ORDINANCE NO: 2023-537
(Co-Sponsors: Committee on Ways and Means; and
Committee on Finance and Appropriations
"AN ORDINANCE PROVIDING FOR THE AMENDMENT ON THE REGULATIONS AND GUIDELINES FOR THE LEVY, ASSESSMENT, COLLECTION AND PAYMENT OF TAXES, FEES, CHARGES AND OTHER IMPOSITIONS FOR BUSINESS AND SERVICES RENDERED WITHIN THE TERRITORIAL JURISDICTION OF CITY OF PAGADIAN AND PROVIDING PENALTIES FOR VIOLATION THEREOF"
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 2023."
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 plural number shall apply to several persons or things as well; and every word importing the singular 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:
Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form.
Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not;
The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner.
Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or Styrofoam or other packaging materials intended to process and prepare the products for the market.
The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane;
Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun;
Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance;
Banks and Other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder;
Bar includes any place or establishment whose principal business is the sale of alcoholic beverages or liquors of any kind to be used or consumed within its premises. A bar that allows music or dancing within its premises shall be considered a nightclub, dayclub, cabaret, dancing school or dance hall, as the case may be.
Bedspacing includes the admission of bed occupants for compensation by the month or by the semester without meals;
Berthing Fee is the amount assessed against a vessel for mooring or berthing along the wharf, channel or marginal wharf; or for mooring or making fast to a vessel so berthed; or for coming or mooring within any slip, or channel under the jurisdiction of the City of Pagadian. The owner, agent, operator or master of the vessel is liable for this charge.
Boarding House includes any house where boarders are accepted for compensation by the week or by the month and where meals are served to boarders only;
Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred gauge liters.
Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit;
Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies.
Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed.
Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction;
Carenderia refers to any public eating place where food already cooked are served at a price.
Charges refers to pecuniary liability, as rents or fees against persons or property;
Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights.
Collecting Agency includes any person other than a practicing lawyer, engaged in the business of collecting or suing debts or liabilities placed in his hands, for said collection or suit, by subscribers or customers applying and paying for such service.
Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of service for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees;
As used in this Article, the term "contractor" shall include general engineering, general building and specially contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors or operators of mine drilling operators; proprietors or operators of dockyards; persons engaged in the installation of water system, and gas or electric light, heat, or establishments, proprietors or operators of smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments for plaining or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; proprietors or operators of establishments or lots for parking purposes; proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon and similar establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or operators of arrastre and stevedoring, warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters; printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; business agents, private detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners, lessors and distributors; video cassette/disc rentals, and other service providers not specifically mentioned.
The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under Section 131 of Republic Act No. 7160, viz: welding shops, service stations, white/blue, printing, recopying, or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for consideration.
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.
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.
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);
Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon commodities but upon the skill and foresight with which he watches the market;
Distiller of Spirits comprises those who distill spirituous liquors by original and continuous distillation from mash, wort, wash, sap, or syrup through continuous closed vessels and pipes until the manufacture thereof is complete.
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;
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;
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);
Importer means any person who brings articles, goods, wares or merchandise of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or recipient shall be considered the importer thereof.
Levy means an imposition or collection of an assessment, tax, fee, charge, or fine.
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.
Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any such raw materials or manufactured or partially manufactured product in such manner as to prepare it for special uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of industry, or who by any such process, combines any raw material or manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in condition, after such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and for his own use for consumption;
Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty thousand pesos (P50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher;
Market Premises refers to any open space in the market compound; part of the market lot consisting of bare ground not covered by market buildings, usually occupied by transient vendors special during market days. For purpose of this code, buying and selling of goods in any place except those made by duly licensed establishments within a radius of three (3) kilometers from the market compound to the central market, and all other markets established thereafter, are considered made within the market premises and are subject to market fees.
Mercantile Agency refers to any person engaged in the business of gathering information as to the financial standing, ability or credit of persons engaged in business and reporting the same to subscribers or to customers applying and paying therefore.
Money Shop is an extension service unit of a banking institution usually operating in the public markets, with authority to accept money for deposit and extend short-term loans for a specific purpose.
Motor Vehicle mean any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street sweepers, sprinklers, lawnmowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles that run only on rails or tracks, trailers, and traction engines of all kinds used exclusively for agricultural purposes;
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;
Night Club or Day Club includes any place or establishment selling to the public food and/or drinks and where customers are allowed to dance.
Occupation means one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes any calling, business, trade, profession or vocation.
Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking;
Peddler means any person who, either for himself or on commission, travels from 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.
Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;
Privilege means a right or immunity granted as a peculiar benefit, advantage or favor.
Professional Dancer includes any woman who dances in any of the establishments herein defined for a fee or remuneration paid directly or indirectly by the persons with whom she dances or by the operator.
Professional Hostess includes any woman employed by any of the establishments herein defined to entertain guests at their table or to dance with them.
Public Market refers to any place, building, or structure of any kind designated as such by the local board or council, except public streets, plazas, parks, and the like.
Real Estate Broker includes any person, other than a real estate salesman as hereinafter defined, who for another, and for a compensation or in 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 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.
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;
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.
Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing.
Repackers includes all persons who remove anything from the original container for repacking and selling the same at wholesale or retail.
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;
Restaurant refers to any place which provides food to the public and accepts orders from them at a price. This term includes caterers.
Retail means a sale where the purchaser buys the commodity for his consumption, irrespective of the quantity of the commodity sold;
Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes.
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.
Stall refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale
Tax means an enforced contribution, usually monetary in form, levied by the lawmaking body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs.
Vessel includes every type of boat, craft, or other artificial contrivances used, or capable of being used, as a means of transportation on water;
Wharfage means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel;
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.
CHAPTER 2 - CITY TAXES
Article A. Professional Tax
Section 2A.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 Pesos (P300.00).
Section 2A.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 2A.03. Exemption. - Professionals exclusively employed in the government shall be exempt from the payment of this tax.
Section 2A.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 2A.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 2A.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 2A.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 Pesos (P50.00) 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 B. Community Tax
Section 2B.01. Imposition of Tax. - There shall be imposed a community tax on persons, natural or juridical, residing in the city.
Section 2B.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 Pesos (P 5.00) and an annual additional tax of One (P1.00) Peso for every One Thousand Pesos (P 1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five thousand Pesos (P5,000.00).
In 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 2B.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 Pesos (P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
a) For every Five Thousand Pesos (P 5,000.00) worth of real property in the Philippines owned by it during the preceding year based on the valuation used in the payment of real property tax under existing laws, found in the assessment rolls of this city where the real property is situated - Two Pesos (P 2.00); and
b) For every Five Thousand Pesos (P 5,000.00) of gross receipts or earnings derived by it from its business in the Philippines during the preceding year - Two Pesos (P2.00).
Section 2B.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 2B.05. Place of Payment. - The Community Tax shall be paid in the Office of the City Treasurer or to the deputized Barangay Treasurer.
Section 2B.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 percent (24%) per annum from the due date until it is paid.
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 to 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 2C.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 2C.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 2C.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 2C.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 C-I. Tax On Idle Lands
Section 2C-I.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 2C-I.02. Imposition of Tax. - There is hereby levied an annual tax on idle lands at the rate of Five Percent (5%) of the assessed value of the property which shall be in addition to the Basic Real Property Tax.
Section 2C-I.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 majeure, 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 2C-I.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 2C-I.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-II. Special Levy on Lands
Section 2C-II.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-II.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-II.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-II.04. Time of Payment. - The special levy shall be paid within the quarter following the effectivity of the ordinance imposing such levy.
Section 2C-II.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-II.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 C-III. Socialized Housing Tax
Section 2C-III.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 Pesos (P 500.00) per square kilometer.
Section 2C-III.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 2C-III.03. Imposition of Tax. - There is hereby imposed a Socialized Housing Tax at the rate of One-Half Percent (0.5%) on the assessed value on lands in urban areas in excess of Fifty Thousand (PhP50,000.00) Pesos.
Section 2C-III.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 2C-III.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 C-IV: Tax On Transfer Of Real Property Ownership
Section 2C-IV.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 ninety percent (90%) 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 2C-IV.02. Exemptions. - The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempt from this tax.
Section 2C-IV.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 2C-IV.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 D. Local Business Taxes
Section 2D.01. 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:
Gross Sales/Receipts Amount of Tax
for the Preceding Calendar Year Per Annum
20,000.00 or more but less than 30,000.00 798.60
30,000.00 or more but less than 40,000.00 1,197.90
40,000.00 or more but less than 50,000.00 1,497.38
50,000.00 or more but less than 75,000.00 2,395.80
75,000.00 or more but less than 100,000.00 2,994.75
100,000.00 or more but less than 150,000.00 3,993.00
150,000.00 or more but less than 200,000.00 4,991.25
200,000.00 or more but less than 300,000.00 6,987.75
300,000.00 or more but less than 500,000.00 9,982.50
500,000.00 or more but less than 750,000.00 14,520.00
750,000.00 or more but less than 1,000,000.00 18,150.00
1,000,000.00 or more but less than 2,000,000.00 24,956.25
2,000,000.00 or more but less than 3,000,000.00 29,947.50
3,000,000.00 or more but less than 4,000,000.00 35,937.00
4,000,000.00 or more but less than 5,000,000.00 41,926.50
5,000,000.00 or more but less than 6,500,000.00 44,200.00
6,500,000.00 or more Sixty-Eight (68%) 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 in Sec. 143 (a) of RA No. 7160.
b) On wholesalers, distributors or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules:
Gross Sales/Receipts Amount of Tax
for the Preceding Calendar Year Per Annum
30,000.00 or more but less than 40,000.00 798.60
40,000.00 or more but less than 50,000.00 1,197.90
50,000.00 or more but less than 75,000.00 1,796.85
75,000.00 or more but less than 100,000.00 2,395.80
100,000.00 or more but less than 150,000.00 3,394.05
150,000.00 or more but less than 200,000.00 4,392.30
200,000.00 or more but less than 300,000.00 5,989.50
300,000.00 or more but less than 500,000.00 7,986.00
500,000.00 or more but less than 750,000.00 11,979.00
750,000.00 or more but less than 1,000,000.00 15,972.00
1,000,000.00 or more but less than 2,000,000.00 18,000.00
2,000,000.00 or more Ninety (90%) Percent of One (1%) Percent
The businesses enumerated in paragraph (a) of R.A. No. 7160 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
30,000.00 or more but less than 40,000.00 698.78
40,000.00 or more but less than 50,000.00 998.25
50,000.00 or more but less than 75,000.00 1,597.20
75,000.00 or more but less than 100,000.00 2,395.80
100,000.00 or more but less than 150,000.00 3,593.70
150,000.00 or more but less than 200,000.00 4,791.60
200,000.00 or more but less than 250,000.00 6,588.45
250,000.00 or more but less than 300,000.00 8,385.30
300,000.00 or more but less than 400,000.00 11,180.40
400,000.00 or more but less than 500,000.00 14,973.75
500,000.00 or more but less than 750,000.00 16,788.75
750,000.00 or more but less than 1,000,000.00 18,603.75
1,000,000.00 or more but less than 2,000,000.00 20,872.50
2,000,000.00 or more Ninety (90%) 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 P20,872.50.
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 ninety percent (90%) 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. All other income and receipts not herein enumerated shall be excluded in the computation of the tax.
f) On retailers:
Gross Sales/ Receipts Tax
For the Preceding Calendar Year Rate
More than 50,000.00 but not over 400,000.00 3.00%
Plus 1.5% for the amount in excess of 400,000.00 1.50%
The rate of three percent (3%) per annum shall be imposed on sales not exceeding Four Hundred Thousand Pesos (P400,000.00). In case gross sales/receipts is more than Four Hundred Thousand Pesos (P400,000.00) per annum, three percent (3%) shall be imposed on the first Four Hundred Thousand Pesos (P400,000.00) and additional one point five percent (1.5%) for the amount in excess of Four Hundred Thousand Pesos (P400,000.00).
However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year does not exceed Fifty Thousand Pesos (P50,000.00) subject to existing laws and regulations.
g) Other Businesses. The rate of three percent (3%) on gross receipts/sales of the preceding calendar year is hereby imposed on the businesses which cannot be classified as above stated (A to F) such as but not limited to the following:
1. 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.
2. Subdivision owners/ Private Cemeteries and Memorial Parks;
3. Operators of Cable Network System;
Section 2D-II. 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 2D-II.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 2D-II.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 2D-II.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 D-III. Amusement Tax on Admission
Section 2D-III.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 2D-III.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 ten percent (10%) of the gross receipts from admission fees.
Section 2D-III.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 2D-III.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 2D-III.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 2D-III.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 D-IV. Franchise Tax
Section 2D-IV.01. Definition. - When used in this Article, franchise is a right or privilege, affected with public interest which 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.
Section 2D-IV.02. Imposition of Tax. - There is hereby imposed a tax on business enjoying a franchise, at a rate of ninety percent (90%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within this city.
In the case of a newly started business, the tax shall be Sixteen and One half over Twenty (16.5/20) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts from the preceding calendar year, or any fraction thereof, as provided herein.
The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner:
a) If the principal office of the business is located in the city, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment.
b) In the case of a branch or sales office located in the city which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office.
c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office.
Section 2D-VIII.01. Payment of Business Taxes. - (a) The taxes imposed under Article D 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 Article D 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 Article D 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 Article D 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 2D-VIII.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 2D-VIII.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 2D-VIII.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 2D-VIII.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.
Section 2D-VIII.06. Compromise Surcharge and Interest. - The City Treasurer can compromise or waive the surcharge of Twenty Five Percent (25%) to not less than Five Percent (5%) and the interest of Two Percent (2%) to not less than Five Hundred Pesos (P500.00) upon recommendation of the CDRRMO acting on a notarized application for compromise by the taxpayer under any of the following grounds: calamity, force majeure or fortuitous event.
Section 2D-VIII.07. 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 therefore 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 One Peso (P1.00) per stub 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.
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.
CHAPTER 3 - PERMIT AND REGULATORY FEES
Article A. Mayor's Permit Fee on Business
Section 3A.01. Imposition of Fee. - There shall be collected an annual fee for the issuance of a Mayor's Permit to operate a business, pursue an occupation or calling, or undertake an activity within the City.
The permit fee is payable for every distinct or separate business or place where the business or trade is conducted. One line of business of trade does not become exempt by being conducted with some other business of trade for which the permit fee has been obtained and the corresponding fee paid for.
For purpose of the Mayor's Permit Fee, the following Philippine definition of business size is hereby adopted:
Characteristics Asset Size No. of Workers
Cottage P500,000.00 and below 1 - 10
Small P500,001.00 to P5,000,000.00 11 - 99
Medium P5,000,001.00 to P20,000,000.00 100 - 199
Large Over P20,000,001.00 200 & above
The permit fee shall either be based on asset size or number of workers, whichever will yield the higher fee;
a) On business subject to graduated Fixed Taxes: Amount
Per Annum
1. On Manufacturers/Importers/Producers:
1.1 Cottage P 500.00
1.2 Small 1,000.00
1.3 Medium 2,000.00
1.4 Large 4,000.00
2. On Banks:
2.1 Rural & Savings Banks 6,000.00
2.2 Commercial, Industrial, Development &
Universal Banks 10,000.00
2.3 Cooperative Banks 1,000.00
3. On Other Financial Institutions:
3.1 Small 2,000.00
3.2 Medium 6,000.00
3.3 Large 10,000.00
4. On Contractors/Service Establishments:
4.1 Cottage 500.00
4.2 Small 1,000.00
4.3 Medium 2,000.00
4.4 Large 4,000.00
5. On Wholesalers/Retailers/Dealers or Distributors:
5.1 Cottage 500.00
5.2 Small 1,000.00
5.3 Medium 2,000.00
5.4 Large 4,000.00
6. On Transloading Operations:
6.1 Medium 3,000.00
6.2 Large 6,000.00
7. Other Businesses:
7.1 Cottage 500.00
7.2 Small 1,000.00
7.3 Medium 2,000.00
7.4 Large 4,000.00
8. Special Permit Fees (Sin Tax):
Wholesale Retail
Dealers in foreign liquors P 5,000.00 P 2,000.00
Dealers in domestic liquors 3,000.00 1,500.00
Dealers of fermented liquors 1,000.00 500.00
Tobacco dealers 2,000.00 500.00
Cigar & Cigarette Dealers 2,000.00 500.00
Each apparatus of video game or visual entertainment -- 200.00
Section 3A.02. Time and Manner of Payment. - The fee for the issuance of a Mayor's Permit shall be paid to the City Treasurer upon application before any business or undertaking can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof.
For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be exacted for a period longer than the end of the calendar quarter. If the fee has been paid for a period longer than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the unexpired quarter or quarters shall be made.
Section 3A.03. Administrative Provisions. - (a) Supervision and Control over Establishments and Places. The City Mayor shall supervise and regulate all establishments and places subject to the payment of the permit fee. He shall prescribe rules and regulations as to the mode or manner on which they shall be conducted in so far as may be necessary to maintain peaceful, healthy, and sanitary conditions in the city.
b) Application for Mayor's Permit: False Statement. An application for a Mayor's Permit shall be filed with the Office of the City Mayor. The form for the purpose shall be issued by the same Office and shall set forth the requisite information including the name and residence of the applicant, the description of business or undertaking that is to be conducted, and such other data or information as may be required.
1. For a newly-started business:
a. Location sketch of the new business
b. Paid-up capital of the business as shown in the articles of incorporation, if a corporation or partnership, or a sworn statement of the capital invested by the owner or operator, if a sole proprietorship
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.04. 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 P 25.00
Per cockfight, Local Derby 100.00
Per cockfight, International Derby 500.00
Permit Fee, Ordinary 2,000.00
Permit Fee, Local Derby 5,000.00
Permit Fee, International Derby 10,000.00
b) Special Derby Assessment:
1. Derbies with winning bet of less than P4,000.00 200.00
2. Derbies with winning bet of more than P4,000.00 up to P20,000.00 400.00
3. Derbies with winning bet of more than P20,000.00 1,000.00
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 Three Hundred Pesos (P300.00) 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 Three Hundred Pesos (P300.00) 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 One Thousand (P1000.00) Pesos
b) For astray goats and pigs: a fine of Five Hundred (P500.00) 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-fifty (P150.00) 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, exclusive of Number Plates and/or sticker which shall be issued at cost:
Rate of Fee
Per Annum
a) Bicycles, per unit P 150.00
b) Carts and Sledges, per unit 200.00
c) Calesas/Tartanillas, per unit 200.00
d) Fishing Boats or Motorboats, per unit:
1) Weighing more than Ten (10) tons (e.g. lansa) 5,000.00
2) Weighing Six (6) to Ten (10) tons (e.g. ice bakan) 3,000.00
3) Weighing Three (3) to Five (5) tons (e.g., tapay-tapay) 2,000.00
4) Weighing One (1) to Three (3) tons
a) With more than Fifteen (15) Horsepower 700.00
b) With more than Ten (10) but up to Fifteen (15) Horsepower 500.00
c) With Ten (10) Horsepower or less 300.00
5) Non-motorized banca or baroto 150.00
6) Special Permit for double engine - gasoline 5,000.00
7) Special Permit for double engine - diesel 7,000.00
e) Sewing Machine, per unit 150.00
f) Grain or Meat Grinder, per unit 150.00
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.
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. Subdivision Processing and Approval Fees and Charges
Section 3H.01. Imposition of Fees and Charges. - There is hereby levied the following rates of fees and charges for the processing and approval of subdivision plans for residential, commercial, industrial, and other development purposes within the City of Pagadian:
1) Zoning/Locational Clearance (based on cost of project):
1.1 Single residential structure attached or detached
1.1.1 P100,000.00 and below 600.00
1.1.2 Over P100,000.00 600.00
+ 1/10 of 1% of cost in excess of P100,000.00
1.2 Apartments/Townhouses
1.2.1 P500,000.00 and below 2,500.00
1.2.2 Over P500,000.00 2,500.00
+ 1/10 of 1% of cost in excess of P500,000.00
1.3 Dormitories
1.3.1 P500,000.00 and below 2,000.00
1.3.2 Over P500,000.00 2,000.00
+ 1/10 of 1% of cost in excess of P500,000.00
1.4 Institutional
1.4.1 P100,000.00 and below 2,000.00
1.4.2 Over P100,000.00 2,000.00
+ 1/10 of 1% in excess of P100,000.00
1.5 Commercial and Agro-Industrial Project Cost of which is:
1.5.1 P100,000.00 and below 5,000.00
1.5.2 Over P100,000.00 5,000.00
+ 1/10 of 1% of cost in excess of P100,000.00
1.6 Special Uses/Special Projects:
(Gasoline Station, Cell Sites, Slaughterhouse, Treatment Plant Etc.)
1.6.1 P100,000.00 and below 6,000.00
1.6.2 Over P100,000.00 6,000.00
+ 1/10 of 1% of cost in excess of P100,000.00
1.7 Alteration/Expansion:
(effected areas/cost only) same as original application
1.8 Surcharge for Existing/On-going Projects
Without Zoning/Locational Clearance Additional Fifty
(50%) Percent of Fees
1.9 Government Projects
1.9.1 In the Exercise of Constituent or Essential
Functions (Express, Implied or Inherent) Exempted
1.9.2 In the Exercise of Purely Ministrant/Proprietary
Functions Fifty (50%) of Fees
2. Subdivision and Condominium Projects
2.1 Projects Under P.D. 957: (per hectare)
2.1.1 Approval of Subdivision Plan (including town houses)
2.1.1.1 Preliminary Approval and Locational Clearance (PALC)/
Preliminary Subdivision Development Plan (PSDP)
2.1.1.1.1 For the first five (5) hectares 1,500.00
2.1.1.1.2 For every additional hectare or
fraction thereof 750.00
2.1.1.1.3 Inspection Fee, per hectare or
fraction thereof 2,000.00
2.1.1.2 Final Approval & Development Permit:
2.1.1.2.1 For every hectare or a fraction thereof 4,000.00
2.1.1.3 Additional Fee on Floor Area of houses and
building sold with lot, per square meter 5.00
2.1.1.3.1 Inspection Fee (not applicable for projects
already inspected for PAL/PSDPC application)
2.1.1.4 Alteration of Plan (affected areas only), per
hectare or fraction thereof 4,000.00
2.1.1.4.1 Additional Fee on Floor Area of houses and
building sold with lot, per square meter 5.00
2.1.2 Surcharge on project developed without Development
Development Permit Fifty (50%)
Percent of Fees
2.2 Projects under BP 220:
2.2.1 Preliminary Approval and Locational Clearance:
(per hectare or fraction thereof)
Processing Fees:
2.2.1.1 Socialized Housing (for the first ten hectares) 1,100.00
2.2.1.2 Economic Housing (for the first five hectares) 1,650.00
Inspection Fees:
2.2.1.3 Socialized Housing 1,100.00
2.2.1.4 Economic Housing 1,650.00
2.2.2 Final Approval and Development Permit: (per hectare or fraction thereof)
Processing Fees:
2.2.2.1 Socialized Housing 1,100.00
2.2.2.2 Economic Housing 1,650.00
Inspection Fees: (Projects already inspected for PALC/PSDP application may not be charged inspection fee
2.2.2.3 Additional Fee on Floor Area of houses and
buildings sold with the lot, per square meter 5.00
2.2.3 Alteration of Plan (affected areas only), per hectare or a fraction thereof
2.2.3.1 Socialized Housing 1,100.00
2.2.3.2 Economic Housing 1,650.00
2.2.4 Surcharge on Project Developed Without
Development Permit Fifty (50%)
Percent of Fees
2.3 Condominium:
2.3.1 Preliminary Approval and Locational Clearance,
per hectare or a fraction thereof 2,000.00
2.3.2 Final Approval and Development Permit
2.3.2.1 Total Land Area, per square meter 10.00
2.3.2.2 Number of floors, per floor 200.00
2.3.2.3 Building Area/Floor Area, per square meter 5.00
2.3.3 Inspection Fee, per square meter of floor area 5.00
2.3.4 Alteration of Plan (affected areas only) Same as Final
Approval & Development Permit
2.3.5 Residential (Saleable areas), per square meter 25.00
2.3.6 Commercial/Office (Saleable areas), Per square meter 50.00
2.3.7 Surcharge on Project Developed
Without Development Permit Fifty (50%)
Percent of Fees
2.4 Approval of Industrial Subdivision
2.4.1 Preliminary Approval and Locational Clearance,
per hectare or fraction thereof
2.4.1.1 First Five (5) hectares 2,000.00
2.4.1.2 For every additional hectare thereafter 600.00
2.4.1.3 Inspection Fee 4,000.00
2.4.2 Final Approval and Development Permit
per hectare or a fraction thereof 4,000.00
Inspection Fees: (Projects already inspected for PALC/PSDP application may not be charged inspection fee)
2.4.3 Alteration of Plan (affected areas only) Same as Final
Approval and Development Permit
2.4.4 Surcharge on Project Developed
Without Development Permit Fifty (50%)
Percent of Fees
2.5 Approval Commercial Subdivision, per hectare or fraction thereof
2.5.1 Preliminary Approval and Locational Clearance,
2.5.1.1 First five (5) hectares 2,500.00
2.5.1.2 For every additional hectare thereafter or
fraction thereof 600.00
2.5.1.3 Inspection Fee 2,000.00
2.5.2 Final Approval and Development Permit 5,000.00
2.5.2.1 Inspection Fee (Projects already inspected for
PALC/PSDP application may not be
charged inspection fee)
2.5.3 Alteration of Plan (affected areas only) Same as Final
Approval and Development Permit
2.5.4 Surcharge on Project Developed
Without Development Permit Fifty (50%)
Percent of Fees
2.6 Approval of Farm lot Subdivision, per hectare or fraction thereof
2.6.1 Preliminary Approval and Locational Clearance
2.6.1.1 For the first five (5) hectares 600.00
2.6.1.2 For every additional hectare thereafter or
fraction thereof 200.00
2.6.1.3 Inspection Fee 1,000.00
2.6.2 Final Approval and Development Permit 2,000.00
2.6.2.1 Inspection Fee (Projects already inspected for
PALC/PSDP application may
not be charged inspection fee)
2.6.3 Alteration of Plan (affected areas only) Same as Final
Approval & Development Permit
2.6.4 Surcharge on Project Developed
Without Development Permit Twenty-Five (25%)
Percent of Fees
2.7 Approval of Memorial Park/Cemetery Project/Columbarium
2.7.1 Preliminary Approval and Locational Clearance
2.7.1.1 Memorial Park Projects (for the first hectare) 3,000.00
2.7.1.2 Cemeteries (for the first hectare) 1,000.00
2.7.1.3 Columbarium (for the first hectare) 300.00
2.7.1.4 Every additional hectare/square meter
or fraction thereof
2.7.1.4.1 Memorial Projects 500.00
2.7.1.4.2 Cemeteries 200.00
2.7.1.4.3 Columbarium 100.00
2.7.1.5 Inspection Fee
2.7.1.5.1 Memorial Projects 2,000.00
2.7.1.5.2 Cemeteries 1,000.00
2.7.1.5.3 Columbarium (per Ground Floor Area) 24.00
2.7.2 Final Approval and Development Permit:
2.7.2.1 Memorial Projects, per square meter
or fraction thereof 10.00
2.7.2.2 Cemeteries, per square meter or fraction thereof 5.00
2.7.2.3 Columbarium, per square meter of floor area
or fraction thereof 300.00
Inspection Fee (Projects already inspected for PALC/PSDPP may no longer be required inspection fee.)
2.7.3 Alteration of Plan (Affected areas only) Same as Final
Approval & Development Permit
2.7.4 Surcharge on Project Developed
Without Development Permit Fifty (50%)
Percent of Fees
Section 4E.01. Imposition of Fee. - There will be collected a fee of One Hundred Fifty Pesos (P150.00) from any person who is given physical examination by the City Health Officer or his duly authorized representative, as required by existing ordinances.
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 One Hundred Fifty Pesos (P 150.00) 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.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:
1) Slaughter Fee, per kilo:
1.1 Large Cattle (Carabao, Cow, Horse) 4.00
1.2 Hogs 4.00
1.3 Goat/Sheep 3.60
1.4 Halal Goat 3.60
1.5 Native Chicken, per head .............................................15.00
2) Permit to Slaughter Fee, per head:
2.1 Large Cattle (Carabao, Cow, Horse) 50.00
2.2 Hogs 30.00
2.3 Goats, Sheep or Other Members of the Bovine Family 24.00
3) Hauling (Meat Delivery Van) Fees, per kilo: 1.00
4) Ante Mortem Fees:
4.1 Per kilo 0.50
4.2 Poultry Dressing Plant, per head 0.40
4.3 Weighing fee, per kilo 0.50
5) Post Mortem Fees:
5.1 Per kilo 1.00
5.2 Poultry Dressing Plant, per head 0.35
6) Corral Fees, per head 20.00
7) Other Fees:
7.1 Entrails Fee, Per Head:
7.1.1 Large Cattle, Carabao, Horse 75.00
7.1.2 Hogs 40.00
7.1.3 Goats, Sheep or Other Members of the Bovine Family 30.00
7.2 Hoof, Head and Hide Scalding Fee:
7.2.1 Hoof, tails & ears, per set 150.00
7.2.2 Head Scalding, each 75.00
7.2.3 Hide Scalding/Dehide, each 150.00
7.3 Stockyard Penalties, per head:
7.3.1 Large Cattle 100.00
7.3.2 Hogs 50.00
7.3.3 Goats 30.00
7.4 Doson:
7.4.1 Large Cattle, per kilo 9.00
7.4.2 Hogs, per kilo 7.00
7.4.3 Hoof Scalding Large Cattle, per set 120.00
7.4.4 Head Scalding, each 35.00
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 All Public Utility Vehicles/Buses 70.00
1.2 Public Utility Vehicles (35 passengers maximum capacity) 50.00
1.3 Jeepney/Multicab (Plying Dumalinao-Labangan-Tukuran Route) 40.00
1.4 Multicab (balik-balik plying downtown to IBT) 10.00
1.5 Tricycles 10.00
2) Stall Rentals, per month/per stall
2.1 Stall No. 1-20 3,000.00
2.2 Stall No. 21 5,000.00
2.3 Stall No. 22 4,000.00
2.4 Stall No. 24 5,000.00
2.5 Stall No. 28 5,000.00
2.6 Stall No. 29 (Rural Transit Office) 10,000.00
2.7 Stall No. 30 (Backpacker's Inn) 7,000.00
3) Parking/Entrance fee for all private/government vehicles, per vehicle,
per parking/entry:
3.1 First two hours 25.00
Succeeding hour or fraction thereof 10.00
3.2 24 hours parking 150.00
3.3 Single Motorcycle 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 5,274.00 7,155.00
02 Bulldozer, D65A-8, Komatsu 155 2,299.00 2,873.00
03 Bulldozer, PC-220, Komatsu 4,992.00 6,240.63
04 Payloader 1.5 1,733.00 2,166.25
05 Road Grader, G710A 2,173.00 2,716.25
06 Road Grader, G710A/Scarifier 2,933.55 3,666.94
07 Compactor (Vibrator), SP56 1,507.00 1,883.75
08 Dumptruck (10-Wheelers) 10.0 1,352.00 1,690.00
09 Dumptruck (6-Wheeler) 1,008.75 1,260.93
10 Elf 375.00 468.75
11 Trailer 4,180.00 5,225.00
12 Water Truck 1.0 1,065.00 1,331.25
13 Transit Mixer 50.0 1,279.00 1,598.75
14 1-Bagger Mixer 172.00 215.00
15 Concrete Vibrator 148.88 186.10
16 Concrete Cutter 167.38 209.22
17 Bar Cutter Single Phase 219.75 274.69
Section 5J.03. 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
3) Preventive Maintenance Services, labor only:
3.1 Engine Tune-up Services:
3.1.1 Light/Service Vehicles 300.00
3.1.2 Trucks and Buses 500.00
3.1.3 Heavy Equipments 1,000.00
3.2 Engine Change Oil:
3.2.1 Light/Service Vehicles 200.00
3.2.2 Trucks and Buses 300.00
3.2.3 Heavy 350.00
3.3 Greasing, per fitting: 25.00
3.4 Wheel Bearing Repacking, per hub:
3.4.1 Light/Service Vehicles 150.00
34.2 Trucks and Buses 300.00
3.5 Brake Lining, per hub
3.5.1 Trucks and Buses 200.00
3.5.2 Lights 100.00
4) Other Services:
4.1 Repowering/Replacement of Engine:
4.1.1 4 Cylinders and below 3,500.00
4.1.2 6 Cylinders 4,000.00
4.1.3 Trucks/Buses 6,000.00
4.1.4 Heavy Equipments 8,000.00
4.2 Vulcanizing, per tire:
4.2.1 Motorcycle 20.00
4.2.2 Trucks and Buses 50.00
4.2.3 Heavy Equipments 300.00
4.3 Ordinary Welding Jobs
4.3.1 Electric Arc Welding, per rod 20.00
4.3.2 Oxy-acetylene, per inch:
4.3.2.1 Welding 30.00
4.3.2.2 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 312.50
b) Concession Area (variable), per square meter 200.00
c) Fish Port, per vessel/per day: Berthing Mooring
F e e F e e
1) Motorized Fishing Boats above Ten (10) Tons 625.00 125.00
2) Motorized Fishing Boats with Five (5) Tons
but not to exceed Ten (10) Tons 375.00 87.50
3) Motorized Fishing Boats with Three (3) Tons
but not to exceed Five (5) Tons 187.50 50.00
4) Motorized Fishing Boats below Three (3) Tons 125.00 25.00
5) Others 12.50 -
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 0.62 0.25 0.13 0.25 1.25
Per Thermo Chest (50-kilo capacity) 31.25 12.50 6.25 12.50 62.50
Per Banera (30-kilos capacity) 18.75 7.50 3.75 7.50 37.50
Big Fishes: Bariles, Malasugi,
Liplipan, etc. 0.78 0.31 0.16 0.31 1.56
Low Quality Fish 0.31 0.25 0.13 0.25 0.94
2) Fresh Fish, by Land/Air:
Per One (1) kilo 0.62 0.19 0.13 0.19 1.13
Per Thermo Chest (50-kilo capacity) 31.25 9.37 6.26 9.37 56.25
Per Banera (30-kilos capacity) 18.75 5.62 3.76 5.62 33.75
Big Fishes: Bariles, Malasugi,
Liplipan, etc. 0.75 0.25 0.15 0.25 1.40
Low Quality Fish 0.33 0.12 0.12 0.12 0.69
3) Live crabs, prawns, sugpo
and the like, per kilo: 0.78 0.31 0.16 0.31 1.56
4) Agar-agar, per 50-kilo sack: 31.25 12.50 6.25 12.50 62.50
5) Dried Fish, per kilo:
First class: (lapu, trakito, nocos, dangit) 0.75 0.25 0.15 0.25 1.40
Second class: (balo, anopen, bolinao) 31.25 9.37 6.26 9.37 56.25
Third class: (tamban) 0.33 0.12 0.12 0.12 0.69
6) Shellfish, per sack 31.25 12.50 6.25 12.50 62.50
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: 7.50
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 15.00 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. Pagadian Farmers' Trading Center Fees and Charges
Section 5L.01. Definition of Terms. -
1. Pagadian Farmers' Trading Center - refers to the building or structure where Farmers and Traders market their farm products, usually done in wholesale basis.
2. Repacking Area - refers to any allotted space in the Pagadian Farmers' Trading Center premises where packing and repacking is being done by the buyer.
3. Repacking Space - refers to a subdivision or housing installation of the Trading Center where repacking activities of farm products are done and packed merchandise/goods are kept.
4. Pagadian Farmers' Trading Center Premises - refers to the entire space inside the building where equipment and facilities are being found.
5. Farmers - refers to the producers or suppliers and sellers of farm products.
6. Traders - refers to any person who is buying and selling farm products.
7. Storage Room - refers to any allotted space intended for the unsold farm products which are being stored and to be sold for the next day.
8. Weighing Scale - refers to the equipment used in determining the weight of farm products.
9. Repacker - refers to the person or trader who buys farm products from the different suppliers and sells them in volume.
10. Supplier - refers to any person whether as a farmer or a trader who buy farm products for sale.
11. Adjudication - refers to law or judge's decision.
12. High Value Commercial Crops (HVCC) - are fruits for exports, spices, root crops and vegetables for pinakbet, chopseuy and salad.
a. "Fruits for Exports" shall refer to the following kinds of products:
1. Mango
2. Durian
3. Pineapple
4. Lanzones
5. Banana
6. Rambutan
b. "Spices" shall refer to the herein listing of products:
1. Bulb and Leafy Onion
2. Sweet Pepper
3. Tomato
4. Ginger
5. Garlic
c. "Root Crops" shall refer to the following:
1. Sweet Potato
2. Irish Potato
3. Ube
d. The "Vegetables" referred to above shall include:
1. for "Pinakbet": Ampalaya, Okra, Eggplant and Squash
2. for Chopsuey: Cabbage, Broccoli, Cauliflower, Carrots and Sweet Peas
3. for Salad: Radish and Cucumber
13. Low Value Commercial Crops (LVCC) - refers to all farm products not included in the list of the high value commercial crops.
Section 5L.02. Imposition of Fees. - There shall be collected the following:
Rate of Fee
1) Rental fee for the use of weighing scale includes the Five (5%)
discharged of farm products from hauling trucks to be Percent of
designated are inside the center, weighing the products the prevailing
and then hauling to the repacker's area price
2) Rental fee for repacking space, per square meter, per month 300.00
3) Storage fee of farm products per night (farmers who intend
to leave their unsold products)
3.1 High Value Commercial Crops (HVCC) 4% of the prevailing price
3.2 Low Value Commercial Crops (LVCC) 2% of the prevailing price
4) Exit Fee: (payment of repacked farm products from the Trading Center
ready for loading to the Hauler Vehicles will be charged to the trader)
LVCC HVCC
4.1 Sack - below 40 kilos 5.00 10.00
4.2 Sack - above 40 kilos 5.00 10.00
4.3 Bukag - below 50 kilos 5.00 10.00
4.4 Bukag - above 50 kilos 5.00 10.00
4.5 Kahon/Box - below 30 kilos 5.00 10.00
4.6 Kahon/Box - above 30 kilos 5.00 10.00
5) Parking Fee: (payment will be charged to the vehicles
loading from the trading center)
5.1 Hauler Truck/Jeepney 15.00
5.2 Hauler Elf 20.00
5.3 Hauler Forward 30.00
5.4 Hauler 10 Wheeler 50.00
6) Other Charges
6.1 Use of comfort room
6.1.1 Urinate 5.00
6.1.2 Defecate 10.00
6.2 Use of bathroom
6.2.1 Taking a bath 10.00
6.3 Verification Fee
6.3.1 Milled rice, per sack (25 kls.) 4.00
6.3.2 Milled corn, per sack (25 kls.) 3.00
6.3.3 Other Agricultural products per sack 4.00
6.3.4 Eggs per Tray 2.00
6.3.5 Chicken per head/pc 1.00
Article M. Miscellaneous Charges
Section 5M.01. Imposition of Fees. - The following charges shall be collected for Miscellaneous Services rendered by the City Government of Pagadian.
Rate of Fee
1) Material Testing Laboratory Fee:
1.1 Mold Rentals 330.00
1.2 Compressive Test, per sample:
1.2.1 with Steel Retainer 825.00
1.2.2 without Steel Retainer 825.00
1.3 Flexural Test 825.00
1.4 CHB, per sample 825.00
1.5 Angle Bar 715.00
1.6 Flat Bar 715.00
1.7 Deformed Steel Bars, sizes 8mm to 25mm 715.00
1.8 Plain Steel Bars, sizes 8mm to 25mm 715.00
1.9 Grading 440.00
1.10 Plasticity 638.00
1.11 Compaction 704.00
1.12 Density 440.00
1.13 Absorption 440.00
1.14 Specific Gravity 440.00
2) Towing Fee, for stalled vehicle off or on the street to
owner's house or repair shop within City Poblacion 3,500.00
3) Towing Fee, for stalled vehicle off or on the street to
owner's house or repair shop within City Poblacion 3,500.00
4) Registration of Official Receipts, Cash or Sales Invoices, Book of
Accounts, Tickets, and others in accordance with the following schedule:
4.1 Official Receipts or Invoices:
4.1.1 20 stubs or less 50.00
4.1.2 Over 20 but not more than 50 stubs 100.00
4.1.3 Over 50 but not more than 100 stubs 150.00
4.1.4 Over 100 but not more than 500 stubs 300.00
4.1.5 Over 500 but not more than 1,000 stubs 500.00
4.1.6 For every 100 stubs in excess of 1,000 stubs 150.00
4.2 Business Book of Accounts, per Set 100.00
4.3 Admission and Raffle Tickets, per ticket 0.10
5) Verification Fee:
5.1 Dried Fish, per kilo 0.20
5.2 Salted Fish, per 20-liter Tin Can 4.00
5.3 Fresh or Iced Fish, Meat, Beef, Pork, etc., per kilo 0.20
5.4 Miscellaneous Sea Products, per sack 4.00
5.5 Milled Rice, per sack 4.00
5.6 Milled Corn, per sack 3.00
5.7 Other Agricultural Products, per sack 3.00
5.8 Livestock:
5.8.1 Large Cattle, per Head 100.00
5.8.2 Hogs, Swine, per Head 20.00
5.8.3 Fowls, Per dozen or fraction thereof 20.00
6) 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:
6.1 To take a bath, per person 10.00
6.2 To defecate or urinate, per person 5.00
Section 5M.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 Material Testing Fee shall be collected before any person may avail of the services and facilities of the laboratory.
2) The Towing Fee shall be paid before towing the vehicle to its point of destination within the City poblacion.
3) 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.
4) The Verification Fee shall be paid after verification and before the goods are transported in, to, or out of the City of Pagadian.
5) 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 - GENERAL ADMINISTRATIVE PROVISIONS
Article A. Collection and Accounting of City Taxes And Other Impositions
Section 6A.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 6A.02. 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 6A.03. 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 6A.04. 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 6A.05. 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 6A.06. 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 6A.07. 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 6A.08. 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 6A.10. 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 6B.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 6B-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 6B.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 6C.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 6C.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 6C.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 6C.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 6D.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 6D.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 6D.03. Public Dissemination of this Code. - Copies of this Revenue Code shall be furnished to the City Treasurer for public dissemination.
Section 6D.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 6D.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.
Article E. Prohibited Acts or Violations
Section 6E.01. Prohibited Acts/Violations. The following are prohibited acts or violations of this Ordinance:
Conducting or Operating business or services without business permit;
Using of unregistered or without permit or not officially sealed weighing scales or cash register:
Failure or refusal to present Book of Accounts of his business for examination for purposes of verification when discrepancy is found resulting in underpayment of business tax, fees and charges;
Fraudulent use of weighing scales that give short weight or measure in the making of sale, or fraudulently takes excessive weight of measure or fraudulently misrepresents the weight or measure of services;
Altering or rendering in accurate registered or sealed weighing scale and/or using the altered or rendered in accurate weighing scale in the making of sale;
Failure or refusal to pay the imposable fees charges and/or fines;
Non-compliance or non-submission of the requirements under this Ordinance;
Any other act or omission not specified under this Article but constitutes violation/s of the other provisions of the other Article/s under this Ordinance.
Article F. Penalty
Section 6F.01. Compromise Penalty. In case of violation/s of the provisions of this Ordinance, the taxpayer shall be allowed to pay a Compromise Penalty in the amount of Five Thousand (P 5,000.00) Pesos for such violation/s to the City Treasurer's Office seven (7) days from Notice of Violation/s. In case of failure or refusal to pay the Compromise Penalty, the matter shall be referred or endorsed to the City Legal Office for the filling of the appropriate case/s.
The tax payer shall be allowed to pay the Compromised Penalty only upon his/her payment of the imposed charges, fees and or fines provided under this Ordinance to the City Treasurer's Office.
Section 6F.01 Penal Provisions. - Every violation of the provisions of this Article shall be punishable by a fine of not less than (P5,000.00) but more than (P50,000.00), or imprisonment of not more than Eighteen (18) months, or both, at the discretion of the Court.
In case of corporations, partnerships, cooperatives or associations, the President, Manager, or Administrator or the person who has charge the administration of the business shall be criminally liable or responsible for any violation of this ordinance and or roles and regulations promulgated pursuant thereto.
Article G. Final Provisions
Section 6G.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 6G.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 6G.03. Effectivity Clause. This ordinance shall take effect upon its approval.
ENACTED AND APPROVED by the Sangguniang Panlungsod (14th City Council) during its 39th Regular Session on 29 June 2023 at the SP Session Hall, 4th Floor City Commercial Center (C3), Santiago District, Pagadian City.