ORDINANCE NO: 2009-279 Sponsored by: Committee on Ways and Means "AN ORDINANCE ADOPTING THE REVISED REGULATIONS AND GUIDELINES FOR THE LEVY, ASSESSMENT, COLLECTION AND PAYMENT OF TAXES, FEES, CHARGES AND OTHER IMPOSITIONS FOR SERVICES RENDERED WITHIN THE TERRITORIAL JURISDICTION OF THE CITY OF PAGADIAN" Be it ordained by the Sangguniang Panlungsod (9th City Council) of the City of Pagadian, that: CHAPTER 1 - GENERAL PROVISIONS Article A. Short Title and Scope Section 1A.01. Short Title. - This ordinance shall be known as "The Revised Pagadian City Revenue Code of 2008." Section 1A.02. Scope and Application. - This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the jurisdiction of this City. Article B. Construction of Provisions Section 1B. 02. 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.03. Rules and Regulation. - 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 refers 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 (CBBE) 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 corporation, 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, 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 city, not being the subject of private ownership and not comprised with 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 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) cities 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 the 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 rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the 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 2 - CITY TAXES Article A. Real Property Tax Section 2A.01. Imposition of the Basic Real Property Tax. - There is hereby levied an annual ad valorem at the rate of One and One Half (1.50%) Percent of the assessed value of real property, such as lands, buildings, machinery and other improvements affixed or attached to real property located in this city. Section 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF). - There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to the basic real property. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF). Section 2A.03. Exemptions. - The following are exempted from payment of the basic real property tax and the SEF tax; a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; d) All real property owned by duly registered cooperatives as provided for under RA 6938; and e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. Section2A.04. Time of Payment. - The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same, may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31: the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior year's delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. Section 2A.05. Tax Discount for Advanced and Prompt Payment. - If the basic real property and additional SEF tax are paid on or before the deadlines as provided for in Section 2A.04 of this Code, the taxpayer shall be entitled to a discount of ten percent (10%). If the above mentioned taxes are paid in full before January 1, the taxpayer shall be entitled to twenty percent (20%) tax discount. The above mentioned discount shall only be granted to properties without any delinquency. Section 2A.06. Collection and Distribution of Proceeds. - The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect al taxes on real property located in the barangay: Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: a) Seventy percent (70%) shall accrue to the General Fund of the City; b) Thirty percent (30%) shall be distributed among the component barangays of the city where property is located in the following manner: 1) Fifty percent (50%) shall accrue to the barangay where the property is located. 2) Fifty percent (50%) shall accrue equally to all component barangays of this city. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of additional one percent (1%) SEF tax shall be automatically released to the city school board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the city school board. Section 2A.07. Administrative Provisions. - a) On the collection of the Real Property Tax: 1) Assessor to Furnish Treasurer with Assessment Roll. The City Assessor shall prepare and submit to the City Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. 2) Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of any other tax levied under this Article, post the notice of the dates when tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks 3) Payment Under Protest. a. No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax with the City Treasurer who shall decide the protest within sixty (60) days from receipt. b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Section 2A.07 of this Code. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60) day period prescribed in subparagraph a., the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4) Repayment of Excessive Collection. When as assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer, may within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5) Notice of Delinquency in the Payment of the Real Property Tax. a. When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the city. b. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests, and penalties may be made in accordance with Section 2A.09 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. 6) Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other levied under this Article, the city may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7) City Government's Lien. The basic real property tax and any other tax levied under this Article constitutes alien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. 14) Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the City. 15) Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16) Collection of Real Property Tax Through the Courts. The City Government may enforce the collection of the basic real property tax or any tax levied under this Article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in subsection (c) 21 of Section 2A.08 a. The City Treasurer shall furnish the City Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city, the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sough to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed ten Thousand Pesos (P10,000.00) the competent court is the City Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the City where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the City where the property is situated. c. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons. 17) Action Assailing Validity of Tax Sale. No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein having been impaired 18) Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession tom real property, the court may motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19) Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. b) Special Provisions: 1) Condonation or Reduction of Real Property Tax and Interest. In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city affected by the calamity. 2) Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. 3) Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4) Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. 5) Fees in Court Actions. As provided for in Section 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer shall be exempt from the payment of court and sheriff's fees. 8) Sale and Forfeiture Before Effectivity of this Code. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected, before the effectivity of this Code shall be governed by the provisions of applicable ordinance or laws then in force. Section 2A.08. Interests on Unpaid Real Property Tax. - Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Section 21.05, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. Section 2A.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. - Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property 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 by imprisonment of no less than one (1) nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. The same penalty shall be imposed upon any officer charged of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five hundred pesos (P500.00) nor more than Five thousand pesos (5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. Section 2A.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals. - Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five hundred pesos (500.00) nor more than Five thousand pesos (5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and punishment, at the discretion of the court. Section 2A.11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction. - The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One thousand pesos (1,000.00) nor more than Five thousand pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. Article B. Tax On Idle Lands Section 2B.01. Idle Lands, Coverage. - For purposes of real property tax collection, idle lands shall include the following: a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. b) Lands, other than agricultural, located in the city, more than One thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, the individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. Section 2B.02. Imposition of Tax. - There is hereby levied an annual tax on idle lands at the rate of Five (5%) Percent of the assessed value of the property which shall be in addition to the Basic Real Property Tax. Section 2B.03. Exemptions. - The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majuere, civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed. Section 2B.04. Collection and Accrual of Proceeds. - The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue the General Fund of the city. Section 2B.05. Listing of Idle Lands by the Assessor. - The City Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. Article C. Special Levy on Lands Section 2C.01. Special Levy; Its Meaning. - Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government. Section 2C.02. Imposition of Levy. - A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the city at a rate of (not exceeding sixty percent (60%) the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. Section 2C.03. Exemptions. - The special levy shall not apply to lands owned by: a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person. b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes: and c) Duly registered cooperatives as provided for under RA 6938. The special levy shall not also apply to the remainder of the land portions of which have been donated to the city for the construction of such projects or improvements. Section 2C.04. Time of Payment. - The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy. Section 2C.05. Collection and Accrual of Proceeds. - Collection of special levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City. Section 2C.06. Administrative Provisions. - a) Ordinance Imposing a Levy. The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The ordinance shall likewise specify the appropriate penalty for noncompliance or violations of the provisions of the said ordinance. b) Publication of Proposed Ordinance Imposing Special Levy. Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. c) Fixing the Amount of Special Levy. The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing a special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. d) Taxpayer's Remedies Against Special Levy. Any owner of real property affected by a special levy or any person having legal interest therein may, within sixty (60) days from the date of written notice of assessment of the special levy, appeal to the City Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal. Article D. Socialized Housing Tax Section 2D.01. Definition. - When used in this article: a) Socialized housing refers to housing programs and projects covering houses and lots or homelots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. b) Urban Areas refers to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. Section 2D.02. Exemptions. - The following are exempted from the socialized housing tax: a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform Law. b) Those actually used for national defense and security of the state; c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the Local Government Units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax. d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. Section 2D.03. Imposition of Tax. - There is hereby imposed a Socialized Housing Tax at the rate of One-Half (0.05%) Percent on the assessed value on lands in urban areas in excess of Fifty Thousand (PhP50,000.00) Pesos. Section 2D.04. Collection and Accrual of Proceeds. - The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the city. Section 2D.05. Administrative Provisions. - The City Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000.00). For purposes of collection, the City Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. Article E: Tax On Transfer Of Real Property Ownership Section 2E.01. Imposition of Tax. - There is hereby levied a tax on the sale, donation, or barter, or on any other mode of transferring ownership or title of real property at the rate of seventy-five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary value consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market value enacted by the Sangguniang Panlungsod. Section 2E.02. Exemptions. - The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax. Section 2E.03. Time of Payment. - It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the City Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. Section 2E.04. Administrative Provisions. - (a) The Register of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. b) Notaries Public shall furnish 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. Article F. Tax on Printing and Publication Section 2H. 02. Issuance of Permit. - Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the City Mayor, pursuant to the procedural guidelines embodied in the Mines Administrative Order No. MRD-27, series of 1980, the applicable provisions of which are hereby adopted as an integral part of this ordinance.. Section 2H.03. Exemptions. - Any government agency that has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of governmental projects within the city, shall be exempt from the payment of the tax herein prescribed. Section 2H.04. Time and Place of Payment. - The tax shall be due and payable in advance to the City Treasurer or his duly authorized representative before the materials are extracted. Section 2H.05. Surcharge for Late Payment. - Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharges to be paid at the same time and in the same manner as the tax due. Section 2H.06. Interest on Unpaid Tax. - In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the date until the tax is fully paid but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Section 2H.07. Sharing of Proceeds. - The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: a) City Government, Sixty (60%) Percent; b) Barangay where the sand, and other quarry resources are extracted, Forty (40%) Percent. Article I. Professional Tax Section 2I.01. Imposition of Tax. - There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred (P300.00) Pesos. Section 2I.02. Coverage. - Professionals who passed the bar examinations, or any board or other examinations conducted by the Professional Regulation Commission (PRC) shall be subject to the professional tax. Section 2I.03. Exemption. - Professionals exclusively employed in the government shall be exempt from the payment of this tax. Section 2I.04. Payment of the Tax. - The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Section 2I.05. Time of Payment. - The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the City Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. Section 2I.06. Place of Payment. - Every person legally authorized to practice his profession in this province shall pay to the city where he maintains his principal office in case he practices his profession in several places. Section 2I.07. Administrative Provisions. - (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax or fee for the practice of such profession. b) The City Treasurer before accepting payment of the tax, shall require the presentation of the valid Professional Licenses issued by the Professional Regulation Commission (PRC). c) Any individual or corporation employing a person subject to the professional tax shall: 1. Require payment by that person of the tax on his profession before employment and annually thereafter. 2. Submit a list of professionals under his/her employ to the Office of the City Mayor including the following information on or before the last day of March of every year: i. Name of Professional ii. Profession iii. Amount of Tax Paid iv. Date and Number of Official Receipt v. Year Covered and Place of Payment Failure to submit the certified list herein required shall subject the person, association, organization, partnership, or corporation thereof to a penalty of Fifty (P50.00) Pesos per month of delay or fraction thereof. d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, book of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. Article J. ` on Admission Section 2J.01. Definitions. - When used in this Article: a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun. b) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by viewing the show or performances. Section 2J.02. Imposition of Tax. - There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission fees. Section 2J.03. Manner of Computing Tax. - In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. Section 2J.04. Exemption. - The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. Exemption does not apply if admission fee is collected. Section 2J.05. Time and Place of Payment. - The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the City Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. Itinerant operators/sponsors/promoters of similar modes of amusement will be required to deposit with the City Treasurer an amount equivalent to Fifty Percent (50%) of the projected sales of tickets and the balance of the tax due shall be paid immediately after the last full show or performance. Section 2J.06. Administrative Provisions. - (a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from the admission fees during the preceding month. b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only be opened in the presence of a representative from the Office of the City Treasurer. c) Registration of Tickets. All admission tickets which shall be sold to the public must first be registered with the Office of the City Treasurer and shall be stamped with the seal of said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. d) Verification of Tickets. The City Mayor or City Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. Article K. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in, Certain Products Section 2000.01. Imposition of Tax. - There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, and other products as may hereafter be determined by the Sangguniang Panlungsod, to sales outlets, or consumers, whether directly or indirectly, within the city in the amount of Five Hundred Pesos (P500.00) for 8 wheelers or less and Seven Hundred Pesos (P700.00) for 10 wheelers and above, plus cost of sticker. Section 2000.02. Exemption. - The manufacturers, producers, wholesalers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddlers tax in the sale of any merchandise or article of commerce imposable by the city. Section 2000.03. Time and Place of Payment. - The tax imposed in this Article shall accrue on the first day of January and shall be paid to the City Treasurer within the first twenty (20) days of January. Section 2000.04. Surcharge for Late Payment. - Failure to pay the levied tax on time shall be subject 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 2000.05. Interest on Unpaid Tax. - In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of Two Percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. bb) Peddler means any person who, either for himself or on commission, travels from one place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesaler 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. cc) 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. dd) Professional Hostess includes any woman employed by any of the establishments herein defined to entertain guests at their table or to dance with them. ee) 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. ff) Real Estate Broker includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in the expectation or promise of receiving compensation: (1) sell or offers for sale, buys or offers to buy, lists, or solicits for prospective purchasers, or negotiate the purchase, sale or exchange of real estate or improvements therein; (2) or negotiates loans on real estate; (3) or 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 parcels or real estate at a stated salary, on commission or otherwise to sell such real estate of any part 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 act of character embraced within the above definition shall constitute the 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 of buying, selling, exchanging, leasing, or renting property as principal and holding himself out as a full or part time dealer in real estate, or an owner of rented property or properties rented or offered for rent in an aggregate amount of One thousand Pesos (P1,000.00) 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 for rent in an aggregate amount of One thousand Pesos (P1,000.00) or more a year. gg) 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 a rectifier and as being engaged in the business of rectifying. hh) Repackers includes all persons who remove anything from the original container for repacking and selling the same at wholesale or retail. ii) Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term include caterers. jj) Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold; kk) Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale ll) Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water; mm)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 vessel; nn) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. Section 2L.02. Imposition of Tax. - There is hereby imposed on the following persons who establish, operate, conduct or maintain their respective business within the City a graduated business tax in the amount 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 Amount of Tax for the Preceding Calendar Year Per annum Less than 10,000.00 247.50 15,000.00 or more but less than 15,000.00 330.00 20,000.00 or more but less than 30,000.00 660.00 30,000.00 or more but less than 40,000.00 990.00 40,000.00 or more but less than 50,000.00 1,237.50 50,000.00 or more but less than 75,000.00 1,980.00 75,000.00 or more but less than 100,000.00 2,475.00 100,000.00 or more but less than 150,000.00 3,300.00 150,000.00 or more but less than 200,000.00 4,125.00 200,000.00 or more but less than 300,000.00 5,775.00 300,000.00 or more but less than 500,000.00 8,250.00 500,000.00 or more but less than 750,000.00 12,000.00 750,000.00 or more but less than 1,000,000.00 15,000.00 1,000,000.00 or more but less than 2,000,000.00 20,625.00 2,000,000.00 or more but less than 3,000,000.00 24,750.00 3,000,000.00 or more but less than 4,000,000.00 29,700.00 4,000,000.00 or more but less than 5,000,000.00 34,650.00 5,000,000.00 or more but less than 6,500,000.00 36,562.50 6,500,000.00 or more Fifty-Six & One-Fourth (56.25%) Percent of One (1%) Percent The preceding rates shall apply only to 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 Article. b) On wholesalers, distributors, dealers or retailers in any article of commerce of whatever kind or nature in accordance with the following schedules: Amount Gross Sales/ Receipts Amount of Tax for the Preceding Calendar Year Per Annum Less than 1,000.00 P 27.00 1,000.00 or more but less than 2,000.00 49.50 2,000.00 or more but less than 3,000.00 75.00 3,000.00 or more but less than 4,000.00 108.00 4,000.00 or more but less than 5,000.00 150.00 5,000.00 or more but less than 6,000.00 181.50 6,000.00 or more nut less than 7,000.00 214.50 7,000.00 or more but less than 8,000.00 247.50 8,000.00 or more but less than 10,000.00 280.50 10,000.00 or more but less than 15,000.00 330.00 15,000.00 or more but less than 20,000.00 412.50 20,000.00 or more but less than 30,000.00 495.00 30,000.00 or more but less than 40,000.00 660.00 40,000.00 or more but less than 50,000.00 990.00 50,000.00 or more but less than 75,000.00 1,485.00 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 2,805.00 150,000.00 or more but less than 200,000.00 3,630.00 200,000.00 or more but less than 300,000.00 4,950.00 300,000.00 or more but less than 500,000.00 6,600.00 500,000.00 or more but less than 750,000.00 9,900.00 750,000.00 or more but less than 1,000,000.00 13,200.00 1,000,000.00 or more but less than 2,000,000.00 15,000.00 2,000,000.00 or more Seventy-Five (75%) Percent of One (1%) Percent The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers provided in this Article. c) On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate of not exceeding one-half (1/2) of the rates prescribed under subsections (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 purpose 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), and (b) of this Article. d) On contractors and other independent contractors, in accordance with the following schedule: Gross Sales/Receipts Amount of Tax for the Preceding Calendar Year Per Annum Less than 5,000.00 P 41.25 5,000.00 or more but less than 10,000.00 92.40 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 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 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more Seventy-Five (75%) Percent of One (1%) Percent provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. For purposes of this section, the tax on general engineering, general building, and specialty contractors shall initially be based on the total contract price, payable in equal annual installments within the project term. Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the preceding calendar years and the deficiency tax, if there be any, shall be collected as provided in this Code or the excess tax payment shall be refunded. e) On banks and other financial institutions, at the rate of seventy-five percent (75%) of one percent (1%) of the gross receipts of the preceding calendar year derived from the 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 plus an annual permit fee equivalent to Ten Percent (10%) of the Tax per Annum. All other income and receipts not herein enumerated shall be excluded in the computation of the tax. f) The same rates of graduated taxes, viz.: Gross Sales/ Receipts Amount of Tax For the Preceding Calendar Year Per Annum Less than 5,000.00 P 41.25 5,000.00 or more but less than 10,000.00 92.40 10,000.00 or more but less than 15,000.00 156.75 15,000.00 or more but less than 20,000.00 247.50 20,000.00 or more but less than 30,000.00 412.50 30,000.00 or more but less than 40,000.00 577.50 40,000.00 or more but less than 50,000.00 825.00 50,000.00 or more but less than 75,000.00 1,320.00 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 2,970.00 150,000.00 or more but less than 200,000.00 3,960.00 200,000.00 or more but less than 250,000.00 5,445.00 250,000.00 or more but less than 300,000.00 6,930.00 300,000.00 or more but less than 400,000.00 9,240.00 400,000.00 or more but less than 500,000.00 12,375.00 500,000.00 or more but less than 750,000.00 13,875.00 750,000.00 or more but less than 1,000,000.00 15,375.00 1,000,000.00 or more but less than 2,000,000.00 17,250.00 2,000,000.00 or more Seventy-Five (75%) Percent of One (1%) Percent provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00 are hereby imposed on the businesses hereunder enumerated: 1. Restaurants, cafes, cafeterias, carenderias, eateries, food caterers, ice cream and other refreshment parlors, and soda fountain bars; 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, and other similar establishments. 3. Commission agents; 4. Lessors, dealers, brokers of real estate; 5. Travel agencies and travel agents; 6. 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. Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P17,250.00. g) On peddlers engaged in the sale of any merchandise or article of commerce, at the following rates: Permit Fee Annual Tax 1) Carried on trucks or any other vehicle P 250.00 P 150.00 2) Carried on Tricycles 200.00 120.00 3) Carried on carts or carretelas 150.00 90.00 4) Carried on bicycles or pedicabs 100.00 90.00 5) Carried on person 50.00 60.00 Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers, enumerated under Section 141 of RA 7160 shall be exempt: from the peddlers tax herein imposed. The tax herein imposed shall be payable within the 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. However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under paragraph (b), Article 2L.01 of this Ordinance. b) Sales Allocation: All sales made in 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. 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. In case where there is a factory, project office, plant or plantation in pursuit of business, thirty percent (30%) of 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. 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. 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 the other independent contractors, the term production shall refer to the costs of projects actually undertaken during the tax period. 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. 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 the 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. All sales made the factory, project office, plant or plantation located in this city shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this city. In case there is no branch or sales office or warehouse in this city, but the principal office is located herein, the sales made in the dais factory shall be taxable by this city along with the sales made in the principal office. c) Port of Loading - the city or municipality where the port of loading is located shall not levy and collect the tax imposable under Article L, 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. d) Route Sales - sales made by route trucks, vans or vehicles in this city 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 city 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 N. Payment of Business Taxes Section 2N.01. Payment of Business Taxes. - (a) The taxes imposed under Section 2N.01 and Section 2N.01(b) 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 2AN.01 and Section 2N.01(b) 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 or more of the businesses mentioned in Section 2N.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 or two (2) or more businesses mentioned in Section 2N.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 2N.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 2N.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 Panlungsod 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 2N.04. Administrative Provisions. - (a) Requirement. Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Chapter in this city shall first obtain a Mayor's Permit and pay the fee therefor and the business tax imposed under the pertinent Article. b) Issuance and Posting of Official Receipt. The City 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 City. 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. In the case of Real Estate Lessors, photocopies of the official receipt and Mayor's Permit shall also be posted on the leased properties. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives. c) Invoices or Receipts. All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty-five Pesos (P25.00) or more at any one time, prepare and issued 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 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 City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records or subsidiaries for his business, the City 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 Mayor's 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 delinquency 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. h) Retirement of Business. Any person natural or juridical, subject to the tax on business under Article L, Chapter 2 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 the first thirty (30) days following the closure. Any tax due shall first be paid before any business or undertaking is fully terminated. For the purpose hereof, termination shall mean the business operations are stopped completely. Any change in ownership, management and/ or name of the business shall not constitute termination as herein contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-registration of the same business under a new name will only be considered by the LGU concerned for record purposes in the course of the renewal of the permit or license to operate the business. The City 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 strictly be followed: a. The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really not operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the City 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 therefor. 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. The permit issued to a business retiring or terminating its operation shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books. i) Death of Licensee. When an 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. On submission of the application, it shall be the duty of the proper authorities to verify if other city requirements regarding the operation of the business or activity such as sanitary requirements, installation of power and light requirements, as well as the 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 city 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 the 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 city; (3) who has unsettled tax obligation, debt or other liability to the government; (4) who is disqualified under any provision or 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 city 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 City Mayor shall be returned to the applicant duly signed by the City Mayor shall be returned to the applicant. One (1) copy shall be represented to the City 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 City Mayor upon presentation of the receipt for the payment of the Mayor's permit and the official receipt issued by the City 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 city shall, upon the 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, or in the case of Real Estate Lessors, on every property being leased out. The permit shall be immediately produced upon demand by the City Mayor, the City 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 shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. f) Revocation of Permit. When a person doing business under the provisions of this Code violates any provision of this Article, refuses to pay an indebtedness or liability to the city 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 or unlawful manner, is a nuisance, or is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute, the City 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 Panlungsod. Section 3A.05. Rules and Regulations on Certain Establishments. - 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 City Health Officer and existing laws or ordinances. a) Ownership, operation and management of cockpit. Only Filipino citizens not otherwise inhibited by existing ordinances or laws shall be allowed to own, manage and operate cockpits. Cooperative capitalization is encouraged. b) Establishment of cockpit. The Sangguniang Panlungsod shall determine the number of cockpits to be allowed in this city. c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate areas as prescribed in the Zoning Law or Ordinance. In the absence of such law or ordinance, the City Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas, hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits which are now existence and do not conform to this requirement are required to comply with these provisions within a period to be specified by the City Mayor. Approval or issuance of building permits for the construction of cockpits shall be made by the City Engineer in accordance with the existing ordinances, laws and practices. d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet takers, or gaffers shall take part in all kinds of cockfights held in this city. No operator or owner of a cockpit shall employ or allow to participate in a cockfight any of the above-mentioned personnel unless he has registered and paid the fee herein required. e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued. Section 3B.05. Application Clause. - The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. Article C. Special Permit Fee for Cockfighting Section 3C.01. Definitions. - When used in this Article. a) Cockfighting is the sport of pitting or evenly matching gamecocks to engage in an actual fight where bets on either side are laid. Cockfighting may also be formed as "cockfighting derby; pintakasi or tupada," or its equivalent in different Philippine localities. b) Local derby is an invitational cockfight participated in by gamecockers or cockfighting "afficionados" with "pot money" awarded to the proclaimed winning entry. Section 3C.02. Imposition of Fees. - There shall be collected in the following fees for cockfighting from the cockpit owner, operator or promoter: a) Per cockfight, Ordinary 20.00 Per cockfight, Local Derby 50.00 Per cockfight, International Derby 300.00 Permit Fee, Local Derby 500.00 Permit Fee, International Derby 4,500.00 b) Special Derby Assessment: 1. Derbies with winning bet of less than P4,000.00 100.00 2. Derbies with winning bet of more than P4,000.00 up to P20,000.00 200.00 3. Derbies with winning bet of more than P20,000.00 500.00 Section 3C.03. Exclusions. - Regular cockfights i.e. those held during Sundays, legal holidays and local fiestas and the international derbies shall be excluded from the payment of fees imposed in Sec. 3C.02(b) of this Code. Section 3C.04. Time and Manner of Payment. - The fees herein imposed shall be payable to the City Treasurer before the special cockfights and derbies can be lawfully held. Section 3C.05. Administrative Provisions. - (a) Holding of cockfights, except as provided in this Article, cockfighting shall be allowed in this city only in licensed cockpits during Sundays and legal holidays and during local fiestas for not more than three (3) days. It may also be held during city agricultural, commercial, and industrial fairs, carnival, or exposition for a similar period of three (3) days upon resolution of the Sangguniang Panlungsod. No cockfighting on the occasion of such affair, carnival or exposition shall be allowed within the month if a local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good Friday, Election or Referendum Day and during Registration Days for such election or referendum. b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang Panlungsod, in licensed cockpits or in playground or parks. This privilege shall be extended for only one (1) time, for a period not exceeding three (3) days, within a year. c) Cockfighting officials. Gaffers, referees, bet takers, or promoters shall not act as such in any cockfight in the city without first securing a license renewable every year from the city where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by the city shall officiate in all kinds of cockfighting authorized herein. Section 3C.06. Applicable Clause. - The provision of PD 449, otherwise known as the Cockfighting Law of 1974, PD 1802 (Creating the Philippine Gamefowl Commission), and such other pertinent laws shall apply to all matters regarding the operation of cockpits and the holding of cockfights in this City. Article D. Permit Fee in Pedaled Tricycle Section 3D.01. Imposition of Fee. - There shall be collected from the owner of pedaled tricycle operated within the city, a permit fee of One Hundred Pesos (P100.00) per annum. Section 3D.02. Time of Payment. - The imposed herein shall be due on the first day of January and payable to the City Treasurer within the first twenty (20) days of January of every year. For pedaled tricycle acquired after the first twenty (20) days of January, the permit fee shall be paid without the penalty within the first twenty (20) days of the quarter following the date of purchase. Section 3D.03. Administrative Provisions. - (a) An identification number shall be designated and assigned to the owner of the pedaled tricycle granted a permit and said number shall be printed visibly on the body of the sidecar of the tricycle. b) The City Treasurer shall keep a register of all pedaled tricycles containing information such as the make and brand of the tricycle, the name and address of the owner and the assigned identification number. Article E. Fees on Impounding of Astray Animals Section 3E.01. Definition. - When used in this Article: a) Astray Animals 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, city or barangay streets or yards, rice fields or farmlands, or lots owned by an individual other than the owner of the animal. c) Private Place 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. e) City Pound means a place provided by the government in keeping astray animals. Section 3E.02. Establishment of a City Pound. - In support to the City Ordinance No. 3, s. 1973, as amended by City Ordinance No. 71, s. 1990, a City Pound is to be established as a shelter to impounded animals that are found to be without owner/possessor which shall be responsible in feeding and taking care of such astray creatures. Section 3E.03. Custody of Astray Animals. - Any animal found by the police authorities, Barangay Tanods or any agents duly authorized by the local government which are loitering around which causes damage to private or public property, or poses a hazard or danger to the general public, shall be subjected to impoundment and shall be under the custody of the City Pound until such time the right owner/possessor shall have settled the fines and impoundment fee of One Hundred Pesos (P100.00) per day of impoundment as provided for in this Article. In case the owner of the animal fails to claim the astray animal or settle the fines and fees provided herein within three (3) days, the City Government shall dispose of the impounded animal in any manner it may deem fit in order to recover the cost of the impoundment. Section 3E.04. Any person who violates the provisions of this ordinance shall, in addition to the civil liabilities that may be imposed on him shall be fined according to the following: a) For astray horses, cows and carabaos: a fine of Five Hundred (P500.00) Pesos b) For astray goats and pigs: a fine of Four Hundred (P400.00) Pesos c) For astray dogs: a fine of Three Hundred (P300.00) Pesos d) For astray cats and other animals: a fine of One Hundred (P100.00) Pesos or be imprisoned for not more than 30 days, or both at the discretion of the court. Article F. Registration Fees Section 3F.01. Imposition of Fees. - There shall be collected an annual registration fee from the owner or operator of the following units used or operated in the City of Pagadian: Permit Rate of Fee Fee Per Annum a) Bicycles, per unit, exclusive of Number Plates and/or stickers which shall be issued at cost 20.00 30.00 b) Carts and Sledges, per unit, exclusive of number plates and/or stickers which shall be issued at cost 15.00 50.00 c) Calesas/Tartanillas, per unit, exclusive of number plates and/or stickers which shall be issued at cost 20.00 70.00 d) Fishing Boats or Motorboats of Three (3) Gross Tons or less, per unit: 1) With more than Fifteen (15) Horsepower 50.00 200.00 2) With more than Ten (10) but up to Fifteen (15) Horsepower 50.00 150.00 3) With Ten (10) Horsepower or less 15.00 100.00 4) Non-motorized: Banca with sail 10.00 50.00 Baroto 10.00 25.00 e) Sewing Machine, per unit 20.00 50.00 f) Grain or Meat Grinder, per unit 10.00 50.00 Section 3F.02. Time and Manner of Payment. - The fees herein imposed shall be paid to the City Treasurer within the first Twenty (20) days of January. The corresponding fees for at least the current quarter shall be paid for each unit newly acquired after the first Twenty (20) days of January. Section 3F.03. Surcharge for Late Payment. - Failure to pay the fee prescribed in this Article within the time required shall subject the taxpayer to a surcharge of Twenty-Five Percent (25%) of the original amount of tax due, such surcharge to be paid at the same time in the same manner as the fee due. Section 3F.04. Penalty. - Any violation of the provisions of this Article shall be punished by a fine of not less than One Hundred Pesos (P100.00) but not to exceed Two Hundred Pesos (P200.00), or imprisonment of not less than Ten (10) days but not, more than One (1) month, or both, at the discretion of the court. Article G. Permit Fee for Zoning/Locational Clearance It shall be the duty of the Zoning Enforcement Board, created by Virtue of City Ordinance No.1993-57, to assess, determine and impose such fine it may deem appropriate for the violation of the provisions of this Section. Section 3G.06. Penalties. - Notwithstanding the provisions of the preceding Section, any person found violating the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand Pesos (P5,000.00), or by imprisonment of not less than One (1) month but not exceeding Six (6) months, or both, at the discretion of the court: Provided, that in case of corporations, partnership, cooperative, or associations, the President , Manager, or Administrator or the person who has charge of the administration of the business shall be criminally liable or responsible for any violation of this article, and/or rules and regulations promulgated pursuant thereto. Article H. Building Permit Section 3H.01. Imposition of Fee. - There shall be collected from each applicant for a building permit fees pursuant to Department Order 155, Series of 1992 dated September 25, 1992 of the Department of Public Works and Highways. Section 3H.02. Time and Payment. - The fees specified under this article shall be paid to the City Treasurer upon application for a building permit from the City Mayor. Section 3H.03. Administrative Provisions. - (a) The application for the construction and or repair shall be in writing and shall set forth the required information, such as the location and the general dimension of the building and/or other infrastructure of the owners as well as that of the architect or engineer who drew the plan, an estimate of the entire cost of proposed work, and the following: A copy of the plan showing the location of the building to be constructed with the reference boundaries of the lot and is constructed in the town proper or poblacion. General drawing showing: 1) Floor and roof plans; 2) Foundation and footing plans; 3) Transferee and longitudinal plan; 4) Elevation; 5) Framing plans showing complete forming of the building or structure; 6) Isometric view of plumbing lay-out; 7) Electrical lay-out; 8) Detail of structure and architectural parts. Building Permit Fees: 1) Bases of Assessment: a) Character of occupancy or use of building/structure b) Cost of construction c) Floor area d) Height 2) 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 I - On Fixed Cost of Construction, Per Square Meter LOCATION GROUP All Cities and A, B, C, D, E, G, H, I F J Municipalities P 10,000.00 P 8,000.00 P 6,000.00 3) Construction/addition/renovation/alteration of buildings/structures under Group/s and Sub-Divisions shall be assessed as follows: 3.1 Division A-1: Fee Area in square meters Per Sq.M. 3.1.1 Original complete construction up to twenty (20) square meters P2.00 3.1.2 Additional/renovation/alteration up to twenty (20) square meters, regardless of floor area of original construction 2.40 3.1.3 Above 20 square meters to 50 square meters 3.40 3.1.4 Above 50 square meters to 100 square meters 4.80 3.1.5 Above 100 square meters to 150 square meters 6.00 3.1.6 Above 150 square meters 7.20 Sample Computation for Building Fee for a Seventy Five (75) square meters floor area: Floor area = 75 square meters; Therefore area bracket is 3.1.4; Fee = P 4.80 per square meter Building Fee = 75 x 4.80 = P 360.00 3.2 Division A-2: Fee Area in square meters Per Sq.M. 3.2.1 Original complete construction up to twenty (20) square meters P3.00 3.2.2 Additional/renovation/alteration up to twenty (20) square meters regardless of floor area of original construction 3.40 3.2.3 Above 20 square meters to 50 square meters 5.20 3.2.4 Above 50 square meters to 100 square meters 8.00 3.2.5 Above 150 square meters 8.40 3.3 Division B-1/C-1/E-1, 2,3/F-1/G-1,2,3,4,5/H-1,2,3,4/I-1 & J-1 (are mostly accessories): Fee Area in square meters Per Sq.M. 3.3.1 Up to 500 P23.00 3.3.2 Above 500 to 600 22.00 3.3.3 Above 600 to 700 20.50 3.3.4 Above 700 to 800 19.50 3.3.5 Above 800 to 900 18.00 3.3.6 Above 900 to 1,000 17.00 3.3.7 Above 1,000 to 1,500 16.00 3.3.8 Above 1,500 to 2,000 15.00 3.3.9 Above 2,000 to 3,000 14.00 3.3.10 Above 3,000 12.00 Note: Computation of the building fee for item 3.3. 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 3,200 square meters: First 500 square meters @ 23.00 P11.50 Next 100 square meters @ 22.00 2.20 Next 100 square meters @ 20.50 2.05 Next 100 square meters @ 19.50 1.95 Next 100 square meters @ 18.00 1.80 Next 100 square meters @ 17.00 1.70 Next 100 square meters @ 16.00 8.00 Next 500 square meters @ 15.00 7.50 Next 1,000 square meters @ 14.00 14.00 Last 200 square meters @ 12.00 2.40 Total Building Fee P53.10 3.4 Divisions C-2/D-1, 2, 3 Fee Area in square meters Per Sq.M. 3.4.1 Up to 500 P12.00 3.4.2 Above 500 to 600 11.00 3.4.3 Above 600 to 700 10.20 3.4.4 Above 700 to 800 9.60 3.3.5 Above 800 to 900 9.00 3.3.6 Above 900 to 1,000 8.40 3.3.7 Above 1,000 to 1,500 7.20 3.3.8 Above 1,500 to 2,000 6.60 3.3.9 Above 2,000 to 3,000 6.00 3.3.10 Above 3,000 5.00 Note: Computation of the building fee in item 3.4 follows the example of Section 3.3. of this Rule. 3.5 Division J-2 structures shall be assessed Fifty (50%) Percent of the rate of the principal building of which they are accessories (Section 3.1 to 3.4). 4) Electrical Fees: 4.1 Lighting and Power System: 4.1.1 Each switch, lighting and/or Convenience outlets P1.50 4.1.2 Each remote control master switch 24.00 4.1.3 Each special purpose and outlet of 20 amperes capacity or more 3.00 4.4.4 Each time switch 3.00 4.2 Appliances for Commercial/Industrial use: 4.2.1 Each range or heater: Up to 1 KW P3.00 4.2.2 Every KW or fraction thereof in Excess of 1 KW 1.50 4.2.3 Each refrigerator or freezer 5.00 4.2.4 Each washing machine or dryer 5.00 4.2.5 Each commercially used hair curling apparatus or hair dryer 5.00 4.2.6. Each fixed-type electric fan 3.00 4.2.7 Each electric typewriter, Cash Register or adding machine 3.00 4.3 Electrical equipment or apparatus for commercial/industrial use: 4.3.1. Each electric bell, annunciator system P5.00 4.3.2. Each arc (light) lamp 5.00 4.3.3 Each flasher, beacon light 5.00 4.3.4 Each X-ray equipment 30.00 4.3.5 Each fire alarm unit 3.00 4.3.6 Each battery charging rectifier 15.00 4.3.7 Each electric welder: 4.3.7.1 Up to 1 KVA/KW 5.00 4.3.7.2 Every KVA/KW or fraction thereof in excess of 1 KVA/KW 3.00 4.3.8 Each Neon sign transformer 3.00 4.3.9 Each Neon sign unit 3.00 4.4 Motion Picture Projector for commercial use: 4.4.1 16mm, per unit 80.00 4.4.2 35mm, per unit 100.00 4.4.3 70mm and above, per unit 180.00 4.5 TV Cameras for commercial/industrial use: 4.5.1 Per unit 50.00 4.6 Motors and Controlling Apparatus, per unit: 4.6.1 Up to .2KW 5.00 4.6.2 Above .2KW up to 1 KW 10.00 4.6.3 Above 1 KW up to 5 KW 20.00 4.6.4 Above 1 KW up to 10 KW 30.00 4.6.5 Above 10 KW up to 20 KW 40.00 4.6.7 Every KW or fraction thereof above 20 KW 2.00 4.7 Transformer and Sub-Station Equipment: 4.7.1 Up to 1 KW or less 40.00 4.7.2 Above 1 KW up to 5 KW 150.00 4.7.3 Above 5 KW up to 10 KW 800.00 4.7.4 Above 10 KW up to 20 KW 2,300.00 4.7.5 Every KW or fraction thereof in excess of 20 KW 2,365.00 Plus P2.00 for every KW in excess of 1,000 KW 4.8 Transformer and Sub-Station Equipment: 4.8.1 Each transformer up to 1 KVA 3.00 4.8.2 For every KVA or a fraction thereof in excess of 1 KVA, Up to 2,000 (bases on nameplate) 2.00 4.8.3 Each transformer above 2,000 KVA 3,000.00 4.8.4 Each safety switch or circuit breaker up to 50 amperes and not exceeding 600 volts 3.00 4.8.5 Each safety switch, air circuit breaker, oil circuit breaker or vacuum circuit breaker, other than motor controlling apparatus, above 50 amperes up to 100amperes, and not exceeding 600 volts 5.00 4.8.6 For every 50 amperes or fraction thereof in excess of 100 amperes 2.00 4.8.7 For every 10,000 amperes or fraction thereof of interrupting capacity of every air circuit breaker, oil circuit breaker or vacuum circuit breaker operating above 600 volts 5.00 4.8.8 Other electrical apparatus or appliances not otherwise provided for in this Section: Every KW or fraction thereof 5.00 4.9 Temporary Service Power Connection: 4.9.1 Temporary Service Power Connection Permit shall be issued for testing purposes only in commercial and/or industrial establishment for sixty (60) days, per KW requested 2.00 4.9.2 Each temporary lighting or convenience outlet for celebrations, ferias or construction purposes 1.50 Regular fees shall be charged and collected in accordance with the fees prescribed in this Section. If no approval is issued within sixty (60) days, a new electrical permit shall be secured and all corresponding permit fees shall be paid. 4.10 Pole/Attachment Location Plan Permit: 4.10.1 Approved Pole Location Plan Permit, per pole 30.00 4.10.2 Approved attachment Location Plan Permit, per attachment 30.00 4.11 Miscellaneous Fees: Electric Meter for union separation, alteration, reconnection or relocation and Electrical Permit for cancellation: Electric Electrical Meter Permit 4.11.1 Use or Character of Occupancy: Residential 15.00 15.00 Commercial/Industrial 60.00 36.00 Institutional 30.00 12.00 4.12 Whenever the connected load exceeds 200KVA, the following procedure using KVA shall be applied: 4.12.1 Aggregate Connected Load Total Connected Load* Fee Over 200 KVA to 1000 KVA 6,325.00 + P15.00/KVA in excess of 200 KVA Over 1000KVA 16,825.00 + P10.00/KVA in excess of 1000 KVA *Total Aggregate Connected Load as shown in the load schedule. The KVA capacity of the service entrance conductors shall be used when it exceeds five percent (5%) of the aggregate connected load. 4.12.2 Aggregate Transformer Capacity ** Installed Capacity Fee 4.12.2.1 5 KVA or less 40.00 4.12.2.2 Over 5 KVA to 50 KVA 40.00 + P5.00/KVA in excess of 5 KVA 4.12.2.3 Over 50 KVA to 300KVA 625.00 + P4.00/KVA in excess of 50 KVA 4.12.2.4 Over 300 KVA to 10000KVA 1,265.00 + P3.00/KVA in excess of 300 KVA 4.12.2.5 Over 1000 KVA 3,365.00 + P2.00/KVA in excess of 1000 KVA **Aggregate transformer capacity shall include all transformers rated 5 KVA and above which are owned/installed by the Owner/Applicant. 4.12.3 Aggregate Generators/UPS Capacity*** Installed Capacity Fee 4.12.3.1. 5 KVA or less 40.00 4.12.3.2. Over 5 KVA to 50 KVA 40.00 + P5.00/KVA in excess of 5 KVA 4.12.3.3 Over 50 KVA to 300KVA 625.00 + P4.00/KVA in excess of 50 KVA 4.12.3.4 Over 300 KVA to 10000KVA 1,265.00 + P3.00/KVA in excess of 300 KVA 4.12.3.5 Over 1000 KVA 3,365.00 + P2.00/KVA in excess of 1000 KVA ***Aggregate generators/UPS capacity shall include all generators/UPS rated 5KVA and above which are owned/installed by the Owner/Applicant. 5) Mechanical Fees: 5.1 Refrigeration, Air Conditioning and Mechanical Ventilation: 5.1.1 Refrigeration (cold storage), per ton or fraction thereof 40.00 5.1.2. Ice Plants, per ton or fraction thereof 60.00 5.1.3 Packaged/Centralized Air Conditioning Systems: Up to 100 tons, per ton 90.00 5.1.3.1 Every ton or fraction thereof above 100 Tons 40.00 5.1.4 Window type air conditioners, per unit; Mechanical Ventilation, per KW or fraction thereof of blower of fan, or metric equivalent 40.00 In a series of AC/REF system located in one establishment, the total installed tons of refrigeration shall be used as the basis of computation for purposes of installation/inspection fees, and shall not be considered individually. For evaluation purposes: For Commercial/Industrial Refrigeration without Ice Making (refer to 5.1.1): 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 5.1.2): 3.50 KW per ton, for compressors up to 5 tons capacity. 3.25 KW per ton, for compressors above 50 tons up to 200 tons capacity. 3.00 KW per ton, for compressors above 200 tons capacity. For Air Conditioning (refer to 5.1.3.): 0.90 KW per ton, for compressors 1.2 to 5 tons capacity. 0.80 KW per ton, for compressors above 5 tons up to 50 tons capacity. 0.70 KW per ton, for compressors above 50 tons capacity. 5.2 Escalators and Moving Walks, Funiculars and the like: 5.2.1 Escalators and moving walk, per KW or fraction thereof 10.00 5.2.2 Escalator and moving walks up to Twenty (20) Lineal Meters, per lineal meters or fraction thereof 20.00 5.2.3 Every Lineal Meter or fraction thereof in excess of Twenty (20) Lineal Meters 10.00 5.2.4 Funicular, per KW or fraction thereof 200.00 5.2.4.1 Per lineal meter travel 20.00 5.2.5 Cable car, per KW or fraction 5.2.5.1 Per lineal meter travel 5.00 5.3 Elevators, per unit: 5.3.1 Motor driven dumbwaiters 600.00 5.3.2 Construction elevators for material 2,000.00 5.3.3 Passengers elevators 5,000.00 5.3.4 Freight elevators 5,000.00 5.3.5 Car elevators 5,000.00 5.4 Boilers, per KW: 5.4.1 Up to 7.5 KW 500.00 5.4.2 Above 7.5 KW to 22 KW 700.00 5.4.3 Above 22 KW to 37 KW 900.00 5.4.4 Above 37 KW to 52 KW 1,200.00 5.4.5 Above 52 KW to 67 KW 1,400.00 5.4.6 Above 67 KW to 74 KW 1,600.00 Every KW or fraction thereof above 74 KW 22.00 Note: Boiler rating shall be computed on the basis of one (1.00) square meter of heating surface for one (1) boiler KW. 5.5 Pressurized water heaters, per unit 200.00 5.6 Water, sump and sewage pumps for commercial/industrial use, per KW or fraction thereof 60.00 5.7 Automatic fire extinguishers, per unit 5.8 Stationary Standby Generating Sets, per Kilowatt: 5.8.1 Up to 50 KW 20.00 5.8.2 Above 50 KW up to 100KW 25.00 5.8.3 Every KW above 100 KW 3.00 5.9 Compressed Air, Vacuum, Commercial, Institutional and/or Industrial Gases, per Outlet 20.00 5.10 Piping for gases, per lineal m or fraction thereof 4.00 5.11 Other Internal Combustion Engines, including cranes, forklifts, loaders, pumps, mixers, compressors and the like, not registered with the LTO, per KW: 5.11.1 Up to 50 KW 10.00 5.11.2 Above 50 KW up to 100 KW 12.00 Every above 100 KW or fraction thereof 3.00 5.12 Pressure Vessels, per cubic meter or fraction thereof 60.00 5.13 Other Machinery/Equipment for Commercial/Industrial/Institutional use not elsewhere specified, per KW or fraction thereof 10.00 Note: Transfer of machine/equipment location within a building requires a mechanical permit and payment of fees. 6) Plumbing Fees: 6.1 Installation Fees, one (1) 'UNIT' composed of one (1) water closet, two (2) floor drains, two (2) floor drains, one (1) lavatory, one (1) sink with ordinary trap, three (3) faucets and one shower head. A partial part thereof shall be charged as that of the cost of a whole 'UNIT' 24.00 6.2 Every fixture in excess of one unit: 6.2.1 Each water closet 7.00 6.2.2 Each floor drain 3.00 6.2.3 Each sink 3.00 6.2.4 Each lavatory 7.00 6.2.5 Each faucet 2.00 6.2.6 Each shower head 2.00 6.3 Special Plumbing Fixtures: 6.3.1 Each slop sink 7.00 6.3.2 Each urinal 4.00 6.3.3 Each bath tub 7.00 6.3.4 Each grease trap 7.00 6.3.5 Each garage trap 7.00 6.3.6 Each bidet 4.00 6.3.7 Each dental cuspidor 4.00 6.3.8 Each gas-fired water heater 4.00 6.3.9 Each drinking fountain 2.00 6.3.10 Each bar or soda fountain sink 4.00 6.3.11 Each laundry sink 4.00 6.3.12 Each laboratory sink 4.00 6.3.13 Each fixed-type sterilizer 2.00 6.4 Each water meter 2.00 6.4.1 12 to 25 mm O 8.00 6.4.2 Above 25 mm O 10.00 6.5 Construction of septic vault, applicable in all Groups 6.5.1 Up to five (5) cubic meters 24.00 6.5.2 Every cubic meter or fraction thereof in excess of five (5) cubic meters 7.00 7) Electronics Fees: 7.1 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 communication 2.40 7.2 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, call centers, cell sites, 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, per location 1,000.00 7.3 Automated teller machines, ticketing, vending and other types of electronic dispensing machines, telephone booths, pay phone, 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, per unit 10.00 7.4 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 communications services, irrespective of whether a user terminal is connected, per outlet 2.40 7.5 Station/terminal/control point/ central or panels/outlets for security and alarm systems (including watchman system, burglar alarms, intrusion detection system, 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 system, building automation, management systems and similar types of electronically-controlled installations whether a user terminal is connected, per termination 2.40 7.6 Studios, auditoriums, theaters, and similar structures for radio and TV broadcast, recording, audio/video reproduction/ simulation and similar activities, per location 1,000.00 7.7 Antenna towers/masts or other structures for the installation of any electronic and/or communications transmission/reception, per structure 1,000.00 7.8 Electronic or electronically-controlled indoor and outdoor signages and display systems, including TV monitors, multi-media signs, etc., per unit 50.00 7.9 Poles and attachment: 7.9.1 Per Pole (to be paid by pole owner) 20.00 7.9.2 Per attachment (to be paid by any entity who attaches to the pole of others) 20.00 7.10 Other types or electronics or electronically-controlled device, apparatus, equipment, instrument or units not specifically identified above, per unit 50.00 8) Accessories of the Building/Structure Fees: 8.1 All parts of buildings which are open on two or more sides, such as balconies, terraces, lanais and the like, shall be charged fifty percent (50%) of the rate of the principal building of which they are part (Sections 3.1 to 3.4 of this Rule). 8.2 Buildings with a height of more than eight (8.0) m shall be charged an additional fee of twenty five centavos (P 0.25) per cubic m above eight (8.00) m. The height shall be measured from the ground level up to the bottom of the roof slab or the top of girts, whichever applies. 8.3 Bank and Records Vaults with interior volume up to twenty (20) cubic meters 20.00 8.3.1 In excess of twenty (20) cubic meters 8.00 8.4 Swimming Pools, per cu.m or fraction thereof: 8.4.1 Residential (GROUP A) 3.00 8.4.2 Commercial/Industrial (GROUPS B, E, F, G) 36.00 8.4.3 Social/Recreational/Institutional (GROUPS C, D, H, I) 24.00 Swimming pools improvised from local indigenous materials such as rocks, stones and/or small boulders and with plain cement flooring shall be charged fifty percent (50%) of the above rates. 8.4.4 Swimming pool shower rooms/locker rooms: 60.00 8.4.4.1 Residential (GROUP A), per unit or fraction thereof 6.00 8.4.4.2 Commercial/Industrial (GROUP B, E, F, G), per unit or fraction thereof 18.00 8.4.4.3 Social/Recreational/Institutional (GROUP C, D, H, I), per unit or fraction thereof 12.00 8.5 Construction of firewalls separate from the building: 8.5.1 Per square meter or fraction thereof 3.00 Provided, that the minimum fee shall be 48.00 8.6 Construction/erection of towers: Including Radio and TV towers, water tank supporting structures and the like: Self- Trilon Use or Character of Occupancy Supporting (Guyed) 8.6.1 Single detached dwelling units 500.00 150.00 8.6.2 Commercial/Industrial (Groups B, E, F, G) Up to ten (10) meters in height 2,400.00 240.00 8.6.2.1 Every meter or fraction thereof in excess of ten (10) meters 120.00 12.00 8.6.3 Educational/Recreational/Institutional (Groups C, D, H, I) Up to ten (10) meters in height 1,800.00 120.00 8.6.3.1 Every meter or fraction thereof in excess of ten (10) meter 120.00 12.00 8.6.4 Storage Silos, up to ten (10) meters in height 2,400.00 8.6.4.1 Every meter or fraction thereof in excess of ten (10) meters 120.00 8.6.4.2 Silos with platforms or floors shall be charged an additional fee in accordance with Section 6.3.5. of this rule. 8.7 Construction of Smokestacks and Chimneys for Commercial/Industrial Use (GROUPS B, E, F and G): 8.7.1 Smokestacks, up to ten (10) meters in height, measured from the base 240.00 8.7.1.1 Every meter or fraction thereof in excess of ten (10) meters 12.00 8.7.2 Chimney up to ten (10) meters in height measured from the base 48.00 8.7.2.1 Every meter or fraction thereof in excess of ten (10) meters 2.00 8.8 Construction of Commercial/Industrial Fixed Ovens, per square meter or fraction thereof of interior floor areas 48.00 8.9 Construction of Industrial Kiln/Furnace, per cubic meter or fraction thereof of volume 12.00 8.10 Construction of reinforced concrete or steel tanks or above around GROUPS A and B, up to two (2) cubic meters 12.00 8.10.1 Every cubic meter or fraction thereof in excess of two (2) cubic meters 12.00 8.11 For all other than GROUPS A and B up to ten (10) cubic meters 480.00 8.11.1 Every cubic meter or fraction thereof in excess of ten (10) cubic meters 12.00 8.12 Construction of Water and Waste Water Treatment: (Including Cisterns, Sedimentation and Chemical Treatment Tanks), per cubic meter volume 7.00 8.13 Construction of reinforced concrete or steel tanks except for Commercial/ Industrial Use: 8.13.1 Above ground, up to ten (10) cubic meters 480.00 8.13.1.1 Every cubic meter or fraction thereof in excess of ten (10) cubic meters 24.00 8.13.2 Underground, up to twenty (20) cubic meters 540.00 8.13.1 Every cubic meter or fraction thereof in excess of twenty (20) cubic meters 24.00 8.14 Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks: 8.14.1 Underground, per cubic meter or fraction thereof of excavation 3.00 8.14.2 Saddle or trestle mounted horizontal tanks, per cubic meter or fraction thereof of volume of tank 3.00 8.14.3 Reinstallation of vertical storage tanks shall be the same as new construction fees in accordance with Section 8.13 above. 8.15 Booths, Kiosks, Platforms, Stages and the like, per square meter or fraction thereof of floor area: 8.15.1 Construction of permanent type 10.00 8.15.2 Construction of temporary type 5.00 8.15.3 Inspection of knock-down temporary, per unit 24.00 8.16 Construction of buildings and other accessory structures within cemeteries and memorial parks : 8.16.1 Tombs, per square meter of covered ground area 5.00 8.16.2 Semi-enclosed mausoleums whether canopied or not, per square meter of built-up area 5.00 8.16.3 Totally enclosed mausoleums, per square meter of floor area 12.00 8.16.4 Multi-level interment niches, per square meter of floor area, per level 5.00 8.16.5 Columbarium, per square meter 18.00 9) Accessory Fee: 9.1 Establishment of Line and Grade, all sides fronting or abutting streets, esteros, rivers and creeks, first ten (10) meters 24.00 9.1.1 Every meter or fraction thereof in excess of ten (10) meters 2.40 9.2 Ground Preparation and Excavation Fee: While the application for Building Permit is still being processed, the BO may issue Ground Preparation and Excavation Permit 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. 9.2.1 Inspection and Verification Fee 200.00 9.2.2 Per cubic meter of excavation 3.00 9.2.3 Issuance if GP &EP, valid only for thirty (30) days or superseded upon issuance of Building Permit 50.00 9.2.4 Per cubic meter of excavation for foundation with basement 4.00 9.2.5 Excavation other than foundation or Basement, per cubic meter 3.00 9.2.6 Encroachment of footings or foundations of buildings/ structures to public areas as permitted, per square meter or fraction thereof of footing or foundation encroachment 250.00 9.3 Fencing Fees: 9.3.1 Made of masonry, metal, concrete up to One Point Eighty (1.80) Meter in height, per lineal meter or fraction thereof 3.00 9.3.1.1 In excess of one point eighty (1.80) in meters in height, per lineal meter or fraction thereof 4.00 9.3.2 Made of indigenous materials, barbed, Chicken or hog wires, per lineal meter 2.40 9.4 Construction of Pavements, up to twenty (20) square meters 24.00 9.4.1 In excess of twenty percent (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 3.00 9.5 Use of Streets and Sidewalks, Enclosures and Occupancy of Sidewalks up to twenty (20) square meters per calendar month 240.00 9.5.1 Every square meter or fraction thereof in excess of twenty (20) square meters 12.00 9.6 Erection of Scaffoldings Occupying Public Areas, per calendar month: 9.6.1 Up to ten (10) meters in length 150.00 9.6.1.1 Every lineal meter or fraction thereof in excess of ten (10) meters 12.00 9.7 Sign Fees: 9.7.1 Erection and Anchorage of display surface, up to four (4) square meters of signboard area 120.00 9.7.1.1 Every square meter or fraction thereof in excess of four (4) square meters 24.00 9.7.2 Installation Fees, per square meter or fraction thereof of display surface. Type of Sign Display Business Advertising Neon 36.00 52.00 Illuminated 24.00 36.00 Others 15.00 24.00 Painted-on 9.60 18.00 9.7.3 Annual Renewal Fees of display surface of fraction thereof, per square meter: Type of Sign Display Business Advertising Neon 36.00 46.00 The minimum fee shall be 124.00 200.00 Illuminated 18.00 38.00 The minimum fee shall be 72.00 150.00 Others 12.00 20.00 The minimum fee shall be 40.00 110.00 Painted-on 8.00 46.00 The minimum fee shall be 30.00 100.00 9.8 Repairs Fees: 9.8.1 Alteration/renovation/improvement on vertical dimensions of buildings/structures in square meters, such as facades, exterior and interior walls, shall be assessed in accordance with the following rate, for all groups 5.00 9.8.2 Alteration/renovation/improvement on horizontal dimensions of building/structures such as floorings, ceilings and roofing shall be assessed in accordance with the following rate, for all groups 5.00 9.8.3 Repairs on buildings/structures in all groups costing more than Five Thousand (P5,000.00) Pesos shall be charged One (1%) Percent of the detailed repair cost (itemized original materials to be replaced with same or new substitute and labor) 9.9 Raising of Buildings/Structures Fees: 9.9.1 Assessment of fees for raising of any buildings/structures shall be based on the new usable area generated. 9.9.2 The fees to be charged shall be as prescribed under Sections 3.1 to 3.5 of this rule, whichever Group applies. 9.10 Demolition/Moving of Buildings/Structures Fees, per square meter of area or dimensions involved: 9.10.1 Buildings in all Groups per square meter of floor area 3.00 9.10.2 Buildings Systems/Frames or portion thereof per vertical or horizontal dimensions, including fences 4.00 9.10.3 Structures of up to ten (10) meters in height 800.00 9.10.3.1 Every meter or portion thereof in excess of ten (10) meters 50.00 9.10.4 Appendage of up to three (3.00) cubic meters/unit 50.00 9.10.4.1 Every cubic meter or portion thereof in excess of three (3.0) cubic meters 50.00 9.11 Moving Fee, per square meter of area of building/structure to be moved 3.00 Section 4E.01. Imposition of Fee. - There will be collected a fee of One Hundred Pesos (P100.00) from any person who is given physical examination by the City Health Officer or his duly authorized representative, as required by existing ordinances. Section 4F.20. Penalty Clause. - Any owner/possessor of the animals referred to herein who violates any provisions of this Ordinance or its implementing guidelines shall be punishable by a fine of not less than Three Hundred Pesos (P300.00) but not more than One Thousand Pesos (P1,000.00). Should the violator fail to pay the fine, he shall suffer imprisonment of not less than One (1) week but not more than One (1) month. Section 4F.22. Repealing Clause. - All Ordinances or resolutions which are inconsistent with the provisions of this Article are hereby repealed, amended or modified accordingly. CHAPTER 5. CITY CHARGES Article A. Fishery Rentals, Fees and Charges Section 5A.01. 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 article in conjunction with other operative laws and regulations on municipal fisheries. For the purpose of this Article, 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 preserves, 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 5A.02. 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 (3) 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/seaweed beds, 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 fishery grant therefor conferred as provided by law and this Article. Section 5A.03. Persons Eligible for Fishing or Fishery Privileges. - The following are eligible for fishing or fishery privileges with the municipal waters of the City of Pagadian. 1) Citizens of the Philippines; 2) Cooperatives, partnerships, association or corporations duly registered or incorporated under the laws of the Philippines and authorized to transact business in the Philippines, at least Sixty Percent (60%) of whose capital stock belong wholly to citizens of the Philippines. It shall be unlawful for person, cooperative, partnerships, associations, or corporations not qualified by law and this code to engage personally or through other persons fishing or catching or collecting aquatic products in the municipal waters of the City of Pagadian. Section 5A.04. Division and Classification of Municipal Waters. - For purposes of operating fishponds, fish corrals or oyster/seaweed 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: a) For the Erection of Fish Corrals in the Sea: Zone I. From Dumagoc to the Southwest of the 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 Pesos (P15,000.00). 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 the boundary of Labangan and the City of Pagadian.) The minimum annual rental shall be Ten Thousand Pesos (P10,000.00) b) For the Operation of Oyster/Seaweed 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 III. The minimum annual rental shall be Five Thousand Pesos (P5,000.00). 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. The minimum annual rental shall be Five Thousand Pesos (P5,000.00). c) 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; on the South by Zone III. The minimum annual rental shall be Fifteen Thousand Pesos (P15,000.00). Zone VI. Contains an area of approximately Four Hundred Seventy Three Thousand (473,000) square meters, more or less, bounded on the North by residential lots of Kawit Beach, Kawit, Muricay and Tawagan Creek; on the South by Zone IV; and on the West by Zone VII. The minimum rental shall be Ten Thousand Pesos (P10,000.00). d) Government Bangus Fry Reservation Area: Zone VII. Contains an area of approximately 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 5A.05. Exclusive Fishery Privileges. - Operating fish corrals, oyster/seaweed 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 Code. Grants for the exclusive privilege to erect fish corrals, construct or operate fishponds or oyster/seaweed culture beds, or take or catch bangus fry or fry of other species for propagation, shall be for a period not exceeding Five (5) years, subject to the previous approval of the Secretary of Agriculture and Fisheries. Section 5A.06. 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. Section 5A.07. To whom to Submit Applications. - All applications for exclusive fishery privileges 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 5A.08. Committee on Auction. - A Committee on Auction is hereby created to be composed of the City Treasurer as Chairman and two 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 selection of the two members are entirely within the discretion of the Sangguniang Panlungsod. Section 5A.09. 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 not be less than fifteen (15) days before the date of the auction' notice for sealed bids for exclusive fishery privileges in areas or zone of the municipal waters available for erecting fish corrals, or construction or operating fishponds or oyster/seaweed 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 Article 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 term of the lease or grant. The bond shall be in cash, in an amount equivalent to Two (2) years rental. Section 5A.010. Issuance of Individual Licenses in Case no Bidders opt to Lease Fishing Zones. - If after two 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/seaweed culture 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 therefor at the rates not exceeding those fixed hereunder. Annual Fee a) Fish corrals erected in the sea: Less than 3 meters deep 75.00 3 meters deep or more but less than 5 meters 100.00 5 meters deep or more but less than 8 meters 250.00 8 meters deep or more but less than 10 meters 400.00 10 meters deep or more but less than 15 meters 800.00 15 meters deep or more 1,000.00 b) Operation of Oyster Culture Beds, per hectare or a fraction thereof 150.00 c) 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 d) 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 5A.011. Permits or License for Non-Exclusive Privilege of Catching Fish. - (a) 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 5A.03 of this Article upon payment of the corresponding fees at the rates fixed hereunder: 1) Without the use of fishing boat 50.00 2) With the use of One (1) fishing boat 100.00 3) With the use of Two (2) fishing boats 200.00 4) With the use of canoe 25.00 Provided, that the 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 fishermen duly licensed by another municipality unless the license fee paid by them in the City is less than that prescribed above, in which case the difference between the two annual fees may be collected; Provided, Furthermore, that fishing boats of more than Three (3) gross tons weight and fisherman licensed by the National Government shall not be subject to the requirements of this Code, 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 municipals 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 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 Article. b) Licenses or permits issued under this Article shall be valid only during the year in which they are issued. Section 5A.012. Miscellaneous Licenses, Permits, Fees and Charges. 1) City Fishery License: 1.1 Individual 150.00 1.2 Association/Cooperative 500.00 1.3 Corporation 1,000.00 1.4 Mayor's Permit 20.00 1.5 Inspection/Miscellaneous Fee 40.00 2) Fisherman's/Fishworker's License: 2.1 Boat Crew (Motorized) 25.00 2.2 Boat Captain 75.00 2.3 Fish Worker 20.00 3) License for Using and/or Engaging in the following: 3.1 Open Sea: 3.1.1 Arong (in-shore)/unit 75.00 3.1.2 Arong (deep sea)/unit 300.00 3.1.3 Bobo/pc. 5.00 3.1.4 Fish Pangal, per unit/per annum. 1.00 3.1.5 Fish Corral (deep sea) Punot, per unit 500.00 3.1.6 Labay (set longline), per boat 75.00 3.1.7 Multiple Handline 50.00 3.1.8 Gill Net (Drift gill net) Paanod (Closed Season: February to July) 500.00 3.1.9 Pukot (Encircling Net), per unit 500.00 3.1.10 Spear Fishing (Pamana), per individual 50.00 3.1.11 Cast Net (Laya) 25.00 3.1.12 Buy & Sell of Fishery Products (Panting), per boat 300.00 3.1.13 Simple Handline, per individual 20.00 3.1.14 Fry Gathering 50.00 3.2 Municipal/City Waters: 3.2.1 Fish Cage (Floating), per square meter 3.00 3.2.2 Seaweed Culture, per gathering 150.00 3.2.3 Bentol (Portable), per unit 1.00 3.2.4 Bentol (New Look), per unit 100.00 3.2.5 Scoop Net (Panikpaw/Lente), per unit 50.00 3.2.6 Simple Handline (Pamunit) 50.00 3.2.7 Hud-Hud de Mano 50.00 3.2.8 Fry Gathering 50.00 4) License for Engaging in Aquaculture Fishponds: 4.1 Grow-out Bangus & Prawn, per Hectare/Year: 4.1.1 Intensive (more than 10 pieces/square meter) 200.00 4.1.2 Extensive (less than 10 pieces/square meter) 100.00 4.2 Lapu-lapu, per Hectare/Year 100.00 4.3 Mud Crab, per Hectare/Year 100.00 4.4 Seaweed, per Hectare/Year 150.00 4.5 Polyculture/Others, per Hectare/Year 100.00 4.6 Nursery, per Hectare/Year: 4.6.1 Bangus 200.00 4.6.2 Prawn 200.00 4.6.3 Tilapia 200.00 4.6.4 Seaweeds 200.00 4.7 Hatchery, per square meter/year: 4.7.1 Bangus 6.00 4.7.2 Prawn 6.00 4.7.3 Tilapia 6.00 4.7.4 Seaweeds 6.00 4.8 Open-Sea (50 meters from low tide mark up to 15 kms.) 4.8.1 Oyster/Mussel (100 sq.m./unit) 100.00 4.8.2 Fish Cage (Not more than 18mx18m) 200.00 4.8.3 Fish Pen (not less than 40mx100m) 100.00 4.8.4 Seaweeds: 4.8.4.1 Glacilaria, Per Hectare/Year (200 meters apart) 20.00 4.8.4.2 Others, Per Hectare/Year (200 meters apart) 100.00 5) Auxiliary Invoice - Transport Fees: 5.1 Preserved Fish (Iced, Frozen, Salted, Smoked, Patis, Bagoong, etc.), per ton 25.00 5.2 Other Shells, per 50 kilograms 15.00 5.3 Hibi, per 50 kilograms 15.00 5.4 Dried Squid, per 50 kilograms 25.00 5.5 Seaweeds: 5.5.1 Dried, per ton 50.00 5.5.2 Fresh, per sack 1.00 5.6 Tanned Skins/Salted Skins, per 50 kilograms 15.00 5.7 Bangus Fry, per pot of 3,000 fry 15.00 5.8 Live Lapu-lapu, per box of 8-10 pieces. 25.00 5.9 Live Shrimp, Prawns (spawners), per box of 6-7 pieces. 5.00 5.10 Oyster (Talaba), per sack 5.00 5.11 Mussel (Tahong/Abahong), per sack 5.00 5.12 Crab/Crablets, per basket (bayong) 5.00 5.13 Talaba (Powder Form) per sack 10.00 5.14 Bangus Fingerlings, per bag 1.00 5.15 Prawn Juveniles, per bag 1.00 5.16 Crab Meat, per 10 kilograms 20.00 5.17 All other unclassified fishery products, per 50 kilograms 10.00 Section 5A.013. Restrictions. - Licenses or permits issued, or contracts executed under this Article shall contain provisions to 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 Fisheries or his duly authorized representative. b) Fish corrals shall be entirely opened during closed season periods established by the Secretary of Agriculture and Fisheries, for the free passage of fishes to enable a considerable number to reach the spawning grounds. c) Nothing in the license shall be constructed as permitting the licensee, or grantee or permittee, to obstruct the free navigation of any stream or water wherein such licensee, grantee or permittee is granted a fishery privilege. d) The licensee or permittee agrees unconditionally to comply with all the laws, rules, regulations governing fishing now or which may hereafter be promulgated. e) The licensee or permittee 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 or without which uses explosives, noxious 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. Article B. Rentals of Real Properties Owned by the City Government Section 5B.01. Imposition. - Real properties of the City Government may be leased or rented out under the following terms and conditions: 1) Vacant lots and buildings shall be declared available for rent to all government and quasi-government offices only for a period of five (5) years or for a medium term contract and shall be renewable every year thereafter; 2) Rental rates shall have a minimum of Thirty Pesos (P30.00) per square meter per month and to a maximum of Fifty Pesos (P50.00) per square meter per month depending upon the location and condition of the building/structure set by the PCAC and in consultation with the City Mayor; 3) Rental shall be on "as is, where is" basis meaning any permanent improvement/installation in the premises shall be at the sole expense of the rentee/lessee; 4) The rentee/lessee shall pay for, and defray at its own expense, the consumption of water, electric light and other services in the leased/rented premises; 5) Rental rates shall have an increase of Ten Percent (10%) per year as stipulated in the contract; 6) The lessees shall be required to put up a deposit equivalent to the rental for one (1) month in addition to the advance payment of one (1) month rental; 7) All lease contracts shall be subject to review and confirmation by the Sangguniang Panlungsod; 8) The rentee/lessee shall not directly or indirectly sub-lease/rent, assign or transfer his right to a third party/parties without the expressed consent, in writing, of the City Government of Pagadian. Section 5B.02. Time of Payment. - The fees imposed herein shall be paid to the City Treasurer or his duly authorized representative, before the use or occupancy of the property. Article C. Service Charge for Garbage Collection Section 5C.01. Imposition of Fee. - There shall be collected yearly or quarterly from every owner or operator of a business establishment and occupants of residential houses, apartments, and flats, a garbage fee in accordance with the following schedule: Rate of Fee Per Annum 1) Aircraft and Watercraft Companies 1,000.00 2) Amusement Centers and Establishments: 2.1 Amusement Rides, Shooting Galleries, Establishments with contrivances 300.00 2.2 Billiard and/or Pool Halls, per table 50.00 2.3 Bowling Establishments: 2.3.1 Automatic, per lane 200.00 2.3.2 Non-automatic , per lane 150.00 2.4 Circuses, carnivals and the like 1,000.00 2.5 Cockpits 700.00 2.6 Golf Links and/or Ranges 600.00 2.7 Gymnasium 500.00 2.8 Membership clubs, associations or organizations: 2.8.1 Serving food, drinks and lodging facilities 500.00 2.8.2 Serving food & drinks without Lodging facilities 300.00 2.9 Night/Day Clubs, Discos and other similar establishments: 2.9.1 Night Clubs 700.00 2.9.2 Day Clubs 500.00 2.9.3 Cocktail lounges or bars, beer gardens 300.00 2.9.4 Cabarets, Dance Halls 200.00 2.10 Race tracks, Coliseums, and Similar establishments 500.00 2.11 Resorts or other similar establishments 200.00 2.12 Sauna Baths and Massage Clinics, per cubicle 40.00 2.13 Skating Rinks 150.00 2.14 Stadia, Sports Complexes 400.00 2.15 Theaters or Cinema Houses with sitting capacity of: 2.15.1 Less than 500 persons 250.00 2.15.2 500 to 2,000 persons 500.00 2.15.3 More than 2,000 persons 700.00 2.16 Pelota Courts, Tennis Courts and others of similar nature 250.00 3) Financial Institutions: 3.1 Banks: 3.1.1 Commercial 1,000.00 3.1.2 Savings 500.00 3.1.3 Rural 300.00 3.2 Savings and Loan associations, insurance companies, pawnshops 300.00 3.3 Financial and/or Lending Investors, money shops 300.00 3.4 Authorized dealer in foreign currencies and stock brokers 200.00 4) Gasoline Service/Filling Stations: 4.1 With an area of 1,000 square meters or less 300.00 4.2 With an area of more than 1,000 square meters but less than 1,500 square meters 500.00 4.3 With an area of 1,500 square meters or more 600.00 5) Private Hospitals and Medical Clinics: 5.1 With bed capacity of less than 25 persons 200.00 5.2 25 to 50 persons 260.00 5.3 51 to 75 persons 350.00 5.4 76 to 100 persons 420.00 5.5 101 to 150 persons 500.00 5.6 151 to 300 persons 700.00 5.7 301 to 500 persons 800.00 5.8 More than 500 persons 1,000.00 6) Hotels, Motels, Apartels, Pension/Lodging Houses, Inns, Taverns, Boarding Houses, Dormitories, Dwellings and Other Spaces for Lease: 6.1 Boarding Houses, Lodging Houses, Dormitories, Bed Spaces (Bed Capacity), per Bed 7.50 6.2 Hostels, Apartels, Pension Houses/Inns: 6.2.1 With air conditioner, per room: 6.2.1.1 Single Bed 10.50 6.2.1.2 Double Bed 15.00 6.2.2 Without air conditioner, per room: 6.2.2.1 Single Bed 7.50 6.2.2.2 Double Bed 9.00 6.3 Three-Star Hotel, per room: 6.3.1 Single Bed 15.00 6.3.2 Double Bed 22.50 6.3.3 Suite 30.00 6.4 Motels, Drive-Ins, per room 15.00 6.5 Four-Star Hotel, per room: 6.5.1 Single Bed 22.50 6.5.2 Double Bed 30.00 6.5.3 Suite 37.50 6.6 Five-Star Hotel, per room: 6.6.1 Single Bed 30.00 6.6.2 Double Bed 36.00 6.6.3 Suite 45.00 7) Institutions of Learning: Private Universities, Colleges, Schools and Educational or Vocational institutions based on the total semestral enrolment as follows: 7.1 Below 300 students 300.00 7.2 300 or more but less than 1,000 students 400.00 7.3 1,000 or more but less than 5,000 students 500.00 7.4 5,000 or more but less than 10,000 students 600.00 7.5 10,000 students or more 700.00 8) Liquefied Petroleum Gas Dealer 300.00 9) Media Facilities: 9.1 Daily Newspaper 150.00 9.2 Weekly Magazines 100.00 9.3 Books and Other Magazines 50.00 9.4 Radio Stations 200.00 9.5 TV Stations 300.00 10) Telegraph, Teletype, Cable and Wireless Communications Companies, etc. 300.00 11) Telephone Companies 700.00 12) Terminal Garage for Buses, and Other Public Utility Vehicles, except those used for home garage: 12.1 Less than 300 square meters 100.00 12.2 300 square meters or more but less than 500 square meters 200.00 12.3 500 square meters or more but less than 700 square meters 300.00 12.4 700 square meters or more but less than 1,000 square meters 400.00 12.5 1,000 square meters or more 500.00 13) Peddlers, Ambulant/Transient Vendors except Delivery Vans or Trucks 20.00 14) Administrative Offices, Display Offices, and Offices of Professionals 50.00 15) Private Warehouses or Bodegas: 15.1 Small 300.00 15.2 Medium 400.00 15.3 Large 500.00 16) All other businesses and other service agencies not specifically mentioned above: 16.1 Manufacturers, Producers, Processors with an aggregate area of: 16.1.1 Less than 50 square meters 50.00 16.1.2 50 square meters or more but less than 100 square meters 125.00 16.1.3 100 square meters or more but less than 200 square meters 250.00 16.1.4 200 square meters or more but less than 500 square meters 500.00 16.1.5 500 square meters or more but less than 1,000 square meters 750.00 16.1.6 1,000 square meters or more 1,000.00 16.2 Sales Office with an aggregate area of: 16.2.1 Less than 50 square meters 100.00 16.2.2 50 square meters or more but less than 100 square meters 200.00 16.2.3 100 square meters or more but less than 200 square meters 300.00 16.2.4 200 square meters or more but less than 500 square meters 400.00 16.2.5 500 square meters or more but less than 1,000 square meters 500.00 16.2.6 1,000 square meters or more 600.00 16.3 Exporters/Importers 500.00 16.4 Brewers, Distillers, Compounders, and Public Eating Places with an area of: 16.4.1 Less than 50 square meters 100.00 16.4.2 50 square meters or more but less than 100 square meters 200.00 16.4.3 100 square meters or more but less than 200 square meters 300.00 16.4.4 200 square meters or more but less than 500 square meters 500.00 16.4.5 500 square meters or more but less than 1,000 square meters 600.00 16.4.6 1,000 square meters or more 1,000.00 16.5 Cafeteria or Carinderia 100.00 16.6 Business Offices of General Contractors, Manpower Service/Employment Agencies, Private Detective Agencies, Advertising Agencies, with an aggregate area of: 16.6.1 Less than 50 square meters 100.00 16.6.2 50 square meters or more but less than 100 square meters 200.00 16.6.3 100 square meters or more but less than 200 square meters 350.00 16.6.4 200 square meters or more but less than 500 square meters 500.00 16.6.5 500 square meters or more but less than 1,000 square meters 700.00 16.6.6 1,000 square meters or more 1,000.00 16.7 Other Contractors engaged in rendering services, such as printing press; auto repair and welding shops; and similar establishments with an aggregate area of: 16.7.1 Less than 50 square meters 100.00 16.7.2 50 square meters or more but less than 100 square meters 200.00 16.7.3 100 square meters or more but less than 200 square meters 300.00 16.7.4 200 square meters or more but less than 500 square meters 400.00 16.7.5 500 square meters or more but less than 1,000 square meters 550.00 16.7.6 1,000 square meters or more 750.00 16.8 Independent wholesalers, dealers, distributors, and retailers with an aggregate area of: 16.8.1 Less than 50 square meters 100.00 16.8.2 50 square meters or more but less than 100 square meters 200.00 16.8.3 100 square meters or more but less than 200 square meters 300.00 16.8.4 200 square meters or more but less than 500 square meters 400.00 16.8.5 500 square meters or more but less than 1,000 square meters 500.00 16.8.6 1,000 square meters or more 700.00 17) Market Stallholders in the City Public Markets: 17.1 Stalls/Stands/Spaces not more than Five (5) square meters 200.00 17.2 Stalls/Stands/Spaces in excess of Five (5) square meters, per square meter 10.00 Section 5C.02. Time of Payment. - The fees prescribed in this Article shall be paid to the City Treasurer or his duly authorized representative within the first Twenty (20) days of January of every year or during the first Twenty (20) days of each subsequent quarter. Section 5C.03. Garbage Service Charges for Multiple Business. - Where there are two or more kinds of businesses subject to the garbage charges conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that which has the highest rate among the businesses concerned plus Twenty-Five Percent (25%) thereof, provided that the total garbage fee shall not exceed Five Thousand Pesos (P5,000.00) per annum. Section 5C.04. Accrual of Fees. - All fees collected under this Article shall accrue to the City of Pagadian to be used for the operating expenses in the collection and disposal of garbage. Section 5C.05. Surcharge for Late of Payment. - Failure to pay the garbage charge on time as provided herein shall be subject to a surcharge of Twenty-Five Percent (25%) of the original amount of charge due, such surcharge to be paid at the same time and in the same manner as the charge due. Section 5C.06. Administrative Provisions. - (a) The owner or operator of business establishments and occupants or residential houses, apartments and flats shall provide for their premises the required receptacles for source segregated waste materials properly packed and/or covered which shall be brought out of his establishment only at the time of collection. No Mayor's Permit shall be issued or renewed without first complying with this provision, in case of businesses. b) The City Health Officer shall inspect once a month the said business establishments to find out whether garbage is properly managed within their premises. Article D. Charges for Parking Section 5D.01. Imposition of Fee. - There shall be imposed and collected fees for the use of designated City parking areas and of portions of City streets, alleys, sidewalks, or public places in accordance with the following fees: Rate of Fee 1) Daytime Parking in Designated Parking Areas for Public Utility Vehicles: 1.1 Tricycles, per unit, per day 10.00 1.2 20 seaters or less, per unit, per parking 10.00 1.3 21 to 40 seaters, per unit, per parking 20.00 1.4 41 seaters and above, per unit/parking 30.00 2) Agora Parking: Private Vehicles, per parking 2.1 Motorcycles 2.00 2.2 Tricycles 5.00 2.3 Cars, Jeeps, Vans 5.00 2.4 Delivery Trucks 30.00 Annual Gate Pass available: Stallholders P500.00 plus cost of sticker Marketgoer P300.00 plus cost of sticker 3) Daytime Parking in Streets along F. S. Pajares Avenue from Sagun Street to Wharf Area; and along Rizal Avenue from Sabellano Street to Acacia Balangasan: Private Vehicles, per unit, per parking: 3.1 Cars/Jeeps 2.00 3.2 Mini Vans/Jeepneys 5.00 3.3 Six and Eight-Wheeler Trucks 10.00 3.4 Ten-Wheeler Trucks/Containerized Vans or Trailers 15.00 4) Over-Night Parking of Vehicles Owned by Transients in all streets within the urban barangays of the City (9:00pm to 5:00am next day) : 4.1 Light Vehicles, per unit 5.00 4.2 Medium Built Vehicles, per unit 7.50 4.3 Heavy Built Vehicles, per unit 10.00 4.4 Containerized Vans or Trailers, per unit 30.00 5) Regular Nightly Parking of Vehicles Owned by Residents along all streets within the urban barangays of the City (9:00pmto 5:00am next day): Monthly Annual 5.1 Tricycles 75.00 300.00 5.2 Light Vehicles 100.00 500.00 5.3 Medium Built Vehicles 125.00 600.00 5.4 Heavy Built Vehicles 150.00 700.00 Section 5D.02. Time and Manner of Payment. - The fees imposed in (a) shall be paid to the City Treasurer through his duly authorized Revenue Collection Clerks upon parking thereon (b) shall be paid to the City Treasurer through his duly authorized Revenue Collection Clerks upon entry at the Agora complex. The fees imposed in (c), (d), and (e) shall also be paid to the City Treasurer but through Treasurer of the Barangay where the City Street, alley, sidewalk, or public place used as parking space by transients and as private garage by residents is located. Transients shall pay the fee upon parking thereon, and barangay residents shall pay the fee on a monthly basis during the first Ten (10) days of the month. Section 5D.03. Surcharge for Late Payment. - Failure to pay the fees prescribed in this Article within the time required shall subject the taxpayer to a surcharge of Twenty-Five Percent (25%) of the original amount of fee due, such surcharge to be paid at the same time and in the same manner as the fee due. Section 5D.04. Distribution of Proceeds. - Each barangay assisting the City Government in ensuring compliance by motor-vehicle-owning transients and residents with the night parking and daytime parking regulations shall correspondingly receive a Thirty Percent (30%) share of the fees collected from its area of jurisdiction. The fees herein collected shall be remitted in full to the City Treasurer who shall release the share of the barangay on a quarterly basis within Five (5) days after the end of each quarter. Section 5D.05. Penalty. - Any violation of the provisions of this Article shall be punishable by a fine of not less Five Hundred Pesos (P500.00) but not exceeding One Thousand Pesos (P1,000.00), or imprisonment of not less than One (1) month but not exceeding Six (6) months, or both, at the discretion of the Court. Article E. City Hospital and Medical Fees and Charges Section 5E.01. Imposition of Fees. - There is hereby levied and collected the following fees and charges rendered in the City Government-run hospitals, clinics, and health centers: Rate of Fee 1) Hospital Charges: 1.1 Room: Per bed, per day 120.00 1.2 Board: Extra tray per meal 9.00 1.3 In-Patient: Regular Services (Physical Examination, Consultation and Prescription, excluding laboratory and other special examinations) 50.00 1.3.1 Hypodermic IM Injection 10.00 1.3.2 Intravenous injection, excluding Medicine 10.00 1.3.3 General Surgical Dressing: 1.3.3.1 Small 20.00 1.3.3.2 Medium 30.00 1.3.3.3 Large 50.00 1.3.3.4 Suturing of Wound (per stitch) 20.00 1.4 In-Patient: Special Services, excluding NGT: 1.4.1 Stomach lavage 150.00 1.4.2 IV Insertion 30.00 1.5 Miscellaneous Charges: 1.5.1 Ambulance, per kilometer 30.00 1.5.2 Electric fan, per unit, per day 50.00 1.5.3 Electricity for TV, per day 50.00 1.5.4 Oxygen, per hour: 1.5.4.1 Adult 100.00 1.5.4.2 Child 50.00 c) Recommend measures or action as may be necessary in the resolution of problems in connection with the occupancy of stalls, booths or spaces within the public markets. Section 5G.08. Adjudication of Stalls. - (a) Lease Period. The contract of lease for a stall shall be for a period of five (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Article. A lease contract shall be executed by and between the City of Pagadian, to be represented by the City Mayor, and the applicant in the following form and substance: "L E A S E C O N T R A C T" KNOW ALL MEN BY THESE PRESENTS: This Contract of Lease, executed by and between the City of Pagadian represented by ___________________, City Mayor, hereinafter called the PARTY OF THE FIRST PART, and ___________________, of legal age, Filipino, married/single/widow(er), and a resident of _____________________________, Pagadian City, Philippines, hereinafter called the PARTY OF THE SECOND PART: W I T N E S S E T H 1. That the PARTY OF THE FIRST PART is authorized to sign a Contract of Lease between the City of Pagadian and the Market Stall Vendors pursuant to Resolution No. 29, series of 1977, of the Sangguniang Panlungsod, this City; 2. That the PARTY OF THE FIRST PART are hereby leases and releases unto the PARTY OF THE SECOND PART, Stall No. _____, _____________ Section of the ______________ of this City; 3. That the PARTY OF THE SECOND PART hereby agrees and covenants with the PARTY OF THE FIRST PART as follows: (a) That the above-mentioned stall shall be used exclusively for business and shall not be utilized for store-room or bodega and for residential purposes; (b) That the business to be conducted in the stall shall be exclusively owned by the lessee; (c) That an amount equivalent to Three (3) months rental of the stall / space aforementioned shall be paid to the Office of the City Treasurer, as occupancy fee which is non-refundable, immediately upon the perfection of this Contract; (d) To pay the rental of the space/ stall as prescribed by the existing ordinance before the 10th day of each succeeding month and the business license on or before the 20th day of the first month of every quarter; (e) That the leased stall and its premises be kept in good sanitary condition at all times and strictly comply with the existing sanitary and market rules and regulations and / or those which may hereafter be promulgated; (f) Not to sell, transfer, sub-lease the stall, or permit another person to conduct business therein; (g) To permit the PARTY OF THE FIRST PART or his duly authorized representative to inspect, enter, and view the condition of the stall and its premises at any reasonable time and convenient manner; (h) That in case the PARTY OF THE SECOND PART engages helpers, he / she shall nevertheless personally conduct business and be present at the stall and shall notify promptly the market authorities of his / her absence and give reason(s) for the same; (i) To hang at all times his / her picture and those of his / her helper(s), and his / her business license, conveniently framed in a conspicuous place in the stall; (j) Not to make any extension and / or use any space / stall except that which is allocated to the PARTY OF THE SECOND PART; (k) That unpaid rental fee shall not be allowed to accumulate for three (3) consecutive months. If after the three (3) month period, the PARTY OF THE SECOND PART refuses or deliberately fails to pay the rental fee already due, the stalls / stand / space shall be declared vacant and shall be awarded to any qualified bidder after the latter shall have paid the obligations; (l) That the PARTY OF THE SECOND PART shall abide faithfully with the rules and regulations and all other existing market code and ordinances of Pagadian City; (m) That this Contract becomes effective immediately from the date of the signing of the same and will expire five (5) years thereafter; (4) That in case of violation of any of the provisions of this Contract or of any existing ordinances by the PARTY OF THE SECOND PART, it shall be sufficient cause for the PARTY OF THE FIRST PART to cancel his/her business permit and this contract is deemed automatically terminated. IN WITNESS WHEREOF, we have hereunto set our hands this _______ day of ______, 20___ at Pagadian City, Philippines. City Mayor PARTY OF THE SECOND PART PARTY OF THE FIRST PART TIN: CTC No. Place Issued: Date Issued: Amount Paid: SIGNED IN THE PRESENCE OF: 1. ___________________________________ 2. _________________________________ A C K N O W L E D G M E N T REPUBLIC OF THE PHILIPPINES) CITY OF PAGADIAN ) S.S. X- - - - - - - - - - - - - - - - - - - - - - - ) At the City of Pagadian on the ____ day of ___________, 20___ personally appeared ________________ known to me to be the same persons who executed the foregoing instrument of lease consisting of _____ pages including the page on which this acknowledgement is written, and signed at the bottom of each page by the parties executing this instrument and their witnesses, and seal, and said parties have acknowledged to me that the same is their free act and voluntary deed. Notary Public b) Notice of Vacancy. A notice of vacant and / or newly constructed stalls shall be made for a period of Ten (10) days immediately preceding the date fixed for their award to qualified applicants to apprise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and in the Bulletin Board of the market. The Notice of Vacancy shall be written on cardboard, thick paper, or any other suitable material and shall be in the following form: "N O T I C E" Notice is hereby given that Stall No. ____ , Building (Pavilion) No. ____ of the ___________________ Market is vacant or will be vacated on ____________ , 20 ___. Any person, 21 years of age or over, who is not legally incapacitated, desiring to lease this stall, shall file an application thereof on the prescribed form, copies of which may obtained from the Office of the Economic Enterprise Management during office hours and before 12:00 o'clock noon of ______________, 20 ____. In case there are more than one (1) applicants, the award of the lease of the vacant stall shall be determined through the drawing of lots to be conducted on _____________, 20___ at 12:00 o'clock noon at the Office of the Economic Enterprise Management by the Market Committee. This stall is found in the _______________ Section and is intended for the sale of __________________. _________________________ City Mayor" An application fee of Twenty Pesos (P 20.00) shall be collected from each applicant to cover the necessary expenses and any excess thereof shall form part of the General Fund. c) Application for Lease. 1) The application shall be under oath. It shall be submitted to the Office of the City Mayor by the applicant either in person or through his / her attorney. 2) It shall be the duty of the City Mayor to keep a register book showing the names and addresses of all applicants for a stall, the number and description of the stall applied for. It shall also be the duty of the City Mayor to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. 3) Applicants who are Filipino citizens shall have preference in the lease of public market stalls. If on the last day for filling applications there is no application from a Filipino citizen, the posting of the Notice of Vacancy prescribed above shall be extended for another ten-day period. If after the expiration of that period there is still no Filipino applicant, the stall may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made through drawing of lots to be conducted by the Market Committee. In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall shall be made through drawing of lots to be conducted by the Market Committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the Committee to the City Mayor concerned for appropriate action. 4) The successful applicant shall furnish the City mayor two (2) copies of his / her latest picture immediately after the award of the lease. It shall be the duty of the City Mayor to affix One (1) copy of the picture to the application and the other copy to the record card. Section 5G.09. Miscellaneous Provisions on Stalls. - (a) Vacancy of Stall Before Expiration of Lease. If for any reason a stallholder or lessee discontinues or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. b) Partnership with Stallholder. A market stallholder who enters into a business partnership with any party after he acquires the right to lease such stall has no authority to transfer to his partner or partners the right to occupy the stall. In case of death or any legal disability of such stallholder to continue his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding Sixty (60) days within which to wind up the business or the partnership. If the surviving partner is qualified to occupy the stall under the provisions thereof, and the spouse, parent, son, daughter or relative within the third degree of consanguinity or affinity of the deceased is not applying for the stall, he shall be given preference to continue occupying the stall concerned, if he or she applies for it. c) Lessee to Personally Administer His Stall. Any person who has been awarded the right to lease a market stall in accordance with the provisions of this Article shall occupy, administer, and be present personally at his stall or stalls. He may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents, and children who are actually living with him and who are not disqualified under the provisions hereof. The persons to be employed as helpers shall, under no circumstance, be a person with whom the stallholder has any commercial relation or transaction. d) Dummies; Sub-lease of Stalls. In any case where the person registered to be the holder or the lessee of a stall in the public market is found to be not the person who is actually occupying the said stall, the lease of such stall shall be cancelled, if upon investigation such stallholder shall be found to have sub-leased his stall to another person or to have connived with such person so that the latter may for any reason be able to occupy the said stall. Section 5G.010. Responsibility for Market Administration. - The City Mayor shall exercise direct and immediate supervision and control over the City Public Market and personnel including those whose duties concern the maintenance and upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations. Section 5G.011. Rules and Regulations. - (a) The peddling or sale outside the public market sites or premises of foodstuffs, which easily deteriorate like fish and meat, is hereby prohibited. b) No person shall utilize the public market or any part thereof for residential purpose. c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article in the passageway (pasillo) used by purchasers in the market premises. d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls in the market premises. e) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market. f) No merchandise or article shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stallholder and that taxes of any kind due thereon had been paid. g) It shall be unlawful for any lessee to remove, construct, or connect electrical wiring or water connection without prior permit from the Market Administrator and approved by the City Treasurer. h) The City of Pagadian shall not be responsible to the occupants of the stalls for any loss or damage caused by fire, theft, robbery, "force majeure", or any other cause. All articles of merchandise left in the public markets during closure time shall be at the risk of the stallholder or owner thereof. i) All articles abandoned in any public market building in violation of any of the provisions of this Article or of any regulation or rule on the management of the market shall be deemed nuisance. It shall be the duty of the Market Administrator or his subordinates to take custody thereof. In case the articles are claimed within Twenty-Four (24) hours thereafter, they shall be returned to their original owners upon payment of the actual expenses incurred in the safekeeping, unless they have so deteriorated as to constitute a menace to public health, in which case they shall be disposed of in the manner directed by the City Mayor who may also in his discretion cause the criminal prosecution of the guilty party, or merely warn him against future violations. In cases where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction, and the proceeds thereof shall be disposed of in accordance with law. Section 5G.012. Applicability Clause. - Existing laws, ordinances, rules and regulations pertaining to the public markets and their premises are hereby adopted: Provided that their provisions or any part thereof does not contradict any of the provisions of this Article. Article H. Slaughter and Corral Fees Section 5H.01. Definition of Terms. - 1. Halal - refers to food and non-food products the ingredients of which do not contain any component or product of animal that are unlawful as food to Muslims by Shariah Law or animal which are not slaughtered according to Shariah Court. 2. Slaughterhouse - refers to the establishment for the slaughtering of livestock for human consumption which is the Pagadian City Slaughterhouse located at Barangay Napolan, Pagadian City. 3. Slaughterhouse for Home Consumption - slaughtering of animals by any person of his own raising and meat products of such animal shall be used exclusively by him, members of his immediate household and his non-paying guests. The meat and meat products shall not be used in any manner for commerce. 4. Hot Meat - refers to meat coming from animals clandestinely slaughtered and does not have the benefit of ante-mortem inspection and post-mortem inspection. 5. Corral Fee - refers to the payment for the use of the animal stockyard and holding pen as depository for animals to be slaughtered. A fee of P50.00/day shall be charged for those animals deposited and refused for slaughter. 6. Weighing Fee - is the fee collected for weighing the animals before the ante-mortem inspection. 7. Ante-Mortem Inspection Fee - is the fee collected by the City Government for the inspection of livestock and poultry to determine its fitness for slaughter or the presence of disease or any condition, which may warrant it unfit for slaughter. 8. Permit to Slaughter Fee - a fee for the permit issued by the Office of the City Veterinarian to determine and verify necessary documents and for proper monitoring of livestock sources, and movement and the presence of disease. 9. Hoof Scalding (Hoof, Tails & Ears) for Large Animals - a fee collected for scalding of Hoof, Tails and Ears and cleaning. 10. Head Scalding - a fee collected for head scalding and cleaning. 11. Hide Scalding - a fee collected for hide scalding and cleaning. 12. Meat Delivery Van Fee - refers to the fee collected by the City Government in bringing the livestock carcass (meat), its blood and entrails to the public market stall or to accredited/ licensed meat retail establishments. 13. Entrails Fee - is the fee collected by the City Government for the cleaning of the entrails of livestock, removing the ingesta and fecal material to render it clean and safe for human consumption. 14. Slaughter Fee - refers to the fee collected by the City Government in its slaughter operations. 15. Post-Mortem Inspection Fee - refers to the fee collected for the professional investigation of the carcass of livestock/ poultry and its entrails, to determine its fitness for human consumption. 16. Storage Fee - is the fee collected when carcass stored because it found to be suspected of disease on abnormal condition requesting more detailed examination. Section 5H.02. Lechon House Operator. - an individual who owns and operates a roasting house for pigs for public consumption. All hogs for roasting "lechon" shall be slaughtered at the City Abattoir only. Section 5H.03. Slaughterhouse Operation. - The operation of the slaughterhouse shall be the responsibility of the City Government of Pagadian and it shall be under the supervision of the Office of the City Veterinarian. It shall be a cooperative effort of the City Government to ensure its smooth operations, to maintain and repair slaughterhouse equipment and facilities, and to ensure that fees and other charges on the services rendered be promptly collected. The City will use its power to prevent the entry of "Hot Meat" to protect the consuming public. Section 5H.04. Schedule of Fees and Charges for the Services Rendered by the City Government. - The following fees and charges shall be imposed and collected for the slaughter of animals for human consumption, viz: a) Public Consumption 1) Large Cattle (Carabao, Cow, Horse) 2.50 2) Hogs 2.00 3) Goats, Sheep or Other Members of the Bovine Family 1.80 b) Home Consumption 1) Large Cattle (Carabao, Cow, Horse) 2.00 2) Hogs 1.50 3) Goats, Sheep or Other Members of the Bovine Family 1.30 1) Permit to Slaughter Fee, per head: 1.1 Large Cattle (Carabao, Cow, Horse)...........................................................................20.00 1.2 Hogs 15.00 1.3 Goats, Sheep or Other Members of the Bovine Family .............................................12.00 2) Hauling (Meat Delivery Van) Fees, per kilo: 0.80 3) Ante Mortem Fees, per head: 3.1 Large Cattle (Carabao, Cow, Horse)......................................................................... 25.00 3.2 Hogs 20.00 3.3 Goats, Sheep or Other Members of the Bovine Family ............................................15.00 3.4 Weighing fee, per kilo 0.25 4) Post Mortem Fees, per kilo 0.50 5) Corral Fees, per head 20.00 6) Other Fees: 6.1 Entrails Fee, Per Head: 6.1.1 Large Cattle, Carabao, Horse 25.00 6.1.2 Hogs 20.00 6.1.3 Goats, Sheep or Other Members of the Bovine Family ................................15.00 6.2 Hoof, Head and Hide Scalding Fee: 6.2.1 Hoof, tails & ears, per set 100.00 6.2.2 Head Scalding, each 50.00 6.2.3 Hide Scalding/Dehide, each 100.00 6.3 Stockyard Penalties, per head: 6.3.1 Large Cattle 100.00 6.3.2 Hogs/Goats 50.00 6.4 Doson: 6.4.1 Large Cattle, per kilo 4.50 6.4.2 Hogs, per kilo 3.50 6.4.3 Hoof Scalding Large Cattle, per set 75.00 6.4.4 Head Scalding, each 25.00 Article I. Integrated Bus Terminal: Fees and Charges Section 5I.01. Fees and Charges. - The following assessments shall be collected for the use of the facilities and amenities of the Integrated Bus Terminal, City Economic Enterprises Department, to wit: 1) Parking Fees based on the hereunder prescribed rates are to be collected from all public utility vehicles before departure, per departure: 1.1 Public Utility Vehicles (over thirty-five (35) passengers capacity) 50.00 1.2 Public Utility Vehicles (thirty-five (35) passengers maximum capacity) 30.00 1.3 Passenger Vans: Destination/Route Cotabato City 20.00 Ozamis City 20.00 Iligan City 20.00 Cagayan de Oro City 25.00 1.4 Public Utility Vehicles (twenty (20) passengers maximum capacity) 20.00 1.5 Jeepney/ Multicab (Plying Dumalinao-Tukuran-Labangan Route) 10.00 1.6 Tricycles 5.00 2) Stall Rentals, per month/per stall 1,500.00 3) Portable Stalls, per square meter/per day 50.00 4) Ambulant Vendors, per day 10.00 Article J. Motorpool Services: Fees and Charges Section 5J.01. Reference. - Subject to the pertinent provisions of City Ordinance No. 1998-144, entitled: "An Ordinance Establishing the Motorpool Division, Office of the City Engineer, As A Self-Financed Income Generating Unit of the City Government Of Pagadian and Prescribing Policies And Guidelines for its Operation," the Motorpool Division, City Economic Enterprises Department, shall be authorized to collect fees and charges for the use of equipment and/or the enlistment of its technical/manpower services. Section 5J.02. Equipment Rental Fees. - The herein rates of rental the equipment in the Motorpool is adopted based on the 1998 rates established by the Association of Construction Equipment Lessors (ACEL). The same maybe updated and revised, from time to time by way of an enabling Resolution by the Sangguniang Panlungsod, to conform to the standards approved by ACEL upon the recommendation of the Chief of the Motorpool and City Economic Enterprises Department Officer, viz: Capacity Rates of Rental No. Equipment/Model CM HP Internal External 01 Bulldozer, D135A-2 Komatsu 285 3,297.90 4,579.20 02 Bulldozer, D65A-8, Komatsu 155 1,672.00 2,090.00 03 Bulldozer, D65A-6, Komatsu 140 10,919.00 1,273.00 04 Bulldozer, 14-C, Flat Allis 150 1,615.00 2,018.00 05 Backhoe, Kato , HD 1800G 2.2 1,257.00 1,407.00 06 Payloader (FL 02), IH-515, International 1.4 684.00 1,030.00 07 Payloader (75 B), Michigan 612.00 856.00 08 Payloader, 545-B, Flat Allis 1.5 560.00 887.00 09 Payloader (FL 03, 04) L70c, Volvo BM 1.6 1,925.00 2,406.00 10 Road Grader (RG 01), MG3, Mitsubishi 130 680.00 851.00 11 Road Grader (RG 02), GD31-H, Komatsu 110 690.00 872.00 12 Road Grader (RG 05), MG-330, Mitsubishi 130 192.00 950.00 13 Vibrator Compactor, Ingersol Rand 1,817.00 2,271.00 14 Dumptruck (10-Wheeler), Hyundai 10.0 125 812.30 1,209.15 15 Dumptruck (6-Wheeler) 6 562.00 807.00 16 Vibrator (Compactor), Dynapac CA 251 1,572.00 1,840.00 17 Backhoe R13W-3, Hyundai 0.65 1,528.00 1,910.00 18 Robex Backhoe 210 1,812.00 2,355.00 19 Robex Backhoe 130 1,528.00 1,810.00 20 Backhoe, 210W Hyundai 1,812.00 3,194.00 21 Backhoe, PC 220-2 Komatsu 2,282.00 3,994.00 22 Bulldozer, D85 3,393.00 23 Trailer 2,090.00 24 Loader, 75B 612.00 25 Grader, MG400 949.00 26 Road Roller, Sakai TG 41 420.00 Section 5J.02. Manpower Service Fees. - The following charges shall be collected for availing of the technical services and use of the shop and facilities of the Motorpool Division, City Economic Enterprises Department, to wit: 1) Major Repairs: 1.1 Engine Overhaul: 1.1.1 Light Vehicles: 1.1.1.1 Single Cylinder 1,000.00 1.1.1.2 3 or 4 Cylinders 4,000.00 1.1.1.3 6 Cylinders 5,000.00 1.1.1.4 8 Cylinders 6,000.00 1.1.2 Heavy Equipments: 1.1.2.1 4 Cylinders 5,000.00 1.1.2.2 6 Cylinders 7,000.00 1.1.2.3 8 Cylinders 9,000.00 1.1.2.4 10 Cylinders 10,000.00 1.1.2.5 12 Cylinders 12,000.00 1.2 Transmission/Power Train/Torque Converters: 1.2.1 Light/Service Vehicles 1,500.00 1.2.2 Trucks and Buses 3,000.00 1.2.3 Heavy Equipments: 1.2.3.1 Mechanical 5,000.00 1.2.3.2 Power Shift 7,000.00 2) Minor Repairs: 2.1 Differentials: replacement of worn-out parts: 2.1.1 Light/Service Vehicles 800.00 2.1.2 Trucks and Buses 1,500.00 2.2 Leaf/Coil Springs: Repair or Replacement, per spring 2.2.1 Light/Service Vehicles 300.00 2.2.2 Trucks and Buses 800.00 2.3 King Pins/Ball Joints: Repair or Replacement: 2.3.1 Light/Service Vehicles: Ball Joints, per ball joint 100.00 2.3.2 Trucks/Heavy Equipment: King Pin, per pin 1,800.00 2.4 Propeller Shaft/Universal Joint, Replacement: 2.4.1 Light/Service Vehicles 150.00 2.4.2 Trucks and Buses 250.00 2.5 Cylinder Heads 2.5.1 Light/Service Vehicles 1,500.00 2.5.2 Trucks and Buses 2,500.00 2.5.3 Heavy Equipments 4,000.00 4) Preventive Maintenance Services, labor only: 4.1 Engine Tune-up Services: 4.1 Light/Service Vehicles 300.00 4.2 Trucks and Buses 500.00 4.3 Heavy Equipments 1,000.00 4.2 Engine Change Oil: 4.2.1 Light/Service Vehicles 200.00 4.2.2 Trucks and Buses 300.00 4.2.3 Heavy 350.00 4.3 Greasing, per fitting: 25.00 4.4 Wheel Bearing Repacking, per hub: 4.4.1 Light/Service Vehicles 150.00 4.4.2 Trucks and Buses 300.00 4.5 Brake Lining, per hub 4.5.1 Trucks and Buses 200.00 4.5.2 Lights 100.00 5) Other Services: 5.1 Repowering/Replacement of Engine: 5.1.1 4 Cylinders and below 3,500.00 5.1.2 6 Cylinders 4,000.00 5.1.3 Trucks/Buses 6,000.00 5.1.4 Heavy Equipments 8,000.00 5.2 Vulcanizing, per tire: 5.2.1 Motorcycle 20.00 5.2.2 Trucks and Buses 50.00 5.2.3 Heavy Equipments 300.00 5.3 Ordinary Welding Jobs 5.3.1 Electric Arc Welding, per rod 20.00 5.3.2 Oxy-acetylene, per inch: 5.3.2.1 Welding 30.00 5.3.2.2 Cuttings 40.00 Article K. Fishport Fees and Charges SECTION 5K.01. Schedule Of Fees And Charges. - There shall be collected fees and charges at the Pagadian City Fish Port. The City Treasurer or his/her duly authorized representative is hereby empowered to issue cash tickets based on the schedule of fees and charges as herein described, subject to increase at Ten Percent (10%) Per Annum. a) Stalls Rental, per square meter 250.00 b) Concession Area (variable), per square meter 100.00 c) Fish Port, per vessel/per day: Berthing Mooring F e e F e e 1) Motorized Fishing Boats above Ten (10) Tons 500.00 100.00 2) Motorized Fishing Boats with Five (5) Tons but not to exceed Ten (10) Tons 300.00 70.00 3) Motorized Fishing Boats with Three (3) Tons but not to exceed Five (5) Tons 150.00 40.00 4) Motorized Fishing Boats below Three (3) Tons 100.00 20.00 5) Others 10.00 - d) Bagsakan Center: Fish Port Unloading Weighing Loading F e e F e e F e e F e e Total 1) Fresh Fish, by Sea: Per One (1) kilo 0.50 0.20 0.10 0.20 1.00 Per Thermo Chest (50-kilo capacity) 25.00 10.00 5.00 10.00 50.00 Per Banera (30-kilos capacity) 15.00 6.00 3.00 6.00 30.00 Big Fishes: Bariles, Malasugi, Liplipan, etc. 0.62 0.25 0.13 0.25 1.25 Low Quality Fish 0.25 0.20 0.10 0.20 0.75 2) Fresh Fish, by Land/Air: Per One (1) kilo 0.50 0.15 0.10 0.15 0.90 Per Thermo Chest (50-kilo capacity) 25.00 7.50 5.00 7.50 45.00 Per Banera (30-kilos capacity) 15.00 4.50 3.00 4.50 27.00 Big Fishes: Bariles, Malasugi, Liplipan, etc. 0.60 0.20 0.12 0.20 1.12 Low Quality Fish 0.25 0.10 0.10 0.10 0.55 3) Live crabs, prawns, sugpo and the like, per kilo: 0.62 0.25 0.13 0.25 1.25 4) Agar-agar, per 50-kilo sack: 25.00 10.00 5.00 10.00 50.00 5) Dried Fish, per kilo: First class: (lapu,trakito, nocos, dangit) 0.60 0.20 0.12 0.20 1.12 Second class: (balo, anopen, bolinao) 0.50 7.50 5.00 7.50 45.00 Third class: (tamban) 0.25 0.10 0.10 0.10 0.55 The above-prescribed fees include Weighing and Labor Services for unloading and loading. e) Ice Storage Space Rental, per month/per door: 3,000.00 f) Ice Loading to the Fishing Vessel Service Fee, per block: 6.00 g) Other Facilities and Services: 1) Use of Comfort Room, per use: 1.1 Urination 2.00 1.2 Defecation 5.00 1.3 Bath 10.00 2) Entrance Fee: Per Entry/Day Annual Pass 1.1 Fish Car/Cargo Truck 1.1.1 15 Tons and Above 50.00 9,000.00 1.1.2 8 to 14 Tons 40.00 7,000.00 1.1.3 3 to 7 Tons 30.00 5,000.00 1.1.4 Below 3 Tons 20.00 3,500.00 1.2 Private Cars 10.00 2,000.00 1.3 Cargo/Passenger Motorized Tricycle 5.00 1,000.00 h) Water Services Fee, per cubic meter 40.00 Article L. Miscellaneous Charges Section 5L.01. Imposition of Fees. - The following charges shall be collected for Miscellaneous Services rendered by the City Government of Pagadian. Rate of Fee 1) Towing Fee, for stalled vehicle off or on the street to owner's house or repair shop within City Poblacion 250.00 2) Registration of Official Receipts, Cash or Sales Invoices, Book of Accounts, Tickets, and others in accordance with the following schedule: 2.1 Official Receipts or Invoices: 2.1.1 20 stubs or less 10.00 2.1.2 Over 20 but not more than 50 stubs 20.00 2.1.3 Over 50 but not more than 100 stubs 40.00 2.1.4 Over 100 but not more than 500 stubs 70.00 2.1.5 Over 500 but not more than 1,000 stubs 100.00 2.1.6 For every 100 stubs in excess of 1,000 stubs 5.00 2.2 Business Book of Accounts, per Set 50.00 2.3 Admission and Raffle Tickets, per ticket 0.10 3) Verification Fee: 3.1 Dried Fish, per kilo 0.10 3.2 Salted Fish, per 20-liter Tin Can 0.50 3.3 Fresh or Iced Fish, Meat, Beef, Pork, etc., per kilo 0.10 3.4 Miscellaneous Sea Products, per sack 0.10 3.5 Milled Rice, per sack 0.25 3.6 Milled Corn, per sack 0.15 3.7 Other Agricultural Products, per sack 0.10 3.8 Livestock: 3.8.1 Large Cattle, per Head 50.00 3.8.2 Hogs, Swine, per Head 10.00 3.8.3 Fowls, Per dozen or fraction thereof 10.00 4) Public Toilet Fees. There shall be collected fees for the use of City-owned Public Toilets or comfort Rooms, in accordance with the following modes of usages: 4.1 To take a bath, per person 5.00 4.2 To defecate, per person 3.00 4.3 To urinate, per person 1.00 Section 5L.02. Time of Payment. - The fees herein levied shall be paid to the City Treasurer or his duly authorized representative by the persons, natural or juridical, concerned. 1) The Towing Fee shall be paid before towing the vehicle to its point of destination within the City poblacion. 2) The Registration Fee shall be paid upon registration of official receipts, cash or sales invoices, books of accounts, tickets and others with the City Treasurer. 3) The Verification Fee shall be paid after verification and before the goods are transported in, to, or out of the City of Pagadian. 4) The Public Toilet/Comfort Room Fee shall be collected before any person may avail of the services and facilities of the comfort rooms. CHAPTER 6 - COMMUNITY TAX Section 6.01. Imposition of Tax. - There shall be imposed a community tax on persons, natural or juridical, residing in the city. Section 6.02. Individuals Liable to Community Tax. - Every inhabitant of the Philippines who is a resident of this city, 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 owns real property with an aggregate assessed value of One Thousand (P 1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual community tax of Five (P 5.00) Pesos and an annual additional tax of One (P1.00) Peso for every One Thousand (P 1,000.00) Pesos of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five thousand (P5,000.00) Pesos. In 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 city shall pay an annual Community Tax of Five Hundred (P500.00) Pesos and an additional tax, which in no case, shall exceed Ten Thousand (P10,000.00) Pesos in accordance with the following schedule: a) For every Five Thousand (P 5,000.00) Pesos 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 city where the real property is situated - Two (P 2.00) Pesos; and b) For every Five Thousand (P 5,000.00) Pesos of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Two (P2.00) Pesos. Section 6.04. Exemption. The following are exempted from the Community Tax: 1) Diplomatic and consular representatives; and 2) 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 City 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 be 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 benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay 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 7A.01. Tax Period. - 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 manners as the tax due. Section 7A.05. Interest on Unpaid Tax. - In addition to the surcharge imposed herein, where the amount of any other revenue due to the city 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 city shall be collected by the City Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the City Treasurer is hereby authorized, subject to the approval of the City 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 City 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 collections 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 City Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying city 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 City. 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 city ordinance shall accrue to the General Fund of the city. Article B. Civil Remedies for Collection of Revenues Section 7B.01. Local Government's Lien. - Local taxes, fees, charges and other revenues herein provide 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 any 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 City Treasurer. Section 7B.03. Distraint of Personal Property. - The remedy by distraint shall proceed as follows: m) Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired through the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this city. n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city 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 City 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 (P10,000.00) Pesos; 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 (P10,000.00) Pesos, 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 City 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 City Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The City 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 entertained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the City 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 be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending the 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 City 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 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 City Treasurer for public dissemination. Section 7D.04. Authority to Adjust Rates. - The Sangguniang Panlungsod 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 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 A 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, in so far as 0violates 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 therefor. 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 9 - 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. Effectivity Clause. This ordinance shall take effect upon its approval. ENACTED AND APPROVED by the 9th City Council of Pagadian City during its 67th Regular Session held on January 13, 2009 at the Sangguniang Panlungsod Session Hall.