ORDINANCE NO: 1993-104 Bill No. 16 "AN ORDINANCE PRESCRIBING NEW RATES OF BUSINESS TAXES, PERMIT FEES, AND CHARGES FOR SERVICES RENDERED BY THE CITY OF PAGADIAN AND FOR OTHER PURPOSES" The Sangguniang Panlungsod of the City of Pagadian, pursuant to the powers unto it vested under the Local Government Code of 1991 as promulgated under Republic Act No. 7160, hereby ordains CHAPTER I. GENERAL PROVISIONS SECTION 1.- Title. This Ordinances, which prescribes the new rates of business taxes, permit fees, and charges for services that may be rendered by the City of Pagadian, shall be known and cited as the LOCAL TAX CODE OF THE CITY OF PAGADIAN. SECTION 2.- Purpose. This Ordinance shall govern the levy, assessment, collection and payments of City Taxes, fees, charges, and other impositions, whether for revenue or for regulatory purposes, within the territorial jurisdiction of the City of Pagadian. SECTION 3.- Application or Coverage. Subject to the provisions of pertinent laws in force or which may hereafter be promulgated, this Ordinance shall apply to and cover all persons engaged in any occupations or business, or exercising privileges within the City of Pagadian, the imposition of fees and charges for services rendered in connection with any business, profession or occupation being conducted therein, and to all acts or transactions performed or to be carried within its territorial limits, irrespective of whether they are temporary, transitory, or partly being done in another City, Municipality or jurisdiction, and upon which acts or transactions, taxes, licenses or fees shall be levied in virtue hereof, for local public purposes. CHAPTER II. GENERAL ADMINISTRATIVE PROVISIONS SECTION 4.-City Taxes, Fees and Other Charges, Incidence of. No person, association, partnership, firm or corporation shall engage in or pursue any occupation or calling, or conduct and maintain any business, or exercise any privilege within the territorial limits of the City, for which a license or permit is required under the provisions of this Ordinance, without first having paid the corresponding taxes, fees or charges therefore. SECTION 5.- Application for License or Permit, False Statements. Exempt as otherwise provided, any person desiring to engage in any business, trade, occupation or calling shall first submit a written application thereof, on a form prescribed for this purpose, to the City Mayor, for the corresponding permit. The application shall state the name, citizenship of applicant, the business style or sale, if any, a full description of the business, trade, occupation or calling, the particular place where the same shall be conducted, and such other pertinent information and data as may be required. If the applicant deliberately makes false statements regarding his business, trade, occupation or calling, the City Mayor may revoke the license or permit and the applicant or licensee may be prosecuted in accordance with the penal laws. SECTION 6.- Issuance of License. No license or permit shall be issued or granted by the City Mayor unless the applicant therefore presents the official receipt evidencing payments of the corresponding taxes and fees, and such other requirements provided for elsewhere in this Ordinance. SECTION 7.- Term of License or Permit. No license or permit for any business, trade, occupation or calling shall be granted for a period of more than one (1) year period. Every license or permit thus granted shall take effect from the date of issue and shall expire on the date specified therein but not beyond December 31 of the year in which it is issued. It shall be unlawful for any person, association, partnership or corporation holding such license or permit to conduct or continue the business, trade, occupation or calling without first renewing such license or permit. SECTION 8.- Rebates. No license or permit shall be entitled to any rebate, repayment or refund of the same paid for any license or permit or any part thereof by reason of discontinuance or change of business, trade, occupation or calling or of revocation or suspension of the said license or permit or of other causes resulting in the untimely termination of such license or permit. SECTION 9.- Record of Persons Paying License Taxes. It shall be the duty of the City Treasurer to keep a record, alphabetically arranged and open to public inspection, of the names of all persons paying City License Taxes. Likewise, the City Mayor, shall keep a record of all permits issued by him in accordance with the provision of this Ordinance. Every permit shall designate the number of such permit, the data of issue and date of expiration, the name and residence of the person to whom it is issued, the kind of business and the place where the business shall be carried on. SECTION 10.- Duplicate License/Permit. The City Mayor, upon proof satisfactory to him that the original license or permit has been lost, burned or stolen, may issue a duplicate permit upon payment in the Office of the City Treasurer of a fee in the amount of Fifty (P50.00) Pesos only. SECTION 11.- Transfers. No License or permit shall be assigned or transfer from one person to another person nor a business be authorized to be conducted at any other place than named in the original license or permit except upon written authority of the City Treasurer under meritorious cases who is authorized to transfer licenses or permits from one person to another person or from one place to another place, upon payment to him of a fee of Fifty (P50.00) Pesos. No transfer shall be made which involves the addition of privileges. In case of transfer, the old license shall be surrendered, and a new one given in its place for the unexpired term of the said new license which shall be subject to all the regulations and requirements as applied to the former. SECTION 12.- When Owner or Business is Transferred, Not Considered New Business. Whenever the ownership of a business already existing and operating under license or permit changes in form, as from single proprietorship to partnership or corporation, or whenever the same business is carried on under a new name and style or whenever the business is transferred to different owners but is continued or carried on in its entirety as the original or the same business establishments the same shall not be considered new business for purposes of enabling the owner or operator thereof to pay a lower rate of tax or fee, but shall be deemed as a continuation of and subject to the rate of taxes or fees applicable to the original or existing business. SECTION 13.- Posting and Surrender. All licenses or permits shall be posted in a conspicuous place in the establishment while in force and shall at all times be opened for inspection by any office authorized by law to do so. A license shall cease to be in force upon expiration by the term or upon revocation for cause. When a licensee desires to close his business or abandon his occupation, his license or permit for the same shall be surrendered to the City Treasurer for cancellation and to the City Mayor for notation. Failure on the part of the licensee to surrender his license or permit on or before the expiration date of said license or permit will subject the licensee to the payment of the succeeding quarter's license or permit with a surcharge of 25% of the amount stipulated in the license or permit which shall be paid upon its surrender. SECTION 14. - Death of a Licensee or Permittee. When the owner or operator of a business operating under license or permit dies and the same business is continued by a person or persons interested in his estate, no additional payment shall be required for the unexpired portion of the term for which the tax or fee was paid except the transfer fee stipulated in Section 11 of this Ordinance. SECTION 15. - Separate Licenses for Different Businesses and Locations. No person, association, partnership or corporation shall conduct more than one (1) kind of business requiring a license, or conduct business at more than one (1) place during the term of the license or permit without obtaining a separate license or permit for each business and place of business so licensed or permitted. All licenses or permits shall be strictly limited to the time, place and person or thing named therein. SECTION 16. - Keeping of Taxpayer's Books of Accounts and Other Records. It shall be the duty of every person, association, partnership or corporation doing business within the territorial jurisdiction of the City of Pagadian to keep regular books of account and/or other records required by the NIRC and regulations issued thereunder, which books and records shall truly reflect all transactions of the business, trade, or occupation, to make the same available for examination by the City Treasurer or his duly authorized deputies. Before they may be used, however, such books and/or other records shall first be presented to the City Treasurer for registration. If the taxpayer keeps his regular books of accounts and other records outside the City of Pagadian, he shall keep true and accurate copies thereof in his business office within the City, subject to the registration requirements provided for under this Section, and to made available at any time for purposes of inspection and examination by competent authority. SECTION 17.- Authority of the City Treasurer to Promulgate Rules and Regulations. The City Treasurer shall have the authority to promulgate such rules and regulations as may be necessary for the effective implementation of the provisions of this Ordinance. CHAPTER III. RULES OF CONSTRUCTION SECTION 18. - General Rule. Words and phrases used in this Ordinance shall be construed in their ordinary import and concept unless the contrary intent is manifested. SECTION 19. - Gender and Number. Words in the singular number or masculine gender may likewise refer to or before over the plural number or the feminine gender and vice versa. SECTION 20. - Business Covered by Two (2) Provisions. Where a business or occupation is taxed under two or more sections of this Ordinance, each of which imposed a different rate of tax or fee, the provision under which the City may realized more income shall govern, unless the clear intent is to apply both under different concepts upon the business or occupation so taxed. SECTION 21.- Coverage In Case Of Doubt. In case of any fair or reasonable doubt whether or not a certain person, business, trade, or occupation, is within the coverage of this Code, the doubt shall be resolved in favor of the City. SECTION 22. - Incidental Business, Not Taxable. Where a person or entity is already taxed on its principal business, it may not be taxed on those activities incidental to and inseparable from its main business. SECTION 23. - Business. What Constitute. The test whether a particular activity is business or not depends upon the principal purpose of the undertaking. It is business if it is carried on for profit or gain. Thus, a private garage of a transportation company used solely for keeping its vehicles is not in the business of keeping or maintaining a garage and therefore does not constitute separate business subject to tax. CHAPTER IV. DEFINITION OF TERMS SECTION 24. - Definition of Terms. Whenever used in this Code, the following terms shall convey the meaning indicated, viz: Agricultural Product include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, etc., and their by-products; whether in all kinds of fish, poultry, livestock, and animal products; whether in the original form or when preserve in a more convenient and marketable form through the simple processes of freezing, drying, salting, smoking, and stripping. Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, past time or fun. Amusement Places include theaters, cinematographs, concert halls, circuses, and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performance. It include those places where one seeks admission to entertain himself by direct participation. Banks and other financial institutions includes non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable laws or rules and regulations thereunder. Bar includes any place or establishment whose principal business is the sale of alcoholic beverages or liquors of any kind to be used or consumed within its premises. A bar that allows music or dancing within its premises shall be considered a nightclub, day club, cabaret, dancing school, or dance hall, as the case may be. Bedspacing includes the admission of bed occupants for compensation by the month or any by semester, without meals. Boarding house includes any house where boarders are accepted for compensation by the week or by month and where meals are served to boarders only. 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. Distillers of Spirits comprises those who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete. Berthing Fee is the amount assessed against a vessel for mooring or berthing along the wharf, channel or marginal wharf; or for mooring or making fast to a vessel so berthed; or for coming or mooring within any ship, or channel under the jurisdiction of the City of Pagadian. The owner, agent, operator, or mast of the vessel is liable for this charged Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. 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. Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid on, before or after the dancing, and where professional hostesses or dancers are employed. Calling means one's regular business, trade, profession, vocation or employment, which does not require the passing of an appropriate government or bar examination; such as professional actors and actresses, hostesses, masseurs, commercial stewards, and others. Capital signifies the actual estate, whether in money or property owned by an individual or corporation; it is a fund with which it transacts the business, which would be liable to its creditors, and which, in case of insolvency, passes to a receiver. Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. Carenderia refers to any public eating place where food already cooked are served at a price. Charges refers to pecuniary liability, as rents or fees against persons or property. Collecting Agency includes any person other than a practicing lawyer engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying for such service. Compounder refers to any person who, without rectifying, purifying, or refining distilled spirits shall, by mixing such spirits, wine or other liquor with any materials except water, manufacturer any intoxicating beverage whatever. Contractor includes persons, natural or juridical, not subject to professional tax under Chapter XI of this Code, whose activity consist essentially to 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 Code, the term CONTRACTOR shall include general engineering, general building, and specialty contractors as defined under applicable laws; filling, demolition and salvage work contractors; proprietors or operators of mine drilling apparatus; proprietors of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or power proprietors or operators of smelting plants; engraving, plating, and plastic lamination establishments; proprietors or operators of establishment for welding, repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipments, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for planning and surfacing and recutting of lumber, and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry cleaning or dyeing establishments, steam laundries, and laundries using washing machines; proprietors or operators of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; proprietors or operators of tailor shops, dress shops, milliners and hatters; beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and building saloons and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehouses, or forwarding establishments; master plumbers, smiths, and house or sign painters; printers, bookbinders, lithographers; publishers except those engaged in the publication of printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale which is not devoted principally to the publication of advertisements; business agents, private detective or watchman agencies, commercial and immigration bookers, and cinematographic film and video tape owners, lessors, and distributors. Corporation Includes partnerships, no matter how created or organized, joint-stock companies, joint accounts, associations, or insurance companies but does not include general professional partnership and joint ventures or consortia formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnership 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. Countryside and Barangay Business Enterprise(CBBE) refers to any business entity, association, or cooperative registered under the provision of Republic Act No. 6810, otherwise known as "Magna Carta For Countryside and Barangay Business Enterprises (Kalakalan 20)". 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. Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. Franchise is a right or privilege, effected with public interest, which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. Gross Sales/Receipts includes the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another persons excluding discounts if determinable at the time of sale, sales return, excise tax, and value-added tax (VAT). Hotel includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients or guests. A hotel shall be considered as living quarters and shall have the privilege to accept any number of guests within its capacity to accommodate, and to serve food to guests therein. Motel includes any house or building, or portion thereof, in which any person or persons may be regularly harbored or received as transients or guests, and which is provided with common enclosed garage or individually enclosed garage where such transients or guests may park their motor vehicle. Lending Investor includes all person who make the practice or business of lending money for themselves or for other at interest. Lessor includes any person engaged in business of leasing or sub-leasing real property rented or offered for rent. Levy means an imposition or collection of an assessment, tax, tribute or fine. License/Permit is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. Lodging House includes any house or building or portion thereof in which any person or persons may be regularly harbored or received as transients for compensation. Taverns or inns shall be considered as lodging houses. Manufacturer includes every person who, for the purpose of sale or distribution to others and not his own use or consumption, by physical or chemical process: (1) alters the exterior, texture, or form, or inner substance of any raw material, or manufactured or partially manufactured product in such manner as to prepare it for a special use or uses to which it could not have been put in the original condition; (2) alters the quality of any such raw material, or manufactured or partially manufactured product so as to reduce it to marketable shape, or prepare it for any use or industry; or (3) combines any raw material, or manufactured or partially manufactured product with other materials or products of the same or of a different kind, in such manner to a special use or uses to which such material, or manufactured or partially manufactured products in its original condition could not have been put. Manufacturer of Cigars or Cigarettes includes those whose business is to make or manufacture cigar or cigarettes or both for sale, or who employ others to make or manufacture cigar or cigarettes for sale but the term does not include artisans or apprentices employed to make cigars or cigarettes from materials supplied by the employer, the latter being lawfully engaged in the manufacture of cigars and cigarettes. Manufacturer of Tobacco includes every person whose business is to manufacture tobacco or snuff, or who employs others to manufacture tobacco or snuff, whether such manufacture is by cutting, pressing, grinding, or rubbing raw or leaf tobacco, or otherwise preparing raw or leaf tobacco, or manufacture or partially manufacture tobacco and snuff, or putting up for consumption scraps, refuse, or stems of tobacco resulting from any waste by sifting, twisting, screening, or by any other means or process. Marginal Farmer/Fisherman refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family. Market Premises refers to any open space in the market compound; part of the market lot consisting of bare ground not covered by market building, usually occupied by transient vendors specially during market days. Mercantile Agency refers to any person engaged in the business of gathering information as to the financial standing, ability, or credit of persons engaged in business, and reporting the same to subscribers or to customers applying and paying therefore. Money Shop in an extension service of banking institution usually operating in the public markets, with authority to accept money for deposit and extend short-term loans for specific purposes. 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, loan mowers, bulldozers, graders, forklifters, amphibian trucks, and cranes if not used in public roads, vehicles which run only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes. Night Club includes any place or establishment selling to the public food and/or drinks and where customers are allowed to dance. Occupation means one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation. Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. Peddler means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same, whether a peddler is a wholesaler or a retailer of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Section. Person means every physical or moral, real or juridical and legal being, susceptible of rights and obligations, or of being the subject of legal relations. Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. Profession means a calling which requires the passing of an appropriate government board or bar examination, such as the practice of law, medicine, public accountancy, engineering, and many others. Professional Dancer includes any woman who dances in any of the establishments herein defined for a fee or remuneration paid directly or indirectly by the persons with whom she dances or by the operator. Professional Hostess includes any woman employed by any of the establishments herein defined to entertain guests at their table or to dance with them. Public Market refers to any place, building, or structure of any kind designated as such by the Sangguniang Panlungsod, excluding public streets, alleys, plazas, and parks, and the like. Real Estate Broker includes any person other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in expectation or promise of receiving compensation, (1) sells or offers for sale, buys or offers to buy, leased, or solicits for prospective purchasers, or negotiates the purchase, sale or exchange of real estate or improvements therein; (2) or negotiates loans on real estate; (3) leases or offers to lease or negotiates the sale, purchase or exchange of real estate or improvements thereon; (4) or shall be employed by or on behalf of the owner or owners of lots or other parcel of real estate at a stated salary, or commission, or otherwise, to sell such real estate or any parts thereof in lots or parcels. Real Estate Salesman means any natural person regularly employed by a real estate broker to perform in behalf of such broker any or all of the functions of a real estate broker. One set of character embrace within the above definition shall constitute person performing or attempting to perform the same as real estate broker. But the foregoing definition does not include a person who shall directly perform any of the acts aforesaid with reference to his own property, where such acts are performed in the regular course of or as an incident to the management of such property; nor shall they apply to persons acting pursuant to a duly executed power of attorney from the owner authorizing final consummation by performance of a contract conveying real estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or assignee in bankruptcy or insolvency, or to any person acting pursuant to the order of any court; nor to a trustee selling under a deed of trust. Real Estate Dealer includes any person engaged in the business or buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part time dealer in real estate, or as an owner of rented property or properties rented or offered to rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. Any person shall be considered as engaged in business as real estate dealer by the mere fact that he is the owner or sub-lessor of property rented or offered to rent for an aggregate amount of One Thousand (P1,000.00) Pesos or more a year. Repackers includes all persons who remove anything from the original container for repacking and selling the same at wholesale or retail. Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. Resident refers to natural persons who have their habitual residence in the City of Pagadian, wherein they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law fixes their residence to be in the City of Pagadian. Juridical persons are deemed residents of the City of Pagadian if their legal representation is established, or their principal functions are exercised within the territorial jurisdiction of the City of Pagadian. Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term also includes caterers. Retail Dealer in Fermented Liquor includes every person, except retailers of tuba, basi, and tapuy, who for himself or on commission sells or offers for sale fermented liquors in quantities of five (5) liters or less at any one time and not for resale. Retail Liquor Dealer includes every person except a retail dealer or vino, who for himself or on commission sells or offers for sale wine or distilled spirits other than denatured alcohol, in quantities of five (5) liters or less at any one time and not for resale. Retail Vino Dealer includes every person who for himself or on commission sells or offers for sale only domestic distilled spirits in quantities of five (5) liters or less at any one time and not for resale. Retail Tobacco Dealer includes every person who for himself or on commission sells leaf tobacco or offers the same for sale to any person except a registered dealer in leaf tobacco or a manufacturer of cigars, cigarettes or manufactured tobacco, but the term does not include a planter so far as it concerns the same of leaf tobacco of his own production. Revenue includes taxes, fees, and charges that the City collects and receives in the City Treasury for public purposes. Services means the duties, works or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. Stockbroker includes all persons whose business it is, for themselves as such brokers or for other brokers, to negotiate purchases or sales of stocks, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities but does not include underwriters for one or more investment companies as defined in the Investment Company Act. Dealer in Securities includes all persons who for their own account are engaged in the sale of stock, bonds, exchange, bullion, coined money, bank notes, promissory notes, or other securities. Tax means an enforced contribution, usually monetary in form, levied by the law making body any person and property subject to its jurisdiction for the precise purpose of supporting government needs. Vessel includes every type of boat, craft, and other artificial contrivance used, or capable of being used, as a means of transportation on water. Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by a vessel. Wholesale Dealer of Distilled Spirits and Wines comprehends every person who for himself or on commission sells or offers for sale wines and distilled spirits, in larger quantities than five (5) liters at any one time, or who sells or offers the same for sale for purpose of resale, irrespective of quantity. Whole Dealer of Fermented Liquor means any one who for himself or on commission sells or offers for sale fermented liquor or larger quantities than five (5) liters at any one time, or who sells or offers for sale such fermented liquors (excluding tuba, basi, tapuy and similar domestic liquors) for the purpose of resale regardless of quantity. Wholesale Dealer of Tobacco comprehends every person who for himself or on commission sells or offers for sale cigars, cigarettes, or manufactured tobacco in larger quantities than two Hundred (200) cigars, Eight Hundred (800) cigarettes or five (5) kilos of manufactured tobacco at any one time, or who sells or offers for sale the same for the purpose of resale, regardless of quantity. Retail Dealer of Tobacco comprehends every person who for himself or on commission sells or offers for sale not more than Two Hundred (200) cigars, not more than Eight Hundred (800) cigarettes, or not more than five (5) kilos of manufactured tobacco at any one time and not for resale. CHAPTER V. TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP SECTION 25. - Rate of Tax. A tax on the transfer of real property ownership computed at three-fourths of one percent (.75%) of the total consideration or of the assessed value, whichever is higher, is hereby imposed on the sale, donation, barter, or any other mode of transferring ownership or title to real property within the City of Pagadian. In the absence of a specific consideration, the assessed value of the property shall be used as the basis for determining the amount of the tax. Real Property, as used herein, refers only to lands, buildings, and machineries which are intended by the owner of the land or building for an industry or works which may be carried on in a building or on a piece of land and which tend directly to meet the needs of the said industry or works. Building refers to all kinds of structures more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil. SECTION 26. - Person Required to Pay the Tax. It shall be the duty of the buyer, donee, transferee or heir, to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed as regards to sale, barter, donation, or any other mode of transferring ownership or from the date the decedents death in the case of transfer by succession. SECTION 27. - Exemption. The sale, transfer or other disposition of real property pursuant to Republic Act No. 6657 shall be exempt from this Tax. SECTION 28. - Administrative Provisions. The City Register of Deeds shall, before, registering any deed, requires the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old declaration and issuing a new one in place thereof. Notary public shall furnished the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 29. - Penalty for Failure to Pay Tax. Failure to pay the tax provided for under this Chapter within the time fixed in Section 26 shall subject the taxpayer to a surcharge of twenty-five (25%) percent without interest. CHAPTER VI. TAX ON BUSINESS OF PRINTING AND PUBLICATION SECTION 71. - Permit Necessary for the Use of Cash Register. Business establishments duly authorized by the Bureau of Internal Revenue to use cash register in lieu of receipts and/or invoices shall, for the purpose of this Ordinance, be allowed to use the same, provided that they first secure a permit therefore from the City Treasurer with the approval of the City Mayor and provided that they comply with the following conditions and/or regulations: The cash register shall first be inspected and checked by the City Treasurer or his duly authorized representative and properly register with the Office of the City Treasurer; The reading and/or entries registered in the metering or registering device shall be duly recorded by the Office of the City Treasurer as of the date of inspection and/or registration, which shall be used as point of reference in the determination of the gross sales registered in such Cash Register for the purpose of this Ordinance; It shall be unlawful for any person, establishment, firm or corporation to use Cash Register not duly inspected and registered as herein required; No Cash Register shall be opened, tampered, rewinded or its metering or registering device adjusted without prior authority and inspected by the City Treasurer or his duly authorized representatives; and Cash Register shall be subject to inspection and verification by the City Treasurer or his duly authorized representative. SECTION 72. - Authority of the City Treasurer to Compromise. At any time after apprehension of a taxpayer for violation of any of the provisions of this Chapter, and before the corresponding complaint shall have been filed in the proper court, the City Treasurer may impose a compromise penalty of not less than Two Hundred (P200.00) Pesos nor more than Five Hundred (P500.00) Pesos. SECTION 73. - Penal Provision. Every violation of the provisions of this Chapter shall be punishable by a fine of not less than Six Hundred (P600.00) Pesos nor more than One Thousand (P1,000.00) Pesos, or imprisonment of not more than six (6) months, or both such fine and imprisonment at the discretion of the Court. CHAPTER XIV. MISCELLANEOUS FEES AND CHARGES SECTION 74. - Fees and Charges for Services Rendered. There shall be paid to the City Treasurer the following fees for permits that may be issued other than those enumerated under Section 64 hereof, or charges for services that may be rendered by the various departments of the City Government, in accordance with the rates indicated hereunder, viz: Permit Fee Registration Fees: 1. For bicycles, per unit, per annum, exclusive of number plates and stickers which shall be issued at cost. P30.00 2. For carts and sledges, per unit, per annum, exclusive of number plates and stickers which shall be issued at cost. 50.00 3. Calesas or Tartanillas, per unit, per annum, exclusive of number plates and stickers which shall be issued at cost. 70.00 For Large Cattle: SECTION 75. - Permit Fee. Unless otherwise specified in this Ordinance, the rate of a fee relative to the issuance of a permit which shall be required of an individual or any juridical entity before the same shall engage in any business or pursue any occupation or calling or cause any activities to be undertaken under the provisions of this Ordinance is fixed at Fifty (P50.00) Pesos. SECTION 76. - Penalties for Violation. Any person engaging in any activity or enjoying any privilege for which a permit is required under this Chapter, and who fails or refuses to pay the corresponding permit and other regulatory fees shall suffer penalty by a fine of not less than Two Hundred (P200.00) Pesos nor more than Five Hundred (P500.00) Pesos or imprisonment of not more than thirty days, or both such fine and imprisonment at the discretion of the court. CHAPTER XV. FISHERY RENTALS OR FEES SECTION 77. - Application or Coverage. The right to engage in fishing within the municipal waters of the City of Pagadian shall be governed by the provisions of this Chapter, in conjunction with other operative laws and regulations on municipal fisheries. SECTION 78. - Municipal Waters. For purposes of this Chapter, the term "municipal waters" shall include not only streams, lakes, and tidal waters included within the territorial jurisdiction of the City of Pagadian, not being the subject of private ownership, and not comprised within national parks, public forests, timber lands, forest reserves, or fishery reserves, but also marine waters included between two lines drawn from points where the boundary lines of the City touch the sea at low tide. SECTION 79. - Mayor's Permit: Fishery Grant. It shall be unlawful for any person, association or corporation to take or catch fish or other aquatic products by means of nets, traps, or other fishing boats or vessels three tons or less, without first securing the necessary permit issued for the purpose by the City Mayor. It shall likewise be unlawful for any person, association or corporation to operate fishponds, fish corrals or oyster culture beds, or to take or catch bangus fry or fry of other species for propagation within the jurisdiction of the City of Pagadian without first securing a municipal grant therefore conferred as provided by law and this Chapter. SECTION 80. - Persons Liable for Fishing or Fishery Privilege. The following are, under this Chapter, eligible for fishing or fishery privileges: Citizens of the Philippines Cooperatives, partnerships, association or corporations duly registered or incorporated under the laws of the Philippines and authorized to transact business in the Philippines and at least sixty (60%) Percent of whose capital stock belongs wholly to citizens of the Philippines. It shall be unlawful for persons, cooperatives, partnerships, associations or corporations not qualified by law and this Ordinance for the effect to engage personally or through other persons fishing or catching or collecting aquatic in the municipal waters of the City of Pagadian. SECTION 81. - Division and Qualification of Municipal Waters. For purposes of operating fishponds, fish corrals or oyster culture beds, or of taking or catching bangus fry or fry of other species for propagation, the municipal waters within the jurisdiction of the City of Pagadian shall be divided and classified as follows: For the erection of fish corrals in the sea. Zone I. From Dumagoc to the Southwest to boundary of Pagadian City and Dumalinao, containing an area of approximately Five Hundred Ninety Five Thousand (595,000) square meters, more or less, bounded on the South by Illana Bay; on the East by Illana Bay and Zone VII; on the Southwest, West and North, by Zone III and the municipal boundary of Dumalinao and the City of Pagadian. The minimum annual rental shall be Fifteen Thousand (P15,000.00) Pesos. Zone II. Contains an area of approximately Four Hundred Forty One Thousand (441,000) square meters, more or less, bounded on the North by Zone IV; on the West by Zone VII and Illana Bay; on the South by Illana Bay; and on the East by the municipal boundary of the City of Pagadian and Labangan. (From White Beach to the East to boundary of Labangan and the City of Pagadian). The minimum annual rental shall be Ten Thousand (P10,000.00) Pesos. For the Operation of Oyster Culture Beds. Zone III. Contains an area of approximately Six Hundred Ten Thousand Seven Hundred Ninety (610,790) square meters, more or less, bounded on the South by Zone I; on the Southwest by the municipal boundary of Dumalinao and the City of Pagadian; on the North and West by Zone V; and on the East by Zone VII. The minimum annual rental shall be Five Thousand (P5,000.00) Pesos. Zone IV. Contains an area of approximately Five Hundred Six Thousand (506,000) square meters, more or less, bounded on the North by Zone VI; on the East by the municipal boundary of the City of Pagadian and Labangan; on the South by Zone II; and on the West by Zone VII. Five Thousand (P5,000.00) Pesos shall be the minimum annual rental. For the Catching of Bangus Fry and Fry of Other Species. Zone V. Contains an area of approximately Six Hundred Twenty One Thousand Nine Hundred Fifty (621,950) square meters, more or less, bounded on the North, West, and Southwest by the boundary of Dumalinao and the City of Pagadian; on the Northeast by Zone VII; and on the South by Zone III. The minimum annual rental shall be Fifteen Thousand (P15,000.00) Pesos. Zone VI. Contains an approximate area of Four Hundred Seventy Three Thousand (473,000) square meters, more or less, bounded on the North by residential lots on Kawit Beach, Kawit, Muricay, and Tawagan Creek; on the South by Zone IV; and on the West by Zone VII. The minimum annual rental shall be Ten Thousand (P10,000.00) Pesos. Government Bangus Fry Reservation Area. Zone VII. Contains an approximate area of Two Hundred Forty Seven Thousand Four Hundred Thirty (247, 430) square meters, more or less, bounded on the South by Illana Bay; on the West by Zone I, III and V; on the East by Zone II, IV, and VI; and on the North by the districts of Santa Lucia, San Pedro, Kawit and White Beach. SECTION 82. - Exclusive Fishery Privileges. Operating fish corrals, oyster culture beds, or the catching of bangus fry or fry of other species for propagation shall be considered as exclusive fishery privileges which shall be granted always to the highest bidder in public bidding held in accordance with the provisions of this Ordinance. Grants for the exclusive privilege to erect fish corrals, construct or operate fishponds or oyster culture beds, or take or catch bangus fry or fry of other species for propagation, shall be for a period not exceeding five years, subject to the previous approval of the Secretary of Agriculture and Natural Resources. SECTION 83. - Application for Exclusive Fishery Privileges. All applications for any exclusive fishery privilege mentioned in the preceding Section shall be made on official forms to be prescribed by the Sangguniang Panlungsod of the City of Pagadian. SECTION 84. - To Whom To Submit Applications. All applications for exclusive fishery privilege shall be submitted to the City Mayor. Upon receipt of the application, the City Mayor, shall satisfy himself that the license applied for will not prejudice public interest, and that the portion or area applied for is not covered by any subsisting lease. SECTION 85. - Committee on Auction. A committee on auction is hereby created to be composed of the City Treasurer as Chairman and two (2) members of the Sangguniang Panlungsod as Members. In the composition of the committee, the Office of the City Treasurer should be represented by the City Treasurer himself and the two (2) members are entirely within the discretion of the Sangguniang Panlungsod. SECTION 86. - Publication of Notice. The committee on auction shall cause to be published in any local newspaper for three (3) consecutive issues, the first of which shall be not less than fifteen (15) days before the date of the auction, notice for sealed bids for exclusive fishery privileges in areas or zones of the municipal waters available for erecting fish corrals, or construction or operating fishponds or oyster culture beds, or taking or catching bangus fry or fry of other species for propagation. The notice calling for sealed bids for the exclusive privilege mentioned in this Ordinance shall specify the time and place of the auction, the amount to be deposited before an individual or entity is entitled to participate, the procedure to be followed by the committee on auction before any exclusive privilege is granted, and the bond as guarantee of good faith and for the satisfactory compliance with the terms of the lease or grant. The bond shall be in cash, in an amount equivalent to two (2) years rental. SECTION 87. - Issuance of Individual License in Case No Bidders Opt to Lease Fishing Zones. If after two (2) notices for the grant of exclusive fishery rights through public bidding not one interested bidder opt to lease any fishing zone within the municipal waters, the Sangguniang Panlungsod is authorized to grant the privilege of erecting fish corrals, operating oyster beds, or catching bangus fry or fry of other species within a definite area or portion of the municipal waters to individuals upon payment of license fees therefore at the rates not exceeding those fixed hereunder: Annual Fee Fish Corrals Erected in the Sea Less than 3 meters deep P30.00 3 meters deep or more but less than 5 meters 60.00 5 meters deep or more but less than 8 meters 200.00 8 meters deep or more but less than 10 meters 360.00 10 meter deep or more but less than 15 meter 500.00 15 meters deep or more 800.00 Operation of Oyster Culture Beds Per Hectare or fraction thereof 10.00 Catching Bangus Fry or Fry of Other Species Less than 1,000 square meters 500.00 1,000 sq. m. or more but less than 2,000 sq. m. 800.00 2,000 sq. m. or more but less than 4,000 sq. m. 1,500.00 4,000 sq. m. or more but less than 6,000 sq. m. 2,200.00 6,000 sq. m. or more but less than 8,000 sq. m. 3,000.00 8,000 sq. m. or more 4,000.00 Fish Corrals in Inland Fresh Waters Less than 500 square meters 100.00 500 sq. m. or more but less than 1,000 sq. m. 200.00 1,000 sq. m. or more but less than 5,000 sq. m. 360.00 5,000 sq. m. or more but less than 10,000 sq. m. 500.00 10,000 sq. m. or more 800.00 SECTION 88. - Permits or Licensees for Non-Exclusive Privilege of Catching Fish. The non-exclusive privilege of taking or catching fish in the municipal waters of the City of Pagadian for commercial purposes, with the use of nets, traps, and other fishing gears, shall be granted under ordinary permit or license issued by the City Mayor, to any person, association or corporation qualified under Section 4 of this Ordinance, upon payment of the corresponding fees at the rates fixed hereunder, viz: Annual Fee a. Without the use of fishing boats P50.00 b. With the use of One (1) fishing boat 100.00 c. With the use of Two (2) fishing boats 200.00 Provided, that fish nets to be used should not be less than 2.99 centimeters from knot to knot when stretched; Provided, Further, that no other fee shall be collected from fisheman duly licensed by another municipality unless the license fee paid by them in the municipality is less than that prescribed above, in which case the difference between the two (2) annual fees may be collected; Provided, furthermore, that fishing boats of more than three (3) tons gross weight and fishermen licensed by the National Government shall not be subject to the requirements of this Ordinance, especially the payment of City License Tax or charge; Provided, further, that residents of the City who have not been granted license or permit for commercial fishing shall be allowed to fish in the municipal waters of the City of Pagadian for their home consumption; and Provided, Finally, that it shall be beyond the power of the City of Pagadian to impose license or permit for the privilege of gathering marine mollusca or the shells thereof, for pearling boats and pearl divers; or the culture of fishery or aquatic products within Two Hundred (200) meters from any fish corral operated under exclusive privilege granted by the City of Pagadian in accordance with the provisions of this Ordinance. Licenses or permits issued under this Section shall be valid only during the year in which they are issued. SECTION 89. - Restrictions. Licenses or permits issued, or contracts executed under this Ordinance shall contain provisions for the effect that: a. No fish corrals shall be constructed within Two Hundred (200) meters from fresh water fisheries, unless they belong to one and the same grantee, and in no case shall fish corrals be less than Sixty (60) Meters apart, unless previously approved by the Secretary of Agriculture and Natural Resources or his duly authorized representative. b. Fish corrals shall be entirely opened during closed season periods established by the Secretary of Agriculture and Natural Resources for the free passage of fishes to enable a considerable number x x x x x x x x x x x x x x x the spawning grounds. c. Nothing in the license shall be x x x x x x x x x x x x x x x x x x x x licensee, grantee, or permittee to obstruct x x x x x x x x x x x x x x x x x x x privilege. d. x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x . e. The licensee assumes full responsibility for any and all acts of his agents and employees of the contractors connected with his fishing operations. f. No fishing within the municipal waters of the City which uses explosives, obnoxious or poisonous substances, electricity, muro-ami, and other deleterious methods of fishing shall be allowed. g. Failure to pay any fee when due, or to furnish the bond prescribed in the permit, contract or regulations, shall be sufficient cause for the cancellation of the license, permit or contract. SECTION 90. - Penalties. Any person found violating any of the provisions of this Chapter shall be punished, for each offense, by a fine of One Thousand (P1,000.00) Pesos, or imprisonment of Six (6) months, or both such fine and imprisonment at the discretion of the Court. CHAPTER XVI. PUBLIC MARKETS AND SLAUGHTERHOUSE SECTION 91. - Public Market, Established. There shall be established and maintained the following public markets and slaughterhouse in the City of Pagadian, to wit: Santa Lucia Public Market Santiago Shopping Center Dumagoc Slaughterhouse Public markets shall be those which have been designated by the Sangguniang Panlungsod and which shall be under the immediate control, supervision, and administration of the City Mayor, and their form and extension shall be shown on the maps on file in the Office of the City Engineer or may hereinafter be adopted by the Sangguniang Panlungsod. SECTION 92. - Market Fees on Fixed Rentals. Market fees and rentals charged for the occupation of booths, spaces, stalls, tables, and tiendas in the public markets of the City of Pagadian shall be fixed at a minimum rate of Fifty Centavos (P0.50) per square meter daily. SECTION 93. - Market Entrance Fees. There shall be collected a market entrance fee from all transient vendors of any commodity or merchandise brought into the public markets or their surrounding premises or in any other place within the territorial limits of the City of Pagadian, for sale on the basis of weight, bundle, sack, can, cartload, or any other convenient unit of measure, as follows: Fresh Fish First Class, Per Kilo 0.14 Second Class, Per Kilo 0.12 Third Class, Per Kilo 0.10 Meat (Dressed) Large Cattle, Per Kilo xxx xxxxxxxxxxxxxxxxx xxx xxxxxxxxxxxxxxxx Chicken, Per Head 0.20 Fruits, Per Kilo 0.08 Vegetables and Root Crops, Per Kilo 0.07 Other Agricultural Products, Per Kilo 0.07 SECTION 94. - Sanitary Permit Fees. No person, partnership, firm, association or corporation engage in the buy and sell of the following goods, merchandise and/or foodstuffs shall be allowed to sell and transport the same without being actually inspected by a Sanitary Inspector to determine their fitness for human consumption in line with the sanctions mandated in the Code of Sanitation of the Philippines and the corresponding fees paid therefore: a. Fresh or Iced Fish, Per Kilo 0.16 b. Fresh or Iced Meat, Per Kilo 0.17 c. Dried Fish, Per Kilo 0.07 d. Salted Fish, Per 20 Liter Tin Can 0.35 e. Cooked or Roasted Meat or Fish, Per Kilo 0.25 SECTION 95. - Payment of Fees. All market fees or rentals, market entrance fees, and other fees shall be paid in advance before any person can sell, or offer to sell, any commodity or merchandise within the public markets or their premises. Permanent vendors, however, may be allowed to pay their fees until 8:00 o'clock in the morning of the same day. Market fees or rentals for fixed booths, stalls or tables occupied by permanent vendors shall be paid either daily or monthly, at the option of the vendors. Those paid monthly are due and payable within the first twenty (20) days of the month in which they are due. SECTION 96. - Specific Violations Any person occupying or using space in the public markets without first paying the fees or rentals herein provided shall be subject to the payment of market fees in an amount equivalent to three times as much as the regular rate for the space so occupied. Any person occupying more space than what is duly leased to him shall pay double the regular rate of such extra space; and any person who fails to pay the monthly rent within the time fixed herein shall pay a penalty of Twenty-Five (25%) Percent of the rate due. The lease contract of any person found habitually incurring the foregoing violations shall be cancelled. SECTION 101. - Application. The provisions of Chapter IV. Book II of Republic Act No. 7160 and the remedies provided therein may be resorted to as far as their nature permits, for the collection of any delinquent tax, fee or other charges imposed under this Ordinance. CHAPTER XVIII. PENAL PROVISIONS SECTION 102. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX. In addition to such fine and imprisonment, the establishment of the offender shall be closed by the City Mayor and his licensed or permit revoked and cancelled. CHAPTER XIX. REPEAL, SEPARABILITY AND EFFECTIVITY SECTION 103. - Repealing Clause. All Ordinances or parts thereof which are inconsistent with any of the provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 104. - Separability Clause. If for any reason or reasons, any part or provision of this Ordinance shall be held to be inconsistent with any of the provisions of the Local Government Code of 1991 or invalid, other parts or provisions hereof which are not affected thereby continue to be in full force and effect. SECTION 105. - Effectivity. - This Ordinance shall take effect upon approval. ENACTED AND APPROVED by the Sangguniang Panlungsod of Pagadian City during its 3rd Regular Session held on January 18, 1993.