Lungsod ng Caloocan

TANGGAPAN NG SANGGUNIANG PANLUNGSOD

CERTIFICATION

This Is t o certify that as per r e c o r d o n file with this

office, BARANGAY ORDINANCE NO. 12, Series of 2009,
otherwise known as, "AN ORDINANCE IMPOSING TAXES,
FEES, AND CHARGES PURSUANT TO THE PROVISIONS OF THE
LOCAL GOVERNMENT CODE (RA 7160) AND PROVIDING
PENALTY FOR VIOLATION THEREOF, w a s filed with t h e Office
of t h e Sangguniang Panlungsod, this city, o n July 7, 2009.
The same Barangay O r d i n a n c e w a s c a l e n d a r e d o n t h e
a g e n d a o n M a y 5, 2009, wherein it w a s referred t o t h e
Committees o n Ways a n d Means a n d Barangay Affairs of
the S a n g g u n i a n g Panlungsod, this city.

Since its referral t o t h e said Committees, n o a c t i o n

was t a k e n with regards its a p p r o v a l . Considering t h e f a c t
that more t h a n sixty (60) days h a v e elapsed since it w a s
filed with this office, as p e r provision sets forth under t h e
Local Government C o d e of 1991 (RA 7160), Barangay
Ordinance No. 12, Series 2009, is d e e m e d approved into
LAW.

This certification is being issued u p o n t h e request o f

the Barangay officials c o n c e r n e d for w h a t e v e r legai
purpose this m a y best serve.

Issued this 2 0 d a y o f January 2011.

m

Secretary to the Sangguniang Panlungsod II

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AN ORDINANCE IMPOSING TAXES, FEES AND CHARGES PURSUANT TO T H E
PROVISIONS OF THE LOCAL GOVERNMENT CODE (R.A. 7160) AND PROVIDING PENALTY
FOR VIOLATION THEREOF.

WHEREAS, Section 152 in Relation to Section 153 to 155 and Section 186 of Republic Act
7160, otherwise known as Local Government Code of 1991, vested to every local
government unit, including the Barangay, to impose and collect fees service or user
charges for any service rendered in the amount commensurate to such service
provided. And power to create its own sources of revenue and levy taxes, fees and
charges which shall accrue exclusively to the local government unit concerned;

WHEREAS, to augment the limited fund allocation in the Barangay budget and to finance
special activities which are vital considered part and parcel of good community
services, there is an imperative need to collect taxes, fees and service or user
charges;

WHEREAS, there are official activities of the Barangay which are urgently required to meet the
exigencies of delivering basic services to the community and such activities need
funding so that its objective could be accomplished;

NOW THEREFORE, BE ORDAINED, as it is hereby ordained by the Barangay Council of

Baranaav 15. Zone 2. District II, Caloocan Citv in session assembled:

SECTION 1.Scope- This Ordinance shall govern the exercise of taxing, fees and service or user
charges and other common revenue raising power of the Barangay which shall
exclusively accrue to them;

SECTION 2.Definition of Terms- As used in this ordinance, the following meaning and
definition;

i. Gross Sales or Receipts refers to the total amount of the money or its
equivalent representing the contract, price, compensation or service fees,
including the amount charges for materials supplied with the services
performed or to be performed for another person, excluding discounts i f
determined at the time sale/s, sales return, excise tax and value added tax
(VAT).
ii. Business refers to trade of commercial activity regularly engaged, or
means of livelihood, or with a view to profit.
iii. Amusement refers to pleasurable diversion and entertainment. It
synonymous to relaxation, avocation, past time or fun.
iv. Amusement places refers to theaters, cinemas, concert, balls, circuses, and
other similar places of amusement where one seeks admission to entertain
oneself bv seeing or viewing the show or the performers.
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v. Charges refer to pecuniary liabilities as rents or fees against persons or

properties.
vi. Fees refer to dues fixed by laws or regulation, ordinance, or inspection of
the business or undertaking.
vii. Operator refers to the owner, manager, administrator or any other who
operates or is responsible for the operation of the business establishment
or undertaking.
viii. Commercial Building refers to all building, located in the commercial
area/s centers including malls, market and the like.
ix. Peddlers or Vendors refer to any person who either for him or
commission, travel from place to place and sells his goods, offers to sell
and deliver the same. Whether a peddlers or vendor is a wholesale peddler
of a particular commodity shall be determined from the definition/s of a
wholesale dealer or retailer dealer.
x. Public Utility Vehicles refer to as any vehicle propelled by any power
using the public road such as Tricycle, Pedi Cab and alike.

SECTION 3.Taxes on Stores/ Retailers- all stores or retailers with fixed business establishments
operating in the Barangay and with a gross sale or receipts of the preceding calendar
year Fifty Thousand pesos (P50, 000.00) or less, shall pay the Barangay Treasurer
the corresponding taxes thereon in the amount not exceeding one percent (1%) on
such gross sales or receipts. In the absence of said gross sales or receipts, the sworn
statement/ declaration of sales of the owner/s, operator, or proprietor thereof shall be
used as basis for taxation.

SECTION 4.Barangay Clearance- the rate of fees to be collected for the issuance of Barangay
Clearance shall be as follows:

Purpose Fees
1. Employment P 20.00
2. Proper Identification P 20.00
3. Residency P 20.00
4. Certification for Character check/ validation P 20.00
5. Loan Purposes P 50.00
6. Liquor Clearance P 100.00
7. Electrification (Meralco) p 50.00
8. Excavation (MAYNILAD) p 50.00
9. Renewal of TRU Franchise p 50.00
10. Postal ID Application p 50.00

SECTION 5.Barangay Business Permit- application to operate N E W B U S I N E S S base on capital

investment and R E N E W A L O F B U S I N E S S base on the annual gross sales from the
preceding year:

a. New Business = 3/10 of 1% or .3% of the capi'al investment

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Provided however, that the aforementioned clearance shall be deemed expired after a period of
One ( I ) year from the date of issuance thereof and an exemption for business falling under
Section 133(n) of the Local Government code;

SECTION 6.Construction of the following:

1. Commercial Edifice: a. Major P 100.00

b. Minor P 50.00
2. Residential Edifice P 50.00
3. Immovable Fence P 50.00

SECTION 7.Student, Senior Citizen, Disabled- No fee shall be collected for the issuance of
individual Barangay Clearance and Certification requirements of the following
Barangay Residents:
a. Student for Educational Purposes
b. Senior Citizens
c. Disabled Citizens
d. Indigence

A standard fee of Thirty Pesos (P30.00) shall however, be collected for all applicants including
students who reside in other Barangay enrolled in school existing within this Barangay. Proper
coordination with corresponding schools will be done for monitoring.

It is the council's prerogative to exempt residents other than those mentioned above of financial
consideration.

SECTION 7.Issuance of Certified Thru Copy of the Official Documents of the Barangay- the
Punong Barangay, shall upon presentation of satisfactory proof that the original copy
of the official document/s presented to be certified is/ are in the custody of the
authorized record custodian/s of the Barangay, issue a certified thru copy of the same
upon payment of a corresponding fee of Five Pesos (P5.00) for every Certified thru
Copy furnish by the record custodian.

SECTION 8.Fee from Issuance of Certification to File Action- No dues shall be collected for any
complaints, petition, except criminal cases filed before the Lupong Tagapamayapa.
After exploiting all possible venue for party reconciliation and still being
unsuccessful, the complaint will be levied a fee of One Hundred Pesos (PI00.00)
should he insist in securing a Certification to File Action from the Barangay for

SECTION 9.Other fees and Charges- the Barangay may levy the following fees and charges on
Billboards, Signboards, Neon Signs and other outdoor advertisements. The sole
basis of the number of the face of the board would not be considered and the rate of
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a. Non-Illuminated P 1 5 . 0 0 / S Q U A R E fDOT /FACE/YEAR

b. Illuminated P 3 0 . 0 0 / S Q U A R E FOOT /FACE/YEAR

Provided however, that i f the purpose of the advertisement is to promote project and/or programs
of any government agency/s and to disseminate information necessary for Public Welfare, no
amount shall be collected/ imposed.

SECTION 10.Service Fees or Charges - Barangay may collect reasonable fees or charges of
(P5.00) Five Pesos per day per Street or Market Vendors for the maintenance of
Peace and Order within the jurisdiction.

SECTION 11 .Other Service Fees - the Barangay can collect reasonable fee for the use of
baraneav-owned properties for the maintenance and repairs.

SECTION 12.Time of Payment- Taxes on Stores/Retailers shall be paid within the first twenty
(20) days of January or within the first twenty (20) days of the first month of each
subsequent quarter, as the case maybe. Fees and Charges on Public Utility Vehicles
and Peddlers/ Vendors shall be paid per day. The Sanggunian concerned may, for
a justifiable reason or cause, extend the time for payment of such taxes and annual
fees without surcharge or penalties, but only for a period not exceeding six(6)
months.

SECTION 13.Collection- Pursuant to the provision of the preceding section, all taxes, fees,
charges shall be collected by the Barangay Treasurer on his duly authorized deputy,
pursuant to section 170 of Republic Act 7160.

SECTION 15.Penalty/s- Any person or judicial entity found violating any provision of the
ordinance such as fees or charges not paid on time will have a penalty based on the
following;

st
1 Offense P 300.00
nd
2 Offense P 500.00
V and siiccewlirm oTfenses P 1 000 00

SECTION 16.Effectively- this ordinance shall take effect after fifteen (15) days following its
complete local circulation and upon compliance with the posting requirements as
set forth under Section 511 of Republic Act 7160;

NOW, THEREFORE, BE IT RESOLVED, as it is hereby resolved by the Sanggunian Barangay

in a session duly assembled, to immediately implement within Barangay 15, Zone 2,
City of Caloocan, City, as amended.
Adopted this H«v of M«ri>h ritv of Calooran

Certified true and correct

Mary Katherine R. Gonzalez

Barangay Secretary

Approved by-

h n n q u e u . bantos J r .
Punong Barangay

S A NGGUNTANG BARANGAY

Federico Mjefuell J . Saludes S. Lizardo

Harry S Antonio S. Obeaeiito B. Velasco

Judy D. Valbuena SK J< • Uy

Attested by: f\

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Ma. Cafnerine A. delos Trinos

Barangay Treasurer