UPDATED REVENUE CODE 2013

TABLE OF CONTENTS

CHAPTER I. GENERAL PROVISIONS
Article A. Short Title and Scope
Article B. Construction of Provisions
Article C. Definition of Terms

CHAPTER II. TAXES ON BUSINESS
Article A. Graduated Tax on Business
Article B. Situs of Tax
Article C. Payment of Business Taxes
Article D. Tax on Ambulant and Itinerant Amusement Operators
Article E. Tax on Mining Operations

CHAPTER III. PERMIT AND REGULATORY FEES
Article A. Mayor’s Permit Fee on Business
Article B. Fees on Impounding of Astray Animal
Article C. Cart & Sledge Registration Fee
Article D. Permit Fee on Circus & Other Parades
Article E. Registration & Transfer Fees on Large Cattle
Article F. Fee on Sealing & Licensing of Weights & Measures
Article G. Permit Fee on Film Making
Article H. Permit Fee on Agricultural Machinery & Other Heavy Equipment
Article I. Permit Fees on Tricycle Operations
Article J. Franchise Tax & Other Fees for Tricycle-For-Hire
Article K. Permit Fee on Occupation/Calling Not Requiring Government Examination Article L. Building Permit
Article M. Building Permit & Related Fees
Article N. Zoning/Locational Clearance Fee
Article O. Permit Fee for Temporary Use of Roads, Streets, Sidewalks, Alleys,
Patios, Plazas and Playgrounds
Article P. Permit Fee for the Conduct of Group Activities

CHAPTER IV. SERVICE FEES
Article A. Secretary Fee
Article B. Local Civil Registry Fee
Article C. Assessment Service Fees
Article D. Mayor’s Clearance Fees
Article E. Police Clearance Fees
Article F. Sanitary Inspection Fees
Article G. Service Fees for Health Examination
Article H. Municipal Health Center Services Fees
Article I. Dog Vaccination Fee

CHAPTER V. MUNICIPAL CHARGES
Article A. Rentals of Personal and Real Properties Owned by the Municipality
Article B. Service Charge for Garbage Collection
Article C. Charges for Parking
Article D. Cemetery Charges
Article E. Rental Fee on Mineral Lands
Article F. Occupation Fee for Mining Claims
Article G. Slaughter and Corral Fees

CHAPTER VI. COMMUNITY TAX

CHAPTER VII. GENERAL ADMINSTRATIVE PROVISIONS
Article A. Collection and Accounting of Municipal Taxes and Other Impositions
Article B. Civil Remedies for Collection of Revenues
Article C. Tax Payer’s Remedies
Article D. Miscellaneous Provisions

CHAPTER VIII. GENERAL PENAL PROVISIONS

CHAPTER IX. FINAL PROVISIONS

EXCERPTS FROM THE JOURNAL OF THE REGULAR SESSION OF THE SANGGUNIANG BAYAN OF VILLASIS, PANGASINAN HELD ON 10 DECEMBER 2013 AT 9:30 IN THE MORNING AT THE SESSION HALL OF THE LEGISLATIVE BUILDING, VILLASIS, PANGASINAN.

Author/Sponsor: Councilor Cheryll Z. Tan
Authors/Co-Sponsors: Councilor Richie V. Cacapit
Councilor Romeo S. Abrenica
Authors: Councilor Nicholi Jan Louie Q. Sison
Councilor Centenielo Ramon R. Costales, Jr.
Councilor Domingo R. Rafanan
Councilor Judith M. Morden
Councilor Arvin B. Castro
Councilor Rolando B. Morden
Councilor Audrey Jamille Susan Q. Sison

Municipal Ordinance No. 92-101213

UPDATED REVENUE CODE OF THE MUNICIPALITY OF VILLASIS,
PROVINCE OF PANGASINAN, Calendar Year 2013

Be it ordained by the Sangguniang Bayan of the Municipality of Villasis, Province of Pangasinan, in session assembled that

CHAPTER I. GENERAL PROVISIONS

Article A. Short Title and Scope

Section 1A.01. Short Title. This ordinance shall be known as the Updated Revenue Code of the Municipality of Villasis, Province of Pangasinan, Calendar Year 2013.

Section 1A.02. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this municipality.

Article B. Construction of Provisions

Section 1B.01. Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991.

Section 1B.02. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions.

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

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

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

d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day.
e) References. All references to chapters, articles, or Sections are to the Chapters, Articles or Sections in this Code unless otherwise specified.
f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein.

g) Conflicting Provisions of Sections. If the provisions of the different Sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail.

Article C. Definition of Terms

Section 1C.01. Definitions. When used in this Code.
a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit;
b) Charges refer to pecuniary liability, as rents or fees against persons or property;
c) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles.
d) Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business;

The term “resident foreign” when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines.

e) Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20).

f) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties;

g) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety;

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

i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine.

j) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions.

k) Municipal Waters include not only 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, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where boundary lines of the municipality or city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective municipalities;

l) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking;

m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor.

n) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;

o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing.

p) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil obligations, and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation;

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

r) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be.

s) Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs.

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

CHAPTER II. TAXES ON BUSINESS

Article A. Graduated Tax on Business

Section 2A.01. Definitions. When used in this Article.

a) Advertising Agency includes all persons who are engaged in the business of advertising for 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.
b) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not;

The phrase “whether in their original form or not” refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner.

Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or Styrofoam or other packaging materials intended to process and prepare the products for the market.

The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane;

c) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun;
d) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance;
e) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder;
f) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred (200) gauge liters;
g) Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment or private detective agencies.
h) Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admissions, entrance, or any other fee paid, on or before, or after the dancing and where professional hostesses or dancers are employed;
i) Capital Investment is the capital that a person employs in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction;
j) Carinderia refers to any public eating place where food already cooked is served at a price.
k) Cockpit includes any place, compound, building or portion thereof, where cockfights are held whether or not money bets are made on the results of such cockfights;
l) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees;

As used in this Article, the term “contractor” shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of establishment for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing recapping and batter charging; proprietors or operators of furniture shops and establishments for planning or surfacing and re cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspapers, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors.

The term “contractor” shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of “contractor” under Section 131 of Republic Act No. 7160, viz,: welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration.

m) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market;
n) Importer means any person who brings articles, goods, wares or merchandise of any kind or lass into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof.
o) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it to special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alter such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption;
p) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher;
q) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes;
r) Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offer or sells and delivers 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 retail dealer as provided in this Ordinance;
s) Public Market refers to any place, building or structure of any kind designated as such by the local board or council, except public streets, plazas parks and the like.
t) Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original or continuous distillation from mash, wort, wash, sap or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the purpose of distilling spirits or in any manner refining distilled spirits shall also be regarded as rectifies and as being engaged in the business of rectifying.
u) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers.
v) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold;
w) Vessel includes every type of boat, craft or other artificial contrivances used, or capable of being used, as a means of transportation on water.
x) Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade bases on quantity, weight, or measure received and/or discharged by vessel;
y) Wholesale means a sale where the purchase buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction.

Section 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the municipality a graduated business tax in the amounts hereafter prescribed:

a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature. In accordance with the following schedule:

Amount of Gross Sales/Receipts
For the Preceding Calendar Year Tax per Annum
Less than 10,000.00 P 198.00
10,000.00 or more but less than 15,000.00 264.00
15,000.00 or more but less than 20,000.00 362.00
20,000.00 or more but less than 30,000.00 528.00
30,000.00 or more but less than 40,000.00 792.00
40,000.00 or more but less than 50,000.00 990.00
50,000.00 or more but less than 75,000.00 1,584.00
75,000.00 or more but less than 100,000.00 1,980.00
100,000.00 or more but less than 150,000.00 2,640.00
150,000.00 or more but less than 200,000.00 3,300.00
200,000.00 or more but less than 300,000.00 4,620.00
300,000.00 or more but less than 500,000.00 6,600.00
500,000.00 or more but less than 750,000.00 9,600.00
750,000.00 or more but less than 1,000,000.00 12,000.00
1,000,000.00 or more but less than 2,000,000.00 16,500.00
2,000,000.00 or more but less than 3,000,000.00 19,800.00
3,000,000.00 or more but less than 4,000,000.00 23,760.00
4,000,000.00 or more but less than 5,000,000.00 27,720.00
5,000,000.00 or more but less than 6,500,000.00 29,250.00
6,500,000.00 or more Forty five percent of one percent
(45% of 1%)

The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature other than those enumerated under paragraph (c) of this Section.

b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules:

Gross Sales/Receipts for the
Preceding Calendar Year Amount of Tax Per Annum
Less than 1,000.00 P 21.60
1,000.00 or more but less than 2,000.00 39.60
2,000.00 or more but less than 3,000.00 60.00
3,000.00 or more but less than 4,000.00 86.40
4,000.00 or more but less than 5,000.00 120.00
5,000.00 or more but less than 6,000.00 145.20
6,000.00 or more but less than 7,000.00 171.60
7,000.00 or more but less than 8,000.00 198.00
8,000.00 or more but less than 10,000.00 224.40
10,000.00 or more but less than 15,000.00 264.00
15,000.00 or more but less than 20,000.00 330.00
20,000.00 or more but less than 30,000.00 396.00
30,000.00 or more but less than 40,000.00 528.00
40,000.00 or more but less than 50,000.00 792.00
50,000.00 or more but less than 75,000.00 1,188.00
75,000.00 or more but less than 100,000.00 1,584.00
100,000.00 or more but less than 150,000.00 2,244.00
150,000.00 or more but less than 200,000.00 2,904.00
200,000.00 or more but less than 300,000.00 3,960.00
300,000.00 or more but less than 500,000.00 5,280.00
500,000.00 or more but less than 750,000.00 7,920.00
750,000.00 or more but less than 1,000,000.00 10,560.00
1,000,000.00 or more but less than 2,000,000.00 12,000.00
2,000,000.00 or more Sixty percent of one percent (60% of 1%)

The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for.

c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under sub-Sections (a), (b), and (d) of this Article;

1. Rice and Corn;
2. Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and agricultural marine, and fresh water products, whether in their original state or not;
3. Cooking oil and cooking gas;
4. Laundry soap, detergents, and medicine;
5. Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides insecticides, herbicides and other farm inputs;
6. Poultry feeds and other animal feeds;
7. School supplies; and
8. Cement

For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under paragraphs (a), (b) and (d) of this Article.

d) On retailers.

Gross Sales/Receipts for the
Preceding Year Rate of Tax Per Annum
400,000.00 or less 2.2 %
More than 400,000.00 1.1 %

The rate of two and one fifth percent (2 1/5 %) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P 400,000.00) while the rate of one and one tenth percent (1 1/10 %) per annum shall be imposed on sales in excess of the first Four Hundred Thousand Pesos (P 400,000.00).
However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P 30,000.00) subject to existing laws and regulations.

e) On contractors and other independent contractors in accordance with the following schedule.

Amount of Gross Sales/Receipts
For the Preceding Calendar Year Tax per Annum
Less than 5,000.00 P 33.00
5,000.00 or more but less than 10,000.00 73.92
10,000.00 or more but less than 15,000.00 125.40
15,000.00 or more but less than 20,000.00 198.00
20,000.00 or more but less than 30,000.00 330.00
30,000.00 or more but less than 40,000.00 462.00
40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 1,056.00
75,000.00 or more but less than 100,000.00 1,584.00
100,000.00 or more but less than 150,000.00 2,376.00
150,000.00 or more but less than 200,000.00 3,168.00
200,000.00 or more but less than 250,000.00 4,356.00
250,000.00 or more but less than 300,000.00 5,544.00
300,000.00 or more but less than 400,000.00 7,392.00
400,000.00 or more but less than 500,000.00 9,900.00
500,000.00 or more but less than 750,000.00 11,100.00
750,000.00 or more but less than 1,000,000.00 12,300.00
1,000,000.00 or more but less than 2,000,000.00 13,800.00
2,000,000.00 or more At a rate not exceeding sixty percent of one percent (60% of 1%)

f) On banks and other financial institutions, at the rate of sixty percent of one percent (60% of 1%) of the gross receipts of the preceding calendar year derived from interest, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property, and profit from exchange or sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded in the computation of the tax.

g) On the businesses hereunder enumerated:

1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderias or food caterers;
2. Amusement places, including places wherein customers thereof actively participate without making bets or wagers, including but not limited to night clubs, or day clubs , cocktail lounges, cabarets or dance halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry go rounds, roller coasters, ferries wheels, swings shooting galleries, and other similar contrivances, theaters and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments.
3. Commission agents
4. Lessors, dealers, brokers of real estate;
5. On travel agencies and travel agents
6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums
7. Subdivision owners/Private Cemeteries and Memorial Parks
8. Privately owned markets;
9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medical laboratories, dental laboratories.
10. Operators of Cable Network System
11. Operators of computer services establishment
12. General consultancy services
13. All other similar activities consisting essentially of the sales of services for a fee.

Gross Sales/Receipts
Preceding Calendar Year Tax per Annum
Less than 5,000.00 P 33.00
5,000.00 or more but less than 10,000.00 73.92
10,000.00 or more but less than 15,000.00 125.40
15,000.00 or more but less than 20,000.00 198.00
20,000.00 or more but less than 30,000.00 330.00
30,000.00 or more but less than 40,000.00 462.00
40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 1,056.00
75,000.00 or more but less than 100,000.00 1,584.00
100,000.00 or more but less than 150,000.00 2,376.00
150,000.00 or more but less than 200,000.00 3,168.00
200,000.00 or more but less than 250,000.00 4,356.00
250,000.00 or more but less than 300,000.00 5,544.00
300,000.00 or more but less than 400,000.00 7,392.00
400,000.00 or more but less than 500,000.00 9,900.00
500,000.00 or more but less than 750,000.00 11,100.00
750,000.00 or more but less than 1,000,000.00 12,300.00
1,000,000.00 or more but less than 2,000,000.00 13,800.00
2,000,000.00 or more At a rate not exceeding sixty percent of one percent (60% of 1%)

Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00.

h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of (not exceeding P50.00) per peddler annually.

Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers enumerated under Section 141 of R.A. 7160 shall be exempt; from the peddlers tax herein imposed.

The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax before engaging in such activity.

i) On operators of public utility vehicles maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this municipality under a certificate of public convenience and necessity or similar franchises:

Vans/FX P 50.00 per unit per day
“Mini” buses P 75.00 per unit per day
Jeepneys/Fieras/Tamaraws P 35.00 per unit per day
Tricycles for hire P 2.00 per unit per day

Section 2A.03. Presumptive Income Level. For every tax period, the Treasurer’s Office shall prepare a stratified schedule of “presumptive income level” to approximate the gross receipt of each business classification.

Section 2A.04. Exemption. Business engaged in the production, manufacture, refining, distribution or sale of oil, gasoline, and other petroleum products shall not be subject to any local tax imposed in this Article.

Section 2A.05. Tax on Newly Started Business. In the case of a newly started business under this Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be bases on the gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules in this Article.

Article B. Situs of Tax

Section 2B.01. Situs of the Tax. For purposes of collection of the business tax under the “situs” of the tax law, the following definition of terms and guidelines shall be strictly observed:

1. Principal Office – the head or main office of the businesses 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 city or municipality specifically mentioned in the articles of the incorporation or official registration papers as being the official address or said principal office shall be considered as the situs thereof.

In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer or relocation is effected.

2. Branch or Sales Office – a fixed place in a locality which conducts operations of the businesses as an extension of the principal office. However, offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products may be received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office.
3. Warehouse – a building utilized for the storage of products for sale and from which goods or merchandise are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be considered a branch or sales office.
4. 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 purpose of this Article, inland fishing ground shall be considered as plantation.
5. Experimental Farms – agricultural lands utilized by a business or corporation to conduct studies, tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry dairy and other similar products for the purpose of improving the quality and quantity of goods and products. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Section 2A.02 of this Ordinance.

(a.) Sales Allocation
1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same is located.
2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is made, the sale shall be recorded in the principal office along with the sale made by said principal office and the tax shall accrue to the city or municipality where said principal office is located.
3. In cases where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be taxable by the city or municipality where the factory, project office, plant or plantation is located.

The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only experimental farms are located shall not be entitled to the sales allocation herein provided for.
4. In case of a plantation located in a locality other than that where the factory is located, said seventy percent (70%) sales allocation shall be divided as follows:

Sixty percent (60%) to the city or municipality where the factory is located; and

Forty percent (40%) to the city or municipality where the plantation is located.
5. 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 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 of services and other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period.

6. The foregoing sales allocation under par. (3) hereof 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 sale shall be covered by paragraph (1) or (2) above.
7. In case of manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of their products, the rules on situs of taxation provided in this article as clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the contractor utilized for the production or storage of the manufacturer's products shall be considered as the factory or plant and warehouse of the manufacturer.

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

(b) Port of Loading - the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case the foregoing rule on the matter shall apply accordingly.
(c) Route Sales - sales made by route trucks, vans or vehicles in this municipality where a manufacturer, producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxed herein.

This municipality shall tax the sales of the products withdrawn by route trucks from the branch, sales office or warehouse located herein but sold in another locality.

Article C. Payment of Business Taxes

Section 2C.01. Payment of Business Taxes.

a) The taxes imposed under Section 2A.01 and Section 2B.01 of this Ordinance shall be payable for every separate or distinct establishment or place where the business subject to the tax is conducted and one line of business does not become exempt by being conducted with some other businesses for which such tax has been paid. The tax on a business must be paid by the person conducting the same.

The conduct or operation of two or more related businesses provided for under Section 2A.01 and Section 2B.01 of this Code any one person, natural or juridical, shall require the issuance of a separate permit or license to each business.

b) In cases where a person conducts or operates two (2) or more of the businesses mentioned Section 2A.01 of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses.

c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01 of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of each business shall be reported independently and tax thereon shall be computed on the basis of the pertinent schedule.

Section 2C.02. Accrual of Payment.
Unless specifically provided in this Article, the taxes imposed herein shall accrue on the first day of January of each year.

Section 2C.03. Time of Payment.
The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year. The Sangguniang Bayan may, for a justifiable reason or cause, extend the time for payment of such taxes without surcharges or penalties, but only for a period not exceeding six (6) months.

Section 2C.04. Administrative Provisions
a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this municipality shall first obtain a Mayor’s Permit and pay the fee therefore and the business tax imposed under the pertinent Article.
b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any requirement imposed by the different departments 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.
c) Invoices or Receipt. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P 25.00) or more at any one time, prepare and issue sales or commercial invoices and receipts serially numbered in duplicate, showing among others, their names or styles, if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code.
d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor’s permit to operate the business. Upon payment of the tax levied in this Chapter, any person engaged in business subject to the business tax paid based on gross sales and/or receipts shall submit a 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 ore receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based.
e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an activity or business and who are liable to pay the business tax provided in this Code shall submit a certified photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts or sales declared in the application for Mayors Permit/Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month payment is made.
f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One hundred pesos (P 100.00).
g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid by the person conducting it may be transferred and continued in any other place within the territorial limits of this municipality without payment of additional tax during the period for which the payment of the tax was made.
h) Retirement of Business.
1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the current calendar year within thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated.

The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly followed.
(a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to address of the business on record to verify if it is really not 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 Municipal Mayor the disapproval of the application of the termination or retirement of said business;

(b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges imposed thereon under existing local tax ordinance; and
(c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new Mayor’s permit therefore.

2) In case it is found that the retirement or termination of the business is legitimate and the tax paid during the current year be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax shall be paid before the business is considered officially retired or terminated.

3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local
Treasurer who shall forthwith cancel the same and record such cancellation in his books.

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

Article D. Tax on Ambulant and Itinerant Amusement Operators

Section 2D.01. Imposition of Tax
There is hereby imposed a tax on ambulant and itinerant amusement operators during fiestas and fairs at the following rates:

Circus is P250.00, carnivals, or the like, merry-go-rounds, roller coasters, ferries wheels, swings, shooting galleries and other similar contrivances per day is P200.00.
Sports contest/exhibitions per day is P200.00.

Section 2D.02. Time of Payment
The tax herein imposed shall be payable before engaging in such activity.

Article E. Tax on Mining Operations

Section 2E.01. Definitions
When used in the Article:
a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid, gaseous or any intermediate state.
b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment processes such as washing or drying but without undergoing any chemical change or process or manufacturing by the lessee, concessionaire or owner of mineral lands.
c) Quarry Resources means any common stone or other common mineral substances such as but not restricted to marble, granite, volcanic cinders, basalt, tuff, and rock phosphate.

Section 2E.02. Imposition of Tax
There is hereby levied an annual tax at the rate of fifteen percent (15%) based on the gross receipts for the preceding year of mining operations. The tax should not exceed 2% of the gross receipts during the preceding year.)

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

Section 2E.04. Exclusion
Extractions of the following are excluded from the coverage of the tax levied herein:
a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources;
b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas and all other similar or naturally associated substances.

Section 2E.05. Time of Payment
The tax shall be paid once within the first twenty (20) days of January or in quarterly installments within the first twenty (20) days of January, April, July, and October of each year.

Section 2E.06. Administrative Provisions
a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment, cancellation and others, are recorded.
b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth the quantity and the actual market value of the minerals or mineral products or quarry resources to be removed.

CHAPTER III. PERMIT AND REGULATORY FEES

Article A. Mayor’s Permit Fee on Business

Section 3A.01 Imposition of Fee
There shall be collected an annual fee for the issuance of a Mayor’s Permit to operate a business, pursue an occupation or calling, or any activity that maybe subject to regulation by the municipality.

The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for.

For purpose of the Mayor’s Permit Fee, the following Philippine definition of business size is hereby adopted:
Characteristics Asset Size Number of workers
Micro PhP 1.5 and below 1 - 10
Small Over PhP 1.5 to PhP 15M 11 - 99
Medium Over PhP 15M to PhP 100M 100 -199
Large Over PhP 100M 200 and above

The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee.

On business subject to graduated fixed taxes
Amount of Tax
Per Annum
1. On Manufacturers/Importers/Producers
Micro P 300.00
Small 500.00
Medium 1,000.00
Large 2,000.00
2. On Banks
Rural, Thrift and Savings Banks 3,000.00
Commercial, Industrial and Development Banks 5,000.00
Universal Banks 10,000.00
3. On Other Financial Institutions
Small 1,000.00
Medium 3,000.00
Large 5,000.00
4. On Contractors/Service Establishments
Micro 500.00
Small 1,000.00
Medium 1,500.00
Large 2,000.00
5. On Wholesalers/Retailers/Dealers or Distributors
Micro 500.00
Small 1,000.00
Medium 1,500.00
Large 2,000.00
6. On Transloading Operations
Medium 3,000.00
Large 5,000.00
7. Other Businesses
Micro 200.00
Small 300.00
Medium 500.00
Large 1,000.00

Section 3A.02. Time and Manner of Payment
The fee for the issuance of a Mayor’s Permit shall be paid to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof.

For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made.

Section 3A.03 Administrative Provisions
a) Supervision and control over establishments and places. The Municipal Mayor shall supervise and regulate all establishments and place subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the municipality.
b) Applications for Mayor’s Permit: False Statement. An application for a Mayor’s Permit shall be filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required.
1. For a newly-started business:
a. Location sketch of the new business
b. Paid-up capital of the business as shown in the Articles of Incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship.
c. A certificate attesting to the tax exemption if the business is tax exempt.
d. Certification from the office in charge of zoning that the location of the new business is in accordance with zoning regulations.
e. Tax clearance showing that the operator has paid all tax obligations in the municipality
f. Barangay clearance
g. Three (3) passport size pictures of the owner or operator or in cases of a partnership or corporation the picture of the senior or managing partners and that of the President or General Manager.
h. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this Revenue Code.
2. For renewal of existing business permits
a. Previous year’s Mayor’s permit
b. Two ( 2 ) copies of the annual or quarterly tax payments
c. Two ( 2 ) copies of all receipts showing payment of all regulatory fees as provided for in this Code
d. Certificate of tax exemption from local taxes or fees, if exempt

Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as other safety requirements are complied with. The permit to operate shall be issued only upon compliance with such safety requirements and after the payment of the corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax ordinances.

Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or revoking the permit issued by the Mayor, and the applicant or licensee may be prosecuted in accordance with the penalties provided in this Article.

A Mayor’s Permit shall be refused to (1) any person who previously violated any ordinance or regulation governing permits granted; (2) whose business establishment or undertaking does not conform with zoning regulations, and safety, health and other requirements of the municipality; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision of law or ordinance to establish or operate the business applied for:

Likewise, a Mayor’s permit shall be denied to any person or applicant for a business who declares an amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income Level of gross sales or receipts as established in the municipality for the same or a closely similar type of activity or business.

c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor’s Permit, two (2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1) copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor’s Permit fee and the corresponding business tax.

The Mayor’s Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment of the Mayor’s Permit and the 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, that is whether the business is a sole proprietorship, corporation or partnership, etc.; location of the business; date of issue and expiration of the permit; and other information as may be necessary.

The Municipality 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 the payment of One Hundred Pesos (P100.00).

d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his place of business or office or if he 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 any of their duly authorized representatives.
e) Duration of Permit and Renewal. The Mayor’s Permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) 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. The permit issued shall be renewed within the first twenty (20) days of January. It shall have 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 the municipality or abuses his privilege to do business to the injury of the public moral or peace; or when a place where such business is established is being conducted in a disorderly character, criminals or women of ill-repute the Municipal Mayor may, after investigation, revoke the Mayor’s Permit. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in addition to the fines and imprisonment that maybe imposed by the Court for violation of any provision of this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise thereof by the person whose privilege is revoked, until restored by the Sangguniang Bayan.

Section 3A.05. Rules and Regulations on Certain Establishments
a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars, carinderia or food caterers. No owner of said establishments shall employ any cook or food dispenser without a Food Handler’s Certificate from the Municipal Health Officer, renewable every six (6) months.
b) Establishments selling cooked and readily edible foods shall have them adequately covered and protected from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation promulgated by the Municipal Health Officer and existing laws or Ordinances.
c) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate from the Municipal Health Officer.
Article B. Fees on Impounding of Astray Animals

Section 3B.01. Definitions
When used in this Article.
a) Astray Animal means an animal which is set loose unrestrained, and not under the complete control of its owner, or the charge or in possession thereof, found roaming at-large in public or private places whether fettered or not.
b) Public Place includes national, provincial, municipal, or barangay streets, parks, plazas, and such other places open to the public.
c) Private Places includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal.
d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine family.

Section 3B.02. Imposition of Fee
There shall be imposed the following fees for each day or fraction thereof on each head of astray animal found running or roaming at large, or fettered in public or private places:

Amount of Fee
a) Large Cattle P200.00
b) All other animals 100.00

Section 3B.03. Time of Payment
The impounding fee shall be paid to the Municipal Treasurer prior to the release of the impounded animal to its owner.

Section 3B.04. Administrative Provisions
a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to apprehend and impound astray animals in the municipal corral or a place duly designated for such purpose. He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for three (3) consecutive days, starting one day after the animal is impounded, within which the owner is required to claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall be informed of the impounding.
b) Impounded animals not claimed within five (5) working days after the date of impounding shall be sold at public auction under the following procedures:
1. The Municipal Treasurer shall post notice for seven (7) calendar days in conspicuous places including the main door of the Municipal hall and the public markets. The animal shall be sold to the highest bidder. Within three (3) working days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the Municipal Mayor.
2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding fees due and the cost of the advertisement and conduct of sale to the Municipal Treasurer, otherwise, the sale shall proceed.
3. The proceeds of the sale shall be applied to satisfy the cost of impounding. Advertisement and conduct of sale. The residue over these costs shall accrue to the General Fund of the Municipality.
4. In case the impounded animal is not disposed of within the ten (10) calendar days from the date of notice of public auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the poundage fees due.

Section 3B.05. Penalty
Owners whose animals are caught astray and incurring damages to plants and properties shall pay the following fines:
a) First offense P50.00 per day
b) Second offense 100.00 per day
c) For the third offense and each
subsequent offense 300.00 per day

In addition to the fine, the owners shall pay the amount of damage incurred, if any, to the property owner.

Article C. Cart or Sledge Registration Fee

Section 3C.01. Imposition of Fee
There shall be collected a registration fee of P15.00 per annum for each Kuliglig/ Tora-tora used in the Municipality of Villasis which shall be registered with the Office the Municipal Treasurer.

Section 3C.02. Time and Manner of Payment
The fee imposed herein shall be due and payable within the first twenty (20) days of January of every year. For each cart or sledge newly acquired after the first twenty (20) days of January, the permit shall be paid without penalty within the first twenty (20) days of the quarter following the date of purchase.

Section 3C.03. Administrative Provisions
a) A metal plate with a corresponding registry number shall be provided by the Municipal Treasurer for every calesa or sledge.
b) The Municipal Treasurer shall keep a register of all carts or sledges which shall set forth, among others, the name and address of the owner.

Article D. Permit Fee on Circus and Other Parades

Section 3D.01. Imposition of Fee
There shall be collected a Mayor’s Permit Fee of P300.00 per day on every circus and other parades using banners, floats or musical instruments carried on in this municipality.

Section 3D.02. Time and Manner of Payment
The fee imposed herein shall be due and payable to the Municipal Treasurer upon application for a permit to the Municipal Mayor at least three (3) working days before the scheduled date of the circus or parade and on such activity shall be held.

Section 3D.03. Exemption
Government, religious organizations and or institutions shall not be required to pay the permit fee imposed in this Article.

Section 3D.04. Administrative Provisions
a) Any person who shall hold a parade within this municipality shall first obtain from the Municipal Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall indicate the name, address of the applicant, the description of the activity, the place or places where the same will be conducted and such other pertinent information as may be required.
b) The Chief of Police of the Philippine National Police shall promulgate the necessary rules and regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall also define the boundary within which such activities may be lawfully conducted.

Article E. Registration and Transfer Fees on Large Cattle

Section 3E.01. Definition
For purposes of this Article, “large cattle” includes a two-year old horse, mule ass, carabao, cow or other domesticated member of the bovine family.

Section 3E.02. Imposition of Fee
The owner of a large cattle is hereby required to register said cattle with the Municipal Treasurer for which a certificate of ownership shall be issued to the owner upon payment of a registration fee as follows:
Amount of Fee
a) For Certificate of Ownership P50.00
b) For Certificate of Transfer P30.00
c) For Registration of Private Brand P500.00
d) Transport Fee: Large cattle live weight 1.00/kg
The transfer fee shall be collected only once if a large cattle is transferred more than once in a day.

Section 3E.03. Time and Manner of Payment
The registration fee shall be paid to the Municipal Treasurer upon registration or transfer of ownership of the large cattle.

Section 3E.04. Administrative Provisions
Large cattle upon reaching the age of two (2) years shall be registered with the Municipal Treasurer.
a) The ownership of large cattle or its sale or transfer of ownership to another person shall be registered with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal Treasurer shall be registered in a book showing among others, the name and residence of the owner, the consideration or purchase price of the animal in cases of sale or transfer, and the class, color, sex, brands and other identification marks of the cattle. These data shall also be stated in the certificate of ownership issued to the owner of the large cattle.
b) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth, among others, the names and the residence of the owners and the purchaser; the consideration or purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the animals; and a reference by number to the original certificate of ownership with the name of the municipality issued to it.
c) No entries of transfer shall be made or certificate of transfer shall be issued by the Municipal Treasurer except upon the production of the original certificate of ownership and certificates of transfer and such other documents that show title to the owner.

Section 3E.05. Applicability Clause
All other matters relating to the registration of large cattle shall be governed by the pertinent provisions of the Revised Administrative Code and other applicable laws, ordinances and rules and regulations.

Article F. Fee for Sealing and Licensing of Weights and Measures

Section 3F.01. Implementing Agency
The Municipal Treasurer shall strictly enforce the provisions of the Regulation of practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act, Republic Act no. 7394.

Section 3F.02. Sealing and Testing of Instruments of Weights and Measures
All instruments for determining weights and measures in all consumer and consumer related transactions shall be tested, calibrated and sealed every six (6) months by the official sealer who shall be the Municipal Treasurer or his duly authorized representative upon payment of fees required under this Article: Provided, that all instruments of weights and measures shall continuously be inspected for compliance with the provisions of this Article.

Section 3F.03. Imposition of Fees
Every person before using instruments of weights and measures within this municipality shall first have them sealed and licensed annually and pay therefore to the Municipal Treasurer the following fees:
Amount of Fee
a) For sealing linear metric measures;
Not over one (1) meter P50.00
Measurer over one (1) meter 75.00

b) For sealing metric measures of capacity:
Not over ten (10) liters 100.00
Over ten (10) liters 150.00

c) For sealing metric instruments of weights:
With capacity of not more than 30 kgs. 100.00
With capacity of more than 30 kgs but not more than 300 kgs. 150.00
With capacity of more than 300 kgs. but not more than 3,000 kgs 250.00
With capacity of more than 3,000 kgs. 250.00
d) For sealing apothecary balances of precision 500.00

e) For sealing scale or balance with complete set of weights:
For each scale or balances or other
Balances with complete set of weights
For use therewith 50.00
For each extra weight 30.00

f) For each and every re-testing and re-sealing of weights and measures instruments including gasoline pumps outside the office upon request of the owner or operator, and additional service charge of 1,000.00 for each instrument shall be collected.

Section 3F.04. Payment of Fees and Surcharge
The fees herein imposed shall be paid to and collected by the Municipal Treasurer or his authorized representative when the weights or measures instruments are sealed, before their use and thereafter, on or before the anniversary date thereof.

The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing unless such instrument becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fees therefore paid within the prescribed period shall subject the owner or user to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to interest.

Section 3F.05. Place of Payment
The fees herein levied shall be paid in the municipality where the business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his residence.

Section 3F.06. Exemptions
a) All instruments for weights and measures used in government work of or maintained for public use by any instrumentality of the government shall be tested and sealed free.
b) Dealers of weights and measures instruments intended for sale.

Section 3F.07. Administrative Provisions
a) The official receipt for the fee issued for the sealing of a weight or measure shall serve as a license to use such instrument for one year from the date of sealing, unless deterioration or damage renders the weight or measure inaccurate within that period. The license shall expire on the day and the month of the year following its original issuance. Such license shall be preserved by the owner and together with the weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his deputies.
b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be compared with the fundamental standards in the Department of Science and Technology annually. When found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and shall be accompanied by a certified showing the amount of its variation from the fundamental standards. If the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the Department of Science and technology.
c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and measurers instruments within the locality.
d) Instruments of weights and measurers found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the presence of the Provincial Auditor or his representative.

Section 3F.08. Fraudulent Practices Relative to Weights and Measures
The following acts related to weights and measures are prohibited:
a) for any person other than the official sealer or his duly authorized representative to place an official tag, seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight and measure has officially been tested, calibrated, sealed or inspected;
b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected;
c) for any person other than the official sealer or his duly authorized representative to alter in any way the certificate or receipt given by the official sealer or his duly authorized representative as an acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated, sealed or inspected;
d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag, certificate or license or any dye for printing or making the same or any characteristic sign used to indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected.
e) for any person other than the official sealer or his duly authorized representative to alter the written or printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used or issued;
f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for the, purpose of making it appear that the instrument of weight or measure has been tested, calibrated, sealed or inspected;
g) for any person engaged in the buying and selling of consumer products or of furnishing services the value of which is estimated by weight or measure to possess, use or maintain with intention to use any scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore has expired and has not been renewed in due time;
h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed;
i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not;
j) for any person to fraudulently give short weight or measure in the making of a scale;
k) for any person, assuming to determine truly the weight or measure of any article brought or sold by weight or measure, to fraudulently misrepresent the weight or measure thereof; or
l) for any person to procure the commission of any such offense abovementioned by another.

Instruments officially sealed at some previous time which have remained unaltered and accurate and the seal or tag officially affixed therein remains intact and in the same position and condition in which it was placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed promptly on demand by the official sealer or his duly authorized representative without penalty except a surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular fees for sealing such instruments.

Section 3F.09. Penalties
For violation of the above provisions on Weights and Measures, about the use of underweight scales, the penalty shall be as follows:
First Offense - A fine of P 500.00
Second Offense - - A fine of P 1,000.00 and suspension of business
license for two (2) months
Third Offense - Forfeiture of rights and closure of the establishment

In all cases of apprehension, the tampered scale shall be confiscated/impounded and turned over to the Municipal Treasurer’s Office. The Municipal Treasurer shall ensure that the confiscated device is released to the owner only when the defective device has been corrected and resealed and the corresponding penalties and/or fees have been paid.

If after a period of seven (7) calendar days, the confiscated weighing scale is not redeemed by its owner, the scale shall be destroyed completely.

Article G. Permit Fee on Film-Making

Section 3G.01. Imposition of Fee
There shall be collected the following permit fee from any person who shall go on location-filming within the territorial jurisdiction of this municipality.

Rate of Fee per Filming
a) Commercial movies P 5,000.00 / film
b) Commercial advertisements P10,000.00 / film
c) Documentary film P 5,000.00 / film
d) Videotape coverage P 500.00 / film

In cases of extension of filming time, the additional amount required must be paid prior to extension to filming time.

Section 3G.02. Time of Payment
The fee imposed herein shall be paid to the Municipal Treasurer upon application for the Mayor’s Permit thirty calendar (30) days before location-filming is commenced.

Article H. Permit Fee for Agricultural Machinery and Other Heavy Equipment

Section 3H.01. Imposition of Fees
There shall be collected an annual permit fee at the following rates for every agricultural machinery or heavy equipment from operators of said machinery, or equipment renting out said machinery/equipment in this municipality
Rate of Fee per Annum
a. Kuliglig P 100.00
b. Hand tractors 100.00
c. Light Tractors 880.00
d. Heavy Tractors 880.00
e. Mechanized Threshers 200.00
f. Reaper 150.00
g. Bulldozer 3,000.00
h. Forklift 2,000.00
i. Heavy Graders 3,000.00
j. Light Graders 2,000.00
k. Cargo Truck 2,500.00
l. Dump Truck 2,000.00
m. Road Rollers 2,000.00
n. Payloader 2,000.00
o. Primemovers/Flatbeds 2,000.00
p. Backhoe 2,000.00
q. Rockcrusher 5,000.00
r. Batching Plant 5,000.00
s. Transit/Mixer Truck 1,000.00
t. Crane 3,000.00
u. Other Agricultural Machinery & Heavy
Equipment not enumerated above 2,000.00
Section 3H.02. Time and Manner of Payment
The fee imposed herein shall be payable prior to the rental of the equipment upon application for a Mayor’s permit.

Section 3H.03 Administrative Provisions
The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural machinery, which shall include the make and brand of the heavy equipment and agricultural machinery and name and address of the owner.

Article I. Permit Fees on Tricycle Operation

Section 3I.01. Definitions. When used in this Article.
a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a motorcycle fitted with a single wheel sidecar or a motorcycle with a two wheeled cab, the latter having a total of four wheels, otherwise known as the motorela.
b) Tricycle Operators are persons engaged in the business of operating tricycles.
c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a motorcycle with a two-wheel cab operated to render transport service to the general public for a fee.
d) Motorized Tricycle Operator’s Permit (MTOP) is a document granting franchise or license to a person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones.
e) Zone is a contiguous land or block, say a subdivision or barangay, where tricycles-for-hire may operate without a fixed origin and destination.
f) Tricycle Body Color and number is the color and number assigned to a motorized tricycle and indicated in the MTOP issued by the Office of the Mayor with a color and number as reflected on the front back portion of the vehicle.

Section 3I.02. Imposition of Fees
There shall be collected an annual franchise fee in the amount of Two Hundred Pesos (P200.00) payable on or before the end of January of the year for the operation of each tricycle-for-hire.

Article J. Franchise Tax and Other Fees for Tricycle-For-Hire

Section 3J.01. Terms and Condition for the Issuance of Motorized Tricycle Operator’s Permit

A Motorized Tricycle Operator’s Permit (MTOP) may be issued to a person, natural or juridical, provided he/it satisfies the following terms and conditions:
a) Only Filipino citizens who are bonafide residents of the Municipality and any partnership or corporations, based in this Municipality, with sixty percent (60%) Filipino equity are qualified to be operators of tricycle-for-hire.
b) An applicant for MTOP should be in possession of a unit or units with valid registration papers from the Land Transporta¬tion Officer (LTO).
c) Guarantee of MTOP must carry a common carrier insurance sufficient to answer for any liability it may incur to passeng¬ers and their parties in case of accident.
d) An applicant for MTOP should secure the corresponding barangay and police clearance.

Section 3J.02. Operating Conditions
Aside from the rules and regulations provided under this Code and other related Ordi¬nances, enacted by the Sangguniang Bayan, the following operating conditions must be observed by all operators and drivers of tricycle-for-hire:
a) Zones must be within the boundaries of the Municipali¬ty. However, existing zones within more than one municipality shall be maintained, provided that operators serving said zone shall secure MTOP’s from each of the municipality having juris¬diction over the areas covered by the zones.
b) A common color for tricycle-for hire operating in the same zone maybe imposed. Each unit shall be assigned and bear as identification number, aside from its LTO license place number. The existing lines are the following:

1. Poblacion -San Blas-Lipay East-Caramutan, Piaz
2. Poblacion-Puelay-Lipay West
3. Poblacion-San Nicolas-Lomboy
4. Poblacion-Barraca-Labit-La Paz-Unzad-Capulaan
5. Poblacion-Puelay
6. Poblacion-Barangobong
7. Poblacion-Amamperez
8. Poblacion (within 5 zones)
9. Poblacion-Bacag-Tombod
10. Villasis-Carmen
11. Villasis-Salcedo
12. Villasis-Carusucan

c) An operator wishing to stop services completely or to suspend services for more than one month should report in writ¬ing such termination or suspension to the Sangguniang Bayan which originally granted the MTOP prior thereto. Transfer to another zone may be permitted upon application.
d) The MTOP shall be valid for three (3) years, renewable for the same period. Transfer to another zone, change of owner¬ship of unit or transfer of MTOP shall be construed as an amend¬ment to an MTOP and shall require appropriate approval of the Sangguniang Bayan.
e) Operators shall employ only drivers duly licensed by the LTO for tricycle-for-hire.

Section 3J.03. Franchise and Other Fees
The following fees shall be collected by the Municipal¬ity on or before the end of January of each year:
Annual Franchise Fee P150.00
Mayor’s Permit 100.00
Police Clearance 100.00

A barangay clearance shall be secured before applying for franchise.

Section 3J.04. Filing of Motorized Tricycle Operator’s Permit (MTOP)
a) Filing Fee for MTOP- Fifty Pesos (P50.00). This fee shall be collected upon application for an MTOP based on the number of units.
b) The MTOP shall be Three Hundred Pesos (P300.00) and shall be valid for three (3) years payable in the staggered amount of One Hundred Pesos (P100.00)/unit/year.
c) Filing fee for Amendment of MTOP- One Hundred Pesos (P100.00) - This fee shall be collected upon application.

Section 3J.05. Surcharge and Interest for Payment
Failure to pay the fees within the time required under this Article shall subject the tricycle-for-hire operator to a sur¬charge of twenty five percent (25%) of the fees due plus an interest of fourteen percent (14%) per annum from the date due until the tax fee is fully paid.

Section 3J.06. Where to Pay the Franchise and Other Fees
Operators of tricycle-for-hire shall pay the franchise and other fees payable under this ordinance to the office of the Municipal Treasurer, this municipality who shall issue the corresponding receipt showing the nature of the tax collected, as well as the amount of fee actually paid.

Section 3J.07. Penalty
Any operator or owner of the tricycle-for-hire who violates this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the court. Failure to pay the same, the unit shall be impounded within the Municipal Hall compound. The said units impounded shall be turned over to the Villasis PNP who shall acknowledge receipt of the same and shall be responsible for the safeguarding of the units until such time the operator or owner shall have paid the corresponding fees required including the fine.

Section 3J.08. Time of Payment
The annual franchise fee shall be paid to the Municipal Treasurer upon application for an
a) MTOP or renewal thereof
b) The filing fee shall be paid upon application for an MTOP based on the number of units.
c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone, change of ownership of unit or transfer of MTOP.

Section 3J.09. Administrative Provisions
a) Prospective operators of tricycles should first secure a Motorized Tricycle Operator’s permit (MTOP) from the Sangguniang Bayan.
b) The Sangguniang Bayan of this municipality shall:
1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe 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 tricycles-for-hire; and establish and prescribe the conditions and qualifications of service.
2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be granted the MTOP. No MTOP shall be granted in the municipality unless the applicant is in possession of units with valid registration papers from the Land Transportation Office (LTO).
3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any liability it may incur to passengers and third parties in case of accidents;
4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire.
5. Operators who intend to stop service completely, or suspend service for more than one (1) month shall report in writing such termination or suspension to the Sangguniang Bayan;
6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles greater than four (4) tons and where normal speed exceed forty (40) KPH. The Sangguniang Bayan may provide exceptions if there is no alternative route.
7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon demand and without a fixed route within a zone.

c) The Sangguniang Bayan shall impose a common color for tricycles for hire in the same zone. Each tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number.

The following Barangay/sector (TODA) and color code shall be printed in the front and back of the unit:
c.1. Poblacion TODA - green / blue
c.2. Poblacion I -V- Barraca - green / orange / blue
c.3. San Nicolas-Lomboy (SLODA) - pink / blue
c.4. Villasis-Puelay (VPTODA) - white / green / blue
c.5. Piaz Toda - black / white
c.6. Poblacion-Bacag-Tombod (PBT TODA) - dark orange / yellow
c.7. Lipay East (LETODA) - orange / yellow / green
c.8. Lipay West (LWTODA) - blue / yellow
c.9. Caramutan (CLPPS TODA) - yellow / orange / green
c.10 San Blas Toda (CLPPS) - orange / blue
c.11. Amamperez (ATODA) - gray / blue
c.12. Villasis-Barangobong-Amamperez (VBA TODA) - red / blue / yellow
c.13. Villasis-Carmen (VCTODA) - green / yellow
c.14. Unzad (UTODA) - yellow / mint green
c.15. Capulaan (CAPTODA) - yellow / red / gray
c.16. Villasis-Malasiqui - yellow / white
c.17. Labit - yellow / red
c.18 Carusucan (AVTODA) - green/red
c.19 Salcedo (SVTODA) - red/black

The Sangguniang Bayan shall establish a fare structure that will provide the operator a reasonable return or profit, and still be affordable to the general public The fare structure may either be flat (single fare regardless of distance) as a minimum amount plus a basic rate per kilometer.

a) The minimum fare to be charged by each tricycle-for-hire driver shall be eight pesos (P8.00) plus one peso (P1.00) per kilometer in excess of three kilometer distance.
b) The minimum fare to be charged by each tricycle-for-hire driver for the high school and college level shall be seven pesos (P7.00) plus one peso (P1.00) per kilometer in excess of three kilometer distance.
c) The minimum fare to be charged by each tricycle-for-hire driver for the elementary level shall be five pesos (P5.00) plus one peso (P1.00) per kilometer in excess of three kilometer distance.
d) All students when availing the “student fare” shall present their valid identification cards (IDs).
e) The 20% fare discount for senior citizens as provided in Republic Act No. 9257, otherwise known as the “Expanded Senior Citizens Act of 2003” shall be granted to them upon presentation of a valid Office of the Senior Citizens Affairs (OSCA) Identification Card (I.D.).

PENALTY. Any operator or owner of the tricycle-for-hire who violates this article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one month nor more than six months or both at the discretion of the court. Failure to pay the same, the unit shall be impounded within the Municipal Hall compound. The said units impounded shall be turned over to the Villasis PNP who shall acknowledge receipt of the same and shall be responsible for the safe guarding of the units until such time the operator or owner shall have paid the corresponding fees required including the fine.

Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of fares.

d) The zones must be within the boundaries of this municipality. The existing zones which cover the territorial unit not only of the municipality but other adjoining municipalities or cities as well, shall be maintained, provided the operators serving the said zone secure the MTOP.

e) For the purpose of this Article, a Municipal Tricycle Operator’s Permit Regulatory Board is hereby as follows:
Chairman: Vice Mayor
Vice Chairman: Chairman of the Committee on Public Works and Utilities
Members: Municipal Treasurer
Municipal Engineer
Municipal Planning and Development Coordinator
Chief of Police
Sangguniang Bayan Secretary

f) The Municipal Treasurer shall keep a registry of all tricycle operators, which shall include among others, the name and address of the operator and the number and brand of tricycles owned and operated by said operator.

Article K.
Permit Fee on Occupation/Calling Not Requiring Government Examination

Section 3K.01. Imposition of Fee
There shall be collected as annual fee at the rate prescribed hereunder for the issuance of Mayor’s Permit to every person who shall be engaged in the practice of the occupation or calling not requiring government examination with the municipality as follows:
Occupation or Calling Rate of Fee/Annum
a) On employees and workers in generally
Considered “Offensive and Dangerous
Business Establishments” P 500.00
b) On employees and workers in commercial
Establishments who cater or attend to the daily
Needs of the inquiring or paying public 500.00
c) On employees and Worker in food or eatery
Establishment 300.00
d) On employees and workers in night or day
Establishment 500.00
e) All occupation or calling subject to periodic inspection,
surveillance and/or regulation by the Municipal Mayor,
like animal trainer, auctioneer, barber, bartender,
beautician, bondsman, bookkeeper, butcher, blacksmith,
carpenter, carver, chambermaid, cook, criminologist,
electrician, electronic technician, club/floor manager,
forensic electronic expert, fortune teller, hair stylist,
handwriting expert, hospital attendant, lifeguard,
magician, make-up artist, manicurist, masonry worker,
masseur attendant mechanic, certified “hilot”, painter,
musician pianist, photographer (itinerant), professional
boxer, private ballistic expert, rig driver (cochero),
taxi, dancer, stage-performer salesgirl, sculptor,
waiter or waitress and welder 300.00

Section 3K.02. Exemption
All professionals who are subject to the Provincial Tax imposition pursuant to Section 139 of the Local Government Code; and government employees are exempted from payment of this fee.

Section 3K.03. Person Governed
The following workers or employees whether working on temporary or permanent basis, shall secure the individuals Mayor’s Permit prescribed herewith;
a) Employees or workers in generally considered offensive and dangerous business establishment such as but not limited to the following:
1. Employees or workers in industrial or manufacturing establishment such as: Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops, blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories; cosmetics and toiletries factories; cigar and cigarette factories; construction and/or repair shops of motor vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon lights factories; electric plant, electronics manufacturing; oxidizing plants; food and flour mills; fish curing and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing, general building and other construction jobs during the period of construction; glass and glassware factories; handicraft manufacturing; hollow block and tile factories; ice plants; milk, ice cream and other allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories; machine shop, match factories, paints and allied products manufacturing; plastic products factories, perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and nature; rope and twine factories; sash factories; smelting plants; tanneries; textile and knitting mills; upholstery shops; vulcanizing shops and welding shops.
2. Employees and workers in commercial establishments cinematography film storage; cold storages or refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors; janitorial services; junk shops; hardware; pest control service; printing and publishing houses; service station ; slaughter houses; textile stores; warehouses; and parking lots.
3. Employees and workers on other industrial and manufacturing firms or commercial establishments who are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger their physical and health well-being.
b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of the general public such as but not limited to the following: Employees and workers in drugstores; department stores; groceries supermarkets; beauty saloons; tailor shops; dress shop; bank teller; receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies; and other commercial establishment whose employees and workers attend to the daily needs of the inquiring or paying public.
c) Employees and workers in food or eatery establishments such as but not limited to the following:
1. Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk factories, refreshment parlor, restaurants, sari-sari stores, and soda fountains;
2. Stall holders, employees and workers in public markets;
3. Peddlers of cook or uncooked foods;
4. All other food peddlers, including peddlers of seasonal merchandise.

d) Employees or workers in night or night and day establishments such as but not limited to the following:

Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses; cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf clubs; massage clinics, sauna baths or similar establishment; hotels; agencies; super clubs and all other business establishment whose business activities are performed and consumed during night time.

In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses and other similar places of amusements, they shall under no circumstances allow hostesses, waitress, waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall secure the individual Mayor’s Permit on their 18th birth year, they shall present their respective baptismal or birth certificate duly issued by the local civil registrar concerned.

e) All other employees and persons who exercise their profession, occupation or calling within the jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02.

Section 3K.04. Time and Manner of Payment
The fees prescribed in this Article shall be paid to the Municipal Treasurer this municipality upon filling of the application for the first time and annually thereafter within the first twenty (20) days of January thereafter. The permit fee is payable for every separate or district occupation or calling engaged in. Employer shall advance the fees to the Municipality for its employees.

Section 3K.05. Surcharge for Late Payment
Failure to pay the fee prescribed in this Article within the time prescribed shall subject a taxpayer to a surcharge of Twenty-five percent (25%) of the original amount of the fee due; such surcharge shall be paid at the same time and in the same manner as the tax due.

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

Newly hired workers and / or employees shall secure their individual Mayor’s Permit from the moment they are actually accepted by the management of any business or industrial establishment to start working.

The individual Mayor’s Permit so secured shall be renewed during the respective birth month of the permittee next following calendar.

Section 3K.06. Administrative Provisions
a) The Municipal Treasurer shall keep a record of persons engaged in occupation and / or calling not requiring government examination and the corresponding payment of fees required under personal data for reference purpose.
b) Persons engaged in the above mentioned occupation or calling with valid Mayor’s permit shall be required to surrender such permit and the corresponding Official Receipt for the payment of fees to the Municipal Treasurer and to the Municipal Mayor respectively for cancellation upon retirement or cessation of the practice of the said occupation or calling.

Article L. Building Permit

Section 3L.01. No person, firm or corporation, including any agency or instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any building or structure or cause the same to be done without first obtaining a building permit therefore from the Building Official of this municipality. Provided that Government Agencies and instrumentalities shall be exempted from the payment of building permit fees.

Section 3L.02. Imposition of Fee
a) There shall be collected from each applicant for a building permit the sum of P500.00 as filing fee for a
building permit
b) There shall likewise be collected from each applicant for a building permit fees pursuant to revised IRR
of the National Building Code of the Philippines (PD 1096).

Section 3L.03. Time and Payment
The fees specified under this article shall be paid to the Municipal Treasurer upon application for a building permit from the Municipal Building Office.

Section 3L.04. Accrual of Proceeds
The proceeds from the building permit fees shall accrue to the general fund of this municipality.

Section 3L.05. Administrative Provisions
The application for a building permit shall be in writing and on the prescribed form with the Office of the Building Official. Every application shall provide at least the following information:
a) Description of the work to be covered by the permit applied for;
b) Description and ownership of the lot on which the proposed work is to be done as evidenced by TCT and/or copy of the contract of lease over the lot if applicant is not the registered owner;
c) The use or occupancy for which the proposed work is intended;
d) Estimated cost of the proposed work.

To be submitted together with such application are at least five sets of corresponding plans and specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a registered electrical engineer in case of electrical plans and by a licensed sanitary engineer or master plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required by the Building Official under the Building Code.

Section 3L.06. Penalty. In case of violations, the applicable administrative fines and penal provisions of the Building Code shall govern.

1. Imposition of Administrative Fines
a. The Secretary or his duly authorized representative may prescribe and impose fines not exceeding ten thousand pesos (P10, 000.00) in the following cases, subject to the terms and procedures as hereunder provided:
i. Erecting, constructing, altering, repairing, moving, converting, installing or demolishing a private or public building/structure if without building/demolition permit.

ii. Making any alteration, addition, conversion or repair in any building/structure/ appurtenances thereto constructed or installed before the adoption of the Code, whether public or private, without a permit.

iii. Unauthorized change, modification or alteration during the construction in the duly submitted plans and specifications on which the building permit is based.

iv. Non-compliance with the work stoppage order or notice and/or orders to effect necessary correction in plans and specifications found defective.

v. Non-compliance with order to demolish building/structure declared to be nuisance, ruinous or dangerous.

vi. Use or occupancy of a building/structure without Certificate of Occupancy/Use even if constructed under a valid building permit.

vii. Change in the existing use or occupancy classification of a building/structure or portion thereof without the corresponding Certificate of Change of Use.

viii. Failure to post or display the certificate of occupancy/use/operation in a conspicuous place on the premises of the building/structure/appurtenances.

ix. Change in the type of construction of any building/structure without an amendatory permit.

b. In addition to the imposed penalty, the owner shall correct/remove his violations of the provisions of the Code.
2. Determination of Amount of Fines

a. In the determination of the amount of fines to be imposed, violations shall be classified as follows:

i. Light Violations

(a) Failure to post Certificate of Occupancy/Use/Operation.
(b) Failure to post Building Permit construction information sign.
(c) Failure to provide or install appropriate safety measures for the protection of workers, inspectors, visitors, immediate neighbors and pedestrians.
ii. Less Grave Violations
(a) Non-compliance with the work stoppage order for the alteration/addition/ conversion/repair without permit.
(b) Use or occupancy of building/structure without appropriate Certificate of Occupancy/Use/Operation.
iii. Grave Violations

(a) Unauthorized change, modification or alteration during construction in the duly submitted plans and specifications on which the building permit is based.
(b) Unauthorized change in type of construction from more fire-resistive to less fire-resistive.
(c) Non-compliance with order to abate or demolish.
(d) Non-compliance with work stoppage order for construction/demolition without permit.
(e) Change in the existing use or occupancy without Certificate of Change of Occupancy/Use/Operation.
(f) Excavations left open without any work being done in the site for more than one hundred twenty (120) days.

b. Amount of Fines
The following amount of fines for violations of Section 3L.06 paragraph 2 of this code is hereby prescribed:
Light Violations - P 5,000.00
Less Grave Violations - P 8,000.00
Grave Violations - P 10,000.00
c. Penalty

i. Without prejudice to the provisions of the preceding Sections, the Building Official is hereby also authorized to impose a penalty or surcharge in the following cases in such amount and in the manner as hereunder fixed and determined:

For constructing, installing, repairing, altering or causing any change in the occupancy/use of any building/structure or part thereof or appurtenances thereto without any permit, there shall be imposed a surcharge of 100% of the building fees; Provided, that when the work in the building/structure is started pending issuance of the Building Permit by the Building Official, the amount of the surcharge shall be according to the following:

Excavation for foundation………………………………… -
10% of the building permit fees

Construction of foundation (including pile driving and laying of reinforcing bars)………………………………………. -

25% of the building permit fees

Construction of superstructure up to 2.00 meters above established grade……….. -

50% of the building permit fees
Construction of superstructure above
2.00 meters……………………………….. -
100% of the building permit fees

3. For failure to pay the annual inspection fee within thirty (30) days from the prescribed date, a surcharge of 25% of the inspection fee shall be imposed.

Article M - Building Permits and Related Fees

Section 3M.01 Bases of Assessment

a. Character of occupancy or use of building/structure

b. Cost of construction

c. Floor area

d. Height

Section 3M.02 Regardless of the type of construction, the cost of construction of any building/structure for the purpose of assessing the corresponding fees shall be based on the following table:
Table II.G.1. On Fixed Cost of Construction Per Sq. Meter
LOCATION GROUP
All Cities and Municipalities A, B, C, D, E, G, H, I F J
P10, 000 P8, 000 P6, 000

Section 3M.03 Construction/addition/renovation/alteration of buildings/structures under Group/s and Sub-Divisions shall be assessed as follows:

a. Division A-1
Area in sq. meters Fee per sq. meter

i.
ii.

iii.
iv.
v.
vi. Original complete construction up to 20.00 sq.meters…….……….…
Additional/renovation/alteration up to 20.00 sq. meters
regardless of floor area of original construction...………….………….
Above 20.00 sq. meters to 50.00 sq. meters……………………………
Above 50.00 sq. meters to 100.00 sq. meters……..………….………
Above 100.00 sq. m to 150 sq. meters...……….………………………
Above 150.00 sq. meters………………………………….………….…. P 2.00

2.40
3.40
4.80
6.00
7.20

Sample Computation for Building Fee for a 75.00 sq. meters floor area:

Floor area = 75.00 sq. meters
Therefore area bracket is 3.a.iv.
Fee = P 4.80/sq. meter
Building Fee = 75.00 x 4.80 = P 360.00

b. Division A-2

Area in sq. meters Fee per sq. meter

i.

ii.

iii.

iv.

v. Original complete construction up to 20.00 sq. meters……….……….

Additional/renovation/alteration up to 20.00 sq. meters
regardless of floor area of original construction ………………………

Above 20.00 sq. meters to 50.00 sq. meters……………………………

Above 50.00 sq. meters to 100.00 sq. meters……………………….…

Above 150.00 sq. meters……….………………………………………… P 3.00

3.40

5.20

8.00

8.40

c. Divisions B-1/C-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/I-1 and J-1, 2, 3
Area in sq. meters Fee per sq. meter

i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x. Up to 5,000………………………………….……………...……………
Above 5,000 to 6,000….………………………..……...………………
Above 6,000 to 7,000……………………………..…………………….
Above 7,000 to 8,000…..………………………..……………..………
Above 8,000 to 9,000…..………………………………………………
Above 9,000 to 10,000……….………………………..……..…………
Above 1,000 to 1,500……………………………………..…………...
Above 15,000 to 20,000……………..…………………………………
Above 20,000 to 30,000……………..…………………………………
Above 30,000………….……………..……….………………………… P 23.00
22.00
20.50
19.50
18.00
17.00
16.00
15.00
14.00
12.00

NOTE: Computation of the building fee for item 3.c. is cumulative. The total area is split up into sub-areas corresponding to the area bracket indicated in the Table above. Each sub-area and the fee corresponding to its area bracket are multiplied together. The building fee is the sum of the individual products as shown in the following example:

Sample Computation for Building Fee for a building having a floor area of 32,000 sq. meters:

First 5,000 sq. meters @ 23.00………..………………………..
Next 1,000 sq. meters @ 22.00……….………………………
Next 1,000 sq. meters @ 20.50…………………………..……
Next 1,000 sq. meters @ 19.50………….…………………………………...
Next 1,000 sq. meters @ 18.00……..…………………………………….…
Next 1,000 sq. meters @ 17.00…………………………………
Next 5,000 sq. meters @ 16.00…..………………………….…
Next 5,000 sq. meters @ 15.00………..………………………
Next 10,000 sq. meters @ 14.00……..…………………………
Last 2,000 sq. meters @ 12.00…………………………………………….…

Total Building Fee P

P 11,500.00
2,200.00
2,050.00
1,950.00
1,800.00
1,700.00
8,000.00
7,500.00
14,000.00
2,400.00
--------------
53,100.00

d. Divisions C-2/D-1, 2, 3
Area in sq. meters Fee per sq. meter

i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix
x. Up to 5,000………..….……………………………………………....…
Above 5,000 to 6,000……………………………………………………
Above 6,000 to 7,000……………………………………………………
Above 7,000 to 8,000…..…………………………..……………..……
Above 8,000 to 9,000……..………………………….………………..
Above 9,000 to 10,000……….…………………………..……..………
Above 10,000 to 15,000………….…………………………….………
Above 15,000 to 20,000……….……………………………………..…
Above 20,000 to 30,000…………………………………………..……
Above 30,000……………..…..………………………………………… P 12.00
11.00
10.20
9.60
9.00
8.40
7.20
6.60
6.00
5.00

NOTE: Computation of the building fee in item 3.d. follows the example of Section 3.c. of this Schedule.
e. Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are accessories (Sections 3.a. to 3.d.).

Section 3M.04 Electrical Fees

The following schedule shall be used for computing electrical fees in residential, institutional, commercial and industrial structures:

a. Total Connected Load (kVA)
Fee
i. 5 kVA or less……………………………….. P 200.00
ii. Over 5 kVA to 50 kVA……………..……… P 200.00 + P 20.00/kVA
iii. Over 50 kVA to 300 kVA………………….. 1,100.00 + 10.00/kVA
iv. Over 300 kVa to 1,500 kVA……………… 3,600.00 + 5.00/kVA
v. Over 1,500 kVA to 6,000 kVA…………… 9,600.00 + 2.50/kVA
vi. Over 6,000 kVA…………………………… 20,850.00 + 1.25/kVA

NOTE: Total Connected Load as shown in the load schedule.

b. Total Transformer/Uninterrupted Power Supply (UPS)/Generator Capacity (kVA)

Fee
i. 5 kVA or less……………………………….. P 40.00
ii. Over 5 kVA to 50 kVA……………..……… P 40.00 + P 4.00/kVA
iii. Over 50 kVA to 300 kVA………………….. 220.00 + 2.00/kVA
iv. Over 300 kVa to 1,500 kVA……………… 720.00 + 1.00/kVA
v. Over 1,500 kVA to 6,000 kVA…………… 1,920.00 + 0.50/kVA
vi. Over 6,000 kVA…………………………… 4,170.00 + 0.25/kVA

NOTE: Total Transformer/UPS/Generator Capacity shall include all transformer, UPS and generators which are owned/installed by the owner/applicant as shown in the electrical plans and specifications.

c. Pole/Attachment Location Plan Permit

i. Power Supply Pole Location………………………………… P 30.00/pole
ii. Guying Attachment…………………………………………… P 30.00/attachment

This applies to designs/installations within the premises.

d. Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and issuance of Wiring Permit:

Use or Character of
Occupancy Electric Meter Wiring Permit
Issuance

Residential P 15.00 P 15.00
Commercial/Industrial 60.00 36.00
Institutional 30.00 12.00

e. Formula for Computation of Fees
The Total Electrical Fees shall be the sum of Sections 4.a. to 4.d. of this Rule.
f. Forfeiture of Fees
If the electrical work or installation is found not in conformity with the minimum safety requirements of the Philippine Electrical Codes and the Electrical Engineering Law (RA 7920), and the Owner fails to perform corrective actions within the reasonable time provided by the Building Official, the latter and/or their duly authorized representative shall forthwith cancel the permit and the fees thereon shall be forfeited.

Section 3N.05 Mechanical Fees
a. Refrigeration, Air Conditioning and Mechanical Ventilation:

i. Refrigeration (cold storage), per ton or fraction thereof………….… P 40.00
ii. Ice Plants, per ton or fraction thereof………………………………... 60.00
iii. Packaged/Centralized Air Conditioning Systems:
Up to 100 tons, per ton………………………………………………...
90.00
iv. Every ton or fraction thereof above 100 tons………………………. 40.00
v. Window type air conditioners, per unit…………………………….…. 60.00
vi. Mechanical Ventilation, per kW or fraction thereof
of blower or fan, or metric equivalent………………………………...
40.00
vii. In a series of AC/REF systems located in one
establishment, the total installed tons of refrigeration
shall be used as the basis of computation for purposes
of installation/inspection fees, and shall not be considered
individually.

a.1. Exemption
Residential Houses shall be exempted from the above fees.
For evaluation purposes:
For Commercial/Industrial Refrigeration without Ice Making (refer to 5.a.i.):
1.10 kW per ton, for compressors up to 5 tons capacity.
1.00 kW per ton, for compressors above 5 tons up to 50 tons capacity.
0.97 kW per ton, for compressors above 50 tons capacity.
For Ice making (refer to 5.a.ii.):
3.50 kW per ton, for compressors up to 50 tons capacity.
3.25 kW per ton, for compressors above 5 up to 50 tons capacity.
3.00 kW per ton, for compressors above 50 tons capacity.

For Air conditioning (refer to 5.a.iii.):
0.90 kW per ton, for compressors 1.2 to 5 tons capacity.
0.80 kW per ton, for above 5 up to 50 tons capacity.
0.70 kW per ton, for compressors above 50 tons capacity.

b. Escalators and Moving Walks, funiculars and the like:
i. Escalator and moving walk, per kW or fraction thereof………….…. P 10.00
ii. Escalator and moving walks up to to 20.00 lineal meters
or fraction thereof……………………………………………………….
20.00
iii. Every lineal meter or fraction thereof in excess
of 20.00 lineal meters……………………………………………………
10.00
iv. Funicular, per kW or fraction thereof………………………………… 200.00
(a) Per lineal meter travel…………………………………..….……… 20.00
v. Cable car, per kW or fraction thereof………………………………… 40.00
(a) Per lineal meter travel……………………………………………… 5.00

c. Elevators, per unit:
i. Motor driven dumbwaiters……………………………………………. P 600.00
ii. Construction elevators for material………………………………….… 2,000.00
iii. Passenger elevators……………………………………………….….… 5,000.00
iv. Freight elevators…………………………………………………….…. 5,000.00
v. Car elevators………………………………………………………….... 5,000.00

d. Boilers, per kW:
i. Up to 7.5 kW…………………………………………………………… P 500.00
ii. Above 7.5 kW to 22 kW………………………………………………. 700.00
iii. Above 22 kW to 37 kW………………………………………………... 900.00
iv. Above 37 kW to 52 kW……………………………………………….… 1,200.00
v. Above 52 kW to 67 kW…………………………………………….…… 1,400.00
vi. Above 67 kW to 74 kW……………………………………………….… 1,600.00
vi. Every kW or fraction thereof above 74 kW…………………………… 5.00

NOTE: (a) Boiler rating shall be computed on the basis of 1.00
sq. meter of heating surface for one (1) boiler kW.
(b) Steam from this boiler used to propel any prime-mover
is exempted from fees.
(c) Steam engines/turbines/etc. propelled from geothermal
source will use the same schedule of fees above.

e. Pressurized water heaters, per unit……………………………… P 200.00
f. Water, sump and sewage pumps for commercial/industrial use,
per kW or fraction thereof……………………………………….. 60.00
g. Automatic fire sprinkler system, per sprinkler head………….. 4.00

h. Diesel/Gasoline ICE, Steam, Gas Turbine/Engine, Hydro,
Nuclear or solar Generating Units and the like, per kW:

i. Every kW up to 50 kW…….…………………………………………… P 25.00
ii. Above 50 kW up to 100 kW…………………………………………… 20.00
iii. Every kW above 100 kW……………………………………………….. 3.00

i. Compressed Air, Vacuum, Commercial,
Institutional and/or Industrial Gases, per outlet……………..…….………..P 20.00

j. Gas Meter, per unit……………………………………………………………….P 100.00

k. Power piping for gas/steam/etc., per lineal meter
or fraction thereof or per cu. meter or fraction thereof
whichever is higher…………………………………………………………… P 4.00

l. Other Internal Combustion Engines, including
cranes, forklifts, loaders, pumps, mixers, compressors
and the like, not registered with the LTO, per kW:

i. Up to 50 kW…..………………………………………………………… P 10.00
ii. Above 50 kW to 100 kW……………………………………………… 12.00
iii. Every above 100 kW or fraction thereof ……………………………… 3.00

m. Pressure Vessels, per cu. meter or fraction thereof……………………….. P 60.00

n. Other Machinery/Equipment for commercial/Industrial/Institutional Use not
elsewhere specified, per kW or fraction thereof ………………….………. P 60.00

o. Pneumatic tubes, Conveyors, Monorails for materials handling and
addition to existing supply and/or exhaust duct works and the like,
per lineal metes or fraction thereof…………………………………………. P 10.00

p. Weighing Scale Structure, per ton or fraction thereof….…………….……P 50.00

NOTE: Transfer of machine/equipment location within a
building requires a mechanical permit and payment of fees.

Section 3M.06 Plumbing Fees

a. Installation Fees, one (1) “UNIT” composed of one (1) water closet, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets and one (1) shower head. A partial part thereof shall be charged as that of the cost of a whole “UNIT”.

b. Every fixture in excess of one unit:

i. Each water closet……………………………………………………… P 7.00
ii. Each floor drain……………………………………………………….… 3.00
iii. Each sink………………………………………………………………... 3.00
iv. Each lavatory………………………………………………………….… 7.00
v. Each faucet…………………………………………………………….. 2.00
vi. Each shower head………………………………………………….…… 2.00

c. Special Plumbing Fixtures:

i. Each slop sink…..……………………………………………………… P 7.00
ii. Each urinal…….………………………………………………………… 4.00
iii. Each bath tub……..………………………………………………….….. 7.00
iv. Each grease trap……..………………………………………………… 7.00
v. Each garage trap………………………………………………………. 7.00
vi. Each bidet……….…………………………………………………….… 4.00
vii. Each dental cuspidor………………………………………………….. 4.00
viii. Each gas-fired water heater…………………………………………… 4.00
ix. Each drinking fountain…………………………………………………. 2.00
x. Each bar or soda fountain sink……………………………………….. 4.00
xi. Each laundry sink……………………………………………………….. 4.00
xii. Each laboratory sink……………………………………………………. 4.00
xiii. Each fixed-type sterilizer………………………………………………. 2.00

d. Each water meter…………………………………………………………….. P 2.00

i. 12 to 25 mm ……………………………………………………….…. P 8.00
ii. Above 25 mm ……………………………………………………….. 10.00

e. Construction of septic tank, applicable in all Groups

i. Up to 5.00 cu. meters of digestion chamber………………………… P 24.00
ii. Every cu. meter or fraction thereof
In excess of 5.00 cu. meters………………………………………….
7.00

Section 3M.07 Electronics Fees

a. Central Office switching equipment, remote
switching units, concentrators, PABX/PBX’s, cordless/
wireless telephone and communication systems,
intercommunication system and other types of switching/
routing/distribution equipment used for voice, data
image text, facsimile, internet service, cellular, paging
and other types/forms of wired or wireless communications………………………………………………..….………… P 2.40 per port

b. Broadcast station for radio and TV for both
commercial and training purposes, CATV headed, transmitting/
receiving/relay radio and broadcasting communications
stations, communications centers, switching centers,
control centers, operation and/or maintenance centers,
call centers, cellsites, equipment silos/shelters and
other similar locations/structures used for electronics and
communications services, including those used for navigational
aids, radar, telemetry, tests and measurements, global
positioning and personnel/vehicle location ………….………….. P 1, 000.00 per location

c. Automated teller machines, ticketing,
vending and other types of electronic dispensing machines,
telephone booths, pay phones, coin changers, location
or direction-finding systems, navigational equipment
used for land, aeronautical or maritime applications,
photography and reproduction machines x-ray,
scanners, ultrasound and other apparatus/equipment
used for medical, biomedical, laboratory and testing
purposes and other similar electronic or electronically-
controlled apparatus or devices, whether located
indoor or outdoors………………………………………………… P 10.00 per unit

d. Electronics and communications outlets
used for connection and termination of voice, data,
computer (including workstations, servers, routers, etc.),
audio, video, or any form of electronics and commu-
nications services, irrespective of whether a user
terminal is connected ……………………….…..……..………. P 2.40 per outlet

e. Station/terminal/control point/port/central
or remote panels/outlets for security and alarm
systems (including watchman system, burglar
alarms, intrusion detection systems, lighting
controls, monitoring and surveillance system,
sensors, detectors, parking management system,
barrier controls, signal lights, etc.), electronics
fire alarm (including early-detection systems,
smoke detectors, etc.), sound-reinforcement/background,
music/paging/conference systems and the like,
CATV/MATV/CCTV and off-air television,
electronically-controlled conveyance systems, building
automation, management systems and similar types
of electronic or electronically-controlled installations
whether a user terminal is connected ………………………….………. P 2.40 per termination

f. Studios, auditoriums, theaters, and similar
structures for radio and TV broadcast, recording,
audio/video reproduction/simulation and similar
activities ………………………………………………………………... P 1,000.00 per location

g. Antenna towers/masts or other structures for
installation of any electronic and/or communications transmission/reception……………………………………….…..………P 1,000.00 per structure

h. Electronic or electronically-controlled indoor
and outdoor signages and display systems, including
TV monitors, multi-media signs, etc. ...………...……………………………..… P 50.00 per unit

i. Poles and attachment:

i. Per Pole (to be paid by pole owner)…….….………………………………. P 20.00
ii. Per attachment (to be paid by any
entity who attaches to the pole of others) …………….………………… 20.00
j. Other types or electronics or electronically-controlled device,
apparatus, equipment, instrument or units not specifically
identified above ..……….………………………………………………..….…….. P 50.00 per unit

Section 3M.08. Accessories of the Building/Structure Fees

a. All parts of buildings which are open on two (2) or
more sides, such as balconies, terraces, lanais and
the like, shall be charged 50% of the rate of the principal
building of which they are a part (Sections 3.a. to 3.d. of
this Schedule).

b. Buildings with a height of more than 8.00 meters shall be
charged an additional fee of twenty-five centavos (P 0.25)
per cu. meter above 8.00 meters. The height shall be
measured from the ground level up to the bottom of the
roof slab or the top of girts, whichever applies.

c. Bank and Records Vaults with interior volume
up to 20.00 cu. meters…..………………………………….…………………… P 20.00

i. In excess of 20.00 cu. meters…………….………………………………... 8.00

d. Swimming Pools, per cu. meter or fraction thereof:
i. GROUP A Residential…………………....……………………….………… P 3.00
ii. Commercial/Industrial GROUPS B, E, F, G………………………………. 36.00
iii. Social/Recreational/Institutional GROUPS C, D, H, I…………………..… 24.00
iv. Swimming pools improvised from local
indigenous materials such as rocks, stones
and/or small boulders and with plain cement
flooring shall be charged 50% of the above rates.
v. Swimming pool shower rooms/locker rooms:
(a) Per unit or fraction thereof …….….………………………………... P 60.00
(b) Residential GROUP A…………………………………….…………. 6.00
(c) GROUP B, E, F, G, .....……………………………….……………. 18.00
(d) GROUP C, D, H….………..……………………….…..……………. 12.00

e. Construction of firewalls separate from the building:
i. Per sq. meter or fraction thereof…………...………………….…………… P 3.00
ii. Provided, that the minimum fee shall be …………………….…………… 48.00

f. Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like:

Use or Character of Occupancy Self-
Supporting Trilon
(Guyed)
i. Single detached dwelling units………………….… P 500.00 P 150.00
ii. Commercial/Industrial
(Groups B, E, F, G)
up to 10.00 meters in height…………………………

2,400.00

240.00
(a) Every meter or fraction
thereof in excess of 10.00 meters……………
120.00
12.00
iii. Educational/Recreational//Institutional
(Groups C, D, H, I)
up to 10.00 meters in height…………………………

1,800.00
120.00
(a) Every meter or fraction thereof
in excess of 10.00 meters……………………..
120.00
12.00

g. Storage Silos, up to 10.00 meters in height………………………………… P 2,400.00

i. Every meter or fraction thereof
in excess of 10.00 meters…………………………………..……..
150.00
ii. Silos with platforms or floors shall be
charged an additional fee in accordance
with Section 3.e. of this Schedule

h. Construction of Smokestacks and Chimneys for
Commercial/Industrial Use Groups B, E, F and G:
i. Smokestacks, up to 10.00 meters in
height, measured from the base…………………………………
P 240.00
(a) Every meter or fraction thereof in
excess of 10.00 meters……………………………………….
12.00
ii. Chimney up to 10.00 meters in
height, measured from the base…………………………………..
48.00
(a) Every meter or fraction thereof in excess
of 10.00 meters………………………………………………...
2.00

i. Construction of Commercial/Industrial Fixed Ovens,
per sq. meters or fraction thereof of interior floor areas ……..…..…P 48.00

j. Construction of Industrial Kiln/Furnace, per cu. meter or
fraction thereof of volume ……………………………………..………… 12.00

k. Construction of reinforced concrete or steel tanks or
above ground GROUPS A and B, up to 2.00 cu. meters……..…….. 12.00

i. Every cu. m or fraction thereof in excess
of 2.00 cu. meters………………………………………………...
P 12.00
ii. For all other than Groups A and B
up to 10.00 cu. meters……………………………………………
480.00
(a) Every cu. meter or fraction thereof in
excess of 10.00 cu. meters………………………………..…
24.00

l. Construction of Water and Waste Water Treatment
Tanks: (Including Cisterns, Sedimentation and Chemical
Treatment Tanks) per cu. meter of volume.……..…………..…………. P 7.00

m. Construction of reinforced concrete or steel tanks for Commercial/Industrial Use:

i. Above ground, up to 10.00 cu. meters…………………………… P 480.00
Every cu. m or fraction thereof
in excess of 10.00 cu. meters……………………………………
24.00
ii. Underground, up to 20.00 cu. meters…………………………..… 540.00
Every cu. meter or fraction thereof
in excess of 20.00 cu.meters………………………………………
24.00

n. Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks:

i. Underground, per cu. meter or fraction
thereof of excavation……………………………………………....
P 3.00
ii. Saddle or trestle mounted horizontal tanks,
per cu. meter or fraction thereof of volume of tank………………
3.00
iii. Reinstallation of vertical storage tanks shall be
the same as new construction fees in accordance
with Section 8.k. above.

o. Booths, Kiosks, Platforms, Stages and the like,
per sq. meter or fraction thereof of floor area:

i. Construction of permanent type………………………………….. P 10.00
ii. Construction of temporary type…………………………………… 5.00
iii. Inspection of knock-down temporary type,
per unit ………………………………………………………….……
24.00

p. Construction of buildings and other accessory structures
within cemeteries and memorial parks:

i. Tombs, per sq. meter of covered ground
areas…………………………………………………………………. areas …..………………………………………
P 5.00
ii. Semi-enclosed mausoleums whether
canopied or not, per sq. meter of built-up area. …………………
5.00
Iii Totally enclosed mausoleums, per sq. meter of
floor area ……………..……………………………………………
12.00
iv. Totally enclosed mausoleums, per sq. meter
of floor area ……………..………………………………………….
5.00
v. Columbarium, per sq. meter………………….………..…………. 18.00

Section 3M.09. Accessory Fees

a. Establishment of Line and Grade, all sides fronting
or abutting streets, esteros, rivers and creeks, first 10.00 meters…………..P 24.00

i. Every meter or fraction thereof in excess of 10.00 meters…. ..………… 2.40

b. Ground Preparation and Excavation Fee

i. While the application for Building Permit is still being processed, the Building Official may issue Ground Preparation and Excavation Permit (GP&EP) for foundation, subject to the verification, inspection and review by the Line and Grade Section of the Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yards/easements and parking requirements.

(a) Inspection and Verification Fee ..……………………………….. areas …..……………………………………… P 200.00
(b) Per cu. meters of excavation …….……………………………… 3.00
(c) Issuance of GP & EP,
valid only for thirty (30) days or
superseded upon issuance of
Building Permit ………………….………………………………...

50.00
(d) Per cu. meter of excavation for
foundation with basement……..…….……………………………
4.00
(e) Excavation other than foundation
or basement, per cu. meter.……………………………………..
3.00
(f) Encroachment of footings or
foundations of buildings/structures to
public areas as permitted, per sq. meter or
fraction thereof of footing or foundation
encroachment ………………………………………………….....

250.00

c. Fencing Fees:
i. Made of masonry, metal, concrete up to
1.80 meters in height,
per lineal meter or fraction thereof…………………….……………….

P 3.00
ii. In excess of 1.80 meters in height,
per lineal meter or fraction thereof ……. ………………………………
4.00
Iii Made of indigenous materials, barbed,
chicken or hog wires, per linear meter...……. ……………….………..
2.40

d. Construction of Pavements, up to 20.00 sq. meters…………………….…. P 24.00

e. In excess of 20% or fraction thereof of paved
areas intended for commercial/industrial/institutional use, such as parking
and sidewalk areas, gasoline station premises, skating rinks, pelota courts,
tennis and basketball courts and the like ………………………..…………… P 3.00

f. Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks
up to 20.00 sq. meters, per calendar month …………………………….. P 240.00

i. Every sq. meter or fraction thereof in excess of
20.00 sq. meters ………………………………………………………....
P 12.00

g. Erection of Scaffoldings Occupying Public Areas, per calendar month.

i. Up to 10.00 meters in length…….….………………………………….. P 150.00
ii. Every lineal meter or fraction thereof in
excess of 10.00 meters ………………………….……………………...
12.00

h. Sign Fees:

i. Erection and anchorage of display
surface, up to 4.00 sq. meters of signboard area…………………..…
P 120.00
(a) Every sq. meter or fraction thereof in
excess of 4.00 sq. meters…………………………………….....
24.00
ii. Installation Fees, per sq. meter or fraction thereof
of display surface:

Type of Sign Display Business Signs Advertising Signs
Neon P 36.00 P 52.00
Illuminated 24.00 36.00
Others 15.00 24.00
Painted-on 9.60 18.00

iii. Annual Renewal Fees, per sq. meter of display surface or fraction thereof:

Type of Sign Display Business Signs Advertising Signs
Neon P 36.00, min. fee shall be P 124.00 P 46.00, min. fee shall be P 200.00
Illuminated P 18.00, min. fee shall be P 72.00 P 38.00, min. fee shall be P 150.00
Others P 12.00, min. fee shall be P 40.00 P 20.00, min. fee shall be P 110.00
Painted-on P 8.00, min. fee shall be P 30.00 P 12.00, min. fee shall be P 100.00

i. Repairs Fees:

i. Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meter, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, For all Groups…………………………………………................................

P 5.00
ii. Alteration/renovation/improvement on horizontal dimensions of buildings/structures, such as floorings, ceilings and roofing shall
be assessed in accordance with the following rate, For all Groups ..……….………………………………………………………………...……..

5.00
iii. Repairs on buildings/structures in all Groups costing more than five thousand pesos (P 5,000.00) shall be charged 1% of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor)

j. Raising of Buildings/Structures Fees:

i. Assessment of fees for raising of any buildings/structures shall be based on the new usable area generated.
ii. The fees to be charged shall be as prescribed under Sections 3.a. to 3.e. of this Schedule, whichever Group applies.

k. Demolition/Moving of Buildings/Structures Fees, per sq. meter of area or dimensions involved:

i. Buildings in all Groups per sq. meter
floor area………………………………….……………………………… areas …..………………………………………
P 3.00
ii. Building Systems/Frames or portion
thereof per vertical or horizontal
dimensions, including Fences …….…….……………………………..

4.00
iii Structures of up to 10.00 meters in height…………………………… 800.00
(a) Every meter or portion thereof
in excess of 10.00 meters …………………………………………
50.00
iv. Appendage of up to 3.00 cu. meter/unit……………………………….. 50.00
(a) Every cu. meter or portion thereof in
excess of 3.00 cu. meters………….……………………………...
50.00
v. Moving Fee, per sq. meter of area of building/
structure to be moved …………………..…………………..………..…
3.00

Section 3M.10. Certificates of Use or Occupancy (Table II.G.1. for fixed costing)
a. Division A-1 and A-2 Buildings:
i. Costing up to P150,000.00 ……..……..……………………………… P 100.00
ii. Costing more than P150,000.00
up to P400,000.00 ……………………..…………………………………
200.00
Iii Costing more than P400,000.00 up
to P850,000.00………………..…………………………………………..
400.00
iv. Costing more than P850,000.00 up to
P1,200,000.00.……………….……………………………………………
800.00
v. Every million or portion thereof in excess
of P1,200,000.00…………………………….……………………………
800.00

b. Divisions B-1/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/H-1, 2, 3, 4/and I-1 Buildings:
i. Costing up to P150,000.00…..……..…………………………………… P 200.00
ii. Costing more than P150,000.00
up to P400,000.00 …………………..……………………………………
400.00
Iii Costing more than P400,000.00 up
to P850,000.00……………………………………………….…….…….
800.00
iv. Costing more than P850,000.00 up to
P1,200,000.00 ……………….……………………………………………
1,000.00
v. Every million or portion thereof in excess
of P1,200,000.00………………………….…………………….………..
1,000.00

c. Divisions C-1, 2/D-1, 2, 3 Buildings:
i. Costing up to P150,000.00 ……..……..………………………………. P 150.00
ii. Costing more than P150,000.00
up to P400,000.00 ……………………..…………………………………
250.00
Iii Costing more than P400,000.00
up to P850,000.00……………………………..………………………….
600.00
iv. Costing more than P850,000.00
up to P1,200,000.00 ……………………………………………………..
900.00
v. Every million or portion thereof in excess
of P1, 200,000.00………………………….……………………………..
900.00

d. Division J-I Buildings/structures:
i. With floor area up to 20.00 sq. meters……………………………….. P 50.00

ii. With floor area above 20.00 sq. meters
up to 500.00 sq. meters …………………………………………………
240.00
Iii With floor area above 500.00 sq. meters
up to 1,000.00 sq. meters………………………………………………..
360.00
iv. With floor area above 1,000.00 sq. meters
up to 5,000.00 sq. meters …………………………………………….…
480.00
v. With floor area above 5,000.00 sq. meters
up to 10,000.00 sq. meters………………………………………………..
1, 200.00
With floor area above 10,000.00 sq. meters…………………………… 2,400.00

e. Division J-2 Structures:
i. Garages, carports, balconies, terraces, lanais and the like: 50% of the rate of the principal building, of which they are accessories.
ii. Aviaries, aquariums, zoo structures and the like: same rates as for Section 10.d. above.
Iii Towers such as for Radio and TV transmissions, cell site, sign (ground or roof type) and water tank supporting structures and the like in any location shall be imposed fees as follows:
(a) First 10.00 meters of height from the ground P 800.00
(b) Every meter or fraction thereof in
excess of 10.00 meters….……………………………..
50.00
f. Change in Use/Occupancy, per sq. meter or fraction thereof
of area affected …………………………………………… ………………… P 5.00

Section 3M. 11. Annual Inspection Fees
a. Divisions A-1 and A-2:
i. Single detached dwelling units and duplexes are not subject to annual inspections.
ii. If the owner request inspections, the fee for each
of the services enumerated below is ………………………..
P 120.00

Land Use Conformity
Architectural Presentability
Structural Stability
Sanitary and Health Requirements
Fire-Resistive Requirements

b. Divisions B-1/D-1, 2, 3/E-1, 2, 3/F-1/G-1, 2, 3, 4, 5/ H-1, 2, 3, 4/
and I-1, Commercial, Industrial Institutional buildings and
appendages shall be assessed area as follows:

i. Appendage of up to 3.00 cu. meters/unit……………………………… P 150.00
ii. Floor area to 100.00 sq. meters……………………………………….. 120.00
iii Above 100.00 sq. meters up to
200.00 sq. meters……………………………………..……..…..……….
240.00
iv. Above 200.00 sq. meters up to
350.00 sq. meters……………………………………………..……..……
580.00
v. Above three hundred 350.00 sq. meters
Up to 500.00 sq. meters.…………..….……………………………..……
720.00
vi. Above 500.00 sq. meters up to
750.00 sq. meters……………………………………………… ….…….
960.00
vii. Above 750.00 sq. meters
up to 1,000.00 sq. meters…………………………………………...…..
1,200.00
viii. Every 1,000.00 sq. meters or
its portion in excess of
1,000.00 sq. meters…………………………………… ………………..

1,200.00

c. Divisions C-1, 2, Amusement Houses, Gymnasia and the like:
i. First class cinematographs or theaters..……………………………… P 1,200.00
ii. Second class cinematographs or theaters.....………………………… 720.00
iii Third class cinematographs or theaters..……………………………… 520.00
iv. Grandstands/Bleachers, Gymnasia and the like……………………… 720.00

d. Annual plumbing inspection fees, each
plumbing unit …………………………………..…….…………………………. P 60.00

d. Electrical Inspection Fees:
e.
i. A one-time electrical inspection fee equivalent to 10% of Total Electrical Permit Fees shall be charged to cover all inspection trips during construction.

ii. Annual Inspection Fees are the same as in Section 4.e.
f. Annual Mechanical Inspection Fees:
i. Refrigeration and Ice Plant, per ton:
(a) Up to 100 tons capacity ..…...... …………………………………… P 25.00
(b) Above 100 tons up to 150 tons .……………………………………… 20.00
(c) Above 150 tons up to 300 tons …………………………………….. 15.00
(d) Above 300 tons up to 500 tons…….…. ………………………….... 10.00
(e) Every ton or fraction thereof above 500 tons……. ………………... 5.00
ii. Air Conditioning Systems:
Window type air conditioners, per unit …. ………………………………. P 40.00
iii. Packaged or centralized air conditioning systems:
(a) First 100 tons, per ton …………………………………………………. 25.00

(b) Above 100 tons, up to 150 tons per ton …….……………………….. 20.00
(c) Every ton or fraction thereof above 500 tons ..…………………… 8.00
iv. Mechanical Ventilation, per unit, per kW:
(a) Up to 1 kW …………………………………………………………..…. P 10.00
(b) Above 1 kW to 7.5 kW ……………………………………………… 50.00
(c) Every kW above 7.5 kW .……………………………………….…..… 20.00
v. Escalators and Moving Walks; Funiculars and the like:
(a) Escalator and Moving Walks, per unit…………………………….… P 120.00
(b) Funiculars, per kW or fraction thereof.……………………………... 50.00
(c) Per lineal meter or fraction thereof of travel.…...………………..... 10.00
(d) Cable Car, per KW or fraction thereof ……………………………… 25.00
(e) Per lineal meter of travel..……………………………………………… 2.00
vi. Elevators, per unit:
(a) Passenger elevators…….……………………………………………… P 500.00
(b) Freight elevators.……………………………………………………….. 400.00
(c) Motor driven dumbwaiters…………………………………………….. 50.00
(d) Construction elevators for materials ……………………………….. 400.00
(e) Car elevators ….….…………………………………………………..… 500.00
(f) Every landing above first five (5)
landings for all the above elevators…………………………………..
50.00
vii. Boilers, per unit:
(a) Up to 7.5 kW…………………………………………………………..… P 400.00
(b) 7.5 kW up to 22 kW ………………………………………………….... 550.00
(c) 22 kW up to 37 kW ……….……………….………………………….... 600.00
(d) 37 kW up to 52 kW……………………………………………………... 650.00
(e) 52 kW up to 67 kW ……….……………………………………………. 800.00
(f) 67 kW up to 74 kW…………………………. …………………………. 900.00
(g) Every kW or fraction thereof
above 74 kW ……………………………………………………………
4.00
viii. Pressurized Water Heaters, per unit………………………………………. P 120.00
ix. Automatic Fire Extinguishers,
per sprinkler head……………………………………………………………
P 2.00
x. Water, Sump and Sewage pumps for
buildings/structures for commercial/
industrial purposes, per kW:
(a) Up to 5 kW………………………….………………………………… P 55.00
(b) Above 5 kW to 10 kW………………………………………………….. 90.00
(c) Every kW or fraction thereof
above 10 kW……………………………………………………………..
P 2.00
xi. Diesel/Gasoline Internal Combustion
Engine, Gas Turbine/Engine, Hydro, Nuclear
or Solar Generating Units and the like, per kW:
(a) Per kW, up to 50 kW…………………………………………………… P 15.00
(b) Above 50 kW up to 100 kW……………………………………………. 10.00
(c) Every kW or fraction thereof
above 100 kW……………………………………………………………
2.40
xii. Compressed air, vacuum, commercial/
institutional/industrial gases, per outlet……………………………………
P 10.00
xiii. Power piping for gas/steam/etc.,
per lineal meter or fraction thereof or
per cu. meter or fraction thereof,
whichever is higher…………………………………………………………..

P 2.00
xiv. Other Internal Combustion Engines,
including Cranes, Forklifts, Loaders,
Mixers, Compressors and the like,
(a) Per unit, up to 10 kW…………………………………………………… 100.00
(b) Every kW above 10 kW……………………………………………… 3.00

xv. Other machineries and/or equipment
for commercial/ industrial/institutional
use not elsewhere specified, per unit:
(a) Up to ½ kW……………………………………………………………… P 8.00
(b) Above ½ kW up to 1 kW………………………………………………. 23.00
(c) Above 1 kW up to 3 kW………………………………………………… 39.00
(d) Above 3 kW up to 5 kW……………………………………………… 55.00
(e) Above 5 kW up to 10 kW………………………………………………. 80.00
(f) Every kW above 10 kW
or fraction thereof………………………………………………………..
4.00
xvi. Pressure Vessels, per cu. meter
or fraction thereof…………………………………………………………….
P 40.00
xvii. Pneumatic tubes, Conveyors, Monorails
for materials handling, per lineal meter
or fraction thereof…………………………………………………………….

P 2.40
xviii. Weighing Scale Structure, per ton or fraction thereof…………………… P 30.00
xix. Testing/Calibration of pressure gauge,
per unit………………………………………………………………………..
P 24.00
(a) Each Gas Meter, tested, proved
and sealed, per gas meter……………………………………………..
30.00
xx. Every mechanical ride inspection, etc.,
used in amusement centers of fairs, such
as ferris wheel, and the like, per unit………………………………………

P 30.00

g. Annual electronics inspection fees shall be the same as the fees in Section 7. of this Schedule.
Section 3M. 12. Certifications:
a. Certified true copy of building permit………………………….…………………P 100.00
b. Certified true copy of Certificate of Use/Occupancy….…………………………. 100.00
c. Issuance of Certificate of Damage………………...…………………………..….. 100.00
d. Certified true copy of Certificate of Damage…………………………..…………. 100.00
e. Certified true copy of Electrical Certificate………………………………………… 100.00
f. Issuance of Certificate of Gas Meter Installation………………………….…….. 100.00
g. Certified true copy of Certificate of Operation…………..………………………… 100.00
h. Other Certifications…..……………………….………..……………………………. 100.00

NOTE: The specifications of the Gas Meter shall be:

Manufacturer…………………………………………………..
Serial Number…………………………………………………
Gas Type……………………………………………………….
Meter Classification/Model……………………………………
Maximum Allowable Operating Pressure – psi (kPa)………
Hub Size - mm (inch)…………………………………………
Capacity - m3/hr. (ft3/hr.)………………………………………

Article N. Zoning/Locational Clearance Fee

Section 3N.01. Imposition of Fee
There shall be collected Zonal/Locational Clearance fees at rates fixed by and in accordance with the applicable rules and regulations prescribed by the this body and the Housing and Land Use Regulatory Board (HLURB).

These shall include permit/clearance fees for:
 Zoning/Locational Clearance
 Permit for subdivision and condominium projects/activities under PD 957
 Projects under BP 220
 Approval of industrial subdivisions
 Approval of commercial subdivisions
 Approval of farm lot subdivisions
 Approval of memorial park / cemetery projects
 Other transactions / certifications covered by HLURB AO No. 04
 Registration of dealers / brokers / salesmen

SECTION 3N.02- Zoning/Locational Clearance Fees
There is hereby imposed, pursuant to Commission Order No. 01-84 dated June 22, 1984, zoning and locational clearance fees, a devolved func¬tion of the Housing and Land Use Regulatory Board required under the provisions of RA 7160 in accordance with the type of pro¬ject, to wit:
I. Zoning/Locational Clearance

a. Single residential structure attached or detached
1. P100,000 and below ……………………P 240
2. Over P100,000 to P200,000 …………………… 480
3. Over P300,000…………………………………….…… 600+1/10 of 1% in excess of P200,000

b. Apartment/Townhouses
1. P500,000 and below………………………………….. P 1,200
2. Over P500,000 to 2Million…………………….……… 1,800
3. Over 2Million………………………………………….. 3,000 +1/10 of 1% of cost in excess of
P 2M regardless of the number of doors
c. Dormitories
1. P2 Million and below……………..………………..…P 3,000
2. Over P2 Million……………………….………….…… 3,000 +1/10 of 1% of cost in excess of
P2M regardless of the number of doors
d. Institutional
Project Cost of which is:
1. Below P2Million………………………………….….P 2,400
2. Over P2Million………………………………….…… 2,400 +1/10 of 1% of cost in excess of P2M

e. Commercial, Industrial and Agro-Industrial Project cost of which is:
1. Below P100,000……………………….……………..P 1,200
2. Over 100,000-500,000……………………………… 1,800
3. Over P500,000 – P1M………………………………. 2,400
4. Over P1M – P2M…………………………………….. 3,600
5. Over P2M…………………………………………….. 6,000 + (1/10 of 1% of cost in excess of P2M)
f. Special Uses/Special Projects
(Gasoline station, cell sites, slaughterhouse, treatment plant, etc.)
1. Below P2Million………………………………..…..P 5,000
2. Over P2Million………………………………..……. 5,000 +1/10 of 1% of cost in excess of P2M

g. Alteration/Expansion (affected areas/cost only) Same as original application
II. Subdivision and Condominium Projects (under P.D. 957)
A. Approval of Subdivision Plan (including townhouses)

1. Preliminary Approval and Locational Clearance (PALC)/Preliminary P300/ha. Or fraction thereof
Subdivision Development Plan (PSDP)
. Inspection fee P1,200/ha. Regardless of density
2. Final Approval & Development Permit P2,400/ha. Regardless of density
. Additional Fee on Floor Area of houses and bldg. sold w/ lot P2.4/s.q. m.
. Inspection fee P1,200/ha. Regardless of density
(Projects already inspected for PALC Application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) Same as Final Approval & Dev’t. Permit
4. Certificate of Completion
. Certificate Fee P180
. Processing Fee P2,400/ha. Regardless of density
5. Extension of Time to Develop P420
. Inspection Fee (affected/unfinished areas only) P1,200/ha. Regardless of density

B. Projects under BP 220

a. Subdivision
1. Preliminary Approval and Locational clearance
a. Socialized Housing P75/ha.
b. Economic Housing P180/ha.
*Inspection Fee
a. Socialized Housing P200/ha.
b. Economic Housing P600/ha.
2. Final Approval and development Permit
*Processing fee
a. Socialized Housing P500/ha.
b. Economic housing P1200/ha.
*Inspection Fee
a. Socialized Housing P200/ha.
b. Economic housing P600/ha.
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) same as Final Approval & Dev’t. Permit
4. Building Permit (floor area of housing unit) P6.00/s.q. m.
5. Extension of Time to Develop
*Filing Fee
a. Socialized Housing P350
b. Economic housing P420
*Inspection Fee (affected/unfinished areas only)
a. Socialized Housing P200/ha.
b. Economic housing P600/ha.
6. Certificate of Completion
*Certificate Fee
a. Socialized Housing P150
b. Economic housing P180
*Processing Fee
a. Socialized Housing P200/ha.
b. Economic housing P600/ha.
7. Occupancy Permit P2.4/s.m.
*Inspection fee (saleable floor area of the housing unit)
a. Socialized Housing P5/s.q. m.
b. Economic housing P6/s.q. m.

C. Approval of Industrial/Commercial Subdivision

1. Preliminary Approval and Locational clearance P360/ha.
*Inspection Fee P1,200/ha.regardless of location
2. Final Approval and development Permit P 600/ha.regardless of location
*Inspection Fee P1,200/ha.regardless of location
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) same as final approval & Dev’t. Permit
4. Extension of time to Develop P 420
*Inspection Fee (affected/unfinished areas only) P1200/ha.
5. Certificate of Completion
a. Industrial P420/ha. regardless of location
b. Commercial P600/ha. regardless of location

D. Approval of Farmlot Subdivision
1. Preliminary Approval and Locational Clearance P240/ha.
*Inspection Fee P600/ha.
2. Final Approval and Development Permit P1200/ha.
*Inspection Fee P600/ha.
(Projects already inspected for PALC application may not be charged inspection fee)
3. Alteration of Plan (affected areas only) same as final approval & Dev’t. Permit
4. Certificate of Registration P2400
5. License to Sell P600/lot
*Inspection Fee P1200/lot
6. Extension of Time to develop P420
*Inspection Fee (affected/unfinished areas only) P1200/ha.
7. Certificate of Completion
*Certificate fee P180
*Processing Fee P1200/ha.

E. Approval of Memorial Park/Cemetery Project/Columbarium
1. Preliminary Approval and Locational Clearance
a. Memorial Projects P600/ha.
b. Cemeteries P240/ha.
c. Columbarium P3,000/ha.
*Inspection fee
a. Memorial Projects P1200/ha.
b. Cemeteries P600/ha.
c. Columbarium P14.40/s.q.m. of GFA
2. Final Approval and Development Permit
a. Memorial Projects P2.40/s.q.m.
b. Cemeteries P1.20/s.q.m.
c. Columbarium P240/floor
P4.80/s.q.m. of GFA
P6/s.q.m. of Land Area
*Inspection fee
(Projects already inspected for PALC application may not be charged inspection fee)
a. Memorial Projects P1,200/ha.
b. Cemeteries P600/ha.
c. Columbarium P14.40/s.q.m. of GFA
3. Alteration fee same as final approval/Dev’t. Permit
*Inspection Fee
a. Memorial Projects P1,200/ha.
b. Cemeteries P600/ha.
c. Columbarium ---
4. Extension to time to Develop P420
*Inspection Fee (affected/unfinished areas only)
a. Memorial Projects P1200/ha.
b. Cemeteries P600/ha.
c. Columbarium P14.40/s.q.m. of the remaining GFA
5. Certificate of Completion
*Certificate Fee P180
*Processing Fee
a. Memorial Projects P1200/ha.
b. Cemeteries P600/ha.
c. Columbarium P4.80/sq.m. of GFA

F. Other Transactions/Certifications

A. Application/Request for:
1. Advertisement Approval P 500
2. Cancellation/Reduction of Performance Bond P2000
3. Lifting of Suspended License to Sell P2000
4. Exemption from Cease and Desist Order P 150
5. Clearance to Mortgage P1000
6. Lifting of Cease and Desist Order P2000
7. Change of Name/Ownership P1000
8. Voluntary cancellation of CR/LS P1000
9. Revalidation/Renewal of Permit (Condominium) 50 % of assessed current processing fees
including inspection fee
B. Other Certifications
1. Zoning Certifications P600/ha.

G. Legal Fees
A. Filing Fee P1000
B. Additional Fee for claims (for refund, damages,
Attorney’s fees, etc. )
1. Not more than P20,000 P 120
2. More than P20,000 but less than P80,000 P 400
3. P80,000 or more but less than P100,000 P 600
4. P100,000 or more but less than P150,000 P 1000
5. For each P1000 in excess of P150,000 P 5
C. Petition for Review P2000
D. Pauper-litigants are exempt from payment of legal fees
1. Those whose gross income is not more than P6000 per month and residing within M.M.
2. Those whose gross income is not more than P4000 per month and residing outside M.M.
3. Those who do not own real property.
E. Government agencies and its instrumentalities are exempted from paying legal fees
F. Local government & government owned or controlled corporations with or without independent charters are not exempted paying legal fees.

H. UPLC Legal Research Fee

Computation of Legal Research Fee for the University of the Philippines Law Center
(UPLC) remains at one percent (1%) of every fee charged but shall in no Case be
lower than P10.00

I. Research/Service Fee (50% discount for Students)

A. 1. Photocopy (Maps:subd./condo.plans/presentation size) P100
2. Hard copy from diskettes (License to Sell Data) P30 1st 5 pages;
P5/page in excess of 5
3. Electronic File (License to Sell available data) P 600/diskette; add’l P50 for rush job
4. Electronic File (Land Use Map available) P10,000
5. Certified True Copy – Map (Land Use Plan) P120

4. Schedule of Fines (Subdivision Projects Only):
A. Violation of Locational Clearance/Development Permit
1. Violation of clearance as to use, area and location
a. Violation as to use P10,000 to P20,000
b. Violation as to area 8,500 to 15,000
c. Violation as to location 8,500 to 15,000
2. Violation of terms and conditions of locational clearance/development permit
a. Lacking Subdivision Clearance from the Local Sanggunian 2,000 to 10,000
b. Lacking Clearance (Land Use Conversion Clearance)
from the Department of Agrarian Reform (DAR) 2,000 . to 10,000
c. Lacking Clearance (ECC) from Department of Environmental
And Natural Resources (DENR) 2,000 to 10,000
b. Lacking Permit from Department of Health (DOH) 2,000 to 10,000
c. Non-Compliance with other government requirements 1,000 to 5,000
d. Misrepresentation 5,000 to 20,000
e. Setback/Easement 1,000 to 5,000
f. Expansion, alteration, improvement, etc. 5,000 to 10,000
3. Other violations:
a. Without Locational Clearance P10,000
b. Expiration of Temporary Use Permit 10,000
c. Illegal construction 10,000
B. Violation involving Hearing
1. For contempt
a. Direct Contempt - Fine not to exceed P 2,000
b. Indirect Contempt
i. If violation refers to refusal to over writ to process issued
by the LZBAA such as subpoena or summons 1,000.00-2,000 and P500 for each day delay
ii. If violation refers to refusal obey a lawful order to the
decision of the Zoning Officer or LZBAA P2,000-5.000 plus P1,000 for each day of delay
2. For violation of P.D. No. 1517
a. violation of rules and regulations 5% of the amount of sale (as stated in the Deed) of Sale but not exceed¬ing P10,000
b. violation of right of non- dispossession 5% of the assessed value of the property. A duly certified copy of the assessed value of the Asses¬sor’s office is required

Section 3N.03. Schedule Of Fines except for Subdivision Projects

a) For violation of TPZ and ULRZ/APD laws and regulations:
1. Failure to secure Locational Clearance prior to the start of the project.
PROJECT TYPES CONFORMITY WITH LAND USE
NON-CONFORMING WITH LAND USE
Minimum Medium Maximum Minimum Medium Maximum
Industrial P 1000-2500 P2501-4000 P4001-5500 P2501-4000 4001-7000 7001-10000
Agro-Industrial P 750-2000 P2001-3500 P3501-5000 P2001-4000 4001-7000 7001-10000
Agricultural P 700-1500 P1501-3000 P3001-4500 P1501-3000 3001-6000 6001-9000
Commercial P 700-1500 P1501-3000 P3001-4500 P1501-3000 3001-6000 6001-9000
Institutional P 600-1200 P1201-2400 P-2401-3500 P1201-2400 3001-6000 5001-7000
Residential P 500-1000 P1001-1500 P1501-2000 P1001-7000 2401-5000 3001-4000
Special Projects P 1000-3500 P3501-6500 P6501-10000 Special projects such as cemetery, land fills, slaughterhouses and the like are not allowable in non-conforming land use zones. Premature developments in non-conforming land use can be subjected to court proceedings. Legislative remedies or action of the LZBAA may apply in case of deviations of use.
Minimum: Premature development of up to ten (10) % of the total project cost or has reached an elevation one-half meter from the original grade line in case of vertical structures
Medium: Premature development of up to fifty (50) % of the of the project cost or has reached an elevation that is equal to half of window opening in case of occupancy structures
Maximum: Premature development of up to 90-100% based on project cost estimates. The project can be deemed 90% complete if the actual height of the project prior to application has reached the maximum design elevation in case of vertical structures.

Section 3N.04. Time of Payment
The fees in this Article shall be paid to the Municipal Treasurer before the clearance is issued.

Section 3N.05. Accrual of Proceeds
The proceeds from Zoning/Locational and related fees shall accrue to the general fund of this municipality.

Section 3N.06. Administrative Provision.
It shall be the duty of the Zoning Administrator or the duly designated local official to secure annually from HLURB pertinent rules and regulations required to implement this Article and to obtain the revised schedule of fees as soon as they are promulgated and become effective.

Article O. Permit Fee for Temporary Use of Roads, Streets, Sidewalks,
Alleys, Patios, Plazas and Playgrounds

Section 3O.01. Imposition of Fee
Any person that shall temporarily use and/or occupy a road, street, sidewalk, alley, patio, plaza, playground or portion thereof in this municipality in connection with construction works and / or other purposes, shall first secure a permit from the Mayor and pay a fee according to the following schedule:

1) For construction P 200.00 / sq. m. per week or fraction thereof
2) Others 20.00 / sq. m. per day

For wake and other charitable, religious and educational purposes, use and/or occupancy no fee shall be collected: Provided, that a corresponding permit is first secured from the Office of the Municipal Mayor.

Section 3O.02. Time of Payment
The fee shall be paid to the Municipal Treasurer upon filing of the application for permit with the Municipal Mayor.

Section 3O.03. Administrative Provisions
The period of occupancy and/or use of the street, sidewalk, or alley or portion thereof shall commence from the time the construction permit is issued and shall terminate only upon the issuance of the certificate of building occupancy. The Municipal Engineer shall report to the Municipal Treasurer the area occupied for purposes of collecting the fee.

Article P. Permit Fee for the Conduct of Group Activities in Public Places

Section 3P.01. Imposition of Fee
Every person who shall conduct, or hold any program, or activity involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor’s permit therefore for every occasion of not more than twenty-four (24) hours and pay the Municipal Treasurer the corresponding fee in the following schedule:
1. Conference, meetings, rallies and demonstration in
Outdoor, in parks, plazas, roads/streets P500.00
2. Dances 1,000.00
3. Coronation and ball 1,000.00
4. Promotional sales 500.00
5. Other Group Activities 500.00
6. For the use of Villasis Gym and Auditorium 500.00 plus electric consumption based on the computation of the Engineering Office.

Section 3P.02. Time of Payment
The fee imposed in this article shall be paid to the Municipal Treasurer upon filing of application for permit with the Municipal Mayor.

Section 3P.03. Exemption
Programs or activities conducted by educational, charitable, religious and governmental institutions free to the public shall be exempted from the payment of the fee herein imposed, provided, that the corresponding Mayor’s Permit shall be secured accordingly. Programs or activities requiring admission fees for attendance shall be subject to the fees herein imposed even if they are conducted by exempt entities.

Section 3P.04. Administrative Provision
A copy of every permit issued by the Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the Philippine National Police (PNP) of the municipality who shall assign police officers to the venue of the program or activity to help maintain peace and order.

CHAPTER IV. SERVICE FEES

Article A. Secretary’s Fees
Section 4A.01. Imposition of Fees
There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of this municipality.
Amount of Fee
a) For every page or fraction thereof typewritten or computer printed (not including the certificate and notation) P50.00
b) For each certificate of correctness (with seal of office) written on the copy or Attached thereto 100.00
c) For certifying the official act of the Municipal Judge or other judicial certificate with seal 100.00
d) For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings) for each page 100.00
e) Photocopy or any other copy produced by copying machine per page 50.00
f) Photocopy or any other copy produced by copying machine per page sealed and certified 100.00
g) Posting Fees - Copies of petitions for issuance of Transfer Certificate of Title whether new owner’s copy, second copy, third copy or as the case may be requiring posting in accordance with Circular 88 of the Department of Justice as well as other petition requesting posting such as notices of extra judicial foreclosure of real estate mortgage, sale of extra judicial foreclosure of real estate mortgage by a Notary Public under Act 315 as amended by Act 4118; 100.00
h) Softcopy of any computer file or document in any media (Floppy disks, CDs, VCDs, etc.) Total purchased cost of media
used plus P50.00 per file
i) Hard Copy (computer printed) of Comprehensive Land Use Plan P1,500 or P50.00 per page
j) Black and white maps in letter or legal size paper, per copy, printed or photocopy (NEW) 50.00
k) Full color maps in letter or legal size paper, per copy (NEW) 100.00
l) Hard Copy (computer printed) of Comprehensive Land Use Plan (NEW) P1,500 or P25.00 per page
except for colored maps as
shown above
m) Filing Fee/Docket Fee for every Administrative Case filed before the Sangguniang Bayan 3,000.00
n) Transcript of Proceedings of Administrative Case (per
page) 5.00

Section 4A.02. Exemption
The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule.

Section 4A.03. Time and Manner of Payment
The fees shall be paid to the Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy of any municipal record or document is made.

Article B. Local Civil Registry Fees

Section 4B.01. Definitions of Terms
When used in this Article.
a) Civil Register refers to the various registry books and related certificates and documents kept in the archives of the Local Registrar Office.
b) Clerical Error or Typographical Error refers to a mistake committed in the performance of clerical work in writing, copying, transcribing or typing an entry in the Civil Register that is harmless and innocuous such as misspelled name or misspelled place of birth or the like which is visible to the eyes or obvious to the understanding and can be corrected or changed only by reference to other existing record or records, provided however, that no correction must involve the change of nationality, age, status or sex or sex of one petitioner.
c) First Name refers to the name or nickname given to a person which may consist of one or more names in addition to the middle and last name.
d) Indigent petitioner refers to a destitute, needy or poor individual who is certified as such by the Social Welfare and Development Office of the municipal government.
e) Local Civil Registry Office refers to an office or department in the municipal government that is mandated to perform civil registration function.
f) Migrant petitioner refers to a petitioner whose present residence or domicile is different from the place where the Civil Registry Record to be corrected was registered.
g) Municipal Civil Registrar refers to the head of the Local Civil Registry Office (LCRO) of the municipality who is appointed by the municipal mayor in accordance with the provisions of existing laws.
h) Petitioner refers to the natural person filing the petition and who has direct and personal interest in the correction of a clerical or typographical error in an entry or change of the first name or nickname in the civil register.
i) Petition Receiving Civil Registrar refers to the Municipal Civil Registrar or the municipality where the petitioner resides or is domiciled and who receives the petition on behalf of the record keeping civil registrar in the case of the migrant petitioner.
j) Record Keeping Civil Registrar refers to the city or municipal civil registrar in whose archive is kept the record which contains the error to be corrected or the first name to be changed. This term shall be used only in cases involving migrant petitioner.

Section 4B.02. Imposition of Fees
There shall be collected for services rendered by the Municipal Local Civil Registrar of this municipality the following fees:
a) Certificate Fees:
1. Birth Certificate 120.00
2. Death Certificate 120.00
3. Marriage Certificate 120.00
4. Other certification Fee 120.00
b) Marriage Fees:
1. Application for marriage license 120.00
2. Marriage license fee 2.00
3. Marriage counseling/family planning 100.00
4. Marriage solemnization fee 500.00
5. Sponsorship fee, per sponsor 50.00
c) For registration of the following:
1. Court Decrees / Orders:
1.1 Adoption / Rescission of Adoption 500.00
1.2 Annulment of Marriage / Declaration of
Absolute nullity of marriage / Legal separation 500.00
1.3 Civil Interdiction 500.00
1.4 Declaration of presumptive death 500.00
1.5 Compulsory recognition of illegitimate
Child / Voluntary recognition of minor illegitimate child 500.00
1.6 Appointment / Termination of guardianship 500.00
1.7 Judicial determination of filiation 500.00
1.8 Judicial determination of the fact of reappearance
of absent spouse, if disputed 500.00
1.9 Naturalization certificate / Cancellation of
Naturalization certificate 500.00
1.10 Separation of property / Revival of former property regime 500.00
1.11 Emancipation of orphaned minor 500.00
1.12 Other registrable court decrees / orders. 500.00
2. Legal Instruments
2.1 Affidavit of reappearance 300.00
2.2 Acknowledgment 300.00
2.3 Acquisition of citizenship 300.00
2.4 Authorization and ratification of artificial insemination 300.00
2.5 Certificate of legal capacity to contract marriage 300.00
2.6 Legitimation 300.00
2.7 Option to elect Philippine citizenship 300.00
2.8 Partition and distribution of properties of spouses
and delivery of the children’s presumptive legitimacy 300.00
2.9 Marriage settlements and any modification 300.00
2.10 Affidavit fee 100.00
d) For certified copies of any document
In the register, for each page 50.00
e) Burial Fees:
1. Burial Permit fee or transfer Of cadaver 100.00
2. Fee for exhumation of cadaver 100.00
3. Fee for removal of cadaver 100.00
f) R. A. 9048
1. Petition for change of first name 3,000.00
2. Petition for correction of clerical error 1,000.00
3. Finality Fee (RA9048/RA10172) 200.00
4. For migrant petition (service fee):
3.1 Change name 1,000.00
3.2 Clerical error 500.00
g) R. A. 9255
1. Affidavit to use the surname of the father 300.00
h) Penalty for Late Registration 300.00
i) Correction of Entries
Fees for the correction of a clerical error or typographical error in an entry and/or Change of First name or Nickname in the Civil Register without the need of Judicial Order.

The Municipal Civil Registrar of Villasis, Pangasinan shall be authorized to correct a clerical error or typographical error in an entry and/or change of first name or nickname in the Civil Register without need of a judicial order after payment of the corresponding fees:
a) The Municipal Civil Registrar is hereby authorized to collect from every petitioner a filing fee in the amount of One Thousand Pesos (P1,000.00) for the correction of clerical or typographical error, and Three Thousand Pesos (P3,000.00) for change of first name or nickname. An indigent petitioner certified by the Municipal Social Welfare and Development Officer shall be exempted from the payment of said fee.
b) In the case of the migrant petitioner for correction of clerical or typographical error, there shall be a service fee of Five Hundred Pesos (P500.00) to be collected by the petition receiving Civil Registrar. In case the petition is for change of name, the service fee shall be One Thousand Pesos (P1,000.00). The service fee shall accrue to the municipal government of the petition receiving Civil Registrar. The petition receiving Civil Registrar shall also collect the filing fee from the migrant petitioner which shall be in the form of postal money order or other forms of payment which shall be payable to and transmitted to the record receiving Civil Registrar, together with the petition and supporting documents.

When the petitioner files the petition for correction of clerical or typographical error simultaneously with a petition for change of first name, and the same document is involved, the petitioner shall pay only the amount corresponding to the fee for the petition for change of first name.

Section 4B.03. Exemptions
The fee imposed in this Article shall not be collected in the following cases:
a) Issuance of certified copies of documents for official use at the request of a competent court or other government agency, except those copies required by courts at the request of litigants, in which case the fee should be collected.
b) Issuance of birth certificates of children reaching school age when such certificates are required for admission to the primary grades in a public school.
c) Burial permit of a pauper, per recommendation of the Municipal Mayor.

Section 4B.04. Penalty
A person who violates any provision of this article shall upon conviction be penalized by an imprisonment for a period not exceeding six (6) months or a fine of not less than Ten Thousand Pesos (P10,000.00) and not more than One Hundred Thousand Pesos (P100,000.00) or both at the discretion of the court.
In addition, if the offender is a government official or employee, he shall suffer the penalties provided under existing Civil Service laws, rules and regulations.

Section 4B.05. Time of Payment
The fees shall be paid to the Municipal Treasurer before registration or issuance of the permit, license or certified copy of local registry records or documents.

Section 4B.06. Administrative Provision
A marriage license shall not be issued unless a certification is issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family planning.

Article C. Assessment Service Fees

Section 4C.01. Service Fees
There shall be collected fees for every service rendered by the Municipal Assessor.
a. Certified true copy of Tax Declaration P120.00
b. Photocopy of Tax Map, TMCR & Others 100.00
c. Any certification, viz:
1. With Improvement 100.00
2. No Improvement 100.00
3. No Property 100.00
4. Landholdings 100.00
5. Certification of all documents in relation to real property 100.00
d. Annotations
1. Real Estate Mortgage 150.00
2. Bail bond 150.00
e. New Tax Declaration
1. Change of Ownership 150.00
2. New Declaration 150.00
f. Inspection (Ocular inspection of Land, Building and Machineries) 200.00
g. Cancellation
1. Released/Discharged of Real Estate Mortgage 150.00
2. Cancellation of Real Property Documents 150.00
h. Verification (Assessment Records) 100.00

Article D. Mayor’s Clearance Fees

Section 4D.01. Imposition of Fees
There shall be collected for each Mayor’s clearance certificate issued, the following fees;
Amount of fee
1. For employment, scholarship,
study grant, and other purposes
not hereunder specified 100.00
2. For change of name 100.00
3. For application for Filipino citizenship 100.00
4. For passport or visa application 100.00
5. For firearms permit application 100.00
6. For PLEB clearance 100.00

Article E. Police Clearance Fees

Section 4E.01. Imposition of Fee
There shall be paid for each police clearance certificate obtained from the Station Commander of the Philippines National Police of this municipality the following fees:
Amount of Fee
1. For employment 100.00
2. For change of name 100.00
3. For application for Filipino citizenship 500.00
4. For passport or visa application 100.00
5. For firearms permit application 100.00
6. For PLEB clearance 100.00
7. Scholarship, study grant, and other purposes
not specified above 100.00
Section 4E.02. Time of Payment
The service fee provided under this Article shall be paid to the Municipal Treasurer upon application for police clearance certificate.

Article F. Sanitary Inspection Fees

Section 4F.01. Imposition of Fee
There shall be collected the following annual fees from each business establishment in this municipality or house for rent, for the purpose of supervision and enforcement of existing rules and regulations and safety of the public in accordance with the following schedule:
Amount of Fee
a. For house for rent P 100.00
b. For each business, industrial, or
Agricultural establishment
With an area of 25 sq. m. or more but less than 50 sq. m. 75.00
With an area of 50 sq. m. or more but less than 100 sq. m. 100.00
With an area of 100 sq. m. or more but less than 200 sq. m. 150.00
With an area of 200 sq. m. or more but less than 500 sq. m. 175.00
With an area of 500 sq. m. or more but less than 1,000 sq. m. 250.00
With an area of 1,000 sq. m. or more 500.00

Section 4F.02. Time of Payment
The fees imposed in this Article shall be paid to the Municipal Treasurer upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon renewal of the same every year thereafter within the first twenty (20) days of January.

Section 4F.03. Administrative Provisions
a) The Municipal Health Officer or his duly authorized representative shall conduct an annual inspection of all establishments and buildings, and accessories and houses for rent, in order to determine their adequacy of ventilation, general sanitary conditions and propriety for habitation.
b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he issues the sanitary inspection certificate.

Article G. Service Fees for Health Examination

Section 4G.01. Imposition of Fee
There shall be collected a fee of One Hundred Pesos (P100.00) from any person who is given a physical examination by the Municipal Health Officer or his duly authorized representative, as required by existing ordinances.

A fee of Fifty Pesos (P50.00) shall be collected for each additional copy of subsequent issuance of a copy of the initial medial certificate issued by the Municipal Health Officer.

Section 4G.02. Time of Payment
The fee shall be paid to the Municipal Treasurer before the physical examination is made and the medical certificate is issued.

Section 4G.03. Administrative Provisions
a) Individuals engaged in an occupation or working in the following establishments are hereby required to undergo physical and medical examination before they can be employed and once every six months (6) thereafter.
1. Food establishments – establishments where food or drinks are manufactured, processed, stored, sold or served.
2. Public swimming or bathing places.
3. Dance schools, dance halls and nightclubs (including dance instructors, hostess, cooks, bartenders, waitresses, etc.)
4. Tonsorial and beauty establishments (including employees of barber shops, beauty parlors, hairdressing and manicuring establishments, exercise gyms and figure slenderizing saloons, facial center, aromatherapy establishments, etc.)
5. Massage clinics and sauna bath establishments (including masseurs, massage clinic / sauna bath attendants, etc.)
6. Hotel, motels and apartments, lodging, boarding, or tenement houses, and condominiums.
b) Owners, managers or operators of the establishments shall see to it that their employees who are required to undergo physical and medical examinations have been issued the necessary medical certificates.
c) The Municipal Health Officer shall keep a record of physical and other health examination conducted, and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose for which the examination was made.

Section 4G.04. Penalty
A fine of Five Thousand Pesos (P5,000.00) shall be paid by the owner, manager or operators of the establishment for each employee found to be without the necessary medical certificates.

Article H. Municipal Health Center Service Fees

Section 4H.01. Imposition of Municipal Hospital Service Fees
The following schedule of fees is hereby imposed for services of facilities rendered by the Municipal Health Center:
a) Dental Services:
Extraction per tooth (including anesthesia) P75.00
Temporary filing per tooth 50.00
Permanent filling per tooth 75.00
Silicate Cement 75.00
Composite filling 75.00
Cementation 75.00
Prophylaxis 75.00
Gum Treatment
Initial 50.00
Second Treatment 75.00
Dental X-ray 150.00
b) Laboratory Examination Fees:
FBS 140.00
Cholesterol 150.00
Blood Uric Acid 150.00
Blood Urea Nitrogen 150.00
Creatinine 150.00
SGOT 150.00
SGPT 150.00
LDL 150.00
HDL 150.00
Triglyceride 150.00
Pregnancy Test 100.00
Hepatitis B Test 150.00
CBC 140.00
Platelet Count 100.00
Urinalysis 50.00
Fecalysis 30.00
AFB Direct Test 50.00/free for
suspected TB patient
Health Card 50.00
ECG 200.00
Dengue Test 800.00
Newborn Screening Test 600.00
c) Birthing Fees 1,500.00

Section 4H.02. Time and Manner of Payment
The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention.

Section 4H.03. Exemptions
Senior Citizens, National Government Officials and Employees, assigned in Villasis, Municipal Officials & Employees, Barangay Officials, Civilian Volunteer Organizations (CVO’s), Barangay Health Workers(BHW’s) and Persons with Disabilities (PWDs) shall be entitled to twenty percent (20%) discount from the laboratory fees imposed and thirty percent(30%) discounts for indigents. However, indigents/persons with disabilities (PWDs) shall first secure a certificate of Indigency/Disabilities from the Office of the Municipal Social Welfare and Development Office.

Article I. Dog Vaccination Fee

Section 4I.01. Imposition Fee
There shall be collected/imposed from every owner of the dog a vaccination fee of One Hundred Pesos (P100.00) for every dog vaccinated within the territorial jurisdiction of this municipality.

Section 4I.02. Time of Payment
The fee shall be paid to the Municipal Treasurer prior to the vaccination of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial Veterinarian.

Section 4I.03. Administrative Provisions
a) Vaccination Against Rabies – means the inoculation of a dog with rabies vaccine licensed for the species by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by trained individual from BAI, Provincial Veterinarian Office and Municipal Agriculture Office.
1. Every dog 3 months of age and older should be submitted by the owner for vaccination against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached three months of age.
2. During free mass dog rabies vaccination campaign, every dog three (3) months of age and older should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one month thereafter shall be exterminated under the supervision of the Municipal Rabies Control Authority.
Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog population.
a) It shall be the duty of each trained vaccinator when vaccinating any dog to prepare a complete certificate of rabies vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information.
1. Owners name, address and telephone number if any
2. Description of dog (color, sex, markings, age, name, species and breed
3. Dates of vaccination and vaccine expiration if known
4. Rabies vaccination tag number
5. Vaccine produced
6. Vaccinator’s signature
7. Veterinarians license number/vaccinator’s address

The dog owner shall be provided with a copy of the certificate. The veterinarian / vaccinator will retain one copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the veterinarian / vaccinator, shall be securely attached tot the collar of the dog.

NOTE: The above provisions may not apply in a mass vaccination program. During a free mass dog vaccination, the cost shall be borne by the owner after the scheduled date.

a) Dog Registration or Licensing – Every dog shall be registered by their owner upon reaching the age of three (3) months and every year thereafter. Unvaccinated dogs registered after reaching the age of three (3) months and dogs three (3) months old and above not previously registered shall be vaccinated upon registration. The dog owner shall pay such registration fee as may be determined by the Municipal Council. The registration officer shall provide the owner with certificate of certification for the dog and affix to a distinguished collar tag as proof of registration.
b) Elimination of Unregistered dog – Unregistered dogs over the age of four (4) months shall be seized and humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control Authority or vaccinated under the provisions of Section 3 (4).

The licensed veterinarian/trained vaccinator or the Municipal Rabies Control Authority give the guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open countryside, etc.)

The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this Section.

NOTE: Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination certificate.

The Provincial Veterinarian and the MAO is tasked to determine the age of the dogs.
a) Reporting of Biting Incidents – the owner of the dog which has bitten any person and the person who has been bitten shall, within twenty-four (24) hours of the occurrence, report the incident to the Municipal Rabies Control Authority, a health care worker or a police officer receiving such information who shall immediately transmit it to the Municipal Rabies Control Authority for investigation.
b) The owner of a dog which has bitten any person shall be responsible for all the treatment and dog examination.
c) Financial support for the activity shall be borne by the Municipal Government, Provincial Government and the Barangay Government.

Section 4I.04. Penalty
Any dog owner who fails to abide by any of the provisions of his ordinance shall be subjected to a fine of Two Thousand Five Hundred Pesos (P2,500.00) upon conviction by the court.

It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance, and to promulgate the necessary rules and regulations for its implementation. Enforcement shall be the responsibility of the Municipal Rabies Control Authority as defined under Section 1 of this article.

CHAPTER V. MUNICIPAL CHARGES

Article A. Rentals of Personal and Real Properties
Owned by the Municipality

Section 5A.01. Imposition
The following rates of rental fees for the use of real and personal properties of this municipality shall be collected:
Land Only (per sq. m) per year Rate of Rental
a) Located in commercial / industrial area P75.00
b) Located in residential area 25.00
c) Others 10.00

Building (per sq. m of floor area per year)
a) Located in commercial / industrial area 2,000.00
b) Located in residential area 1,000.00
c) Others 300.00

Use of Public Gymnasium except for official public functions
a) Without electricity P500 for 1st 3 hours plus P100 for every
succeeding hours and fraction thereof
b) With electricity P1000 for 1st 3 hours plus P150 for every
succeeding hours and fraction thereof
c) Chairs Rental P2.00 per pc/unit
d) Electronic Devices as per consumption/wattage

Use of Public Auditorium except for official public functions
a) Without electricity P1000 for 1st 3 hours including the use of comfort room with supplies and with CR attendant plus P100 for every succeeding hours and fraction thereof
b) With electricity P1500 for 1st 3 hours including the use of comfort room with supplies and with CR attendant plus P150 for every succeeding hours and fraction thereof
c) Chairs Rental P2.00 per pc/unit
d) Electronic Devices as per consumption/wattage

Vehicles and Equipment
a) Payloader P2,500/hr and fraction thereof
b) Road Grader 2,500/hr and fraction thereof
c) Mini Backhoe 1,500/hr and fraction thereof
d) Road Roller 1,500/hr and fraction thereof
e) Dump Truck (11 cum.) 1,000/hr and fraction thereof
f) Mini-Dump Truck (5cum.) 500/hr and fraction thereof
g) Water Truck 500/hr and fraction thereof
h) Ambulance Cost of fuel used
i) Tractors & Combined Harvester
j) Other equipment of similar character 500/hr and fraction thereof

Section 5A.02. Time of Payment
The fees imposed herein shall be paid to the Municipal Treasurer or his duly authorized representative, before the use or occupancy of the property and the use of equipment.

Article B. Service Charge for Garbage Collection

Section 5B.01. Imposition of Fee
There shall be collected from every owner or operator of business establishment/s an annual garbage fee in accordance with the following schedule:
1. For every Business Establishment:
a) Manufacturers of any article of commerce including brewers, distillers, repackers,
and compounders of liquors, distilled spirits and/or wines P300.00
b) Retailers, dealers, independent wholesalers and distributors of any article of commerce:
1. Sari-sari store 150.00
2. Groceries 150.00
3. Supermarkets 150.00
4. Bazaars and Department Stores 150.00
5. Drug Stores 150.00
6. Others 150.00
c) On eating places like cafes, cafeterias restaurants and other similar establishments 150.00
d) On business principally rendering service 150.00
e) On amusement places 150.00
f) On financing institution like banks, insurance companies, etc. 1200.00
g) On lodging and living establishments like condominiums,
boarding houses, hotels & motels 1200.00
h) On private detectives and security agency 150.00
i) On rice and corn mills 200.00
j) Warehouses engaged in distribution of any article of commerce………………………..….….…3600.00
k) Hospitals, Clinics, and other establishment engaged in services……………….…..………….…3600.00
l) Funeral Services………………………………………………………………………………….…......3600.00
m) Other business establishments not mentioned above 600.00
Specific Administrative Provisions.
1. For purposes of the imposition, the area of the garbage collection shall only be the central business area of the town proper.
2. The owner or operator of the aforementioned business establishments shall provide in his premises the required garbage can or receptacle properly covered which shall be placed in front of his establishment before the time of collection.
3. The Sanitary Inspector (or Municipal Health Officer) shall inspect once a month the said business establishment to find out whether garbage is properly disposed of within their premises.
Condition - New business garbage fee shall commence on the first month.

Section 5B.02. Administrative Provisions
a) For purposes of the imposition, the area of garbage collection shall only be the business area of the town proper and Public Market.
b) The owner or operator of the aforementioned business establishments shall provide for his premises the required garbage can or receptacle, which shall be placed in front of his establishment before the time of garbage collection.
c) The Sanitary Inspector (for the Municipal Health Officer) shall inspect once every month the said business establishment to find out whether garbage is properly disposed of within the premises.
d) This Article shall not apply to business operators or establishments which provides their own system of garbage disposal.

Article C. Charges for Parking

Section 5C.01. Imposition of Fee
There shall be collected fees for the use of municipal owned parking area or designated streets for pay parking in accordance with the following schedule:
a) Towing Fee of P300.00 and impounding fee of P100.00/day shall be collected owners of vehicles who shall violate the provisions of this Article.
b) For the first three (3) hours
1. Passenger buses or cargo trucks P10.00
2. Mini buses or jeepneys 5.00
3. Cars 5.00
4. Tricycles 2.00
5. Other vehicles 10.00
c) For each succeeding hour or a fraction thereof
1. Passenger buses or cargo trucks P3.00
2. Mini buses or jeepneys 2.00
3. Cars 2.00
4. Tricycles 1.00
5. Other vehicles 3.00
d) Overnight Parking Rates Hourly
e) All types of vehicles 5.00
Each barangay shall assist the municipal government in ensuring compliance by car-owning residents with the night-parking regulation and shall correspondingly receive a thirty percent (30%) share of the fees collected from its area of jurisdiction.

Section 5C.02. Time of Payment
The fees herein imposed shall be paid to the Municipal Treasurer or to his duly delegated representative upon parking thereat.

Article D. Cemetery Charges

Section 5D.01. Imposition of Fees
There shall be collected the following rental fees for the rental of Municipal Cemetery lots.
1. Rent of lot .75 x 1.5 m for burying corpse of child not more than 10 years old for a
period of not exceeding five years P100.00
2. Rent of lot 1 m x 2 m for burying corpse of adult or child more than 10 years old for
a period of not exceeding five years 150.00
3. Rent of cemetery niche for a period nor exceeding five years 200.00
4. Price of lot 2 x 2 sq. m. lease to private property………… ………………………………….….….2,000.00
5. Rental of Bone Box per year………………………………………………………………………………50.00

Section 5D.02. Time of Payment
The fee shall be paid to the Municipal Treasurer upon application for a burial permit prior to the construction thereon of any structure whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee shall be paid within twenty (20) days before the expiration of the lease period.
The fee shall not be collected in a pauper’s burial, upon recommendation of the Municipal Mayor.

Section 5D.03. Administrative Provisions
a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at San Blas, Villasis, Pangasinan (or anywhere where a new municipal cemetery will be located).
b) A standard cemetery lot shall be three (3) meters long and one (1) meter wide or three (3) square meters.
c) Except in cases allowed under existing laws and regulations, no person may be buried or interred, permanently or temporarily, other than in properly designated cemeteries or burial grounds.
d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any member of the Sangguniang Bayan shall be required.
e) Any construction of whatever kind or nature in the public cemetery whether for temporary or perpetual use, shall only be allowed after the approval of a permit issued by the Municipal mayor, upon recommendation of the Municipal Health Officer.
f) The lease period shall be five (5) years. In case a lessee intends to renew the lease after its termination, he must inform the Municipal Treasurer within thirty (30) days before the expiry date of the lease, and shall pay the corresponding fees therefore.
g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a reminder the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease.
h) The Municipal Treasurer shall keep a register of leases of cemetery lots.

Article E. Rental Fee on Mineral Lands

Section 5E.01. Definition
When used in this Article.
a) Minerals mean all naturally occurring inorganic substances in solid, liquid, or any intermediate state including coal, soil which supports organic life, filling materials and/or aggregates, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in this term but are governed by special laws.
b) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals.

Section 5E.02. Collection of Fee
There shall be collected an annual rental fee from the lessee of mineral lands in this municipality for the exploration, development and exploitation and disposition of minerals from said lands covered by lease in accordance with the following rates:
a) On public lands bearing quarry resources
One hundred Pesos (P100.00) per hectare or fraction thereof for each and every year
during the lease period.
b) On all other mineral lands containing metallic or non-metallic minerals under
Existing mining laws and decrees
One hundred pesos (P100.00) per hectare or fraction thereof for each and every year
during the lease period

Section 5E.03. Time of Payment
The rental fee shall be paid in advance to the Municipal Treasurer or his duly authorized representative on the date of the granting of the lease and on the same date every year thereafter during the life of the lease.

Article F. Occupation Fee for Mining Claims

Section 5F.01. Definition.
When used in this Article Occupation Fee is a fee payable by any locator or occupant of any mining claim.

Section 5F.02. Collection of Fee
There shall be collected an annual occupation fee on locator, holder or occupant of mining claim in the amount of Two Hundred Pesos (P 200.00) per hectare or fractional part thereof, until the lease covering the mining claim shall have been granted.

Section 5F.03. Time of Payment
The fee shall be payable to the Municipal Treasurer on the date of registration of the mining claim and on the same date every year thereafter, until the lease covering the mining claim shall have been granted.

Section 5F.04. Administrative Provisions
The Municipal Treasurer shall keep a list of all registered mining claims indicating therein the name of locators, area in hectares and date of registration.

Article G. Slaughter and Corral Fees

Section 5G.01. Imposition of Fees
There shall be imposed the following:
a) Permit Fee to Slaughter. Before any animal is slaughtered for public consumption, a permit fee therefore shall be secured from the Municipal Veterinarian or his duly authorized representative who will determine whether the animal is fit for human consumption, thru the Municipal Treasurer upon payment of the corresponding fee, as follows:

b) Rates of Imposition:
Cattle Swine/Hog Goat/other Chicken
1. Slaughter Permit P25.00 P 15.00 P 10.00 -
2. Slaughter Fee 15.00 10.00 - -
3. Corral Fee 15.00 15.00 - -
4. Ante mortem 15.00 10.00 5.00 0.25
5. Postmortem 2.00/kg 1.00/kg. 0.50/kg 0.25/kg

Section 5G.02. Prohibition
Permit to slaughter shall not be granted nor the corresponding fee collected on animals condemned by the Municipal Veterinarian.

Section 5G.03. Time of Payment
a) Permit Fee. The fee shall be paid to the Municipal Treasurer upon application for a permit to slaughter with the Municipal Veterinarian.
b) Slaughter Fee. The fee shall be paid to the Municipal Treasurer or his authorized representative before the slaughtered animal is removed from the public slaughterhouse, or before the slaughtering of the animal if it takes place elsewhere outside the public slaughterhouse.
c) Corral Fee. The fee shall be paid to the Municipal Treasurer before the animal is kept in the city corral or any place designated as such. If the animal is kept in the corral beyond the period for, the fees due on the unpaid period shall first be paid before the same animal is released from the corral.

Section 5G.04. Administrative Provisions
a) The slaughter of any kind of animal intended for sale shall be done only in the municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of animals intended for home consumption may be done elsewhere, except large cattle which shall be slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall not be sold.
b) Before issuing the permit for the slaughter of large cattle the Municipal Treasurer shall require, for branded cattle, the production of the certificate of ownership and certificate of transfer showing title in the name of the person applying for the permit if he is not the original owner. If the applicant is not the original owner, and there is no certificate of transfer made in his favor, one such certificate shall be issued and the corresponding fee to be collected therefore.
For unbranded cattle that have not yet reached the age of branding, the Municipal Treasurer shall require shall require such evidence as will be satisfactory to him regarding the ownership of the animal for which permit to slaughter has been requested.
For unbranded cattle of the required age, the necessary certificate of ownership and/or transfer shall be issued, and the corresponding fees collected therefore before the slaughter permit is granted.
c) Before any animal is slaughtered for public consumption, a permit therefore shall be secured from the Municipal Veterinarian or his duly authorized representative, through the Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the Municipal Veterinarian, as well as the page of the book in which said permit number is entered and wherein the name of the permittee, the kind and sex of the animal to be slaughtered appears.
d) The permit to slaughter as herein shall be kept by the owner to be posted in a conspicuous place in his/her stall at all times.

CHAPTER VI – COMMUNITY TAX

Section 6.01. Imposition of Tax
There shall be imposed a community tax on persons, natural or juridical, residing in the municipality.

Section 6.02 Individuals Liable to Community Tax
Every inhabitant of the Philippines who is a resident of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or corporation, or who own real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00).

In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.

Section 6.03. Juridical Persons Liable to Community Tax
Every corporation no matter how created or organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
a) For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this municipality where the real property is situated – Two (P2.00) Pesos; and
b) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year – Two (2.00) Pesos.

The dividends received by a corporation from another corporation shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.

Section 6.04. Exemptions
The following are exempted from the Community Tax:
a) Diplomatic and consular representatives; and
b) Transient visitors when their stay in the Philippines does not exceed three (3) Months.

Section 6.05. Place of Payment
The Community Tax shall be paid in the Office of the Municipal Treasurer or to the deputized Barangay Treasurer.

Section 6.06. Time of Payment; Penalties for Delinquency
a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later than the last date of February of each year.
b) If a person reaches the age of eighteen (18) years or otherwise loses the benefits of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community Tax without becoming delinquent.
c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first (1st ) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year.
d) Corporations established and organized on or before the last day of June shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the Community Tax for that year.
e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until it is paid.

Section 6.07. Community Tax Certificate
A Community Tax Certificate shall be issued to every person or corporation upon payment of the Community Tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of One Peso (P1.00).

Section 6.08. Presentation of Community Tax Certificate on Certain Occasions.
a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from public funds, transacts any official business; or receives any salary or wage from any person or corporation, it shall be the duty of any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the Community Tax Certificate.
The presentation of Community Tax Certificate shall not be required in connection with the registration of a voter.

b) When through its authorized officers, any corporation subject to the Community Tax receives any license, certificate, or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other office businesses shall be the duty of the public official with whom such transaction or business is made or done, to require such corporation to exhibit the Community Tax Certificate.
c) The Community Tax Certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15) of April each year, in which case, the certificate issued for the preceding year shall suffice.

Section 6.09. Collection and Allocation of Proceeds of the Community Tax.
a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions; provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws.
b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by the Municipal Treasurer shall accrue entirely to the general fund of this Municipality.
c) The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as follows:
4. Fifty (50%) percent shall accrue to the general fund of the Municipality; and
5. Fifty (50%) percent shall accrue to the Barangay where the tax is collected.

CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS

Article A. Collection and Accounting of Municipal Taxes and
Other Impositions

Section 7A.01. Tax Period
Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year.

Section 7A.02. Accrual of Tax
Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes.

Section 7A.03. Time of Payment
Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be.

Section 7A.04. Surcharge for Late Payment
Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due.

Section 7A.05. Interest on Unpaid Tax
In addition to the surcharges imposed herein, where the amount of any other revenue due to the municipality except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.

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

Section 7A.06. Collection
Unless otherwise specified, all taxes, fees and charges due to this municipality shall be collected by the Municipal Treasurer or his duly authorized representatives.

Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Municipal Treasurer is hereby 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 herein levied and imposed.

Section 7A.07. Issuance of Receipts
It shall be the duty of the Municipal Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown.

The Ordinance Number and the specific Section thereof upon which collection are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges.

Section 7A.08. Record of Persons Paying Revenue
It shall be the duty of the Municipal Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all person paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.

Section 7A.09. Accounting of Collections
Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Municipality.

Section 7A.10. Examination of Books of Accounts
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 the business establishments doing business within the municipality, and subject to municipal taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made on record in the books of accounts of the taxpayer concerned.

In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayers whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same.
For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Municipal Treasurer, his deputy or duly authorized representative.

The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance.

Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures
Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any municipal ordinance shall accrue to the General Fund of the municipality.

Section 7A.12. Automatic Adjustment of Fees
Fees collected by the Municipal Treasurer shall be automatically increased at the rate of ten percent 10 %) every five (5) years.

Article B. Civil Remedies for Collection of Revenues

Section 7B.01. Local Government’s Lien
Local taxes, fees, charges and other revenues herein provided constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest.

Section 7B.02. Civil Remedies
The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be:
a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and
b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Municipal Treasurer.

Section 7B.03. Distraint of Personal Property
The remedy by distraint shall proceed as follows:
a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer’s right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for.
b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale.
c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor.
d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner.
e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, 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 and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a representative of the Commission on Audit and the Municipal Assessor as members.
f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount, including all expenses, is collected.
g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate of title or property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, 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 taxpayer’s real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang 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, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing.
i) Advertisement and Sale. Within thirty (30) days after levy, the 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 place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are 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. 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 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, interest, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon.
j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the 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 representative. 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 and other related surcharges, interests, and penalties.
The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.
k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the 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 sufficiently recite all the proceedings upon which the validity of the sale depends.
l) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees or charges, related surcharges, interest penalties and cost, the Municipal Treasurer shall purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with this 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 the municipality.
m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this municipality.
n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR).
o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected.
p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest:
1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation;
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00);
5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months;
6. The professional libraries of doctors, engineers, lawyers and judges;
7. One fishing boat and net, not exceeding the total value of Ten Thousand pesos (P10,000.00) by the lawful use of which a fisherman earns his livelihood; and
8. Any material or article forming part of a house or improvement of any real property.

Article C. Taxpayer’s Remedies

Section 7C.01. Periods of Assessment and Collection
a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due.
b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment.
c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment.
d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which:
1. The treasurer is legally prevented from making the assessment of collection;
2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.

Section 7C.02. Protest of Assessment
When the Municipal Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial 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 7C.03. Claim for Refund of Tax Credit
No case or proceeding shall be maintained 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 Municipal Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit.

Section 7C.04. Legality of this Code
Any question on the constitutionality or legality of this Ordinance may 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 the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the 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 the appropriate proceedings with a court of competent jurisdiction.

Article D. Miscellaneous Provisions

Section 7D.01. Power to Levy Other taxes, Fees or Charges
The municipality may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose.

Section 7D.02. Publication of the Revenue Code
Within ten (10) days after its approval a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places.

Section 7D.03. Public Dissemination of this code
Copies of this Revenue Code shall be furnished to the Municipal Treasurer for public dissemination.

Section 7D.04. Authority to Adjust Rates
The Sangguniang Bayan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code.

Section 7D.05. Withdrawal of Tax Exemption Privileges
Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DepEd as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn.

CHAPTER VIII. GENERAL PENAL PROVISIONS

Section 8.01. Penalties for Violation of Tax Ordinance
Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.
If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore.

Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance.

CHAPTER IX. FINAL PROVISIONS

Section 9.01. Separability Clause
If for any reason, any Section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other Sections or provisions thereof.

Section 9.02. Applicability Clause
All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances.

Section 9.03. Repealing Clause
All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provision of this Ordinance are hereby repealed or modified accordingly.

Section 9.04. Special Transitory Provisions.
Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse fees of this Code are retained and deemed to be in full force and effect. Similarly, provisions for fishery rentals and fees shall be in full force and effect.

(Mun. Ord. No. 92-101213
Updated Revenue Code of the Municipality of Villasis, Province of Pangasinan, Calendar Year 2013)

Section 9.05. Effectivity.

This Ordinance shall take effect upon the approval of the Sangguniang Panlalawigan and compliance with the publication requirements.

Enacted, 10 December 2013.

Attested by:

PAZ S. RAFANAN
Vice Mayor/Presiding Officer

Concurred by:

NICHOLI JAN LOUIE Q. SISON - Councilor – JUDITH M. MORDEN

CENTENIELO RAMON R. COSTALES, JR. - Councilor - ARVIN B. CASTRO

CHERYLL Z. TAN - Councilor – RICHIE V. CACAPIT

DOMINGO R. RAFANAN - Councilor – ROLANDO B. MORDEN

Councilor – ROMEO S. ABRENICA
(Liga ng mga Barangay President)

CERTIFICATION

I HEREBY CERTIFY to the correctness of the foregoing Municipal Ordinance.

VIVIAN G. MORDEN
SB Secretary

Approved by:

LIBRADITA G. ABRENICA
Municipal Mayor