject to the taxes imposed herein shall submit a sworn statement of their
capital investment before the start of their business operations and upon
application for a Mayors permit to operate the business. Upon payment of tax
levied in this Article, any person engaged in business subject to the graduated
fixed tax based on gross sales and/or receipts shall submit sworn statement of
his gross sales/receipts for the preceding calendar year or quarter in such
manner and form as may be prescribed by the Municipal Treasurer. Should
the taxpayer fail to submit a sworn statement of gross sales or receipts, for
whatever reason, including, among others, that he failed to provide himself
with books, records and/or subsidiaries for his business, the Municipal
Treasurer or his authorized representative may verify or assess the gross sales
or receipts of the taxpayer under the best available evidence upon which the
tax may be based.
If the business or undertaking is terminated, the official receipt issued
for the payment of the business tax therefore shall be surrendered to the
Municipal Treasurer and a sworn statement of the gross sales and/or receipts
of the current year or quarter shall be submitted to the Municipal Treasurer
within thirty (30) days following the closure. Any tax due shall first be paid
before any business or undertaking is finally terminated.
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E. Issuance of Certification.
The Municipal Treasurer may, upon
presentation of satisfactory proof that the original official receipt has been lost,
stolen or destroyed, issue a certification to the effect that the tax has been
paid, indicating therein, the number of the official receipt issued, upon
payment of a fee of One Hundred Pesos (P100.00).
F. Transfer of Business to Other Location. Any business for which a
municipal tax has been paid by the person conducting it may be transferred
and continued in any other place within the territorial limits of this
municipality without the payment of additional tax during the period for which
the payment of the tax was made. Provided, that the owner shall secure the
following documents and pay the corresponding fee imposed thereof, namely:
Zoning Clearance, Environmental Compliance Certificate (ECC), Fire Inspection
Clearance, and Building Inspection Clearance. The owner/operator shall also
notify in writing the Office of the Municipal Treasurer before the transfer shall
be undertaken.
G. Death of Licensee. When any individual paying a business tax dies,
and the business is continued by a person interested in his estate, no
additional payment shall be required for the residue of the term for which the
tax was paid.
H. Retirement of Business. Any person, natural or juridical, subject to
the tax on businesses imposed herein shall, upon termination of the business,
submit a sworn statement of the gross sales or receipts for that particular
calendar year.
For purposes hereof, termination shall mean that the business
operations are stopped completely. Any change in ownership, management
and/or name of the business shall not constitute termination as contemplated
in this Article. Unless stated otherwise, assumption of the business by any
new owner or manager or re-registration of the same business under a new
name will only be considered by this municipality for record purposes in the
course of the renewal of the permit or license to operate the business.
The Municipal Treasurer shall see to it that the payment of taxes of a
business is not avoided by the termination or retirement thereof. For this
purpose, the following procedural guidelines shall strictly be observed:
1. The Municipal Treasurer shall assign every application for
termination 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 municipal 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 taxes, fees and charges
imposed thereon under existing tax ordinance of this municipality; and28
29
warehouse and the tax shall be payable to this municipality where the same is
located.
B. In cases where there is no such branch, sales office or warehouse in
this municipality where the sale is made, the sale shall be recorded in the
principal office along with the sales made by said principal office and the tax
shall accrue therein where said principal office is located.
C. In case where the factory, project office, plant or plantation in pursuit
of business is located in this municipality, seventy percent (70%) of all sales
recorded in its principal office shall be taxable by this municipality while the
remaining thirty percent (30%) of all sales recorded therein shall be taxable by
the local government unit where the principal office is located.
D. In case a plantation or factory is located in a different place but either
one of them is located in this municipality, the seventy percent (70%) sales
allocation mentioned above shall be divided as follows:
Sixty percent (60%) to the local government unit where the factory is located;
and Forty percent (40%) to the local government unit where the plantation is
located.
E. In cases where there are two ( 2 ) or more factories, project offices,
plants or plantations located in different localities, the seventy percent (70%)
sales allocation aforementioned shall be pro-rated among the localities where
such 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. In the case of project offices or service and other
independent contractors, the term production shall refer to the cost of projects
actually undertaken during the tax period.
F. The sales allocation mentioned herein shall be applied irrespective of
whether or not sales are made in the locality where the factory, project office,
plant or plantation is located. In case of sales made by the factory, project
office, plant or plantation, the same shall be covered by subparagraphs [1] or
[2] hereof.
G. In case of manufacturers or producers which engage the services of an
independent contractor to produce or manufacture some of their products
these rules on situs of taxation shall apply except that the factory or plant and
warehouse of the contractor utilized for the production and storage of the
manufacturers products shall be considered as the factory or plant and
warehouse of the manufacturer.
Section 2A.10. Port of Loading If this municipality is only the port of
loading of the businesses mentioned in this Article, the tax imposed therein
shall not be collected by the municipal treasurer,
unless the exporter
30
profession, or from property but which in no case shall exceed Five Thousand
Pesos (P5,000.00).
In case of husband and wife each of them shall be liable to pay the basic
Five Pesos (P5.00) but the additional tax imposable on the husband and wife
shall be One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income
from the total property owned by them and/or the total gross receipts or
earnings derived by them. (Art. 246, IRR).
Section 2B.03. Juridical Persons
Every corporation, no matter how created or organized, whether
domestic or resident foreign, engaged in or doing business in this municipality
shall pay an annual community tax of Five Hundred Pesos (P500.00) and an
annual additional tax which, in no case, shall exceed Ten Thousand Pesos
(P10,000) in accordance with the following schedule:
A. For every Five Thousand Pesos (P5,000.00) worth of real
property in this municipality owned by the juridical entity during the
preceding year, based on the evaluation used for the payment of the real
property tax under existing laws - found in the assessment rolls of this
municipality, where the real property is situated - Two Pesos (P2.00);
andB. For every Five Thousand Pesos (P5,000.00) of gross receipts or
earnings derived from the business in the Philippines during the
preceding year - Two Pesos (P2.00).
Section 2B.04. Exemptions.
payment of community tax:
32
On
The Transfer
Trade Activity
Of Business Or
form or mode of conveyance at the rate of One Percent (1%) of the total
consideration or, in the absence of specific consideration, the gross sales or
receipts of the preceding calendar year on file at the municipal treasurers
office, or the fixed amount of Five Thousand Pesos (P5,000.00) whichever is
higher.
Section 2C.02.
A. The new owner to whom the business was transferred shall be liable
to pay the unpaid taxes, fees or charges due the former owner, if any.
B. The permit issued to the former owner shall be surrendered to the
municipal treasurer, thru the Office of the Mayor, who shall cancel the
same in his records.
C. Any person, natural or juridical, who was granted a permit to operate
or conduct a business or trade in this municipality who transferred his
business to another shall inform in writing the Chief, Business Permits
and Inspection Division (or Section), Office of the Mayor within ten (10)
days of such transfer and submit a sworn statement of the gross sales or
receipts of his business for the current year.
D. The Municipal Mayor or his authorized department head shall issue
other necessary rules and regulations for the effective implementation of
this Article.
Section 2C.03. Time of Payment. The tax imposed in this Article
shall be paid to the Municipal Treasurer by the buyer, donee, or heir, before the
business or trade undertaking is operated, conducted, or pursued.
Section 2C.04. Surcharge for Late Payment. Failure to pay the tax
imposed in this Article on time shall subject the taxpayer to a surcharge of
twenty-five percent (25%) of the original amount of tax due and such surcharge
shall be paid at the time and in the same manner as the original tax due.
Any violation of the provisions and the implementing rules and
regulations that shall be adopted shall be penalized:
A. By a fine of not less than Two Thousand Pesos (P2,000.00) but not
more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than
one (1) month but not more than six (6) months, or both such fine and
imprisonment, at the discretion of the court.
B. After due notice of violation, the goods shall be subject for confiscation
and shall be auctioned to the general public and the proceeds of which shall be
used to cover the penalty or for distribution to indigents and needy through
Municipal Social Welfare and Development Office (MSWDO).
35
Section 2C.05.
Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00)
but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than One (1) month but not more than Six (6) months, or both such fine
and imprisonment at the discretion of the Court.
CHAPTER III. PERMIT FEES AND OTHER REGULATORY FEES
Article A. Mayors Permit Fee
Section 3A.01. Imposition of Fee. There shall be collected an annual
fee for the issuance of a Mayors Permit to every person, natural or juridical,
for the operation of any business or service establishment, conduct of any
trade activity, pursuit of any commercial undertaking and practice of
occupation or calling within this municipality.
The permit fee is payable for every separate or distinct establishment or
place where the business, trade or commercial undertaking, practice of
occupation or calling is conducted.
One line of business or trade activity does not become exempt by being
conducted with some other business or activity for which the permit has been
paid.
Business Tax in the amount of
Less than
500
500.00 or more but less than 600.00
600.00 or more but less than 700.00
700.00 or more but less than 800.00
800.00 or more but less than 900.00
900.00 or more but less than 1,000.00
1,000.00 or more but less than 2,000.00
For every 1,000.00 in excess of 2,000.00
Section 3A.02. Time and Manner of Payment. The fee imposed in the
preceding Section shall be paid to the Municipal treasurer upon approval of the
application. No business or trade undertaking can be lawfully begun or
pursued in this municipality without the corresponding Mayors Permit.
In case of renewal thereof, the fee shall be paid within the
(20) days of January of each year.
first twenty
36
Administrative Provisions.
presented to the Municipal Treasurer as basis for the collection of the Mayors
permit fee and the corresponding business tax.
The Mayors permit shall be issued by the Municipal Mayor upon
presentation of receipt for the payment of the Mayors permit and official
receipt issued by the Municipal Treasurer for the payment of the business tax.
Every permit issued by the Mayor shall show the name and residence of
the applicant, his nationality and marital status, nature of the organization,
i.e., whether the business is a sole proprietorship, corporation or partnership;
location of the business; date of issue and expiration of the permit; and such
other information as may be necessary.
The Municipal Mayor shall upon presentation of satisfactory proof that
the original of the permit has been lost, stolen or destroyed, issue a duplicate of
the permit upon payment of One Hundred Fifty Pesos (P150.00).
D. Posting of Permit. Every owner shall keep his permit conspicuously
posted in plain view at all times in his place of business or office. If the owner
has no place of business or office he shall keep the permit in his person. The
permit shall be immediately produced upon demand by the Municipal Mayor,
the Municipal Treasurer or their duly authorized representative.
E. Duration of Permit.
The Mayors permit shall be granted for a
period of not more than one (1) year and shall expire on the thirty-first (31 st) of
December following the date of issuance unless revoked or surrendered earlier.
Every permit shall cease to be in force upon revocation or surrender thereof. It
shall have a continuing validity only upon renewal thereof and payment of the
corresponding fee.
F. Revocation of permit.
When a person doing business under the
provisions of this Code violates any provision of this Article; refuses to pay an
indebtedness or liability to this municipality; abuses his privilege to do
business to the injury of public morals or peace; or when a place where such
business is established is being conducted in a disorderly or unlawful manner,
is a nuisance or is permitted to be used as a resort for disorderly conduct,
criminals or women of ill refute, the Municipal Mayor, after investigation, may
revoke the mayors permit. Such revocation shall operate to forfeit all sums
which may have been paid in respect of said privilege, in addition to the fine
and imprisonment that may be imposed by the Court for violation of any
provision of this Code or ordinance governing the establishment and
maintenance of businesses and to prohibit the exercise thereof by the person
whose privilege is revoked, until restored by the Sangguniang Bayan.
G. Requirements for Mayors Permit.
shall be accompanied by the following:
38
less than One (1) month but more than Six (6) months, or both such fine and
imprisonment, at the discretion of the Court.
Article C. Permit for Gaffers, Referees, Bettakers, Bet Manager, Pit
Manager and Promoter
Section 3C.01. Imposition of Fee. There shall be collected an annual
permit fee from the following cockpit officials/personnel, as follows:
1.
2.
3.
4.
5.
6.
Promoter
Pit Manager
Referee
Bet Manager
Gaffer
Bettaker
Section 3C.02. Time and Manner of Payment. The Mayors permit fee
shall be paid to the Municipal Treasurer before the gaffer, referees, bettaker, pit
manager, bet manager or promoter participates in a cockfight. Thereafter, the
fee shall be paid annually upon renewal of the permit on or before January 20
of every year.
Section 3C.03. Administrative Provision. Only licensed referees and
bet takers shall officiate in cockfight held in this municipality. No operator or
owner of a cockfight shall allow any gaffer, referee, bet taker, pit manager, or
promoter inside the cockpit who has not secured the permit and paid the fee
herein required.
Section 3C.04. Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00)
but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than One (1) month but not more than six (6) months, or both such fine
and imprisonment, at the discretion of the Court.
Section 3C.05. Applicability Clause. The provision of PD 449,
otherwise known as the Cockfighting Law of 1974, and such other pertinent
laws shall apply to all matters regarding the operation of cockpit and the
holding of cockfights in this municipality.
Article D. Special Mayors Permit
Section 3D.01. Permit to Hold Benefits.
Religious, civic, social
and/or sports organizations, clubs, associations, federations or fraternities
desiring to hold benefit shows, balls, programs, exhibitions, contest, bingo
socials and other kinds of fund-raising activities may be issued a Special
Mayors Permit free of charge, provided, that the said organization is duly
accredited by the Office of the Sangguniang Bayan or duly registered in the
Office of the Municipal Mayor thru the Business Permit & Licensing Office;
that the proceeds of which shall ensure or benefit the welfare organization or
42
intended for purposes that will redound to the welfare of the general public;
that it shall not in any manner violate any existing ordinances, rules and
regulations, especially those on traffic and pedestrian hazards.
Section 3D.02 Permit fee to conduct Recorreda in relation to
Product Promotions & Merchandising by any commercial entity within the
municipality shall apply first to the Municipal Mayor through the Office of the
Business Permits & Licenses and pay the corresponding fees intended to its
purpose.
Kind of Activity
Recorreda for one (1) day using sound system speaker/s.
Recorreda in excess of one (1) day.
Product Promotions & Merchandising using tent or
gazeebo with sound system by speakers for one (1) day
including its merchandisers not exceeding in five (5)
person.
In excess of five (5) merchandiser
Product Promotions & Merchandising in excess of one (1)
day
Permit Fee
P300.00
100.00 per day
300.00
100.00 per
merchandiser
100.00 per day
Kind of Business/Undertakings
Foods, Beverages and Fruits (Fresh and Dried)
Dry Goods
Services in the form of Massage, ear piercing, tattoo and
other similar to this.
Plants e.g. Ornamental, flowering, fruit bearing and the
like
Eateries and barbecue stands which offer liquors or
beers and the like
Any business and undertakings not specified herein
Permit Fee
P500.00
1,000.00
200.00
500.00
1,000.00
200.00
Unit concerned shall render a public accounting of the funds raised at the
completion of the project for which the fund-raising activity was undertaken.
of
other
flammable,
combustible
or
explosive
Section 3E.02. Time and Manner of Payment. The fee imposed herein
shall be paid to the Municipal Treasurers Office upon application for a Mayors
permit to store the aforementioned materials or substances.
Section 3E.03.
Administrative Provisions.
44
purposes
per film
10,000.00
5,000.00
Section 3F.02.
Administrative Provisions. The person-in-charge of
the location-filming shall first secure a Mayors permit before undertaking the
aforesaid activity by filing an application for the purpose and stating therein
the title of the movie or motion picture; whether the film is intended for
commercial purposes or a documentary film; the number of sites, locations, or
places where the film would be shot and such other necessary information.
The Chief of the Business Permits, Licensing and Inspection Division (or
Section), Office of the Mayor shall issue the necessary rules and regulations for
the proper implementation of this Article.
Section 3F.03.
Time and Manner of Payment. The fee imposed in
this Article shall be paid to the Municipal Treasurer upon application for a
Mayors Permit or issuance thereof.
Section 3F.04. Surcharge for Late Payment. Failure to pay the fee
prescribed in this Article within the time required shall subject the taxpayer to
a surcharge of twenty-five percent (25%) of the original amount of fees due.
Such surcharge to be paid at the same time and in the same manner as the
original amount of fees due.
Section 3F.05.
Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00)
but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than One (1) Month but not more than Six (6) months, or both such fine
and imprisonment, at the discretion of the Court.
ANNUAL
PERMIT FEE
P200.00
1,500.00
1,000.00
2,500.00
1,500.00
2,500.00
0.50
2, 000.00
4,000.00
1,000.00
Payloader
Grader
Crane
Dump Truck (10-wheeler)
Dump Truck (6-wheeler)
Back Hoe
Rice Mill (Large)
Rice Mill (Small)
Hammer Mill
Other similar machinery or
equipment not enumerated above
heavy
4,000.00
4,000.00
4,000.00
2,500.00
1,500.00
4,000.00
5,000.00
3,000.00
1,500.00
1,000.00
47
P110.00
P110.00 plus 1/10 of 1% in
excess of P100,000.00)
2 Apartments
Project cost of P500,000.00 and P550.00
48
below
Project cost over P500,000
A. 3. Dormitories
Project cost of P500,000.00 and P550.00
below
Project cost over P500,000
P550.00 plus l/10 of 1% of
cost in excess of P500,000.00
regardless of the number of
rooms.
A. 4. Institutional, the project cost of which is:
P100,000 and below
Over P100,000
P440.00
P440.00 plus 1/10 of 1% of
cost in excess of P100,000.00
P1,100.00
P1,100.00 plus 1/10 of 1% of
cost in excess of P100,000.00
- - - same as Final
3. Inspection fee
a. Socialized housing
b. Economic housing
P121.00/hectare
P220.00/hectare
C. 2. Condominium
1. Preliminary Approval and
Locational Clearance (PALC) - - - - - - - - - - - - - - - - - P220.00
2. Final Approval and Development Permit
a. per square meter of total land area - - - - - - - - P2.20
b. additional cost per sq.m. of saleable floor area - P2.20
c. Additional fee on floor area of
houses/buildings sold with the lot
Final
P220.00
385.00
385.00
385.00
55.00
385.00
385.00
385.00
385.00
50% of original
fee.
H. 2. Other Certifications
1. Zoning certifications
2. Certification of town plan/Zoning ordinance approval
3. Certification of New Rights/Sales
4. Certificate of locational viability
5. Certificate of Reg. and License to Sell
6. Others, to include:
- availability of records/public request of copies/research
works
- certification of no records on file
- certification of with or without CR/LS
- certified true copy of documents/copy
P275.00/ha.
82.50
82.50
275.00/ha.
82.50
82.50
82.50
82.50
10.00
I. Registration of Dealers/Brokers/Salesmen
a. Dealers/brokers
b. Salesmen
550.00
220.00
330.00
220.00
110.00
110.00
110.00/has.
Administrative Provisions.
a)
- P500.00
- P200.00
- P200.00
2. Printing of Maps
Legal (8.5 x 13)
Colored
Black & White
- P150.00
- P100.00
Colored
Black & White
- P150.00
- P100.00
A4 (8.27 x 11.69)
Colored
Black & White
- P150.00
- P100.00
A3 (11 x 17)
Colored
Black & White
- P300.00
- P200.00
A2 (17 x 24)
Colored
Black & White
- P400.00
- P300.00
A1 (24 x 34)
Colored
Black & White
- P500.00
- P400.00
A0 (34 x 48)
Colored
Black & White
- P600.00
- P500.00
3. Photocopy of Maps
Legal (8.5 x 13)
Letter (8.5 x 11)
A4 (8.27 x 11.69)
- P25.00
- P25.00
- P25.00
- P100.00
- P100.00
- P100.00
56
A3
A2
A1
A0
(11
(17
(24
(34
x
x
x
x
17)
24)
34)
48)
P125.00
P150.00
P175.00
P200.00
- P3,500.00
- P30.00/page
- P3,500.00
- P30.00/page
- P 3,500.00
- P 30.00/page
- P 1,500.00
- P 20.00/page
- P 1,000.00
- P 15.00/page
- P 2,500.00
- P 25.00/page
- P 2,500.00
- P 25.00/page
- P 2,500.00
- P 25.00/page
- P 1,000.00
- P 15.00/page
- P 2,500.00
- P 25.00/page
- P 1,000.00
- P 15.00/page
- P 7,000.00
- P 60.00/page
- P 7,000.00
- P 60.00/page
- P 7,000.00
- P 60.00/page
- P 2,500.00
- P 35.00/page
- P 2,000.00
- P 30.00/page
- P 5,000.00
- P 50.00/page
- P 5,000.00
- P 50.00/page
- P 5,000.00
- P 50.00/page
- P 2,000.00
- P 30.00/page
- P 5,000.00
- P 50.00/page
- P 2,000.00
- P 30.00/page
- P 300.00
- P 300.00
- P 300.00
8. Research Fees
- P150.00/ request
Section 3K.02. Time and Manner of Payment. The fees imposed herein
shall be paid to the Municipal Treasurer or his duly authorized representative
58
upon request by the party. The party so requesting shall present the official
receipt duly issued for the purpose.
Section 3L.03. Exception. The fees imposed herein shall not apply if the
requesting party is the government; its political subdivisions or
instrumentalities, including government owned and controlled corporations
with original charters including their subsidiaries. Provided, that the
representative of the government; its political subdivisions or instrumentalities,
including government owned and controlled corporations with original charters
including their subsidiaries must show proper identification duly issued by the
government entity he represents.
- P 300.00
- P 200.00
- P 500.00
- P 25.00
Section 3M.02 Time & Manner of Payment. The fees imposed in this
Article shall be paid to the Municipal Treasurer upon application of the permit
with the Mayor before excavations undertaken.
59
acquired after January 20 shall be paid without penalty within the first twenty
(20) days following the date of its acquisition.
Section 4B.03. Administrative Provision. The Municipal Treasurer
shall keep a register of all licensed dogs, describing the same by name, if any
color, sex and shall also enter in the registry the name and address of the
owner or keeper.
The owner or keeper of any dog required to be licensed under this Article
shall provide a leather or metal collar and shall, furthermore, muzzle the dog.
Provided, that the owner of the dog shall be required to follow the vaccination
requirement as provided under the Anti Rabies Ordinance No. 2005-143 ISB.
Section 4B.04.
Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00)
but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than One (1) month but not more than Six (6) months, or both such fine
and imprisonment, at the discretion of the Court.
Article C. Occupation or Calling Fee
Section 4C.01. Imposition of Fee. There is hereby levied an annual
occupation or calling fee on all individuals engaged in the exercise or practice
of their occupation or calling in the amount ONE HUNDRED PESOS (P100.00)
enumerated hereunder including, but not limited to, the following:
Agriculturist; Foresters
Automotive mechanics, unless he is a mechanical engineer who has paid
his professional tax
Computer technicians; computer programmer;
Electricians unless he is an electrical engineer who has paid his
professional tax
Electronics technicians (Radio, TV, Audio )
Hospitality girls, entertainers, hostessesw, professional dancers;
Guest Relations Officers (GRO);
Insurance adjusters, consultants, or agents
Interior decorators ( professional )
Professional embalmers ( authorized by DOH )
Professional singers, radio broadcasters, announcers, disc jockeys
Professional tailors, haberdasher, couturier, modiste, fashion designer
and the like
Professors, instructors or teachers in private institutions unless they are
professionals who have paid their professional tax
Psychic healers, Soothsayers, Seers
Refrigeration and air-conditioning technicians
Therapist, unless he is a registered Physical Therapist.
Acupuncturists
Bakers ( professional )
62
Cattle auctioneers
Chef or head cook
Club managers
Dance instructors/instructress
Dieticians
Dispatcher
Florists
Hairdressers or hairstylists
Heavy equipment operators
Marine officers, unless he is a marine engineer who has paid his
professional tax
Master carpenters
Master plumbers or tubero rendering services for a fee
Professional beauticians, make-up artists
Professional boxers
Professional butchers
Professional manicurists
Professional masons, welders, pipefitters
Professional masseurs/masseuse
Professional security officers/guards
Professional waiters or waitresses
Swimming instructors
Typewriter repairman
Other similar occupations or callings
the Chief, Business Permits, Licensing and Inspection Division, Office of the
Mayor.
Any individual or corporation employing a person required under this
Article to pay a privilege fee on occupation or calling shall require the
presentation of the receipt for payment of the fee prescribed herein by that
person before employing him or, if already employed, the presentation of the
receipt of the annual payment for the current year.
Any person subject to the fee imposed in this Article shall write or print
in the deeds, receipts, reports and other important documents the number of
the official receipt issued to him.
Section 4C.07. Penalty. Any violation of the provisions of the Article
shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00)
but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than One (1) month but not more than Six (6) months, or both such fine
and imprisonment, at the discretion of the Court.
50 .00/annum
50.00/annum
50.00/cooking
64
less than One (1) month but not more than Six (6) months, or both such fine
and imprisonment, at the discretion of the Court.
Article F. Towing Fee
Section 4F.01. Imposition of Fee. There shall be collected a towing fee
of One Thousand Five Hundred Pesos (P1,500.00) for the first four (4)
kilometers and Three Hundred Pesos (P300.00) for every kilometer thereafter
for every motor vehicle that breaks down, or is involved in a traffic accident,
within this municipality, if it is towed thru the initiative of the Municipal
Government.
Section 4F.02. Time of Payment. The towing fee shall be paid to the
Municipal Treasurer before the impounded vehicle is released to its owner.
Section 4F.03. Administrative Provisions. The owner or operator of
any motor vehicle that breaks down on any street within this municipality shall
immediately take it away so that it may not cause any public nuisance or traffic
hazard. In case it is involved in a traffic accident, the owner or operator shall
only take it away after a police officer has conducted the necessary
investigation or when the police officer conducting the investigation has given
his permission to the owner or operator of said vehicle to take it away. If the
owner or operator refuses or fails to take it away within a certain period of time
given to him, the PNP thru its authorized representative shall abate the same
by towing it to the Police Headquarters and its owner or operator shall pay the
corresponding towing fee prescribed herein.
Section 4F.04. Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00)
but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than One (1) month but not more than Six (6) months, or both such fine
and imprisonment, at the discretion of the Court.
of
business
and
P 100.00
P 160.00
Administrative Provisions.
his possession any such false counterfeit, restored, or altered stamp, tag,
certificate, or license for the purpose of using or reusing the same in the
payment of fees or charges imposed in this Article; or who procures the
commission of any such offense by another, shall for such offense be fined not
less than Two Thousand Pesos (P2,000.00) nor more than Five Thousand Pesos
(P5,000.00).
Section 5B.13. Unlawful Possession or Use of Instrument Not
Sealed Before Using and Not Sealed Within Twelve Months. Any person
making a practice of buying or selling by weight or measure, 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 therefore has expired and
has not been renewed in due time, shall be punished by a fine of Two
Thousand Pesos (P2,000.00) nor more than Five Thousand Pesos (P5,000.00)
but if such scale, balance, weight, or measure so used had been officially
affixed thereto remains 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 with repairs or alteration, such instrument shall, if
presented for sealing promptly on demand of any authorized sealer or inspector
of weights or measures, be sealed and the owner, possessor, or user of same
shall be subject to no penalty except a surcharge equal to five times the regular
fee fixed by law for the sealing of an instrument of its class, this surcharge to
be collected and accounted for by the same official and in the same manner as
the regular fees for sealing such instruments.
Section 5B.14. Alteration or Fraudulent Use of Instrument of
Weight or Measure. Any person who with fraudulent intent alters any scale or
balance, weight, or measure whether sealed or not shall be punished by a fine
of not less than Two Thousand Pesos (P2,000.00) nor more than Five Thousand
Pesos (P5,000.00).
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, fraudulently misrepresents the weight or measure thereof shall be
punished by a fine of Two Thousand Pesos (P2,000.00) nor more than Five
Thousand Pesos (P5,000.00).
Section 5B.15. Compromise Power. Before a case is filed in Court for
an offense which does not involve fraud, the Municipal Treasurer is hereby
authorized to settle such an offense upon payment of a compromise penalty of
not less than Three Thousand Pesos (P3,000.00).
Section 5B.16. Penalty. Any violation of this article shall be punished
by a fine of not less than Two Thousand Pesos (P2,000.00) but not more than
72
Five Thousand Pesos (P5,000.00) or imprisonment of not less than One (1)
month but not more than Six (6)
months,
or both such fine and
imprisonment, at the discretion of the Court.
Article C. Franchise and Other Fees on Tricycle Operations
Section 5C.01. Imposition of Fees. There shall be collected
following fees for the operation of a tricycle-for-hire business per unit.
a. Franchise Fee (valid for three years)
b. Filing Fee
Section 5C.02.
the
- P 500.00
- P 200.00
Time of Payment.
following:
1. Sampao to Poblacion and Vice Versa
2. Kudanding to Poblacion and Vice Versa
3. Impao to Poblacion and Vice Versa
4. Mapantig to Poblacion and Vice Versa
5. Dansuli to Poblacion and Vice Versa
6. DLotilla to Poblacion and Vice Versa
7. New Pangasinan to Poblacion and Vice Versa
8. Tayugo to Poblacion and Vice Versa
9. Kenram to Poblacion and Vice Versa
10. Bambad to Poblacion and Vice Versa
11. Kolambog to Poblacion and Vice Versa
12. Bual to Poblacion and Vice Versa
13. Lagandang to Poblacion and Vice Versa
14. Poblacion Route (Kalawag I, II and III)
Section 5C.05. Reservation. Nothing in this Article shall be construed
to diminish the authority of the Sangguniang Bayan to issue, amend, revise,
suspend, or cancel MTOP and prescribed the appropriate terms and conditions
therefore; determine, fix, prescribe or periodically adjust fares or rates for the
service provided in a zone after public hearing; prescribe and regulate zones of
service in coordination with the barangay; fix, impose and collect, and
periodically review and adjust but not oftener than once every three (3) years,
reasonable fees and other related charges in the regulation of tricycle-for-hire;
establish and prescribe the conditions and qualifications of service.
Section 5C. 05. The following fees shall likewise be imposed on the
following transactions:
a. Substitution of Unit
b. Transfer of Franchise
- P 700.00
- P 700.00
Section 5C.07. Violations. The following are the violations that maybe
committed by the tricycle driver or operator includes but not limited to the
following:
Violations
Offenses
2nd
st
3rd &
Succeeding
Offenses
P 150.00
P 150.00
P 300.00
P 300.00
P 500.00
P 500.00
P
P
P
P
P
P
P
P
P
150.00
150.00
150.00
150.00
200.00
150.00
150.00
150.00
150.00
P 500.00
P
P
P
P
150.00
150.00
150.00
150.00
P 300.00
P 500.00
P 300.00
P 500.00
P 300.00
P 500.00
P 300.00
P 500.00
P 400.00
P 500.00
P 300.00
P 500.00
P 300.00
P 500.00
P 300.00
P 500.00
P 300.00
P 500.00
plus impoundment until
fully paid
P 300.00
P 500.00
P 300.00
P 500.00
P 300.00
P 500.00
P 300.00
P 500.00
R. Improper Attire
P 150.00
P 150.00
P 300.00
P 300.00
P 500.00
P 500.00
P 150.00
P 150.00
P 300.00
P 300.00
P 500.00
P 500.00
CHAPTER
VI. SERVICE
FEES
P 50.00
P 50.00
3]
4]
5]
6]
P 50.00
P 50.00
P 50.00
P 20.00
Section 6A.02.
Exemption. The fees imposed in this Article shall not
be collected for copies furnished to other offices or branches of the government
for official business except for copies required by the Court at the request of the
litigants, in which case charges shall be made in accordance with the above
schedule.
Section 6A.03. Time of Payment. The fees shall be paid to the
Municipal Treasurer at the time of the request, written or otherwise, or before
the issuance of a copy of any municipal record or documents is made.
Section 6A.O4. Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than Two Thousand Pesos (P 2,000.00)
but not exceeding Five Thousand Pesos (P 5,000.00), or imprisonment of not
less than One (1) Month but not more than Six (6) Months, or both such fine
and imprisonment, at the discretion of the Court.
Article B. Civil Registry Fees
Section 6B.01. Imposition of Fees. There is hereby imposed the
following service fee (SF), posting fee (PF) and archival fee (AF) for the
hereunder transactions concerning civil registries with the Office of the
Municipal Civil Registrar.
PARTICULARS
A. Birth Related Fees
Registration within the reglementary period
Registered after one (1) month to one (1) year
77
SF
P50.00
100.00
PF
AF
P50.00
50.00
150.00
200.00
200.00
50.00
50.00
50.00
SF
PF
P 300.00
400.00
1,000.00
50.00
50.00
AF
P50.00
50.00
50.00
50.00
500.00
1,000.00
50.00
100.00
50.00
200.00
50.00
200.00
50.00
PARTICULARS
C. Death Related Fees
Registration within the reglementary period
Registered after one (1) month to one (1) year
Registered after one (1) year to ten (10) years
Registered after ten (10) years
Out of town request (mailing fee not included)
D. Fees
for
documents
Registration
of
78
other
P 50.00
100.00
150.00
200.00
200.00
PF
AF
P50.00
50.00
50.00
50.00
50.00
Foundling
Court Orders/Special Proceedings/Decisions on
Civil Cases
- Change of Name (approved petition)
- Correction of Entries (approved petition)
- Cancellation of Entries
- Cancellation of birth and marriage
certificates
- Presumption of Death of the absent
spouse/Judicial declaration of absence
- Judicial declaration of the fact of
reappearance of the absent spouse
- Paternity and affiliation
- Custody of minor and Guardianship
- Appointment of Guardian/Termination
of Guardianship
- Adoption
- Repatriation or voluntary emancipation
of citizenship
- Voluntary
emancipation
of
minor/orphan
- Annulment of Marriage
- Judicial recognition of foreign divorce
- Legal Separation
- Marriage
settlement
and
any
modification
- Nullification of Void Marriage
Legal Instruments
- Legitimation
- R.A. 9255 (authority to use surname of
the father)
- Supplemental Report
- Naturalization
- Election of Filipino Citizenship (R.A.
9139)
- Acquisition and Ratification of Artificial
Insemination
E. Petitions
- R.A. 9048
- Migrant Petition for R.A. 9048
- R.A. 10172 (Change of name/change of
gender/correction of date and month of
date of birth
- Migrant Petition under R.A. 10172
F. Other Fees
Certification of all types of documents per piece
79
300.00
100.00
500.00
500.00
500.00
500.00
100.00
100.00
100.00
100.00
500.00
100.00
500.00
100.00
500.00
200.00
200.00
100.00
100.00
100.00
1,000.00
500.00
300.00
100.00
200.00
100.00
1,500.00
1,500.00
1,000.00
500.00
300.00
300.00
300.00
100.00
1,000.00
300.00
300.00
300.00
100.00
100.00
200.00
200.00
1,000.00
100.00
100.00
100.00
300.00
100.00
1,000.00
500.00
3,000.00
1,000.00
100.00
100.00
200.00
200.00
200.00
200.00
100.00
50.00
75.00
30.00
50.00
50.00
300.00
200.00
Section 6B.02. Time and Manner of Payment. The fees imposed herein
shall be paid to the Municipal Treasurer or his duly authorized representative
upon presentation by the transacting party of the note from the Municipal Civil
Registrar or his duly authorized representative of the document sought to be
registered, endorsed, authenticated or any other transaction involving civil
registry. No transaction involving civil registry shall be entertained without the
party presenting the official receipt duly issued for the purpose.
Section 6B.03. Exemption. The fees imposed herein shall not be
collected in any of the following:
1. Issuance of certified true copies of documents for official use at the
request of a competent court or government agency;
2. Issuance of Birth Certificate and other certification to senior citizens and
indigents of this Municipality, birth certificates of athletes and
participants in cultural, musical, literary and educational activities
sponsored by the Municipal Government. Provided, that for indigents a
certification from the Barangay Government and as found in the records
of the MSWDO shall be presented.
3. Issuance of death certificate and burial permit to the pauper per
recommendation of the Barangay Government concerned and the
Municipal Social Welfare and Development Office.
Section 6B.04.
Administrative Provisions
1]
2]
For
For
For
For
For
For
85.00
560.00
260.00
260.00
560.00
160.00
Section 6C.02. Exemption. The fee imposed in this Article shall not be
collected for clearance certificate issued to all elected officials.
Section 6C.03. Time of Payment. The service fee imposed in this
Article shall be paid to the Municipal Treasurer upon application for the police
clearance certificate.
Section 6C.O4. Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than Two Thousand Pesos (P 2,000.00)
but not exceeding Five Thousand Pesos (P 5,000.00), or imprisonment of not
less than One (1) Month but not more than Six (6) Months, or both such fine
and imprisonment, at the discretion of the Court.
Article D. Service Fee for Health Examination
Section 6D.01.
Imposition of Fees. There shall be collected from
any person who is given a physical examination by the Municipal Health
Officer, or his deputy, as required by existing ordinances, the following fees:
A. Certificates in connection with:
Medical/Health Certificate
- School Requirements
- Insurance claims
- Bond/Dental
- For tricycle drivers securing MTOP
- For travel abroad
Death Certificate
Health Card
- P 50.00
- P 50.00
81
P
P
P
P
P
50.00
50.00
50.00
50.00
50.00
P
P
P
P
150.00
250.00
150.00
100.00
P
P
P
P
70.00
70.00
25.00
25.00
C. Laboratory Fees
HEMATOLOGY
COMPLETE BLOOD COUNT
PLATELET COUNT
HEMATOCRIT COUNT
HEMOGLOBIN COUNT
CLINICAL MICROSCOPY
URINALYSIS
FECALYSIS
PREGNANCY TEST
- P 35.00
- P 35.00
- P 70.00
CLINICAL CHEMISTRY
FASTING/ RANDOM BLOOD SUGAR
SERUM CREATININE
SERUM URIC ACID
SERUM TRIGLYCERIDES
SERUM CHOLESTEROL
SGPT
SGOT
P
P
P
P
P
P
P
80.00
150.00
150.00
150.00
150.00
150.00
150.00
P
P
P
P
P
50.00
50.00
50.00
80.00
50.00
P
P
P
P
600.00
150.00
150.00
50.00
PROGRAM BASED
D. Dental Fees
82
Tooth Extraction
O.P. Oral Prophylaxis
Restorative Filling/tooth
- P 70.00/tooth
- P 150.00
- P 200.00
- P 150.00
- P 200.00
- P 100.00
- P 2,500.00
been
apprehended
in
No.___________;
83
accordance
with
DILG
Circular
Section 6D.03.
Time and Manner of Payment. The fee imposed in
this Article shall be paid to the Municipal Treasurer before the physical
examination is made or the medical certificate is issued.
Section 6D.04.
Administrative Provisions.
1]
2]
3]
4]
c]
d]
e]
to render services
On banks and financial institutions
On retailers
On all other establishments whose operations
require a Mayors Permit
250.00
250.00
150.00
100.00
2]
86
P
P
P
P
P
P
P
150.00
400.00
800.00
200.00
150.00
150.00
100.00
Section 6H.02. Exemption. The fees imposed herein shall not apply to
clients who are indigents and senior citizens who was certified by their
respective barangays and assessed by the Office of the Municipal Social Welfare
and Development Officer. Provided, that for minors whose travel are in relation
with school activities the travel permit fees shall not apply.
Section 6H.03. Time and Manner of Payment. The fees imposed herein
shall be paid to the Municipal Treasurer or his duly authorized representative.
NO social services shall be rendered without the party presenting the official
receipt duly issued for the purpose unless exempted from payment hereof as
provided in the immediately preceding section.
Article I. Service And Certification Fees In The Municipal Budget Office
Section 6I.01. Imposition of Fees. There is hereby imposed fees on the
following documents/certifications issued by the Municipal Budget Office.
1. Acquisition of Documents (Hard Copy)
Annual General Fund Budget
- For whole book compilation
- For fraction thereof
- P 2,000.00
- P 50.00/page
Supplemental Budget
-
- P 500.00
- P 25.00/page
- P1,500.00
- P25.00/page
- P 2,000.00
- P 50.00/page
Supplemental Budget
-
- P 500.00
- P 25.00/page
- P 1,500.00
- P 25.00/page
3. Budget Certification
87
- P 50.00
- P 75.00
Section 6I.02. Time and Manner of Payment. The fees imposed herein
shall be paid to the Municipal Treasurer or his duly authorized representative
upon request by the party. The party so requesting shall present the official
receipt duly issued for the purpose.
Section 6I.03. Exemption. The fees imposed herein shall not apply if
the requesting party is an elected official of the government; its political
subdivisions or instrumentalities, including government owned and controlled
corporations with original charters including their subsidiaries. Provided, that
the representative of the government; its political subdivisions or
instrumentalities, including government owned and controlled corporations
with original charters including their subsidiaries must show proper
identification duly issued by the government entity he represents.
P 6,000.00/month
P 4,500.00/month
2. Perimeter building
a .4X6
b. 3X6
P 4,000.00/month
P 3,000.00/month
P 500.00/month
4. Rice Section
Whole stall
One half (1/2) stall
P 3,000.00/month
P 1,500.00/month
88
5. Agora A Section
a. Dried Fish
b. Meat
c. Fresh/Salt Fish
e. Vegetables
P
P
P
P
6. Agora B Section
7. Food Centrum
8. Fruit Stand
P 600.00/stall
P 450.00/stall
P 500.00/stall
50.00/month
650.00/month
700.00/month
450.00/month
P 30.00/sq.m.
P 1,200.00/ year
P 20.00
P 30.00
P 20.00
P 30.00
D.3. Fruits
less than 30 kg.
More than 30 kg.
P 20.00
P 30.00
D.4. Vegetables
less than 30 kg.
More than 30 kg.
P 15.00
P 25.00
P 3.00
3)
4)
5)
6)
8)
9)
10)
11)
kinds of beans
For every sack of salt
For every sack of rice bran (ipa),
trigo, palay, and the like
For every can of brown sugar
For every head of chicken, duck,
goose, turkey, and the like
For every piece of sawali (2m. x 4m.)
For every jeepload of pots and jars
eggs of chicken or duck/tray
For all other similar items not specified above,
the fee shall be equivalent to two percent (2%)
of its selling or prevailing market price.
P 4.00
P 3.00
P 3.00
P 4.00
P
P
P
P
2.00
2.00
40.00
1.00
Vegetable section
Fish section
Perimeter building
Mallengke:
P 4,000.00
P 6,000.00
P 10,000.00
a. Big Stalls
b. Small Stalls
c. Second Floor
5.
6.
7.
8.
9.
P 10,000.00
P 4,000.00
P 250.00/sq.m.
Rice Section
Meat Section
Dried Fish Section
Stalls in the new Market Shed
Fruit Section
P
P
P
P
P
5,000.00
6,000.00
6,000.00
4,000.00
2,000.00
All other fees not specified herein will be classified and fixed by the
Market Committee the amount of which will not be less than P4,000.00 and not
more than P 10,000.00.
Section 7A.02.
1] For stalls. The fee for the rental of market stalls shall be paid 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 the occupancy of the stall.
A twenty percent (20%) incentive shall be given to the taxpayer who pays
in full the amount of his tax for the whole year within the prescribed time
specified in the preceding paragraph.
2] 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.
3] For market entrance fee. The fee shall be collected before the
transient vendors are allowed to sell their goods inside the market compound or
premises.
Section 7A.03. 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 later shall
purchase new tickets if he sells the same merchandise, even if such sale is
done in the same place occupied by the previous vendor.
The cash tickets issued shall be torn in half, one half to be given to the
space occupant or vendor and the other half to be retained by the market
collector who shall deliver the same to the Municipal Treasurer for counterchecking against his record of cash tickets issued by him for that day.
Section 7A.04. Surcharge for late or non-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 percent (25%) of the
total rent due. Failure to pay the rental fee for three (3) consecutive months and
or five (5) accumulated months shall cause automatic cancellation of the
contract of lease or stall without prejudice to suing the lessee for the unpaid
rents at the expense of the lessee. The stall shall be declared vacant and
subject to adjudication.
b]
Any person occupying more space/extension that what is duly leased him shall
pay double the regular rate for such extra space and any person who fails to
pay the monthly rent within the time fixed herein shall pay a penalty of twentyfive percent (25%) of the rent due. The lease contract of any person found
habitually incurring the foregoing violation shall be canceled.
91
Stall.
Lease Period.
The contract of lease for stall shall be for a period of three (3) years,
renewable upon its expiration, unless revoked in accordance with the
provisions of this Article.
b] Notice of Vacancy.
Notice of vacant or newly constructed stall/booths shall be made for a
period of not less than ten (10) days immediately preceding the date fixed for
their award to qualified applicants, apprise the public of the fact that such
stalls or booths are unoccupied and available for lease. Such notice shall be
posted conspicuously on the unoccupied stall or booth and the bulletin board
of the market. The notice of vacancy shall be written on the cardboard, thick
paper, or any other suitable material and shall be in the following form:
NOTICE
Notice is hereby given that Stall/Booth No. _____ Building or Pavilion No.
____ of the ___________________ market is vacant (or will be vacated on
____________ 20_____. Any person 21 years of age 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
_____________ 200__. In case there are more than one applicant, the award of
the lease of the vacant stall/booth shall be determined through drawing of lots to
be conducted on _____________ 200__ at _______oclock in the afternoon at the
Office of the Municipal Mayor by the Committee. This stall/booth is located in the
_____________ Section and is intended for the sale of ______________ .
c]
___________________
Market Administrator
92
Address
Date
Dear Sir :
I hereby apply under the following contract for the lease of stall No. ____ of
the public market. I am _________________ 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:
That while I am occupying or leasing this (or these stalls) I shall at all times
have my pictures and that of my helper (or those of my helpers) conveniently
framed and hung up conspicuously in the stall.
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 existing or
may hereafter be promulgated.
I shall pay the corresponding rents for the stall (or stalls) in the manner
prescribed by existing ordinance. The business to be conducted in the stall shall
belong exclusively to me.
In case I engage helpers, I shall nevertheless personally conduct my
business and be present at the stall (or stalls). I shall promptly notify the market
authorities of my absence, giving a reason or reasons thereafter.
I shall not sell or transfer my privilege to the stall (or stalls/booths) or
otherwise permit another person to conduct business therein.
Any violation on my part or on the part of my helpers of the foregoing
conditions shall be sufficient cause for the authorities to cancel this contract.
Very respectfully yours,
_______________________
Applicant
TIN _______________
SUBSCRIBED AND SWORN to before me in the Municipality of__________,
____________, on this __ day of _____________ , 200___, applicant-affiant
exhibiting to me (his/her) Community Tax Certificate No. ____________ , issued at
______________ on ___________ 200__.
__________________________________
Officer Authorized to Administer Oath
Applicants who are a resident of Isulan shall have preference in the lease
of market stall. If in the last day set for filing applicants there is no application
form a Filipino citizen, the posting of the notice of vacancy prescribed above
shall be extended for another ten-day period. If after the expiration of the
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
93
SIR/MADAM:
You are hereby notified by these presents that the stall you are applying
has been awarded to you after deliberation by the Market Committee.
Furthermore, you are expected to comply with the provisions of this
Revised Revenue Code (Municipal Ordinance No.
) as well as other
ordinances and rules and regulations issued pursuant thereto. Failure to observe
the same shall forfeit this award after due notice and hearing.
Issued this
Kudarat.
day of
20
in Isulan, Sultan
Chairman
Mun. Treasurer
SB Chair on Laws
SB Chair on Finance
Market Supervisor
Miscellaneous Provisions.
Vacancy of Stall before the expiration of the lease. Should for any reason
the stallholder or lessee discontinue his business before his lease of the stall
expires, such stall is considered vacant and its occupancy thereafter shall be
disposed of in the manner herein prescribed.
94
b]
c]
d]
e]
Appeals. Any applicant who is not satisfied with the adjudication made by the
market committee of the stall applied for by him, may file to the Sangguniang
Bayan an appeal therefrom. The decision of the Sangguniang Bayan in such
cases shall be final without prejudice to the right of the applicant to seek other
legal remedial measures before a proper Court.
f]
g]
General Provisions.
a]
Market hours - Unless a different time is fixed by the Sangguniang Bayan, the
public market shall be opened for sale of articles permitted for sale therein
from 4:00 oclock in the morning until 8:00 oclock in the evening every day.
The use of any stall or place in the market as living quarter rooms and/or
sleeping quarter is strictly prohibited and no vendor or stallholder shall remain
inside the market building after the same has been closed.
b]
d]
It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or
expose for sale any article in the passageway (pasillo) used by purchasers in
the market premises. It shall not be unlawful for any person to idly chat,
lounger, lie in or around the premises of the same, nor shall any person beg or
solicit contributions of any kind in the public market.
e]
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.
96
f]
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.
g]
It shall be unlawful for any person within the premises of the public market to
commit any nuisance, make boisterous noise, use any profane or vulgar
languages, commit disorderly conduct, or obstruct the passageway of the
market premises, or any act which is calculated to lead to breach of peace.
h]
It shall be unlawful for to expose, hang or place any article, whether the same
is for sale; or place any kind of obstruction in the market premises. It shall be
unlawful for any person to carry in his possession deadly weapon such as
knives, bolos, axes, ice picks, darts, etc., within the market premises; or in case
of stallholders or their helpers, outside their respective stalls.
i]
No merchandise or articles shall be sold, offered for sale or exposed for sale in
the market unless the same have been legally acquired by the vendors and/or
stallholders and that taxes of any kind due thereon have been paid.
j]
It shall be unlawful for any lessee to remove, construct and alter the original
structure of any stall or booth, electrical wiring or water connection, without
prior permit from the Municipal Mayor.
k]
It shall be the duty and obligation of any lessee of market stall or premises to
provide his stall, booth or tienda with appropriate receptacle for garbage and
other waste matters for proper collection and disposal.
l]
All sanitary rules and regulations shall be strictly observed and followed by all
space and stall lessees or occupants.
m]
The peddling or sale outside the public market site or premises of
foodstuffs, which easily deteriorate, like fish and meat is strictly prohibited
except for the duly authorized market.
Section 7A.08. Penalty. Any violation of the provisions of this Article
shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00)
but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not
less than one(1) month but not more than six (6) months, or both such fine
and imprisonment, at the discretion of the court.
All rates prescribed in this section shall increase by 10% every 5 years
after the effectivity of this code.
Any lessee who pays the whole year rental in advance required in this
section shall be entitled to a 20% reduction/discount of her/his rental.
Article B. Fees for the Mallengke
97
RENTAL FEE
Ground Floor
Second Floor
Regular Space
Irregular Space for Carts
P 4,000.00/mo.
P 100.00/sq.m./mo
P 600.00/mo.
P400.00/mo./cart
Section 7B.02. Time and Manner of Payment. The fees imposed herein
shall be paid to the Municipal Treasurer or his/her duly authorized
representative on the 20th day of every month.
Section 7B.03. Increase of Fees. The fees herein imposed shall be
increased by ten per cent (10%) every milestone year of five (5) years. The
Municipal Treasurer is hereby authorized to furnish such increase to all
occupants through an Administrative Order issued by the Office of the
Municipal Mayor.
Section 7B.04. Rules and Regulations. The operation and
management of the Mallengke, except the collection of fees, shall be vested with
the Economic Enterprise Division in the Office of the Municipal Mayor which
shall effectively and efficiently implement the following rules and regulations,
to wit:
1. The gates of the Mallengke shall be opened at 4:00 oclock in the morning
and be closed at 8:00 oclock in the evening;
2. Except for the market guards and PNP personnel implementing security
measures, no other person shall be allowed inside the Mallengke once
the gates have been closed;
3. No extension in stalls of whatever kind shall be allowed;
4. Permanent Employees under the Economic Enterprise Division shall be
deemed authorized representatives of the Municipal Treasurer on
collection of fees herein imposed; and5. Such other rules and regulations as the Office of the Municipal Mayor
may hereafter provide through an Administrative Order.
Section 7B.05. Goodwill Fee. There is hereby imposed the amount of
ONE HUNDRED THOUSAND PESOS
(P100,000.00) as goodwill fee for
awardees of standard stalls, for awardees of smaller stalls the amount is fixed
at TWELVE THOUSAND PESOS (12,000.00) and for awardees of the Second
Floor, the amount is fixed at ONE THOUSAND FIVE HUNDRED PESOS
(P1,500.00) per square meter.
98
Section 7B.06. Time and Manner of Payment. The goodwill fee herein
imposed shall be paid to the Municipal Treasurer or his duly authorized
representative upon commencement of business with the MALLENGKE to be
divided as follows: a) Fifty percent of the goodwill fee shall first be paid and b)
the remaining fifty percent shall be amortized at the option of the stallholder
but in no case shall exceed one (1) year.
Section 7B.07. Effect of payment of Goodwill fee to the Lessee. The
payment by the lessee of the goodwill money herein imposed shall vest him the
privilege as lawful occupant of the stall and that he cannot just be ejected
without the municipal government complying with existing rules and
regulations. Provided that, this is without prejudice to the stipulations provided
in the lease contract. Provided Finally, that in case of breach of the lease
contract, the municipal government cannot be deprived of any action it may
take against the lessee.
Article C. Slaughter and Corral Fees
Section 7C.01. Definition of Terms. For purposes of this Article the
following words and phrases shall mean
Abattoir or Slaughterhouse - refers to a building and premises that are
approved and registered by the controlling authority in which food animals are
slaughtered and dressed for human consumption;
Accreditation refers to an official permission granted by the local
government to privately owned meat establishment after complying with legal,
sanitary and business permits requirements, among others.
Adulterated Meat and Meat Products refers to meat products which are
injected, laced or to make it appear fresh or of greater value than it really is
with the actual result of reduced quality and wholesomeness.
Ante-Mortem Inspection refers to the visual and physical examination of
the food animal to be slaughter.
Brand refers to an official mark stamped on the surface of meat and
meat products or attached as label showing distinct characteristics of
information for the main purpose of identification and traceability.
Butcher refers to a person, employed by either the government or
private individual, who is responsible for the slaughtering and dressing of food
animals.
Deputized Collector refers to an employee authorized by the Municipal
Treasurer to collect specific fees from meat inspection and abattoir services.
Designated Meat Inspector (DMI) refers to an employee of the Municipal
Meat Inspection Service who is properly trained in meat inspection work food
99
and authorized by the Local Chief Executive to perform the duties of regular
meat inspector.
Carcass refers to the body of any slaughtered food animal after bleeding
and dressing.
Downer refers to crippled or weakened food animal unable to stand or
showing abnormal locomotion that shall be considered suspect animal;
excludes animals weakened by forced water intake or tingal.
Emergency Slaughter means the immediate slaughter of an animal
necessitated by a previous accident (eg. Bone fracture, danger of suffocation,
heat stroke) to prevent continued suffering of the animal provided that the
animal is found fit for slaughter after a thorough ante-mortem examination.
Fit for Human Consumption refers to meat or its by-products that has
been passed and appropriately branded by an inspector as safe and wholesome
and in which no changes due to disease, decomposition, contamination and
adulteration have subsequently be found.
Food Animal all domestic animals slaughtered for human consumption
such as but not limited to cattle, carabaos, buffalos, horses, sheep, goats,
hogs, deer, rabbits, ostrich and poultry (chicken, ducks, geese, peacock,
pheasant, turkeys, pigeons, guinea fowl and all other livestock and poultry
animals).
Helper refers to a person duly licensed by the municipal meat
Inspection Service to assist the butcher in the slaughter of food animals.
Hot Meat refers to the carcass or parts of carcass of food animal which
was clandestinely slaughtered in an unregistered establishment and has not
undergone the required meat inspection and sold to the public.
Humane slaughter the slaughter of food animals that shall be done
rapidly and away from public view and must occur with the least fear, anxiety,
pain and distress to the animal.
Inspected and Passed refers to the condition wherein the carcass or
parts of carcasses so marked have been inspected and found to be safe,
wholesome and fit for human consumption.
Lechon Supplier/Dealer refers to a person or firm engaged in the
business of roasting pigs, piglets, chicken (lechon manok) or calf (lechon baka).
Lechonan refers to the establishment where roasted pigs, piglets
chicken or calf are sold wholesaler or retail.
Licensing - refers to the registration of butchers and helpers upon
application and compliance of all requirements prescribed by the local
government unit.
100
usually performed in public and private market stalls, meat shops and meat
storage facilities.
Post-Abattoir Handling refers to the disposition of handling of meat as it
leaves the abattoir to the meat markets, cold storage facilities, meat processing
plants and other establishments.
Post -Mortem Inspection the examination of the carcasses and entrails of
slaughtered animals which have passed ante-mortem inspection.
Stockyard/Corral - required feature of a slaughterhouse where animals
are deposited, rested, taken cared of and inspected prior to slaughter.
Suspect an animal suspected of being affected with a disease or
condition which may require its condemnation, in whole or in part when
slaughtered, and is subject to further examination to determine its disposal.
Viscera refers to the internal organs of food animals as distinguished
from offal.
Section 7C.02. Creation of Meat Local Meat Inspection Service.
There shall be established a Municipal Inspection Service (MMIS) to be created
by the Local Chief Executive of the municipality, pursuant to the provisions of
Republic Act No. 9296 otherwise known as the Meat Inspection Code of the
Philippines.
The MMIS shall be headed either by the Municipal Veterinary Officer,
Municipal Agricultural Officer or Meat Inspector who shall exercise direct
supervision over meat inspection and meat hygiene activities within the
municipality.
Section 7C.03. Duties and Functions. The Municipal Meat Inspection
Service shall have the following duties and functions:
1. The MMIS shall register and issue license to butchers and helpers in the
slaughterhouse, meat dealers, meat vendors, meat shop/stall owners and
other meat handlers. It shall submit an annual updated report of the
licensed individuals to the Provincial Meat Inspection Service (PMIS).
2. The MMIS shall regulate the preparation and sale of meat and meat
products for human consumption within the municipality. It shall also
certify the fitness for human consumption of meat and meat products
intended for distribution and sale within the locality.
3. The MMIS shall accredit meat delivery vehicles that are used to deliver
meat and meat products within the Municipality.
Section 7C.04. Slaughterhouse Operation and Management.
102
d)
e)
f)
g)
h)
i)
j)
k)
l)
103
1. All livestock and poultry slaughtered for food and their meat products
shall be subjected to veterinary inspection and examination before
distribution and sale.
2. Only the Municipal Veterinary Officers and Meat Inspectors duly
appointed and designated by the Local Chief Executive are authorized to
perform meat inspection work. Their decisions are deemed final unless
the animal owner or representative elevates the decision to the Provincial
Veterinarian, who shall render an irrevocable decision.
3. An ante-mortem examination and inspection shall be made of cattle,
carabaos, hogs, goats, and other food animals about to be slaughtered in
the municipal and licensed private abattoirs, before such slaughter shall
be allowed.
4. No animal shall be slaughtered for food without ante-mortem
examination required by this Ordinance. Carcasses or parts of carcasses
of animals slaughtered without such ante-mortem examination shall be
condemned.
5. It shall be unlawful for any person, association or partnership to
slaughter any food animal for public consumption without subjecting the
animal to ante-mortem examination prior to slaughter.
6. A careful post-mortem examination and inspection shall be made of the
carcasses and parts thereof of cattle, carabaos, hogs, goats, and other
food animals slaughtered at the municipal and licensed private abattoir.
No carcass shall pass for human consumption without undergoing postmortem inspection.
7. Downers as a result of accident shall undergo emergency slaughter and
shall be slaughtered in the presence of the animal owners and shall be
inspected immediately by the Meat Inspector to determine its fitness for
human food.
8. An animal that becomes incapacitated and in dying condition as a result
of tingal or forced administration of water shall not be considered as
downer and shall be condemned immediately.
9. Any animal mark as suspect on ante-mortem inspection, which in the
opinion of the Meat Inspector will cause the spread of an infectious
animal disease, shall be reported to the Provincial Veterinarian for final
judgment. The slaughter of the suspect animal shall be differed and it
shall be confined and isolated where it may be treated to preclude
contamination of the premises, equipment and personnel.
10. Animals found to be in advanced stage of pregnancy during antemortem inspection shall be subjected to a government buy-out for
purposes of conservation and animal welfare, except when the owner
intends to keep the animal for the sane motive.
11. Abortion cases shall be considered suspect and the animal shall be
held for further observation or treatment, as the case maybe, until final
disposal.
12. Carcasses and parts thereof found to be sound, healthful, wholesome
and fit for human consumption shall be branded and marked inspected
and Passed while carcasses or parts thereof found on final inspection to
be unsound, unhealthful, unwholesome or otherwise unfit for human
consumption shall be conspicuously marked
Condemned on the
surface tissue thereof of the time of inspection.
104
through the Municipal Meat Inspection Service, is hereby promulgated for the
information and guidance of all concerned.
A. Slaughterhouse fees
a. Large animals
b. Hog
c. Goat
B. Butchers Fee
a.
b.
c.
d.
Large Animals
----- P 350.00/head
Hogs
----- P 150.00/head
Goat
----- P 150.00/head
Others (manok/pato/pabo/gansa) -- P 15.00/head
D. Ante-Mortem Fees
a. Large animals
b. Hog
c. Goat
E. Post-Mortem Fees
a. Per kilogram of meat ----- P 0.50 per kilo
F. Corral /Stockyard Fees
a. Large animals
b. Hog
c. Goat
G. Boarding Fees
a. Large animals
b. Hog
c. Goat
H. Meat Delivery Fees using municipal owned vehicle (meat van) shall
be P 0.25 per kilogram up to public market. Provided, that deliveries
outside the public market shall be charged - - - P 0.50 per kilogram.
I. Annual Registration Fees of Private Delivery Vehicles
108
a. Truck size
b. Multicab
c. Tricycle
J. Fees for Lechon Dealers There shall be uniform rate of Corral Fee
in the amount of P 50.00 for all lechon dealers in the Municipality.
2. The Municipal treasurer shall designate a Deputized Collector to help in the
collection of slaughter fees and the other related charges.
Section 7C.12. Prohibited Acts. Any person, dealer, handler, supplier,
trader, vendor, wholesaler, or retailer who slaughters any food animal and
engages in the business of selling for public consumption such as but not
limited to meat, swine or hogs intended for roasting or lechon roasted pig or
lechon unbranded dressed chicken etc. that are not done at the Isulan
Municipal Abattoir accredited by the Municipal Government of Isulan ,are
strictly prohibited to do business inside the designated stalls or sections of the
Isulan Public Market, other satellite markets and anywhere within the
territorial jurisdiction of the Municipality.
a
a.
b.
c.
d.
3. The owners of the vegetables and fruits are obliged to leave the designated
area at exactly 6:00 oclock in the morning.
109
Balut Vendors;
Barbecue Vendors;
Arroz Caldo Vendors;
Tiangges/Small Sari-sari Stores;
Fruits/Vegetables vendors;
Others of similar kind.
- P 1,500.00/annum
Small
Medium
Large
- P 50.00/night
- P 75.00/night
- P 150.00/night
Fees
(in Php)
30.00
20.00
30.00
10.00
Passenger Bus
PUJ/AUV/Van/Multicab
Cargo Truck
Motorized Transport (Skylab)
SSF
(in Php)
1.00/trip
1.00/trip
1.00/trip
1.00/trip
Fees
(in Php)
70.00
60.00
50.00
50.00
50.00
50.00
180.00
200.00
50.00
50.00
20.00
Fees
(in Php)
70.00
30.00
SSF
(in Php)
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
SSF
(in Php)
1.00/trip
1.00/trip
Cotabato City
General Santos City
Koronadal City
Surallah
Norala
Sen. Ninoy Aquino
Lebak
Kalamansig
Lake Sebu
Kidapawan City
Kabacan
Pagadian City
Iligan City
Marawi City
Tboli
Route
Public Utility Jeepneys (PUJ),
Multi-Cabs & Taxis and the like
from Isulan to:
(Taxi) Davao City
(Taxi) Cotabato City
(Taxi) General Santos City
(Multi-Cab) Norala
(Multi-Cab) Tacurong
(Multi-Cab) Surallah
(Multi-Cab) Sto. Nio
(Multi-Cab) Kauran
(Multi-Cab) Maganoy
(Multi-Cab) Bagumbayan
(PUJ) Gen. Santos
(PUJ) Cotabato City
(PUJ) Koronadal City
(PUJ) Laguilayan
(PUJ) Esperanza
(PUJ) Shariff Aguak
(PUJ) Bagumbayan
(PUJ) Buluan
(PUJ) S.K. Pendatun
(PUJ) Datu Paglas
(PUJ) Datu Abdullah Sangki
(PUJ) Kauran
(PUJ) Sultan sa Barongis
Other Routes
113
25.00
30.00
20.00
20.00
20.00
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
50.00
60.00
70.00
50.00
50.00
50.00
70.00
70.00
70.00
50.00
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
Fees
(in Php)
30.00
25.00
30.00
10.00
10.00
10.00
10.00
10.00
10.00
10.00
30.00
30.00
20.00
10.00
10.00
20.00
10.00
20.00
20.00
20.00
20.00
20.00
20.00
SSF
(in Php)
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
1.00/trip
Fees
(in Php)
P1,000.00/mo.
P200.00/sq. m./mo
DMF
(in Php)
20.00/mo
20.00/mo
3. Magazine/Newspaper
Display Stand
P500.00/mo
10.00/mo
Administrative Provisions.
a]
b]
Renewal of Lease.
In case a lessee intends to renew the lease after its
termination, he must inform the Officer-in-Charge of the public cemetery
within thirty (30) days before the expiration date of the lease, and shall pay the
corresponding rental fees therefore.
It shall also be the duty of the Officer in Charge of the public cemetery to
prepare and submit to the Municipal Mayor a list of the leases that are to
expire five days prior to the expiration date. He shall send a reminder to the
lessee of the expiration of his lease, two weeks prior to the expiration date of
the lease.
c]
115
2. Memorial Lot
3. Apartment
- P 3,500.00
4. Interment Fee
- P 2,000.00
P 3,000.00
500.00
1,500.00
1,000.00
1,200.00
1,500.00
1,000.00
1,500.00
2,000.00
2,000.00
1,200.00
2,000.00
2,000.00
800.00
1,000.00
A. DISTRIBUTOR/WHOLESALER/DEALER/RETAILER OF:
Acetone, Activated Carbon Acetylene/Oxygen and the like
Agricultural/farm Equipment, Spare Parts/Tools & Supplies
Agricultural Veterinary Products (Feeds/Chemicals etc.)
Agricultural Products Exporter
Aircon/Refrigerator Supplies
Antiques
Appliances
Architecture Products
117
P 1,000.00
2,500.00
1,200.00
1,500.00
1,200.00
500.00
2,500.00
1,500.00
2,000.00
1,200.00
600.00
600.00
1,200.00
1,700.00
1,000.00
800.00
800.00
800.00
2,500.00
600.00
600.00
1,500.00
1,000.00
2,500.00
600.00
1,000.00
1,200.00
2,000.00
600.00
1,200.00
900.00
1,000.00
1,000.00
800.00
600.00
1,200.00
600.00
600.00
1,200.00
1,000.00
1,800.00
1,000.00
1,000.00
1,000.00
1,500.00
1,200.00
1,000.00
1,000.00
1,800.00
1,000.00
1,500.00
800.00
800.00
2,000.00
2,500.00
750.00
1,500.00
1,500.00
1,500.00
1,000.00
1,000.00
3,200.00
5,200.00
7,500.00
1,200.00
800.00
1,000.00
2,500.00
600.00
600.00
1,500.00
600.00
1,500.00
600.00
1,000.00
900.00
2,000.00
1,000.00
600.00
700.00
700.00
1,000.00
2,000.00
1,500.00
2,000.00
2.000.00
1,500.00
2,000.00
1,000.00
1,000.00
1,000.00
2,000.00
600.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,500.00
1,500.00
800.00
Photo Supply
Plumbing Supply
Poly Vinyl
Polyvinyl retailer
Pottery
Powered Tool/ Equipment
Printing Press
Processed fish
Processed meat
Purified/ mineral water
Radiation control device
Reconditioned vehicle
Religious article
Rice/corn by-product
Rice/corn
Rubber gasket
Sack
Sand/gravel earth fill
Sari-Sari Store
Big (Capital of 50,000 up)
Small(Capital of less than 50,000)
Saw dust
School/office supply
Scrap iron/ empty bottles buy & sell
a) Small scale
b) Big scale
Second hand tire
Seed
Ship chandler
Silver
Soft drink
Spare parts supply
Spices dealer (repacker)
Sporting Goods items
Surveying instrument
Tape, CD-DVD, VCD
Tawas/chlorine, Oxalic, repacker
Tent
Tire dealer (brand new)
Truck heavy equipment
Upholstery supply
Used clothes
Vegetables/spices
Watch repair/spare parts
Water distributor
Water quality improvement device
Wax/Candle
Welding supplies
Wine liquor
120
2,500.00
1,500.00
1,000.00
1,000.00
1,200.00
600.00
600.00
2,000.00
1,000.00
1,500.00
1,500.00
2,000.00
1,500.00
2,000.00
700.00
1,200.00
1,200.00
1,200.00
1,200.00
1,500.00
1,000.00
600.00
1,500.00
1,000.00
1,500.00
2,500.00
2,000.00
1.000.00
1,500.00
600.00
1,200.00
2,000.00
2,000.00
1,000.00
1,000.00
600.00
600.00
600.00
2,500.00
2,000.00
2,000.00
2,000.00
1,800.00
600.00
1,200.00
600.00
1,000.00
1,200.00
1,500.00
B. RESTAURANT/EATERY/REFRESHMENT
Fast Food and food chains (franchise)
Eatery/Carenderia/Refreshment/Lechon House
a.) Counter
b.) 10 or less seating capacity
c.) 11-25 seating capacity
d.) 26 or more seating capacity
Meats and snacks dealer
Restaurant
a.) 10 or less seating capacity
b.) 11-25 seating capacity
c.) 26 or more seating capacity
10,000.00
700.00
1,000.00
1,200.00
2,000.00
800.00
2,400.00
3,200.00
4,000.00
C. FINANCIAL INSTITUTION
Banking Institution
Insurance
Lending Investor
Pawnshop
Financing Institution
1,500.00
1,500.00
1,000.00
1,000.00
1,000.00
D. MANUFACTURER/PRODUCER
Agricultural Product Producer
Assembler of used Vehicle Engine Chassis
Assembler of video machine
Bag manufacturer
Bakery
a.) Big scale
b.) Small scale
Balloon maker
Balut maker
1,500.00
2,500.00
1,500.00
2,500.00
2,500.00
1,500.00
700.00
1,000.00
3,000.00
1,200.00
3,000.00
5,000.00
10,000.00
1,000.00
2,500.00
800.00
1,000.00
1,000.00
1,000.00
121
Candy maker
Car/auto assembler
2,000.00
Ceramics product maker
Chicharon maker
Chop snacks/By product maker
Cocoa/Tablia maker
Coffin maker
Concrete product manufacturer
Cooking oil producer
Commissary
Crispy mix powder maker
Curtain making
Doormats/Rags maker
Farm equipment making
Fiber glass fabrication
Fish ball producer/supplier
Fishpond
a.) Below 5 hectares
b.) Above 5 hectares
Floor wax manufacturer
Footwear manufacturer
Fruit juice manufacturer
Fruit Grower
a.) Small scale
b.) Medium scale
c.) Large scale
Garment manufacturer
Gas stove manufacturer
Glass processing fabrication
Gold processing plant
Goldsmith
Handicraft/Native product manufacturer
Herbal oil maker
Honey bee producer
Ice buko maker
Ice cream maker
Ice drop maker
Ice plant
Jewelry manufacturing
Livestock Producer
a.) Small scale
b.) Big scale
Lumpia wrapper maker
Macaroni curl maker
Meat processor
Metal craft
Miki maker
Mini veneer processing plant
Musical instrument maker
122
2,000.00
1,500.00
1,000.00
5,000.00
600.00
1,200.00
2,500.00
3,000.00
2,000.00
2,000.00
600.00
600.00
1,500.00
1,500.00
800.00
1,000.00
2,000.00
1,500.00
2,000.00
1,000.00
1,000.00
2,000.00
3,000.00
8,400.00
1,500.00
1,500.00
2,500.00
1,500.00
2,500.00
600.00
600.00
1,500.00
1,500.00
1,500.00
2,000.00
1,500.00
1,500.00
2,500.00
600.00
1,200.00
2,000.00
1,500.00
1,500.00
10,000.00
800.00
600.00
600.00
900.00
900.00
600.00
1,000.00
600.00
600.00
3,000.00
800.00
600.00
7,700.00
4,700.00
3,400.00
600.00
800.00
3,000.00
900.00
700.00
600.00
2,000.00
1,000.00
1,500.00
700.00
900.00
2,000.00
1,500.00
12,000.00
2,000.00
1,500.00
2,200.00
3,000.00
5,000.00
1,500.00
1,500.00
600.00
1,000.00
2,500.00
10,000.00
E. LESSORS
Boarding House
- 50 or less rooms
- 51 or more rooms
Chair/Table rental
1,500.00
2,500.00
600.00
123
Dormitory
- 50 or less rooms
- 51 or more rooms
Fish Pond Lessor
- Below 5 has
- 5 has. And above
Gown rental
Heavy/Light equipment lessor
News/Comic stands
Playroom lessor
Real estate lessor
Rent a car
Sound system lessor
Tent lessor
Toilet and bath lessor
Video tape/CD/VCD/DVD lessor
3,500.00
4,000.00
1,000.00
2,000.00
600.00
4,000.00
600.00
1,000.00
1,500.00
1,500.00
2,000.00
1,000.00
1,000.00
1,000.00
F. CONTRACTOR SERVICES
Accounting office firm
Advertising services
Air-conditioning repair services
Air & sign painting lettering shop/T-shirt printing
Auto vehicle, industrial motor repair
Shop maintenance
Ball milling services
Barber Shop
- 5 chairs or less
- 6 chairs or more
Battery charging/repair services
Bicycle repair shop
Blue printing services
600.00
Booking office
Bus services
Calibration services
Car wash services
Cargo forwarder
Catering services
Cell phone repair services/shop
Cemetery memorial park (private)
Chainsaw repair shop
Clutch and break bonding services
Coconut/Rice grinder
Cold storage services
Communication services
Computer ink refilling
Consultancy office
Cross stitch services
Curtain making (services)
124
1,200.00
1,200.00
1,000.00
1,000.00
2,000.00
1,000.00
1,500.00
600.00
700.00
800.00
700.00
1,000.00
1,000.00
1,500.00
800.00
800.00
1,500.00
800.00
4,000.00
1,500.00
1,000.00
600.00
2,000.00
1,200.00
1,000.00
1,200.00
500.00
700.00
600.00
1,500.00
1,000.00
600.00
800.00
1,000.00
1,500.00
700.00
800.00
600.00
1,500.00
1,200.00
600.00
800.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,500.00
600.00
600.00
4,000.00
1,200.00
700.00
1,000.00
1,500.00
4,000.00
5,000.00
10,000.00
12,000.00
20,000.00
2,000.00
3,000.00
4,000.00
5,000.00
6,000.00
8,000.00
1,000.00
750.00
1,000.00
1,250.00
1,500.00
Janitor services
Jewelry repair shop
Key duplicating services
Laboratory services/Drug testing
Laminating services
Landscaping services
Law firm
Learning Institution (Private)
- 1,000 students or less
- 1,001 to 2,500.00 students
- 2,501 to 5,000.00 students
- 5,001 students up
Liaison office
Lumber, Sawmill, Planer Services
Machine
- 5 machines or less
- 6 machines or more
Mailing center
800.00
Management services
Man Power Services
Massage Parlor/Spa
- 5 beds or less
- 6 to 10 or beds
- 11 beds or more
Maternity/Midwifery Clinic
- 5 beds or less
1,500.00
- 6 to 10 beds
- 11 beds or more
Meat grinder
Medical clinic
Mimeographing services
Mining office
Money charger
Money transfer services
Office equipment/Appliance Repair Services
Optical clinic
Oxygen/Acetylene Maintenance Services
Parking Garage (Private)
- 50 units or less
- 51 units or more
Party clown provider
Pest control services
Photo studio
Photocopy services
Plumbing services
Printing press
Public calling services
Radiator repair services
126
1,000.00
600.00
600.00
1,000.00
1,000.00
1,000.00
1,200.00
2,000.00
3,000.00
4,000.00
5,000.00
1,000.00
5,000.00
2,000.00
3,500.00
1,000.00
1,500.00
600.00
1,000.00
1,200.00
2,000.00
2,500.00
500.00
3,000.00
600.00
1,200.00
1,500.00
1,500.00
800.00
1,500.00
1,000.00
2,000.00
3,000.00
600.00
1,000.00
900.00
750.00
1,000.00
2,000.00
1,700.00
700.00
1,200.00
1,200.00
1,000.00
2,000.00
1,500.00
1,500.00
3,600.00
6,000.00
1,500.00
600.00
1,200.00
1,500.00
1,200.00
600.00
1,000.00
1,000.00
1,000.00
1,200.00
1,000.00
1,200.00
1,000.00
2,000.00
2,000.00
2,000.00
1,200.00
1,000.00
2,000.00
900.00
600.00
800.00
600.00
600.00
2,500.00
2,000.00
1,200.00
800.00
600.00
1,500.00
1,000.00
1,500.00
3,000.00
G. MARKET/MALL/DEPARTMENT STORE
127
8,160.00
2.00/sq. m
800.00
16,000.00
600.00
700.00
600.00
600.00
800.00
800.00
600.00
100.00
128
600.00
800.00
800.00
600.00
600.00
600.00
600.00
600.00
600.00
The owner or operator of any business establishment shall provide within his
premises a garbage can or a receptacle duly prescribed which shall be placed in
front of the establishment before the time of the garbage collection.
b]
The Municipal Health Officer shall issue the necessary rules and regulations
for garbage collection and shall inspect each month the business establishment
to find out whether garbage is properly disposed of within the premises.
c]
The Municipal Health Officer shall issue the necessary rules and regulations
for the proper implementation of this Article which shall be enforceable until
modified, rescinded or revoked by the Mayor or other higher authorities.
Section 10A.11. Penalty. Any violation of the provisions of this
Article shall be punished by a fine of not less than Two Thousand (P2,000.00)
129
Pesos but not more than Five Thousand Pesos (P5,000.00) or imprisonment of
not less than One (1) month but not more than Six (6) months, or both such
fine and imprisonment, at the discretion of the Court.
CHAPTER XI. GENERAL ADMINISTRATIVE AND PENAL PROVISIONS
Article A. Collection and Accounting of Municipal Revenues
Section 11A.01.
Collection and Accounting. The collection of
municipal taxes, fees, charges, surcharges, interest and penalties accruing to
this municipality shall be the responsibility of the Municipal Treasurer or his
duly authorized representatives and in no case shall it be delegated to any
other non-accountable persons.
Unless otherwise specifically provided in this Code, or under existing
laws or decrees, the Municipal Treasurer is authorized, subject to the approval
of the Municipal Mayor, to promulgate rules and regulations for the proper and
efficient administration and collection of taxes, fees and charges imposed
herein.
Section 11A.02. Issuance of Receipts. It shall be the duty of the
Municipal Treasurer or his authorized representative to issue the necessary
receipt to the person paying the tax, fee or charge, indicating therein the date,
amount, name of the person paying and the account for which it is paid.
In acknowledging payment of local taxes, fees and charges, it shall be the
duty of the Municipal Treasurer or his deputies to indicate on the official
receipt issued for the purpose, the number of the corresponding local tax
ordinance.
Section 11A.03. Record of Taxpayers. It shall be the duty of the
Municipal Treasurer, to keep the records, alphabetically arrange and open to
the public inspection, the name of all persons paying municipal taxes, fees and
charges, as far as practicable. He shall establish and keep current the
appropriate tax roll, each kind of tax, fee or charge provided in this Code.
Section 11A.04. Examination of Book of Accounts. For effective
enforcement and collection of the taxes, fees and charges provided in this Code,
the Municipal Treasurer shall by himself or through any of his deputies duly
authorized in writing, examine the books of accounts and other pertinent
records of any person doing business within the jurisdictional limits of this
municipality, to verify, assess and collect the true and correct amount due from
the taxpayer concerned. Such examination shall be made during regular
business hours, not oftener than once a year for each business establishment.
Any examination conducted pursuant to the provisions of this Section shall be
certified to by the examining official and such certificate shall be made of
record in the books of accounts of the taxpayer concerned.
130
Seizure - Upon failure of the person owing any local tax, fee, or charge to
pay the same at the time required, the Municipal 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
Municipal 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 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
applicable laws. Distrained personal property shall be sold at public auction in
the manner provided in this Code.
131
b]
Accounting for 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]
d]
e]
Procedure of Sale - At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public
auction to the highest bidder for cash. Within five (5) days after the sale, the
Municipal Treasurer shall make a report of the proceedings in writing to the
Municipal Mayor.
Should the property distrained be not disposed of within One Hundred
Twenty (120) days from the date of distraint, the same shall be considered as
sold to this municipality for the amount of the assessment made thereon by
the committee on appraisal and to the extent of the same amount, the tax
delinquencies shall be canceled.
The committee on appraisal shall be composed of the Municipal
Treasurer as chairman, with a representative of COA and the Municipal
Assessor, as members.
f]
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g]
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. The 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. Such certificate shall
operate with the force of a legal execution throughout the Philippines. Levy
shall be effected 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 municipal assessor and registrar of deeds of the
province 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 the manager of the business in
respect to which the liability arose, or if there be none, to the occupant of the
property in question.
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 on any levy shall, within ten (10) days after receipt of the
warrant be submitted by the levying officer to the Sangguniang Bayan.
h] Penalty for Failure To Issue and Execute Warrant - Without
prejudice to criminal prosecution under the Revised Penal Code and other
applicable laws, the Municipal Treasurer who fails to issue or execute the
warrant of distraint or levy after the expiration of the time prescribed, or who
is found guilty of abusing the exercise thereof by competent authority shall be
automatically dismissed from the service after due notice and hearing.
i] Advertisement and Sale - Within thirty (30) days after the levy, the
Municipal Treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the claim
and cost of sale; and such advertisement shall cover a period of at least thirty
(30) days. It shall be effected by posting a notice at the main entrance of the
Municipal Hall, and in a public and conspicuous places 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 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 Municipal Hall, or on the property to
be sold, or at any other place as determined by the municipal treasurer
conducting the sale and specified in the notice of sale.
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Within thirty (30) days after the sale, the municipal treasurer or his
deputy shall make a report of the sale to the Sangguniang Bayan, and which
shall form part of his records. After consultation with the Sanggunian, the
municipal treasurer shall make and deliver to the purchaser a certificate of sale
showing the proceedings of the sale, describing the property sold, stating the
name of 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 sale shall
be turned over to the owner of the property.
The municipal treasurer may, by a duly approved ordinance, advance an
amount sufficient to defray the costs of collection by means of the remedies
provided in this Code, including the preservation or transportation in case of
personal property, and the advertisement and subsequent sale, in cases of
personal and real property including improvements thereon.
j] Redemption of Property Sold - Within One (1) year from the date of
sale, the delinquent taxpayer of his representative shall have the right to
redeem the property upon the payment to the Municipal Treasurer of the total
amount of taxes, fees, or charges, and related surcharges, interests, or
penalties from the date of delinquency to the date of sale, plus interest of not
more than two percent (2%) per month on the purchase price from the date of
purchase to the date of redemption. Such payment shall invalidate the
certificate of sale issued to the purchaser and the owner shall be entitled to a
certificate of redemption from the Municipal Treasurer or his deputy.
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 the interest of not more than
two percent (2%) per month herein provided for, the portion of the cost of sale
and other legitimate expenses incurred by him, and said property thereafter
shall be free from the lien of such taxes, fees, or charges, related surcharges,
interests and penalties.
The owner shall not be deprived of the possession of said property and
shall be entitled to the rental and other income thereof until the expiration of
the time allowed for its redemption.
k] Final Deed of Conveyance to Purchaser - In case the taxpayer fails
to redeem the property as provided herein, the municipal treasurer shall
execute a deed conveying to the purchaser so much of the property as has been
sold, free from liens of any taxes, fees, charges, related surcharges, interests
and penalties. The deed shall succinctly recite all the proceedings upon which
the validity of the sale depends.
l] Purchase of Property by the Local Government Units 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
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taxes, fees, or charges, related surcharges, interests, penalties and costs, the
municipal treasurer conducting the sale shall purchase the property in behalf
of this municipality to satisfy the claim and within two (2) days thereafter shall
make a report of the proceedings which shall be reflected upon the records of
his office. It shall be the duty of the Registrar of Deeds concerned upon
registration with his office of any such declaration of forfeiture to transfer the
title of the forfeited property to this municipality without the necessity of an
order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any
of his representative, may redeem the property by paying to the municipal
treasurer the full amount of the taxes, fees, charges and related surcharges,
interests, or penalties, and the costs of sale. If the property is not redeemed as
provided herein, the ownership thereof shall be fully vested on this
municipality.
m] Resale of Real Estate Acquired for Payment of Taxes, Fees, or
Charges - The Sangguniang Bayan of this municipality may, by a duly
approved ordinance, and upon notice of not less than twenty (20) days, sell
and dispose of the real property acquired under the preceding Article at public
auction. The proceeds of the sale shall accrue to the general fund of this
municipality.
n] Collection of Delinquent Taxes, Fees, Charges, or Other
Impositions Through Judicial Action - This municipality may enforce the
collection of delinquent taxes, fees, charges, or other revenues by civil action in
any court of competent jurisdiction, subject to the provisions of Section 194 of
R.A. 7160.
o] Further Distraint or Levy - The remedies by distraint and levy may
be repeated if necessary until the full amount due, including all expenses, is
collected.
p] Personal Property Exempt from Distraint 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 related surcharges and interests:
1.
2.
3.
His
4.
5.
6.
7.
8.
prevented
from
making
the
the protest or from the lapse of the sixty-day period prescribed herein within
which to appeal with the Court of competent jurisdiction otherwise the
assessment becomes conclusive and unappealable.
Section 11B.06. Claim for Refund of Tax Credit. No case or proceeding
shall be entertained in any Court for the recovery of any tax, fee, or charge
erroneously or illegally collected until a written claim for refund or credit has
been filed with the Office of the Municipal Treasurer. No case or proceeding
shall be entertained in any Court after the expiration of two (2) years from the
date of the payment of such tax, fee, or charge, or from the date the taxpayer is
entitled to a refund or credit.
Section 11B.07. Questions on the Constitutionality or Legality of
this Code. Any question on the constitutionality or legality of this Code may
be raised on appeal within thirty (30) days from the effectivity thereof to the
Secretary of Justice who shall render a decision within sixty (60) days from this
date of receipt of the appeal: Provided, however, That such appeal shall not
have the effect of suspending the effectivity of this Code and the accrual and
payment of the tax, fee, or charge levied herein: Provided, finally, That within
thirty (30) days after receipt of the decision or the lapse of the sixty-day period
without the Secretary of Justice acting upon the appeal, the aggrieved party
may file appropriate proceedings before a Court of competent jurisdiction.
Article C. General Penal Provisions
Section 11C.01. Penalty. Any violation of the provisions of this Code
not herein otherwise covered by specific penalty, or of the rules and regulations
promulgated under authority of this Code, shall be punished by a fine of not
exceeding Two Thousand (P2,000.00) Pesos but not more than Five Thousand
Pesos (P5,000.00), or imprisonment of not exceeding Six (6) months or both
such fine and imprisonment, at the discretion of the Court.
The office of the Municipal Mayor or the Office of the Municipal
Treasurer shall have the authority to close establishment, in the exercise of its
Police Power for failure to secure Business Permit or Mayors Permit.
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 at
the time of the commission of the violation shall be held responsible or liable
therefore.
Section 11C.02. Compromise Settlement Fee. Except as provided
under the provisions of this Code, the Mayor is hereby authorized to enter into
an "extra judicial" or out-of-court settlement of any offense involving violations
of any provisions of this Code subject, however, to the following conditions, viz:
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XII. FINAL
PROVISIONS
ATTESTED:
RENE F. ARISTOZA
O.I.C. Vice Mayor/Presiding Officer
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