Revised Revenue Code 2008

Revised Revenue Code

Series 2008

SB OFFICE

2008 Revenue Code of Balete, Aklan

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TABLE OF CONTENTS

CHAPTER I .................................................................................................................................................. 5 Article A - Title & Scope ............................................................................................................................... 5 Article B ........................................................................................................................................................ 5 Definition and Rules of Construction ............................................................................................................. 5 CHAPTER II ............................................................................................................................................... 13 MUNICIPAL TAXES AND OTHER IMPOSITIONS .................................................................................. 13 Article A ..................................................................................................................................................... 13 Business Taxes ............................................................................................................................................ 13 Article B ...................................................................................................................................................... 24 Community Tax ........................................................................................................................................... 24 Article C ...................................................................................................................................................... 28 Tax on Advertisements ................................................................................................................................ 28 CHAPTER III.............................................................................................................................................. 30 PERMITS AND REGULATORY FEES ...................................................................................................... 30 Article A ..................................................................................................................................................... 30 Mayor‘s Permit Fee on Business .................................................................................................................. 30 Article B ...................................................................................................................................................... 42 Franchise on Cockpit Operation and Permit Fees for Owners, ....................................................................... 42 Operators, Licensees and Cockpit Personnel ................................................................................................. 42 Article B-1 .................................................................................................................................................. 44 Permit Fee for Cockfighting ......................................................................................................................... 44 Article C ...................................................................................................................................................... 45 Cart or Sledge Registration Fee .................................................................................................................... 45 Article D ..................................................................................................................................................... 46 Large Cattle Registration and Transfer Fees ................................................................................................. 46 Article E ...................................................................................................................................................... 47 Franchise and Permit Fee on Bicycles, Tricycles, ......................................................................................... 47 Pedicabs and Motorcabs and the Driving or Operation Thereof ..................................................................... 47 Article F – Poundage Fee ............................................................................................................................. 50 Article G ..................................................................................................................................................... 52 Dog License Fee .......................................................................................................................................... 52 Article H ..................................................................................................................................................... 52 Registration Fee on the Fishing Boats and Motorboats .................................................................................. 52 Article I ....................................................................................................................................................... 53 Permit Fee on Circus and Parades ................................................................................................................ 53 Article J ....................................................................................................................................................... 54 Permit Fee on Caretela or Caleza ................................................................................................................. 54 Article K ..................................................................................................................................................... 54 Permit Fee on Film-making and Videotape Coverage ................................................................................... 54 Article L ...................................................................................................................................................... 55 Permit Fee on Agricultural Machinery.......................................................................................................... 55 And Other Heavy Equipment ....................................................................................................................... 55 Article M ..................................................................................................................................................... 56 Building Permit, Zoning Clearances and Other Related Fees......................................................................... 56 Article N ..................................................................................................................................................... 62 Fighting Cock License Fee ........................................................................................................................... 62 Article O ..................................................................................................................................................... 62 Permit Fee on Electrical Installation ............................................................................................................. 62 Article P ...................................................................................................................................................... 65 Permit Fee on Storage of Flammable, ........................................................................................................... 65 Combustible or Explosive Substances .......................................................................................................... 65 Article Q ..................................................................................................................................................... 66


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Permit and Inspection Fee on ....................................................................................................................... 66 Machineries and Engines ............................................................................................................................. 66 Article R ...................................................................................................................................................... 67 Permit Fee for Excavation ............................................................................................................................ 67 Article S ...................................................................................................................................................... 67 Permit Fee for Inspection ............................................................................................................................. 67 and Verification for Subdivision................................................................................................................... 67 Article T .................................................................................................................................................... 68 Permit Fees on Plumbing ............................................................................................................................. 68 Article U ..................................................................................................................................................... 69 Permit Fee for Temporary Use of ................................................................................................................. 69 Roads, Streets, Sidewalk, Alley, ................................................................................................................... 69 Parks, Plazas and Playgrounds. .................................................................................................................... 69 Article V ..................................................................................................................................................... 70 Permit Fee for Building Occupancy.............................................................................................................. 70 Article W ..................................................................................................................................................... 71 Permit Fee of Possessors of Firearms ........................................................................................................... 71 Article X ..................................................................................................................................................... 71 Permit Fee for Hunting ................................................................................................................................ 71 Article Y ..................................................................................................................................................... 72 Permit Fee for the Conduct .......................................................................................................................... 72 Of Group Activities ..................................................................................................................................... 72 Article Z .................................................................................................................................................... 73 Fees for Sealing and Licensing ..................................................................................................................... 73 Of Weights and Measures ............................................................................................................................ 73 Article AA ................................................................................................................................................ 75 Permit Fee on Profession not Requiring Government Examination ............................................................................................................ 75 Article BB ........................................................................................................................................ 77 Permit and Inspection Fee on Poultry and Piggery ........................................................................................ 77 CHAPTER IV ............................................................................................................................................. 78 SERVICE FEES .......................................................................................................................................... 78 Article A ..................................................................................................................................................... 78 Secretary‘s Fees ........................................................................................................................................... 78 Article B ...................................................................................................................................................... 79 Civil Registry Fees ...................................................................................................................................... 79 Article C ...................................................................................................................................................... 82 Police Clearance .......................................................................................................................................... 82 Article D ..................................................................................................................................................... 83 Service Fees for Health Examination ............................................................................................................ 83 and Deliveries in the Birthing Clinic ............................................................................................................ 83 Article E ...................................................................................................................................................... 84 Sanitary Inspection Fee ................................................................................................................................ 84 Article F ...................................................................................................................................................... 84 Service Charge for Garbage Collection......................................................................................................... 84 Article G ..................................................................................................................................................... 86 Motorized Tricycle ...................................................................................................................................... 86 and Pedicabs Operation Filing Fees .............................................................................................................. 86 Article H ..................................................................................................................................................... 86 Balete Community College Fees .................................................................................................................. 86 Article I ....................................................................................................................................................... 87 Balete Municipal Library Fees ..................................................................................................................... 87 CHAPTER V ............................................................................................................................................... 89 MUNICIPAL CHARGES ............................................................................................................................ 89 Article A ..................................................................................................................................................... 89 Market Fees ................................................................................................................................................. 89


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Article B ...................................................................................................................................................... 99 Slaughter and Corral Fee .............................................................................................................................. 99 Article C .................................................................................................................................................... 101 Fishery Rentals or Fees .............................................................................................................................. 101 Article D ................................................................................................................................................... 108 Rental of Cemetery Lot .............................................................................................................................. 108 Article E .................................................................................................................................................... 109 Charges for Parking ................................................................................................................................... 109 Article F .................................................................................................................................................... 109 Rentals of Other Municipal Facilities and Equipment ................................................................................. 109 CHAPTER VI ............................................................................................................................................111 GENERAL ADMINISTRATION AND PENAL PROVISIONS..................................................................111 Article A ................................................................................................................................................... 111 Collection and Accounting ......................................................................................................................... 111 Of Municipal Revenue ............................................................................................................................... 111 Article B .................................................................................................................................................... 112 Civil Remedies for Collection of Revenue .................................................................................................. 112 Article C .................................................................................................................................................... 113 General Penal Provisions ........................................................................................................................... 113 CHAPTER VII ...........................................................................................................................................114 FINAL PROVISIONS ................................................................................................................................114 A C K N O W L E D G E M E N T .............................................................................................................119 PROVISIONAL AUTHORITHY FOR TC-SERVICE ................................................................................122 FRANCHISE CONFIRMATION/VERIFICATION ....................................................................................124


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ORDINANCE NO. C-003

THE REVISED CODE OF MUNICIPAL REVENUE

ORDINANCES

OF BALETE, AKLAN Series of 2008

CHAPTER I

GENERAL PROVISIONS

Article A - Title & Scope

Section 1A. 01. Title. This Ordinance shall be known as the Revised Code of

Municipal Revenue Ordinance of 2008 of the Municipality of Balete, Aklan.

Section 1A. 02. Scope. This code shall govern the levy, assessment and collection of

taxes, fees, charges and other impositions within the jurisdiction of the Municipality of

Balete, Province of Aklan.

Article B

Definition and Rules of Construction

Section 1B. 01. Definitions. When used in this Code the following shall mean:

Advertising Agency includes all persons who are engaged in the business of advertising

for others by means of billboards, posters, placards, leaflets, notices, signs

directories, pamphlets, 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,

coconuts, sugarcane, tobacco, root crops, vegetable, fruits, flowers, and their by

products; ordinary salt; all kind 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 or

processes to preserve or otherwise to prepare said products for the market such as

freezing, drying, smoking, or stripping for purposes of preserving or otherwise

preparing said products for the market;


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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 performances;

Business means trade or commercial activity regularly engaged in as a means of

livelihood or with a view to profit;

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 laws, or rules and regulations there under;

Bars includes beer gardens or places where intoxicating and fermented liquors or malt

are sold, disposed of, or given away for compensation, even without foods, where

the services of hostesses and/or waitresses are employed and when customers are

entertained by occasional dancing to music not rendered by a regular dance orchestra

or musician hired for the purpose, otherwise the place shall be classified as a dance

hall or night club. A ―cocktail lounge‖ is considered a bar even if there are no

hostesses or waitresses to entertain customers.

Brewer includes all persons who manufacture fermented liquors of any description, for

sale or delivery to others, but does not include manufactures of tuba, basi, tapuy, or

similar domestic fermented liquors, whose daily production does not exceed two

hundred gauge liters.

Business agent (Agente de negocios) includes all persons who act as agents of others in

the transaction of business with any public officer, as well as those who conduct

collecting, advertising, employment, or private detective agencies,

Cabaret/Dance Hall includes any place or establishment where dancing is permitted to

the public in consideration of any admission entrance, or any other fee paid, on,

before or after the dancing, and where professional hostesses or dancers are

employed.

Carinderia refers to any public eating place where foods already cooked are served at a

price.

Cockpit includes any place, compound building or portion thereof, where cockfights are

held, whether or not many bets are made on the results of such cockfights.

Collecting Agency includes any person other than a practicing Attorney – at – law

engaged in the business of collecting or suing debts or liabilities placed in his hand,

for said collection or suit, by subscribers or customers applying and paying


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therefore, while a ―mercantile agency‖ is 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.

Compouder comprises every person who, without rectifying, purifying, or refining

distilled spirits, wine, or other liquor with any materials except water, manufacture

any intoxicating beverage whatever.

Capital Investment is the capital which a person employs in any undertaking, or which

he contributes to the capital of a partnership, corporation, or any other juridical entity

or association in a particular taxing jurisdiction;

Charges refer to pecuniary liability as rents of fees against persons or property;

Contractor include persons, natural or juridical, not subject to professional tax under

section 139 of this code, whose activity consists essentially of the sale of all kinds of

services for a fee, regardless of whether or not the performance of the Service calls

for the exercise or use of the physical or mental faculties of such contractor or his

employees;

As used in this Section, the term ―contractor‖ shall include general engineering,

general building and specialty contractors as defined under applicable laws; filling

demolition and salvage works contractors; proprietors or operators of mine drilling

apparatus; proprietors or operators of dockyards; persons engaged in the installation

of water system, and gas or electric light, heat or power; proprietors or operators of

smelting plants; engraving, plating, and plastic lamination 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 planning or surfacing and re-cutting of

lumber, and sawmills under contract to saw or cut logs belonging to others;

proprietors or operators of dry cleaning or dying establishments;

Steam laundries, and laundries using washing machines‘ proprietors or owners of

shops for the repair of any kind of mechanical and electrical devices, instruments,

apparatus, or furniture and shoe repairing by machine or any mechanical

contrivance; proprietors or operators of 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 building salons and similar establishments; photographic studies;

funeral parlors; proprietors or operators of hotels, motels and lodging houses;

proprietors or operators of arrestee 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, magazines, review of bulleting 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 detective or


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watchman agencies, commercial and immigration brokers, and cinematographic film

owners, lessors and distributors.

Corporation includes partnerships, no matter how created or organized, joint-stocks

companies, joint accounts (cuentas on participation), associations or insurance

companies but does not include general professional partnerships and a joint venture

or consortium form for the purpose of undertaking construction projects or engaging

in petroleum, coal geothermal, and other energy operations pursuant to an operating

or consortium agreement under a service contract with the government. General

professional partnerships formed by persons for the sole purpose of exercising their

common profession, no part of the income 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 refers to any business entity, association,

or cooperative registered under the provisions of Republic Act Numbered Sixty

Eight Hundred Ten (R.A. 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 on his profit not upon the labor he bestows upon his

commodities but upon the skill and foresight with which he watches the market;

Distillers or spirits comprises all who distill spirituous liquors by original and

continuous distillation from mash, wart, wash sap or syrup through continuous

closed vessels and pipes until the manufacture therefore is complete.

Fee means a charge fixed by law or ordinance for the regulation or inspection of a

business or activity;

Franchise is a right or privilege, affected with public or corporations, under such terms

and conditions as the government and its political subdivisions may impose in the

interest of public welfare, security, and safety;

Gross Sales or Receipts includes the total amount of money or its equivalent

representing the contract price, compensation or service fee, including the amount

charged or materials supplied with the services and deposits or advance payments

actually or constructively received during the taxable quarter for the services

performed or to be performed for another person excluding discounts if determinable

at the time of sales return, excise tax, and value-added tax (VAT);


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Hotels includes any house or building or portion thereof in which any person or persons

may be regularly harbored or received as transient or guest. A hotel shall be

considered as living quarters and shall have the privilege to accept any number of

guests and to serve food to the guest therein;

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

such 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 person entities or agencies exempt from tax which are subsequently sold,

transferred or exchanged in the Philippines to non-exempt private person or entities,

the purchaser or recipient shall be considered the importer thereof.

Independent wholesaler means a person other than a manufacturer, producers or

importer, who buy commodities for resale to person other than the end users

regardless of the quantity of the transaction.

Lending Investor includes all person who makes a practice of lending money for

themselves or others at interest.

Lodging House or Building, or portion thereof in which any person or persons may be

regularly harbored or received at transients for compensation. Taverns or inns shall

be considered as lodging houses.

Manufacturer includes every person who, by physical or chemical process, alters the

exterior texture or form or inner substance of any raw material or manufactured or

partially manufactured product in such manner as to prepare it for special use or uses

to which it could not have been put in its original condition, or who by any such

process alters the quality of any raw material or manufactured or partially

manufactured products so as to reduce it to marketable shape or prepare it for any of

the use of industry, or who by any such process combines any such raw materials or

manufactured or partially manufactured products with other materials or products of

the same or different kinds and in such manner that the finished products of the same

or 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 saw raw material or

manufactured or partially manufacture products in their original condition could not

have been put, and who in addition alters 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 not for his own use

of consumption.

Marginal Farmer or Fisherman refers to an individual engaged in subsistence farming or

fishing which shall be limited to the sale, barter or exchange of agricultural or

marine products produced by himself and his immediate family;


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Money shop is an extension service unit of a banking institution usually operating in

public markets with authority to accept money for deposits and extend short-term

loans for specific purposes.

Motel includes any house or building or portion thereof, in which any person or persons

may be regularly harbored or received as transients or guest and which is provided

with a common enclosed garage or individually enclosed garages where such

transients or guest may park their motor vehicles.

Motorcab a cab attached to a motorcycle usually at the right side or a motorcycle with

passenger cab.

Motorized Tricycle a motorcycle fitted with a single wheeled cab operated to render

transport services to the general public for a fee.

Motor vehicle means any vehicle propelled by any power other than muscular power

using the public roads, but excluding road rollers, trolley cars, street sweepers,

sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks and cranes

if not used on public roads, vehicles which run only on rails or tracks, and tractors,

trailers, and traction engines of all kinds used exclusively for agricultural purposes;

Municipal Waters includes not only streams, lakes, and tidal waves within the

municipality, not being the subject of private ownership and not comprised within

the national parks, public forest, timber lands, forest reserves or fishery reserves, but

also marine water included between two lines drawn perpendicularly to the general

coastline from points where the boundary lines of the municipality or city touch the

sea at low tide on a third line parallel with the general coastline and fifteen (15)

kilometers of marine waters between them, the third line shall be equally distant

from opposite shores of the respective municipalities;

Operator includes the owner, manager, administrator, or any other person who operates

or is responsible for the operation of a business establishment or undertaking;

Pawnbrokers includes every person engaged in granting loans on deposits or pledges of

personal properly on the condition of returning the same at stipulated prices;

displaying at his place of business his gilt or yellow balls or exhibiting a sign or

money to loan on personal property or deposit or pledge.

Peddler means any person who, either for himself or on commission, travels from place

to place and sells his goods or offers and delivers the same. Whether a peddler is a

wholesale dealer or retail dealer as provided in this Title.

Pedicab three wheeled passenger vehicle, which the driver propels by peddling and

usually with the cab attached to the main cycle at the right side.


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Persons means every natural or juridical being, susceptible of rights and obligations or

of being the subject of legal relations;

Real Estate Dealer includes any person engaged in the business of buying, selling,

exchanging, or renting property as principal and holding himself out as a full or part-

time dealer in real estate or as an owner of rented property or properties rented or

offered to rent for aggregate amount of one thousand pesos or more a year. Any

person shall be considered as engaged in business as real estate dealer by the mere

fact that he is the owner or suppressor of property rented or offered to rent for an

aggregate amount of one thousand pesos or more a year. An owner of sugar lands

subject to tax under Commonwealth Act Numbered Five Hundred and sixty-Seven

(CA 567) shall not be considered as a real estate dealer under this definition.

Rectifier comprises every person who rectifies, purifies, or refines distilled spirits or

wined by any process other than by original and continuous distillation from mash,

wart, wash, sap or syrup, through continuous closed vessels and pipers 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.

Repacker of wine or distilled spirits includes all persons who remove wines or distilled

spirits from the original container for repacking and selling the same at wholesale.

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 law, juridical persons are residents of the

province, city or municipality where they have their legal residence or principal

place of 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 own Consumption,

irrespective of the quantity of the commodity sold;

Tricycle a three-wheeled vehicle worked by pedal and usually with cabs either in front

or at the rear.

Vessel includes every type of boat, craft, or other artificial contrivance used, or capable

of being used, as a means of transportation on water;


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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 the commodities for resale, regardless

of the quantity of the transaction.

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 R.A. 7160 otherwise known as the Local Government Code of 1991.

Section 1B. 03. Rules of Construction. In constructing the provision of this Code,

the following rules of the construction shall be observed unless inconsistent with the

manifest intent of the provision or when applied they would lead to absurd or highly

improbable results.

General Rule. All words and phrases shall be construed and understood according to

the common and approved usage of the language; but 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.

Gender and Number. Every word in the code importing the masculine gender shall

extent to both male and female. Every word importing the singular number shall

extent word importing the plural number shall extent and be applied to one person or

thing as well.

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 maybe necessary for the

prompt performance of the act.

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 provision thereof, when

expresses in days, shall be computed by excluding 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 day following shall be considered the last day.

References. All references to chapters, articles, or sections are to the Chapters, Articles

or Section in this Code unless otherwise specified.

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.


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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.

CHAPTER II

MUNICIPAL TAXES AND OTHER IMPOSITIONS

Article A

Business Taxes

Section 2A.01. Imposition of Tax – there is hereby levied on the businesses

mentioned in the Article at rates prescribed, therefore there is payable for every distinct

establishment and one line of business or activity does not become exempt by being

conducted with from other business or activity for which a tax has been paid.

1. Tax on Business

a. On 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, in

accordance with the following schedule:

Gross Sales/Receipts Amount of Tax

For the Preceding Calendar Per Annum

Year:

Less than P 10,000.00 P 165..00

10,000.00 or more but

less than 15,000.00 220.00


less than 20,000.00 302.00


less than 30,000.00 440.00


less than 40,000.00 660.00


less than 50,000.00 825.00


less than 75,000.00 1,320.00


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less than 100,000.00 1,650.00

100,000.00 or more but 2,200.00

less than 150,000.00


less than 200,000.00 2,750.00


less than 300,000.00 3,850.00


less than 500,000.00 5,500.00

. 500,00.00 or more but

less than 750,000.00 8,000.00


less than 1,000,000.00 10,000.00

1,000,000.00 or more but

less than 2,000,000.00 13,750.00

2,000,000.00 or more but

less than 3,000,000.00 16,500.00

3,000,000.00 or more but

less than 4,000,000.00 19,800.00

4,000,000.00 or more but

less than 5,000,000.00 23,100.00

5,000,000.00 or more but

less than 6,500.000 24,375.00

6,500,000.00 or more at a rate not exceeding

thirty seven and a half

percent (37 ½%) of one

percent (1%)


less than 30,000 330.00

30,000 or more but


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less than 40,000 440.00

40,000 or more but

less than 50,00 0 660.00

50,00 or more but

less than 75,000 990.00

75,000 or more but

less than 100,000 1,320.00

100,000 or more but

less than 150,000 1,870.00

150 000 or more but

less than 200,000 2,420 00

200,000 or more but

less than 300,00 3,300 00

300, 000 or more but

less than 500,000 4,400.00

500,000 or more but

less than 750,000 6,600.00

750,000 or more but

less than 1,000,000 8,800.00

1,000,000 or more but

less than 2,000,000 10,000,00

2,000,000.00 or more at a rate not exceeding

fifty percent (50%) of

one percent (1%)

The businesses enumerated in paragraph (a) above shall no longer be subject to the

Tax on wholesalers, distributors, or dealers herein provided for.

b. On exporters, and on manufacturers, millers, producers, wholesalers, distributors,

Dealers or retailers of essential commodities enumerated hereunder at a rate not

exceeding one-half (1/2) of the rate prescribed under subsection (a), (b) and (d)

of the Section:

1. Rice and corn;


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2. Wheat of casaba flour, meat, dairy products, locally manufacture,

processed or preserved food, sugar, salt and other agricultural, marine,

and fresh water products, whether in their original state or;

3. Cooking oil and cooking gas;

4. Laundry soap, detergents, and medicines;

5. Agriculture implements, equipment and post harvest facilities, fertilizers,

Pesticides, insecticides, herbicides and other farm inputs;

6. Poultry feeds and other farm inputs;

7. School supplies; and

8. Cement

For purposes of this provision, the term exporters shall refer to those who are

principally engaged in the business of exporting goods and merchandise, as well as

manufacturers and producers whose goods or products are both sold domestically and

abroad. The amount of exports sale shall be excluded from the total sale and shall be subject

to the rate not exceeding (1/2) of the rate prescribed under pars. (a), (b), and (d) of this

Article.

c. On retailers,

Gross Sales/Receipts Rate of Tax

For the Preceding Year Per Annum

30,000.00 above but not 2%

More than 400,00.00

More than 400,000.00

More than 400,000.00

Barangays shall have the exclusive power to levy taxes on stores whose gross sales

or receipts of the preceding calendar year is Thirty Thousand Pesos (P30, 000.00) or less,

subject to existing laws and regulations.

d. On contractors and other independent contractors, and business establishment

principally rendering or offering and rendering services such as those mentioned

below:

Accounting services

Advertising agencies

Arrastre services

Assaying laboratories

Barber shops

Battery charging shops

Beauty parlors


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Belt and Buckle shop

Booking offices or local exchange (except imported film)

Blacksmith

Breeding or gamecocks and other sporting animals belonging to others

Brokerage

Business agents and other independent contractors (juridical or natural) not

included among those subject to the occupation tax under section 12 of the Local

Tax Code and whose activity consists essentially in the sale of all kinds of

services for a fee

Business management services

Cable TV services

Carpentry shops

Cinematography film owners, lessors or distributors, videotape coverage

Collecting agencies

Commercial or immigration brokers

Construction and/or repair shops of motor vehicles, motorcycles for hire bicycles

and/or tricycles.

Delivery services

Drafting and architectural services

Dyeing establishments

Employment agencies

Escort services

Funeral Parlors

Furniture repair shops

Garages

General engineering, general building and specialty contractors, filling,

demolition and salvage contractors

Goldsmith and silversmiths

Hemp-grading establishment

House and/or sign painters

Ice and cold storage

Indentor or indent services

Internet services

Janitorial services

Judo-Karate schools

Key smiths

Lathe machine shops

Laundry shops

Legal and other professional services

Lumberyards

Massage or therapeutic clinic

Meteography services

Medical and dental clinic

Milling service

Mining service

Painting shops


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Parking lots

Pedicab operators or proprietors

Perma press establishments

Person engaged in the installation of water system, gas or electric lights, heat or

power, sound and light system

Plastic lamination, photostastic, white/blue printing, recopying or duplicating

services

Photographic studio

Private hospitals

Promotional services

Proprietors or operators of smelting plants, engraving plants and plating

establishments

Public ferries

Public warehouse or bodegas

Purchasing agencies

Recapping plant

Recopying and duplicating services like Xerox copying, mimeographing and

typing services

Rental of equipments, furniture, bicycle, vehicles skates, tractors and other

agricultural implements

Repair of welding shops

Repair services for household appliances, typewriters, etc.

Roasting of pigs, fowls and sold for retail

Sawmills under contract to saw or cut logs belongings to others; chainsaws

operators or proprietors

Sculptor shops

Service stations

Shipyards for repairing ships for others

Shoe repair shop

Shop for planning, surfacing or precutting of lumber

Shops for sharing animals

Slendering of body building saloons

Stables

Stevering services

Tailoring or dress shops

Telephone services

Tinsmith

Transportation terminals not owned by bus operators

Upholstery Shops

Vaciador shops

Vocational schools including driving and IBM schools

Vulcanizing shops

Warehousing, forwarding services or transloading stations

Watch repair center or shops

All other contractors and service establishments


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With Gross Sales/Receipts Amount of Tax

For the Preceding Calendar Year

Less than P5,000.00 P27.50


less than 10,000.00 61.60


less than 15,000.00 104.50


less than 20,000.00 165.00


less than 30,000.00 275.00


less than 40,000.00 385.00


less than 50,000.00 550.00


less than 75,000.00 880.00


less than 100,000.00 1,320.00


less than 150,000.00 1,980.00

150, 000.00 or more but

less than 200,000.00 2,640.00


less than 250,000.00 3,630.00


less than 300,000.00 4,620.00


less than 400,000.00 6,160.00


less than 500,000.00 8,250.00


20


less than 750,000.00 9,250.00


less than 1,000,000.00 10,250.00

1,000,000.00 or more but

less than 2,000,000.00 11,500.00

less than 2,000,000.00 or at the rate not exceeding

fifty more percent (50%)

of one percent

Should a contractor mentioned in this subsection undertake to furnish the materials

and labor for construction work, the costs of such material and labor shall be deducted from

his gross receipts for the purpose of determining the tax due from him.

In the preceding calendar year, regardless of when the business starts, the tax shall

be based on the gross sales and/or receipts for the preceding calendar year or any fraction

thereof, as provided in the pertinent schedule.

e. On banks and other financial institution, such as 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, at rate not exceeding fifty percent (50%) of one

percent (1%) on the gross receipts of the preceding calendar year derived from

interest, commissions and discounts from lending activities, income from

financial leasing, dividends, rentals on property and profit from exchange of sale

property, insurance premium.

f. On peddlers engaged in the sale of any merchandise or article of commerce, at a

rate Fifty pesos (P50.00) annually.

g. On any business at the rate of two-percent (2%) of gross sales or receipts of the

preceding calendar year but not less than the amount indicated in the following.

g1) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants,

soda fountain bars, carenderias of food caterers, parlors, restaurants, soda

fountain bar, carenderias of food cafeteria

Minimum Tax

Per Annum

a) Café and Cafeteria P 200.00

b)Ice cream and other refreshment

Parlors and soda fountain bars 300.00

c) Carenderias 500.00


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e) Food Caterer 1,500.00

g2) On privately- owned public markets 1,000.00

g3) On real estate dealers, subdivision operator,

and lessors of real estate 500.00

g4) On private cemeteries and memorial park 2,000.00

g5) On boarding house 200.00

g6) On the business of dealers and retailers of fermented

liquors distilled spirits, wines and tuba

Dealers / Distributors / Retailers of

Imported wines P 2,000.00

Domestic Wines 1,000.00

Fermented liquors / bear 1,000.00

Tuba and the like 200.00

g7) On tobacco dealers retail leaf tobacco dealers 100.00

Wholesale leaf tobacco dealers 200.00

Retail manufactured tobacco dealers

( cigars & cigarettes) 250.00

g8) On amusement places

Day and Night club 6,000.00

Day club and night club 4,000.00

Cocktail lounge or bar 1,600.00

Cabarets or dance hall 2,000.00

Bathhouse or swimming pool, resort and

other similar places 300.00

Skating rink 500.00

Billiard and pool hall 200.00

Bowling Alley 1,000.00

Circus, carnival or the likes 1,000.00

Merry-go round, roller coaster,

Ferries wheel, and other similar contrivances 500.00

Shooting gallery and other contrivances for recreation 200.00

Vaudevilles and show 100.00

Boxing Stadium 1,000.00

Boxing Contest 500.00

Cockpit 6,000.00

Plus: Sultada Fees Per Cockfight

Derby cockfight 10.00

Ordinary cockfight 3.00

Race track 4,000.00

Theaters and Cinema houses:

Video houses operators fixed 1,000.00

Traveling Video shows 500.00

Theaters: Non-aircon 2,000.00

Air-conditioned 5,000.00

Plus: An amusement tax per admission


22

ticket payable to the Municipal Treasurer within

20 days next following the month for which

the tax is due as regards operators and within

10 days next following business day with

respect to itinerant operators 00.10

g9) On amusement devices:

Operators of jukebox machines 100.00

Sing-a-long P 100.00

g10) On common carriers

Motorized Tricycles 600.00

Motorized bancas, watercraft or pump boat 400.00

Pedicab 200.00

g11) On golf links 6,000.00

Section 2A.02. Time of Payment – Unless specifically provided in the article, the

tax imposed in this article shall accrue on the first day of January of each year as regards

subject then liable therefore and the same may be paid in quarterly installments within the

first twenty (20) days of January and to each subsequent quarters unless extended by the

Sangguniang Bayan for justifiable reasons but only for a periods not exceeding six (6)

months.

The tax must be paid to the Municipal Treasurer before any business or activity

herein specified can be lawfully begun and pursued and the tax shall be reckoned from the

beginning of the calendar quarter. When the business is abandoned, the tax shall not be

exacted for a period longer than the end of the calendar quarter. When the tax has been paid

for a period longer than the current quarter and the business, trade of activity is abandoned,

no quarters shall be made.

Section 2A.03. Surcharge for late payment -- Failure to pay the tax prescribed in

this article within the time required shall subject the taxpayer to a surcharge of twenty five

(25%) percent of the original amount of tax due, such surcharge to be paid at the same time

and in the same manner as the tax is due.

Section 2A.04. Interest on unpaid tax -- In addition to the surcharge imposed

herein, there shall be imposed an interest of two (2%) percent per month on the unpaid tax

including surcharges the date it is due until it is fully paid but in no case shall the total

interest exceed thirty-six (36) months

Section 2A.05. Administrative Provisions

a. Requirement. Any person who shall establish, operate or conduct any business,

trade or activity mentioned in this article, in this municipality- shall first obtain a

Mayor‘s Permit and pay the corresponding fees and the business tax imposed

under this article.


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The tax for a newly started business shall be one tenth (1/10) of one percent (1%) of

the capital investment for the first year or one-fourth of one tenth of one percent (1/4 of 1/10

of 1%) for the initial quarter.

In the succeeding calendar year, regardless of when the business starts the tax shall

be based on the gross sales and/or receipts of the preceding calendar year or any fraction

thereof, or is provided in the pertinent schedule.

b. Issuance and posting of official receipt. The Municipal Treasurer shall issue an

official receipt upon payment of the business tax. Issuance of the paid official

receipt shall not relieve the taxpayer from any requirement imposed by the

different departments of this municipality.

Every person issued on official receipt for the conduct of business or undertaking

shall keep the same conspicuously posted in plain view at the place of business or

undertaking. If the individual has no fixed place of business or office, he shall keep the

official receipt in his person. The receipt shall be produced upon demand by the Municipal

Mayor, Municipal Treasurer or their duly authorized representative.

c. Invoices or receipts. All persons subject to the graduated fixes taxes on business,

shall, for each sale or transfer of merchandise or goods or per services rendered

valued at five pesos (P5.00) or more at any one time prepare and issue sales or

commercial invoices and receipts serially numbered in duplicate showing among

others their names or style if any and business address. The original of each sales

invoices 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 the purpose of this code.

d. Sworn statement of gross receipts or sales. Operators of business subject to the

graduated fixed taxes shall submit a sworn statement of the capital investment

before the start of their business operations and upon application for a Mayor

Permit to operate the business upon payment of the tax levied in this article, any

person engaged in business subject to the graduated fixed 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 Municipal Treasurer. Should the taxpayer fail to submit sworn

statements of gross sales or receipts or submit fraudulent statements, for

whatever reason, including among others that he failed to provide himself with

books, records, and/or subsidiaries for his business. The municipal Treasurer or

his authorized representative may verify or assist the gross sales or receipts of the

taxpayer under the best available evidence upon which the tax may be based. In

case where a person conducts or operates two (2) or more of the businesses

enumerated in this Article which are subject to the same rate of tax, the tax, shall


24

be computed on the combined total gross sales or receipts of the said two (2) or

more related businesses.

e. Retirement of Business. If the business or undertaking is terminated, the official

receipt issued for the payment of the business tax therefore shall be surrendered

to the Municipal Treasurer and a sworn statement of the gross sales and/or

receipts of the current year or thirty (30) days following the closures. If the tax

paid during the year be less than the tax due on said years sales or receipts of the

current year, the difference shall be paid before the Municipal Treasurer issued

the corresponding Certificate of Retirement upon payment of fees required in this

Code.

f. Issuance of Certification. The Municipal Treasurer may, upon presentation

satisfactory proof that the original official receipt has been lost, stolen or

destroyed, issued a certificate to the effect that the tax has been paid, indicating

therein the number of the official receipt issued upon payment of a fee as

provided on this code.

g. Transfer of business to other Location. Any business for which a municipal tax

has been paid by the person conducting, it may be transferred and continue in

any other place within the territorial limits of the municipality without the

payment of additional tax during the period for which the payment of the tax was

made.

h. Death of Licenses. When any individual paying business tax dues and the

business is continued by a person interested in the estate, an additional payment

shall be required for the residue of the term for which the tax was paid.

Section 2A.06. Penalty. Any violation of the provision of this Article shall be

punished by a fine of not less than One Thousand Pesos (P1,000.00) or imprisonment of not

less than One (1) month but not exceeding Six (6) months or both at the discretion of the

court.

Article B

Community Tax

Section 2B.01. Imposition of Tax.

a. Every inhabitant of the Philippines eighteen (18) years of age or over who has

been regularly employed on a wage or salary basis for at least thirty (300

consecutive working days during any calendar year, or is engaged in business or

occupation, or who owns a real property with an aggregate assessed value of One

Thousand Pesos (P1,000.00) or more, or who is required by the Law to file an

income tax return shall pay an annual community tax of Five Pesos (P5.00)

Pesos and an annual additional tax of One Pesos (P1.00) for every One Thousand

Pesos (P1,000.00) of income regardless of whether from business, exercise of


25

profession or from property which in no case shall exceed Five Thousand Pesos

(P5,000.00).

In the case of husband and wife, the additional tax herein imposed shall be based

upon the total property owned by them and the total gross receipts or canings derived by

them.

b. Every corporation no matter how created or organized, whether domestic or

resident foreign, engaged in or doing business in the Philippines shall pay an

annual community tax of Five Hundred Pesos (P 500.00) and annual additional

tax, which no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance

with the following schedule:

1. For every Five Thousand Pesos (P5,000.00) worth of real property in the

Philippines owned by it during the preceding year based on the valuation or

assessed value used for the payment of the real property tax under existing

laws, found in the assessment rolls of this city or municipality where the real

property is situated –Two Pesos (P2.00); and

2. For every Five Thousand Pesos (5,000.00) of gross receipts or earning derived

by it from its business in the Philippines during the preceding year – Two

Pesos (2. 00).

The dividends received by a corporation from another corporation however shall, for

the purpose of the additional tax, be considered as part of the gross receipts or earnings of

said corporation.

Section 2B. 02. Exemptions. The following are exempt from the payment of

community tax:

a. Diplomatic and consular representatives; and

b. Transient visitors when their stay in the Philippines does not exceed three (3) months.

Section 2B. 03. Time and manner of Payment. Penalties for Delinquency.

a. The community tax shall accrue on the first (1st) day of January of each year which

shall be paid not later than the last das of February of each year. 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) day to pay the community tax without

becoming delinquent.

Person 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.


26

b. Corporation established and organized on or before the last day of June shall be liable

for the community tax for the year. Corporations established and organized on or

before the last day of March shall have twenty (20) day within which to pay the

community tax without becoming delinquent. Corporation established and organized

on or after the first day of July shall not be subject to the community tax for that

year.

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%0 per annum from the due date until it is

paid.

Section 2B. 04. Place of Payment.

a. The community tax shall be paid to the Municipal Treasurer.

b. The Municipal Treasurer may deputized Barangay Treasurer in the municipality to

collect the community tax payable by individual taxpayers and shall be extended

only to Barangay Treasurers who are competent and property bonded in accordance

with applicable law.

c. The additional community tax of any person natural juridical based on sales gross

receipts of branch, sales office or warehouse located in this municipality shall

likewise be paid to the Municipal Treasurer.

d. No person residing in this Municipality shall pay his community tax to other cities or

municipalities, Any person , natural or juridical , who pay community tax to any

other city or municipality shall remain liable to pay such tax to this municipality.

e. It shall be unlawful for any city or municipal treasurer or their representatives to

collect or accept payment of community tax from resident of this municipality or

juridical persons whose principal office is located in this municipality.

Section 2B. 05. Administrative Provisions.

a. Community Tax Certificate – A Community tax certificate shall be issued to every

person or corporation upon payment of the community tax. A community tax

certificate may be also issued to any person or corporation not subject to community

tax upon payment of One Pesos (P1.00).

b. When an individual subject to the community tax acknowledges any document before

a notary public, takes the oath of office upon election or appointment to any position

in the government service; receives certificate, or permit from any public authority;

pays any tax or fee; receives any money from any public fund; transacts any official

business; or receives any salary or from any person, officer, or corporation with

whom such transaction is made or business done or from whom any salary or wage

is received to require such individual of exhibit the community tax certificate.

The presentation of community tax certificate shall not be required in connection

with the registration of voter.


27

c. When, through its authorized officers, any corporation subject to the community tax

receives any license, certificate, or permit from any public authority, pays any tax or

fee, receives money from public funds, or transacts other official business, it shall be

the duty of the public official with whom such transaction is made or business done,

to require such corporation to exhibit the community tax certificate.

d. The community tax certificate required in the two preceding paragraphs shall be the

one issued for the current year except for the period from January until the fifteenth

(15th) of April each year, in which case, the certificate issued for the preceding year

shall suffice.

e. Acquisition of Community Tax Certificate; Distribution of Proceeds.

1. The Municipal Treasurer shall secure thru proper requisition, duly approve by

the Municipal Mayor, the Community Tax Certificate from the Bureau of

Internal Revenue thru the Provincial Treasurer accordance with the

prescribed regulations. The Treasurer shall see to it that sufficient stock of

Tax Certificates is always available in his custody.

2. The proceeds of the tax shall accrue to the general funds of this

Municipality and Barangays except a portion thereof which shall accrue to

the general fund of the National Government to cover the cost of printing and

distribution of the forms and other related expenses. The Municipal Treasurer

shall remit to the National Treasury the said share of the National

Government in the proceeds of the tax within ten (10) days after the end of

each quarter.

3. The proceeds of the community tax actually and directly collected by the

Municipal Treasurer shall accrue entirely to the general fund of this

Municipality. However, the proceeds of the community tax collected through

the Barangay treasurers shall be apportioned as follows:

3.1. Fifty percent (50%) shall accrue to the general fund of this Municipality;

3.2. Fifty percent (50%) shall accrue to the Barangay where the tax is

collected.

f. Every taxpayer paying the Community Tax shall be required to submit a sworn

statement declaring the information required in the preparation and issuance of the

Community Tax Certificate to the Municipal Treasurer who shall keep a special file

therefore.

g. The Municipal Treasurer may continue to use the un-issued Residence Certificates,

BIR Form 9.01 still in his possession, until the same are exhausted and/or pending

receipt of the new Community Tax Certificates. .For this purpose, he shall

superimpose or clearly mark on the face of the Certificate the words‖ Community

Tax Certificate ―and the maximum amount of additional tax payable by individual


28

and corporate taxpayers shall be change from P 3,000.00 to 5,000.00 and from P

6,000.00 to P 10,000.00, respectively.

Violation of any provision of this Ordinance or the fraudulent use of the Community

Tax Certificate herein provided shall be punishable of a fine of not less than One

Thousand Pesos (P 1,000.00) 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,

at the discretion of the Court.

The Municipal Treasurer shall keep and maintain in his Office a special file of all sworn

statement required under paragraph (a) of this Section.

Article C

Tax on Advertisements

Section 2C. 01. Imposition of Tax. There is hereby levied a tax on billboards,

signboards, or advertisements at the rates prescribed hereunder:

Amount of Tax

Per Annum

Billboards or signboards for advertisement

of a business, per square meter or fraction thereof:

Single face P 75.00

Double face 125.00

Billboards or signboards for professionals,

Per square meter or fraction thereof 55.00

Billboards, sign or advertisements for business

or profession painted on any building or structure

or otherwise separated or detached there from, per

square meter or fraction thereof 65.00

Advertisements for business or profession by

means of slides in movies payable by owners

of movie houses 250.00

In addition to the tax provided above under

item (a) to (e) inclusive, for the use of electric

or neon lights in billboards, per square meter

or fraction thereof. 75.00

Mass display of signs:

From 100 to 250 display signs 500.00

From 251 to 500 display signs 750.00


29

From 501 to 750 display signs 1,000.00

From 751 to 1,000 display signs 1,250.00

From 1,001 or display signs 2,000.00

Advertisements by means of vehicles, balloons,

Kites, etc.

Per day, or fraction thereof 100.00

Per week or fraction thereof 200.00

Per month, or fraction thereof 300.00

Section 2C.02. Exemption. The tax imposed in this article advertisements

displayed at the place where the profession or business advertised is conducted shall be

exempt from the payment of the taxes imposed under this article.

Section 2C.03. Time of Payment. The tax imposed in this article shall be paid to

the Municipal Treasurer before the advertisement, sign, signboard or billboard is displayed

and within the first twenty (20) days of January each year and of each subsequent quarter.

Section 2C.04. Surcharged for Late Payment. Failure to pay the tax prescribed in

this Article within the time required shall not subject to a surcharge of twenty five (25%)

percent 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 2C.05. Interest of Unpaid Tax. In addition to the surcharge imposed

herein, there shall be imposed an interest of two (2%) percent per month upon the unpaid

amount from the due date until the tax is fully paid but in no case shall the total interest

thereof exceeds thirty six (36) months.

If an extension of time for the payment of the tax due 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 2C.06. Administrative Provisions. Any person desiring to display signs,

signboards, billboards or advertisements shall file a written application on the required

forms and submit the necessary plans and description of the advertisements, sign, signboard

or billboard to the Municipal Mayor. The permit issued by the Municipal Mayor shall be

presented to the Municipal Treasurer who shall collect the tax before the advertisement,

sign, signboard or billboard is displayed.

Section 2C.07. Penalty. Any violation of the provision 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 imprisonment of not less than One (1) month but not

exceeding Six (6) months, or both at the discretion of the Court.


30

CHAPTER III

PERMITS AND REGULATORY FEES

Article A

Mayor’s Permit Fee on Business

Section 3A. 01. Imposition of Tax. There shall be collected an annual fee at the

rate of Twenty (20%) percent of the annual tax due but not less than the rates provided

hereunder for the issuance of a Mayor ‗s Permit for every business tread or activity that a

person shall conduct within this municipality but in no case shall it exceed One Thousand

pesos ( 1,000.00 )

a. On business subject to Amount of Tax

graduated fixed taxes Per Annum

1. Manufacturers, assemblers, repackers, processors, etc.

1.1. Bagoong, salted fist or dried fish P 157.50

1.2. Bakery

a. Mechanized 157.50

b. Manual with or oven 105.00

1.3. Bed and / or mattresses;

a. Mechanized 210.00

b. Manual 105.00

1.4. Bottles/ Bottling Plant 210.00

1.5. Boxes 105.00

1.6. Candles 105.00

1.7. Canned goods 210.00

1.8. Clothes and 210.00

1.9. Coconut

a. With more than 5 expellers 210.00

b. With less than 5 expellers 105.00

1.10 Confectionary and candies 126.00

1.11 Concrete and hallow blocks 126.00

1.12 copra meal 210.00

1.13 Edible and vegetable oils 210.00

1.14 Galvanized iron sheets and aluminum container 105.00

1.15 Home industries and Furniture 105.00


31

1.16 Ice, ice cream and frozen delights 105.00

1.17 Soap and Cosmetics 105.00

1.18 Steel and iron products 105.00

1.19 Repack 105.00

1.20 Rectifiers, brewers and distillers 210.00

1.21 Wines, liquor and distilled spirits compounds 210.00

1.22. Other manufacturers, assemblers, repackers and

processors not mentioned above 105.00

1.23. Pinipig Maker 84.00

2. On retailers, dealers, wholesalers and distributors:

2.1 agricultural product 105.00

2.2 Auto parts 105.00

2.3 Drugs and cosmetics 210.00

2.4 Dry goods, clothes and textiles 63.00

2.5 General Merchandise:

a. Sari- Sari (Barangay) 63.00

b. Sari-sari (Poblacion) 105.00

c. Inside the public markets 105.00

2.6 Glass ware 105.00

2.7 Groceries 105.00

2.8 Jewelries 210.00

2.9. Lumber/wood and construction materials:

a. All kinds 210.00

b. Coco Lumber 105.00

c. Bamboos and its products and nipa shingles 105.00

2.10 Lubricating oils by – products 105.00

2.11 Liquefied petroleum Gas (LPG) 105.00

2.12. Kerosene, diesel and gasoline with filling

station per pump:

a. Aviation Gasoline 210.00

b. Special Gasoline 157.50

c. Regular Gasoline 105.00

d. Diesel – crodo 105.00

e. Kerosene 105.00

2.13. Without filling station or pump:

a. Gasoline / diesel 105.00

b. Kerosene 109.20

2.14 Vendors, Buyers and Dealers:

a. Chickens, fowls and eggs 42.00

b. Fish vendors (with fixed stalls) 105.00

c. Fish vendors (ambulant) 105.00

d. Fruits, spices and vegetables 52.50

e. Hogs 42.00

f. Large Cattle and other livestock 105.00

g. Meat, fresh and preserved 105.00

h. Plants and flowers 63.00


32

i. Feeds 105.00

2.15. Farming Implements

a. Fertilizer 210.00

b Farm Chemicals 210.00

c Farm Machineries 420.00

2.16. Salt and Sugar 63.00

2.16. School and Office Supplies 105.00

2.17. Native Products 84.00

2.18. Canned Goods 210.00

2.19. Cellular Phones, Loads and Accessories 262.50

2.20 Newspapers, Magazines and Books 157.50

2.21. Appliances 525.00

2.22. Motorcycle and Bicycle 525.00

2.23. Truck and Automobile 840.00

2.24. Other retailers, wholesalers, dealers and distributors

Not mentioned above 52.50

3. On Exporters 205.00

4. On essential commodities – the permit fee on the business of manufacturing

producing , importing, wholesaling and retailing of essential commodities not

specified above shall be one half (1/2) of the rates prescribed in this article.

5. On rice and corn

5.1 Palay, corn and other grains buyer / dealer 210.00

5.2 Rice and corn wholesaler 210.00

5.3 Rice and corn retailers 105.00

6. On cafes, cafeterias, and other cafes:

6.1 Cafes and cafeterias 84.00

6.2 Ice cream and other refreshment parlors 105.00

6.3 Carenderias and food cater 157.50

6.4 Restaurants 210.00

6.5 Soda fountain bars 105.00

6.6 Food stands for puto, popcorn, peanuts

and other cooked foods 63.00

6.7. Gulaman, buko & juice stands 55.00

7. On contractors and service establishment:

7.1 Accounting service 210.00

7.2 Advertising agencies 210.00

7.3 Arrastre service 420.00

7.4 Assaying laboratories 210.00

7.5 Barber shops:

a. With three chairs or less 52.50

b. With more than three chairs 105.00


33

c. Roving / ambulant barbers 42.00

d. Double the fees in a) and b) for air conditioned

shops

7.6 Battery charging shops 52.50

7.7 Beauty Parlors:

a. With equipments 105.00

b. Manual 52.50

c. Traveling beauticians 63.00

7.8. Belt and buckly shops 63.00

7.9. Blacksmiths:

a. Manual 63.00

b. Mechanized 105.00

7.10 Booking Office for film exchange 210.00

7.11 Breeding of gamecocks 105.00

7.12 Breeding of race horses 210.00

7.13 Brokerage 210.00

7.14 Business Agents 105.00

7.15 Business management services 210.00

7.16 Carpentry Shops 105.00

7.17 Cinematographic film owners, lessors or

Distributors, video taps coverage service 210.00

7.18 Collecting agencies 210.00

7.19 Commercial or immigration brokers: 210.00

7.20 Construction and/or repair shops:

a. motor vehicle and, body building 210.00

b. Bicycle and tricycles, 105.00

c. animal drawn carts 52.50

7.21 Drafting and Architectural services 210.00

7.22 Dyeing establishment 210.00

7.23 Employment agencies 210.00

7.24 Escort services 210.00

7.25 Funeral service parlor:

a. Category I 1,500.00

b. Category II 800.00

c. Category III 500.00

d. Embalming Service 300.00

e. Morgues 300.00

f. Chapel 200.00

g. Preparation Room 150.00

(Definition:

Category I—funeral establishments with chapels and embalming

facilities and offering funeral services

Category II—funeral establishment with chapels and offering

funeral services without embalming facilities; and


34

Category III—funeral establishment offering only funeral services

from the house of the deceased to the burial place)

7.26 Furniture repair shop 105.00

7.27 Garages 210.00

7.28 General engineering, general building and specialty

contractor, filling, demolition, salvage work

and transfer or relocation 420.00

7.29 Goldsmiths and silversmiths 105.00

7.30 Hemp-grading establishments 210.00

7.31 House and /or sign painter 105.00

7.32 Ice and cold storage 105.00

7.33 Indentor or indent services 210.00

7.34 Janitorial services 210.00

7.35 Judo Karate schools 210.00

7.36 Key smiths 52.50

7.37 Lathe machine shops 63.00

7.38 Laundry shops:

a. Manual 52.50

b. Steam 210.00

7.39 Legal and other professional services 105.00

7.40 Lumberyards (Coco Lumber) 105.00

7.41 Massage or therapeutic clinic 420.00

7.42 Mimeograph services 210.00

7.43 Medical and Dental clinic 315.00

7.44 Messengerial service 105.00

7.45 Milling service

a. Rolling Rice Mill 210.00

b. Pinipig (Limbukan) 105.00

c. Common Mill 105.00

7.46 Mining service 105.00

7.47 Painting shops 105.00

7.48 Parking Lots:

a. One hectare or less 210.00

b. more than one hectare 420.00

7.49 Pedicab operators or proprietors 105.00

7.50 Perma press – per unit 42.00

7.51 Persons engaged in the installation/ distribution of:

a. Water Systems 210.00

b. gas or bio –gas system 105.00

c. Electric light, hear and power:

c.1. Installation 210.00

c.2. Distribution:

Capacity in Kilowatts

Less than 10,000 kilowatts 105.00


35

10,000 or more but less than 20,000 210.00

20,000 or more but less than 50,000 420.00

50,000 or more but less than 100,00 1,050.00

For every 50,000 fraction thereof

In excess of 100,00 up to million 630.00

For every 50,000 or fraction thereof

In excess of million 420.00

d. Sound System service 63.00

e. Ordinary sound and light system 105.00

f. Stereo – quadro sonic sound and disco light 210.00

7.52 Photographic studios:

a. With gallery and photo enlarger 210.00

b. With gallery without photo enlarger 105.00

c. Developing Center 105.00

d. Roving Photographer 63.00

7.53 Photo static white and blue printing 210.00

7.54 Plastic lamination 105.00

7.55 Private hospitals 420.00

7.56 Promotional services 105.00

7.57 Proprietors or operators of heavy equipment for hire 210.00

7.58 Proprietors of smelting plant 210.00

7.59 Proprietors of engraving and planting plants 105.00

7.60 Public ferries 210.00

7.61 Public warehouse and bodegas 210.00

7.62 Purchasing agencies 210.00

7.63 Recapping plant 105.00

7.64 Recopying and duplicating:

a. Xerox copying 105.00

b. Mimeographing and typing service 105.00

c. Scanner 210.00

7.65 Renting of equipment:

a. Office equipment and furniture 84.00

b. Bicycles, tricycles and skates 84.00

c. Trucks and automobiles 210.00

d. Heavy equipment 210.00

e. Agricultural implement and tools 105.00

f. Diving, skiing and other athletic equip. 105.00

g. Computer and Internet services 210.00

h. VCD/DVD/VHS rentals 189.00

7.66 Repair shop for motor vehicles and engines:

a. With shop area of more than 1,000.00 sq meters 210.00

b. With shop area of 500 sq meter or more

But less than 1,000 sq. meter 105.00

c. With shop area of less than 500 sq. meters 63.00

d. Welding shop


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d.1 Electric welding 63.00

d.2 acetylene welding 42.00

d.3 Soldering 42.00

7.67 Repair services:

a. Electronic equipment 105.00

b. Household appliances 105.00

c. Radios and amplifiers 63.00

7.68 Roasting of pigs and fowls 42.00

7.69 Sawmills:

a. Fixed establishments 210.00

b. Chainsaw operators per unit:

b.1. with blade of more than 24 inches 157.50

b.2. with blade with more than 12 inches:

but less than 24 inches 105.00

b.3 With blade of 12 inches or less 63.00

7.70 Sculptor shop 105.00

7.71 Service station ( washing, greasing, lubricating) 105.00

7.72 Shipyards for repair:

a. With shop area of hectare or less 210.00

b. With shop area of more than one hectare 105.00

7.73 Shoe repair shop /shine service:

a. Manual 42.00

b. Mechanized 105.00

c. Shine service/stand 42.00

7.74. Shops for planer, surfacing or precutting of

lumber 210.00

7.75 Shops for shearing animals 52.50

7.76 Slendering or body saloons 52.50

7.77 Staples 105.00

7.78 Stevedoring services 210.00

7.79 Tailor or dress shop:

a. With more than three sewing machines 105.00

b. With three or less sewing machines 105.00

7.80 Tinsmiths:

a. Mechanized 84.00

b. Manual 42.00

7.81. Transportation terminal not owned by bus

operator 210.00

7.82 Upholstery shop and/ or wood carving 105.00

7.83 Vaciador and grinding shop or gristmills 63.00

7.84 Vocational, driving and computer schools 210.00

7.85 Vulcanizing shop 105.00

7.86 Warehousing, forwarding services 210.00

7.87 Watch repair center shop:

a) Manual 42.00

b) Mechanized 105.00


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7.88. Telephone Services (Public Calling Station) 525.00

7.89. Cable TV services 525.00

7.90. Internet services 525.00

7.91. TV transmitter/repeater/receiver 525.00

7.92. Radio transmitter/repeater/receiver 500.00

7.93. Telephone transmitter/repeater/receiver 500.00

7.94. Other services establishments 55.00

8. On Hotels and Motel:

8.1 Hotels 420.00

8.2 Motels/inns/pension house 315.00

8.3 Hotels, three star up 1,050.00

8.4. Motels, three stars up 525.00

9. On Privately-owned public markets 210.00

10. On Real Estate Dealers:

10.1. Subdivision operators 210.00

10.2. Lessors of Real Estate 52.00

10.3. Real Estate Dealers 265.00

11. On privately-owned cemeteries and memorial parks :

11.1. Commercial 105.00

11.2. Family use 52.00

12. On Lodging Houses 105.00

13. On Boarding Houses 26.25

14. On Operators of Rice and Corn Mills:

14.1. Corn Mill, per 100 cavan capacity per 12 hrs. 26.25

14.2. Rice Mill, per 100 cavan capacity per 12 hrs. 52.50

14.3. Rice and Corn Mill, per 100 cavan capacity

per 12 hrs. 105.00

15. On Fishponds, fishpens or fish breeding grounds:

15.1. Fishponds, per hectare 105.00

15.2. Prawnponds, per hectare 210.00

15.3. Fish breeding grounds, per hectare 52.50

15.4. Prawn breeding grounds/estab. 315.00

15.5. Fishpens, per hectare 52.50

16. On Pawnshops:

16.1. Principal Office 105.00

16.2. For each branch in the municipality 52.50


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17. On Banks and other Financial Institutions:

17.1. Finance and Investment Companies 1,050.00

17.2. Commercial Banks 840.00

17.3. Savings Banks 630.00

17.4. Rural Banks 420.00

18. On Peddlers:

18.1. Peddlers Using motorized tricycles 105.00

18.2. Peddlers Using Vehicles 157.50

18.3. Peddlers using bicycles or pedicabs 52.50

18.4. Other peddlers and howlers 26.25

b. On businesses subject to two percent tax

1. On gross shop, financing and insurance establishments:

1.1. Money shop 210.00

1.2. Lending Investors 210.00

1.3. Insurance companies 315.00

2. On business of dealers in fermented liquors.

Distilled spirits and/or wines/tuba:

2.1. Dealers/ Distributors/ retailers of

a. Imported Wines 1,050.00

b. Domestic Wines 630.00

c. Fermented Liquors (beer) 630.00

d. Tuba or the like 210.00

e. Distilled Liquors 630.00

3. On Tobacco Dealers:

3.1. Retail dealer of tobacco leaf 157.50

3.2. Wholesale leaf tobacco dealer 630.00

3.3. Retail dealer of manufactured tobacco/cigarettes 157.50

3.4. Wholesale dealer of manufactured tobacco 630.00

4. On amusement places or amusement devices

4.1. Day and night club 6,300.00

4.2. Day club or night club 2,100.00

4.3. Cocktail lounge or bars 1,890.00

4.4. Cabaret or dance hall 1,890.00

4.5. Bath house and/or swimming pool, resort

and other similar places 630.00

4.6. Skating rink 630.00

4.7. Steam Bath, Sauna Bath and other similar

establishment per cubicle 630.00

4.8. Billiard or pool hall:

a. First Table 315.00


39

b. For every additional table 63.00

4.9. Bowling alley:

a. Automatic 315.00

b. Non-automatic 157.50

4.10. Circus, Carnival or the like 105.00

4.11. Merry – go – round, rolling coaster ferries wheel,

swing, shooting gallery, and other similar contrivance

for each contrivance 1,050.00

4.12. Boxing contest, per night 42.00

4.13. Cockpit 666.66

4.14. Race Track 840.00

4.15. Theaters and Cinema houses:

a. Theaters and Cinema houses 420.00

b. Itinerant Operator 105.00

c. Video houses or mini theater 105.00

5. On amusement devices:

5.1. Each jukebox machine 42.00

5.2. Each Videogame machine or player 42.00

5.3. Each Computer games machine 199.50

5.4. Each Videoke/KTV machine 210.00

5.5. Each Roleta device 630.00

5.6. Each Drop Coin device 315.00

5.7. Each Color game device 315.00

5.8. Each Number game device 315.00

5.9. Each Dice game (Longgong) device 315.00

6. On private detective agency 210.00

7. On golf links 1, 260.00

Section 3A.02. Time of Payment. The payment imposed in the preceding section

shall be paid to the Municipal Treasurer upon application for a Mayor‘s Permit before any

business or activity can be lawfully begun or pursued and within the first twenty (20) days

of January of each year in the case of renewal thereof.

Section 3A.03. Surcharge for the Late payment. Failure to pay the tax prescribed in



in the same manner as that tax due.

Section 3A.04. Application for Mayor’s Permit, False Statement. A written

application for a permit to operate a business shall be filed with the Office of the Municipal

Mayor in three copies. The application form shall set the name and address of the applicant,

the description or style of the business, the place where the business shall be conducted,


40

statement of the net worth or capital investment and such other pertinent information or data

as may be required.

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 license

may further be prosecuted in accordance with the penalties provided in this Article.

For purposes of uniformity, the application for business license and permit shall be

accomplished in three copies using the form in Appendix ―B‖ of this Code.

Upon submission of the application, it shall be the duty of the proper authorities to

verify if the other municipal requirements regarding the operation of the business or activity

are complied with. The permit to operate shall be issued only upon such compliance and

after payment of the corresponding taxes and fees as required by this revenue code and other

municipal ordinances.

The Employee of the Office of the Municipal Treasurer who is in – charge of

processing the application shall prepare and accomplish the Business License and Permit

Assessment Form in Two (2) copies (Appendix ―C‖) of this code and require the applicant

to secure the following before the application shall be processed:

a. Police Clearance

b. Fire and Zoning Clearance

c. Sanitary Permit

d. Medical Certificate

e. Realty Tax Clearance

f. Water Bills and other obligation clearance

g. Rentals and Charges Clearance

h. Barangay Clearance

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 license

may further be prosecuted in accordance with the penalties for in this article.

A Mayor ‗s Permit shall be refused to any person, (1 ) whose business establishment

or undertaking does not conform with zoning regulation and safety, health and other

requirement of the municipality, ( 2 ) that has an unsettled tax obligation, debt or other

liability to the municipal government and ( 3 ) that the permitee is disqualified under any

provision of law or ordinance to established, or operate the business for which a permit is

being applied.

Section 3A.05. Issuance of Permit; its contents. - Upon approval of the application of

a Mayor‗s Permit, two copies of the application duly signed by the Municipal Mayor shall

be returned to the applicant. One copy shall be presented to the Municipal Treasurer as basis

for the collection of the Mayor of the Mayor‘s Permit fee and the corresponding business

tax.


41

The Mayor‘s Permit shall be issued by the Municipal Mayor Upon Presentation of

the receipt for the payment of the Mayor‘s Permit fee and the business tax issued by the

Municipal Treasurer, and upon compliance of such other requirements as may by required

for the issuance using the form in Annex ―C‖ of this Code.

Every permit issued by the Mayor shall show the name and residence of the

applicant, his nationality and business is a soled 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 Municipal Mayor shall, upon presentation of satisfactory proof that the original

of the permit has been lost, stolen or destroyed, issued a duplicate of the permit upon

payment of the fees prescribed in this code.

Section 3A.06. Posting of Permit. Every permit shall keep his permit

conspicuously posted at all time in his place of business or office or if he has no place of

business or office, he shall keep the permit in his person. The permit shall be immediately

produced upon demand of the Municipal Mayor, the Municipal Treasurer or any of their

duly authorized representatives.

.

Section 3A.07. Duration and Renewal of Permit. 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. It shall

have a continuing validity only upon renewal thereof and payment of the corresponding fee.

Section 3A.08. Revocation of Permit. When a person doing business under the

provision of this Article, refuses to pay an indebtedness or liability to the municipality or

abuses his privilege to do business to he 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 Municipal Mayor, after investigation, revoke the Mayor ‗s permit

and order the closure of the establishment. Such revocation shall operate to forfeit all some

which may have been paid in respect of said privilege, in addition to the fines and

imprisonment that may be imposed by the Court for violation of any provision of the

Ordinance governing the establishment and maintenance of business and to prohibit the

exercise thereof by the person whose privileged is revoke, until restored by the Sangguniang

Bayan.

Section 3A.09. Other Requirement. The issuance of the Mayor‘s Permit shall not

exempt the license from the fulfillment of other requirements in connection with the

operation of the business or in the conduct of an activity prescribed under this Code

Ordinance of the municipality.

Section 3A.10. Penalty. Any violation of the provisions of this

Article shall be punished by a fine of not less than One Thousand pesos (P1,000.00) but not


42

exceeding Five Thousand (P5, 000.00) pesos or imprisonment of not less than One (1)

month but not exceeding six (6) months, or both, at the discretion of the Court.

Article B

Franchise on Cockpit Operation and Permit Fees for Owners,

Operators, Licensees and Cockpit Personnel

Section 3B.01. Definitions. When used in this Article, the following shall mean:

Cockpit Manager or Promoter – refers to a person who alone or with another initiates a

cockfight and/or calls and takes care of bets from owners of both gamecocks and

those of other betters before the orders commencement of the cockfight and thereafter

distributes won bets to the winners after deducting a certain commission.

Bet Manager – refers to an individual who calls and takes care of bets from owner of

both game cocks and those of others betters before he orders commencement of the

cockfight and therefore distributes won bets to the winners after deducting a certain

commission or both.

Gaffer (Taga-Tari) – refers to a person knowledgeable in the art arming fighting cocks

with gaffs on one or both legs.

Referee (Sentenciador) – refers to a person who watches and oversees the proper gaffing

of fighting cocks; determines the physical condition of gamecocks while dock

fighting is in progress, the injuries sustained by the cocks and makes known his

decision either by work or gesture the result of the cockfighting by announcing the

winner or deciding a tie in a contest.

Cockpit – includes any place, compound, building or portion thereof, where cockfighting

is held whether or not money bets are made on the results of such cockfights

Section 3B. 02. Imposition of Fee. There shall be collected a franchise fee in the

amount of P10,000.00 for the operation of a cockpit in the Municipality for a period of

Fifteen years (15 years).

Other fees include the following:

a) On cockpit operators/owners/licensees

1) Application filing fee - - P100.00

2) Annual supervisory fee - - 100.00

b) On cockpit personnel

1) Cockpit Manager - - P 500.00


43

2) Bet Manager - - 300.00

3) Bet Taker (Kristo/Kasador) - 100.00

4) Referees (Sentenciador) - - 250.00

5) Gaffer (Mananari) - - 250.00

6) Matchmaker - - 250.00

7) Veterinary Aide - - 100.00

8) Cashier - - 250.00

Section. 3B.03. Time Payment.

a) The application filing fee is payable to the Municipal Treasurer upon

application for a permit or license to operate and maintain cockpits. The

cockpit supervisory fee is also payable upon application for a permit and

within the first twenty days of January of each year in case of renewal

thereof.

b) The permit fee on cockpit personnel shall be paid to the Municipal Treasurer

before they can participate in a cockfight. Thereafter, the fee shall be paid

annually upon renewal of the registration during the birthmonth of the

concerned personnel.

Section. 3B.04. 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

(25%) percent of the original amount of fee due. Such surcharge will be paid at the time and

in the same time and in the same manner as the fee due.

Section. 3B.05. Administrative provisions.

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 Bayan shall determine the

number of cockpits to be allowed in this municipality per P.D. 449.

c) Cockpit size and construction. - Cockpits shall be constructed and operated

within the appropriate areas as prescribed in the Zoning Ordinance and the

Comprehensive Land Use Plan of the Municipality.

d) Only license gaffers, referees bet takes or promoters, cockpit manager shall

officiate in all kinds of cockfights held in Municipality of Balete. No operator

or owner of a cockpit shall employ or allow the participation in cockfighting

of any gaffers, referees, bet takers or promoters who have not secured and

paid the fee as herein required.

e) The Municipal Mayor shall require the cockpit operators or owners to submit

a recommendation for those cockpit officials to be licensed. Only Filipino

citizens of good moral character and reputations and have no derogatory

police records shall be recommended for licensing.


44

Section. 3B.06. Penalty. Any violation of the provisions of this Article shall be


Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not

exceeding six (6) month or both at the discretion of the Court.

Section. 3B.07. Applicability Clause. The provisions of PD No. 449, otherwise

known as the Cockfighting Law of 1974, shall apply to all matters regarding the operation

of cockpits and the holding of cockfights in the Municipality of Balete, Aklan.

Article B-1

Permit Fee for Cockfighting

Section. 3B-1.01. 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 ―aficionados‖ of the Philippines with ―pot money‖ awarded to

the proclaimed winning entry.

c) ―International Derby‖ refers to the invitational cockfight participated in by

local and foreign gamecockers or cockfighting ―aficionados‖ with ―pot

money‖ awarded to the proclaimed winning entry.

Section. 3B-1.02. Imposition of fees.-There shall be collected the following fees

per day for cockfighting:

a. Special cockfights

1. Pintakasi P500.00

2. Karambola 300.00

b. Special derby

1. In derbies with pot money

of less than P4,000.00 1,000.00

2. In derbies with pot money

of P4,000.00 and above 1,300.00

c. Sultada Fee (During Derby) 50.00

Section 3B-1.03. Exclusions. - Regular cockfight, i.e. those held during

Sundays, legal holidays and local fiestas and international derbies shall be excluded from

the payment of fees herein imposed.


45

Section. 3B-1.04. Time of Payment. – The fees herein imposed shall be payable

to the Municipal Treasurer before special cockfights and derbies can be lawfully held.

Section 3B-1.05. 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 (25%) percent of the original amount of fee due. Such surcharge will be paid at the time

and in the same time and in the same manner as the fee due.

Section 3B-1.06. Administrative provisions. a.) Holding of cockfights.-Except as

provided in this article, cockfighting shall be allowed in this Municipality only on licensed

cockpits during Tuesdays and Sundays and other legal holidays as well as during local

fiestas for not more that three (3) days. It may also be held during municipal agricultural,

commercial or industrial fair, carnival or exposition for a similar period of three (3) days

upon resolution of the Sangguniang Bayan. 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 or tourist 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 Sanggunian Bayan, in licensed

cockpits or in playgrounds 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 or bet takers or promoters shall not

act as such in any cockpit in this municipality without first securing a license renewable

every year on their birthmonth. Only gaffers, referees or bet takers or promoters licensed by

the municipality shall officiate in all kinds of cockfighting authorized herein.

Section 3B-1.07. Penalty.- Any violation of 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 imprisonment of not less than one (1) month but not


Article C

Cart or Sledge Registration Fee

Section 3C.01. Imposition of Fee. There shall be collected a registration fee of

from the owner of each animal-drawn cart or sledge used in this municipality which shall be

registered in the Office of the Municipal Treasurer in the following schedule:

Rate of Fee per Annum


46

a. Horse drawn sledge P 10.00

b. Animal Drawn Cart 15.00

c. Carromata 15.00

d. Push cart 12.00

Section 3C.02. Time and Manner of Payment. The fee shall be paid within the

first twenty (20) days of January of every year. For cart or sledge acquired after the first

twenty (20) days of January, full amount of the fee for the year shall be paid within twenty

(20) days after acquisition of the cart or sledge. Any individual who sells or transfers his cart

or sledge at any time for which he has paid the fee in full shall not be entitled to a refund of

the fee corresponding to the remaining period for which it has been paid.

Section 3C.03. Surcharge for Late payment. Failure to pay the tax prescribed in

this Article within the time require shall subject the taxpayer to a surcharge of twenty-Five


and in the same manner as the tax due.

Section 3C.04. Administrative Provisions. The Municipal Treasure shall keep a

registry of all carts and sledges, which shall set forth, among others, the name and address of

the owners.

Section 3C.05. Penalty. Any violation of the provisions of this Article shall be

punished by a fine of not less than Fifty (P50.00) Pesos, but not exceeding One Hundred

(P100.00) Pesos or imprisonment of not than Five (5) days but not exceeding Ten (10)

days, or both at the discretion of the Court.

Article D

Large Cattle Registration and Transfer Fees

Section 3D.01. Definition. For the purposes of this Article, ―Large Cattle‖ includes

a two-year old horse, mule, ass, carabao, cow or other domesticated members of the bovine

family.

Section 3D.02. Imposition of Fee. The owner of large cattle is required to register

his ownership thereof with the Municipal Treasurer for which a Certificate of Ownership

shall be issued to the owner upon payment of a Registration Fee of Fifty Pesos (P50.00),

per head.

If the large cattle is sold or its ownership is transferred to another person, the sale or

transfer shall likewise be registered with the Municipal Treasurer for which a Certificate of

Transfer shall be issued to the purchaser upon payment thereof in the amount of Sixty

(P60.00) Pesos.

Section 3D.03. Time and Manner of Payment. The registration fee shall be paid

to the Municipal Treasurer upon registration or transfer of ownership of the large cattle.


47

Section 3D.04. Surcharge for Late payment. Failure to pay the tax prescribed in


(25%) percent of the original amount of tax due such surcharge to be paid at the same time


Section 3D.05. Administrative Provisions.

Large cattle shall be registered with the Municipal Treasurer upon reaching the age of

two years;

The ownership of large cattle, or its sale or transfer of ownership to another person shall

be registered with the Municipal Treasurer. All large cattle presented to the

Municipal Treasurer shall be recorded in a registry book showing the name and

residence of the owner; the consideration or purchase price of the animal in cases of

sale or transfer; and the class, color, age, sex, brand and other identifying marks of

the large cattle. These data shall be stated in the certificate of ownership issued to the

owner thereof.

If the large cattle is sold or the ownership is transferred to another person, the names and

residences of the vendor or transferor and the vendee or transferee, and all references

by number to the original certificate of ownership with the name of the local unit that

issued it shall likewise be indicated in the transfer certificate of ownership. No

entries of transfer shall be made or certificates of transfers shall be issued by the

Municipal Treasurer except upon the production of the original certificate of

ownership and certificate of transfer and such other documents that show title to the

owner.

Section 3D.06. Penalty. Failure of the owner to comply with the provisions of

this article for five (5) successive years shall be considered a violation to which a fine of not

less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand (P5,000.00)

pesos shall be imposed. .

Section 3D.07. Applicability Clause. All other matters relating to the registration of

large cattle shall be governed by pertinent provisions of the Revised Administrative Code

and other applicable laws, ordinances and rules and regulations.

Article E

Franchise and Permit Fee on Bicycles, Tricycles,

Pedicabs and Motorcabs and the Driving or Operation Thereof

Section 3E.01. Imposition of Fee. There shall be collected a franchise fee (good for 3

years), an annual registration fee and permit for every operated bicycle, tricycle, pedicab

and motorcycle with backseat extension and the operation or driving thereof in this

Municipality, in the following schedule:

Rate of Fee for Three Years


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a. Franchise Fee

a.1. Tricycle for Hire P 241.50

a.2. Pedicab for Hire 75.00

b. Registration Rate of Fee per Annum

b.1. Bicycle, Owner‘s use P 10.50

b.2. Bicycle, for hire 15.75

b.3. Tricycle, owner‘s use 15.75

b.4. Tricycle, for hire 21.00

b.5. Pedicab, for hire 26.25

b.6. Motorized tricycle cab 157.50

b.7. Motorcycles with backseat extension

used to transport persons or goods 210.00

c. Permit for Operation/Driving

c.1. Pedicabs Operator/Proprietor 52.50

c.2. Pedicab Driver 26.25

c.3. Motorized Tricycle Operator/Proprietor 105.00

c.4. Motorcab Driver 52.50

Section 3E.02. Time and Manner of Payment. The fee herein imposed shall be

due on the first day of January and payable to the Municipal Treasurer with in the first

twenty (20) day of January of every year. For bicycle acquired after the first twenty (20) day

January, the permit fee shall be paid without penalty within the first twenty (20) day

following its acquisition. Renewal of Franchises shall be on or before the expiration date of

the provisional authority granted to the franchisee.

Section 3E.03. Surcharge for Late payment. Failure to pay the tax prescribed in


(25%) percent of the original amount of tax due such surcharge to be paid at the same time

and in the same manner as the fee due.

Section 3E.04. Administrative Provisions. a. Only Filipino citizens or

corporations with sixty percent (60%) Filipino equity are qualified to be operators of

tricycles–for-hire and pedicabs-for-hire.

b. No tricycle-for-hire or pedicab-for-hire, either for passenger or for cargo or both,

shall be operated in this municipality without a Motorized Tricycle Operator‘s

Permit (MTOP) or Pedicab Operator‘s Permit (POP) from the Sangguniang Bayan

and a corresponding permit from the Office of the Mayor under the Municipal

Revenue Code.

c. Application forms shall be secured from and filed with the Office of the Secretary

to the Sangguniang Bayan together with the required supporting documents.

d. No MTOP shall be granted unless the applicant is in possession of units with valid

registration papers from the Land Transportation Office (LTO).

e. Operators shall only employ drivers who are duly licensed by the LTO for

tricycles–for-hire.


49

f. An application for a Motorized Tricycle Operator‘s Permit (MTOP) may be filed

any time of the year using the appropriate franchising forms and submitted together

with the other documents listed hereunder:

1. Proof of Ownership (Original Purchase Receipt, Deed of Sale, Deed of

Conditional Sale or Registration Papers);

2. Community Tax Certificate;

3. Proposed route/s with corresponding rates;

4. Valid registration papers from the Land Transportation Office [LTO] for the

units to be used;

5. A duly certified photocopy of a common carrier‘s insurance certificate

sufficient to answer for any liability to passengers and third parties in case of

accidents;

6. A picture of the applicant beside his/her tricycle for easy determination of its

usage;

7. Road worthiness certification from the Balete PNP station; and

8. Affidavit of the applicant stating that his/her tricycle will be driven only by a

person with a Professional Driver‘s License.

g. Noise Suppression. No tricycle-for-hire shall be operated without a silencer

attached to its exhaust system. Any violation of this provision shall be penalized

under Section 3E.05 of this Chapter.

h. Time of Filing and Required Documents for a POP. An application for a Pedicab

Operator‘s Permit [POP] may be filed any time of the year using the appropriate

franchising forms and submitted together with the other documents listed

hereunder:

1. Proof of Ownership (Original Purchase Receipt, Deed of Sale, Deed of

Conditional Sale or Affidavit of Ownership)

2. Community Tax Certificate

3. Proposed route/s with corresponding rates

4. A picture of the applicant beside his/her pedicab for easy determination of its

usage;

5. Road worthiness certification from the Balete PNP Station; and

6. Affidavit of the applicant stating that his/her pedicab/s will be driven only by

persons not less than eighteen (18) years old.

i. No person shall drive a pedicab-for-hire in this municipality unless he/she is at least

eighteen (18) years old.

j. Pedicab-for-hire units shall be equipped with the following safety devices:

1. Warning Devices. Pedicab operators should install bicycle horns, ringers or

equivalent warning devices in their respective units.

2. Reflectorized stickers shall be installed at the front and back portions of

pedicab units to enhance nighttime visibility. Battery-operated electronic

flashers may also be installed on pedicabs as additional nighttime safety

devices.

k. MTOP and POP applications endorsed by the Board to the Sangguniang Bayan may

be reported out and sponsored by the Committee on Transportation during any

regular session or a special session called for this purpose.


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l. A Motorized Tricycle Operator‘s Permit (MTOP) or a Pedicab Operator‘s Permit

(POP) shall be valid for a period of three (3) years.

m. An operator wishing to stop service completely, or to suspend service for more

than one month, should report in writing such suspension or termination to the

Board.

n. A Motorized Tricycle Operator‘s Permit (MTOP) or a Pedicab Operator‘s Permit

(POP) is non-transferable whenever there is change of ownership. Such change of

ownership shall be construed as an amendment thereto and any amendment shall

require appropriate approval from the Sangguniang Bayan upon the recommendation

of the Board.

o. If the new owner opts to apply for a new franchise, the unit‘s previous franchise

shall be deemed automatically cancelled upon the issuance of a new franchise.

p. The Balete Franchising and Regulatory Board, in coordination with the PNP, shall

conduct seminars on road safety and traffic rules and regulations for pedicab and

tricycle drivers at least once every six months. After each seminar, the Board may

issue identification cards to participating pedicab drivers, the cost of which shall be

borne by the concerned individuals.

q. Operators and drivers of all tricycle-for-hire and pedicab-for-hire are required to

install at least two (2) garbage receptacles in their vehicles – one (1) for

biodegradable and one (1) for non-biodegradable solid waste. The color scheme and

usage designation of the said receptacles shall be in accordance with the guidelines

set forth by the Solid Waste Management Board of this municipality.

r. Tricycles and pedicabs intended for private or personal use should be registered

with the Office of the Mayor and should display conspicuously a ―NOT-FOR-HIRE‖

or ―PRIVATE‖ sign at the front and back portions of their sidecars.

Section 3E.05. Penalty. Any violation of the provisions of this Article shall be




.

Article F – Poundage Fee

Section 3F.01. Definition. When used in this Article, the following shall mean, viz.:

―Astray Animal‖ – that which is set loose or not under the complete control of the

owner, or the one in charge of, or found in streets, road shoulders and in public or private

places whether fettered or not;

―Streets, road shoulders and public places‖ – includes national, provincial, municipal

or Barangay roads, streets, alleys, parks, plazas, public market and such other places open

and frequented by the general public;

―Private Places‖ – includes privately-owned streets, alleys, yards, ricefields or

farmlands and lots owned by individual other than the owner of the animal.


51

Section 3F.02. Imposition of Fee. There shall be collected the following poundage

fees for each day or fraction thereof from the owner of a stray animal:

Large Cattle P 21.00

All other animals 10.50

Section 3F.03. Time and Manner of Payment. The fees herein imposed shall be

paid to the Municipal Treasurer before the animal is released to its owner.

Section 3F.04. Administrative Provisions.

a. Owners or persons responsible for the straying of animals in public places shall be

held responsible for the damages caused as a consequence of their presence in such

places. In case of dog bite or any similar cases, owners of the concerned animals

shall be held liable to shoulder all the medical/professional and other related

expenses required of the victim/s in the course of his/her/their medication;

b. Stray animals are to be impounded in the identified pooling centers in the

Municipality for the specified period from the time they were pooled away;

c. Pooling centers for fowls and pets, and for livestock shall be the vacant lot besides the

Police Station and the Municipal Slaughterhouse respectively:

d. Owners or persons responsible of the impounded animals shall claim them at those

respective pooling centers within the specified period, provided that they settle first

their obligations with the Municipal Treasurer;

e. Owners or persons responsible are to be given 24 hours and 48 hours time to claim

their pets and fowls, and livestock respectively, otherwise such animals will either be

sold at a public auction or be butchered, the proceeds of which shall accrue to the

Municipal Government. The procedure for the conduct of public auction is as

follows:

e.1. The Municipal Treasurer shall post notices for five (5) days in conspicuous

places within the Municipality. The animal shall be sold to the highest bidder within

five (5) days after the auction sale. Afterwards, the Municipal Treasurer shall make a

written report of the proceedings for the information of the Municipal Mayor.

e.2. The owner may stop the sale by paying at any time before or during the auction

sale, the poundage fee due and the cost of the advertisement and conduct of sale to

the Municipal Treasurer, otherwise the sale shall proceed.

f. Fifty percent (50%) of the collected prescribed fine shall be shared out with the

Barangay responsible for the impounding of certain stray animals while the other

50% shall be applied to the cost of the impounding, the conduct of public auction

and the residue thereof shall accrue to the General Fund of the Municipality;

g. Unclaimed animals shall be sold at the public auction called for the purpose or to be

butchered as may be determined by the Livestock Inspector;

h. In implementing this Article, the Balete PNP shall be assisted by any person duly

authorized by the Local Chief Executive as well as by the Barangay Officials of

every Barangay.


52

Section 3F.05. Penalty. Any violation of the provisions of this Article shall be

punished with a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding



Article G

Dog License Fee

Section 3G.01. Imposition of Fee. There shall be collected a license fee of Twenty

Pesos (P20.00) from an owner of a dog over three (3) months old.

Section 3G.02. Time and Manner of Payment. The fee herein imposed shall be

paid to the Municipal Treasurer with in the first twenty (20) day of January. If the dog is

acquired after January 20, the fee shall be paid without penalty within the first twenty (20)

days after the date of acquisition.

Section 3G.03. Surcharge For Late Payment. Failure to pay the tax prescribed

in this Article within the time require shall subject the taxpayer to a surcharge of twenty-

Five (25%) percent 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 3G.04. Administrative Provisions. The Municipal Treasure shall keep a

registry of all licensed dogs describing the same by name, color, breed and sex. He shall also

enter in the registry the name and address of the owner or the keeper.

Section 3G.05. Penalty. Any violation of the provisions of this Article shall be

punished by a fine of not less than Fifty (P50.00) Pesos, but not exceeding One Hundred

(P100.00) Pesos or imprisonment of not less than Five (5) days but not exceeding Ten (10)

days, or both at the discretion of the Court.

Article H

Registration Fee on the Fishing Boats and Motorboats

Section 3H.01. Imposition of Fee. There shall be collected a registration fee from

the owner of each fishing boats or motorboat of three (3) gross tons or less operated within

this municipality:

Motorized with engine of 10 horse power or less P 26.25

Motorized with engine of more than 10 H.P. but

less than fifteen (15) H.P. 52.50

Motorboat with more than 50 H.P. 78.75

Non motorized boats;

d.1. Baroto 10.50

d.2. Bancas with sail 21.00


53

Section 3H.02. Time and Manner of Payment. The fee herein imposed shall be

paid to the Municipal Treasurer with in the first twenty (20) day of January or within the

first twenty (20) day of each calendar quarter.

The corresponding fees for at least the current quarter shall be paid for each

Fishing boat or motorboat newly acquired after the first twenty (20) days of January.

Section 3H.03. Surcharge For Late Payment. Failure to pay the tax prescribed

in this Article within the time require shall subject the taxpayer to a surcharge of twenty-

Five (25%) percent of the original amount of tax due such surcharge to be paid at the same


Section 3H.04. Administrative Provisions. The Municipal Treasure shall keep a

registry of all fishing boats and motorboats issued with Mayor‘s Permit which shall

contain among others the name and address of the owners.

Section 3H.05. Penalty. Any violation of the provisions of this Article shall be




.

Article I

Permit Fee on Circus and Parades

Section 3 I. 01. Imposition of Fee. There shall be collected a permit fee of

twenty five (P25.00) Pesos per day on every circus or menagerie parades or other parades

using banners, floats or musical instruments carried out in the municipality.

Section 3I. 02. Time and Manner of Payment. The fee imposed herein shall be

paid to the Municipal Treasurer upon application for a permit to the Municipal Treasurer or

Mayor.

Section 3I. 03. Exemption. Civic, military parades and religious procession shall

be exempt from payment of the permit fee imposed herein.

Section 3I. 04. Administrative Provisions. Any person that shall hold a parade

within this municipality – shall first obtain a permit from the Municipal Mayor before

undertaking the activity. For the purpose written application in a prescribed from shall set

forth the name and address of the applicant, the description of the activity, the place where

the same will be conducted and such other pertinent information or data as may be required.

Section 3I. 05. Penalty. Any violation of the provisions of this Article shall be



54



Article J

Permit Fee on Caretela or Caleza

Section 3J. 01. Imposition of Fee. There shall be collected a permit fee of Ten

(P10.00) Pesos per annum, for each‖ or ―Caretela‖ used in this municipality.

Section 3J. 02. Time and Manner of Payment. The fee imposed herein shall be

due and payable upon application for a mayor‗s permit within the first Twenty (20) day of

January.

The pay maybe paid in quarterly installment of Two Pesos and Fifty Centavos (P2.50)

per quarter within the first twenty (20) days of each quarter. Corresponding registration for

at least the current quarter shall be paid on each ―Calesa‖ or ―Caretela‖ newly – acquired

after the twentieth (20th) day of January. Any person who has paid the fee in full shall not be

entitled to a refund of the fee corresponding to the remaining period for which it has been

paid.

Section 3J. 03. Surcharge for Late Payment. Failure to pay the tax prescribed in this

Article within the time required shall subject the taxpayer to a surcharge of twenty five



Section 3J. 04. Administrative Provisions. All ―Calesa‖ or ―Caretela‖ shall be

registered with the Municipal Treasurer who shall prove a metal plate for every registered

―Calesa‖ or Caretela.‖

The Municipal Treasurer shall keep a register of all ―Calesa‖ or Caretela‖ which shall

contain, among others, the name and address of the owner and the number of the registration

place

Section 3J. 05. Penalty. Any violation of the provisions of this Article shall be




Article K

Permit Fee on Film-making and Videotape Coverage

Section 3K. 01. Imposition of Fee. There shall be collected a permit fee of per film

from any person that shall go on location filming or have video coverage on any program or

activity within the territorial jurisdiction of this municipality in the following schedule:

Rate of Fee


55

Commercial Movies P 262.50

Commercial Advertisement 210.00

Documentary Film 157.50

Videotape Coverage 105.00

Section 3K. 02. Time of Payment. The fee imposed herein shall be paid to the

Municipal Treasurer upon application for the Mayor‘s Permit before location filming is

commenced.

Section 3K. 03. Surcharge for Late Payment. Failure to pay the tax

prescribed in this Article within the time required shall subject taxpayer to a surcharged of

Two (2%) percent of the original amount of tax due, such surcharge to be paid at the same


Section 3K. 04. Penalty. Any violation of the provisions of this Article shall be




Article L

Permit Fee on Agricultural Machinery

And Other Heavy Equipment

Section 3L. 01. Imposition of Fee. There shall be collected an annual permit fee at

the following rates for each agricultural machinery or heavy equipment from operators of

the said machinery, tenting out said equipment in this Municipality.

Rate of fee

Per annum

Hand tractors P 26.25

Light tractors 52.50

Heavy tractors 105.00

Bulldozers 210.00

Forklift 105.00

Heavy Graders 157.50

Light Graders 105.00

Mechanized Threshers 105.00

Manual Threshers 26.25

Other agricultural machinery or heavy

equipment not enumerated above 52.50

Section 3L. 02. Time and Manner of Payment. The fee imposed herein shall be

Payable prior to the rental of the equipment upon application for a Mayor‘s Permit


56

Section 3L. 03. Administrative Provisions. The municipal Treasurer shall keep a

registry of all heavy equipments and agricultural machineries which shall include the make

and brand of the heavy equipment, an agricultural machinery and name and address of the

owner.

Section 3L 04. Penalty. Any violation of the provisions of this Article shall be




Article M

Building Permit, Zoning Clearances and Other Related Fees

Section 3M. 01. Imposition of Fee. There shall be collected the following from

every application for a building permit and Zoning Clearances:

a. Building Permits:

a.1. Construction of residential building costing:

Not exceeding P15,000.00 Exempted

For each succeeding P10,000.00 or fraction thereof P 4.20

a.2. Construction of commercial/industrial building costing:

Not exceeding P15,000.00 21.00

For each succeeding P10,000.00 or fraction thereof 4.20

a.3. Residential Building Repair (Structural) Costing:

P15,000.00 but not exceeding P50,000.00 1,000.00

For each succeeding P10,000.00 4.20

a.4. Commercial or Industrial Building Repair (Structural) costing:

Less than P50,000.00 1,000.00

For each succeeding P5,000.00 or fraction thereof 4.20

The same rate fixed above shall be collected for the construction and repair of other

structures.

e. For Fire Safety Clearance 26.25

f. Zoning/Locational Clearance:

f.1. Single residential structure attached or detached the project cost of

which is:

1. P100,000 and below 200.00

2. Over P100,000 to P200,000 400.00

3. Over P200,000 500.00 + 1/10 of 1% in excess of P200,000

f.2. Apartments/Townhouses

1. P500,000 and below 1,000.00

2. Over P500,000 to 2 Million 1,500.00


57

3. Over P2 Million 2,500.00 + 1/10 of 1% of cost in excess of

P 2M regardless of number of doors

f.3. Dormitories

1. P2 Million and below 2,500.00

2. Over 2 Million 2,500.00 +1/10 of 1% of cost in excess of

2M regardless of number of doors

f.4. Institutional, the project cost of which is:

1. Below 2 Million 2,000.00

2. Over 2 Million 2,000.00 +1/10 of 1% of cost in excess of 2M

f.5 Commercial, Industrial and Agro-Industrial, the project cost of which is:

1. Below P100,000 1,000.00

2. Over P100,000 to P500,000 1,500.00

3. Over P500,000 to 1 Million 2,000.00

4. Over 1 Million to 2 Million 3,000.00


f.6. Special Use/Special Projects

(Gasoline stations, cell sites, slaughterhouse, treatment plant, etc.)

1. Below 2 Million 5,000.00


f.7. Alteration / Expansion Same as original application

g. Subdivision and Condominium Projects/Activities (Under PD 957):

g.1. Approval of Subd. Plan (Including townhouses)

1. Prelim. Approval and Locational Clearance 250.00/ha for the 1st

five has.

For every additional ha. or a fraction thereof 100.00

2. Final Approval and Devt. Permit 1,200/ha. regardless of

Density

Additional fee in floor area or houses/bldgs

Sold with the lot 2.00/sq.m.

3. Inspection Fee 500.00/ha regardless

Of density

4. Alteration Plan (affected areas only) same as Final Approval and Devt. Permit

5. Certificate of Registration and License

To Sell (per saleable lot) Additional fee

On floor area of house/bldg. sold with the lot 120.00/saleable lot

Additional fee on floor area of house/

bldg. sold with the lot 10.00/s.q m.

6. Certificate of Completion (per ha.) 500/ha. regardless of density


58

g.2. Approval of Condominium Project (under PD 957)

1. Prelim. Approval and Location Clearance (PA/LC)

a. Land Area P500.00/ha

b. building 200.00/floor

2. Final Approval and Dev.Permit

a. per sq.m. of the total land area 2.00

b. Add‘l. cost on the area of the bldg. 2.00/sq.m

3. Inspection Fee 10.00/sq.m.of gross floor area

4. Alteration (affected areas only) same as final Appr.& Dev.Permit

5. Conversion (affected areas only) same as final Appr.& Dev.Permit

6. Cert.of Reg.& License to Sell

a. Residential (per sq.m. of saleable area) 10.00

b. Comm‘l/Office (per sq.m. of saleable area) 20.00

7. Cert. of Completion 10.00/sq.m. of gross floor area

h. Project under BP 220

h.1. Subdivision

1. Preliminary Approval and Locational

Clearance

a. Socialized Housing P70.00 for the first ten (10)has

b. Economic Housing P100.00/ha for the first five (5)has.

For every additional ha or a fraction thereof:

a. Socialized Housing P20.00

b. Economic Housing P50.00

2. Final Approval & Dev. Permit P200.00/ha

3. Inspection Fee

a. Socialized Housing P110.00/ha

b. Economic Housing P200.00/ha

4. Alteration of plan (affected areas only) P200.00/ha

5. Bldg. Permit (per sq.m. of floor area of

housing unit) P2.00

6.Cert. of Reg. License to Sell:

a. Socialized Building P7.00/lot/unit

b. Economic Housing P10.00/lot/unit

7. Cert. of Completion(per ha. or a

fraction of land Area) P150.00

8. Cert. of Occupancy (per sq.m. of the floor

area of the housing unit) P2.00

h.2. Condominium

1. Prelim. Approv.& Loc. Clearance P200.00

2. Final Approv. & Dev. Permit

a. per sq.m. of total land area P2.00

b. additional cost per sq.m. of saleable

floor area P2.00


59

3. Inspection fee (per sq.m of total

saleable area) P2.00

4. Alter. of Plan (affected area only) same as final Approv.& Dev.Permit

5. Bldg. Permit (per sq.m. of housing unit) P2.00

6. Cert. of Reg. & License to Sell P5.00/sq.m. of saleable area

7. Cert. of Completion P3.00/sq.m.of saleable area

8. Cert. of Occupancy P2.00/sq.m. of saleable area

i. Approval Of Industrial Subdivision

i.1. Prelim Approv. & Loc. Clearance

1. First five (5) has P300./ha

2. Every add‘l. ha or a faction thereof P100.00/ha

i.2. Final Approval & Dev. Permit P1, 000/ha.regardless of location

i.3. Inspection fee P1, 000/ha regardless of location

i.4. Alter of Place (affected area only) same as Final Approv. & Dev. Permit

i.5. Cert. of Reg. & License to Sell P1, 000/sq.m. of the land area

i.6. Cert. of Completion P 100.00/ha regardless of location

j. Approval Of Farmlot Subdivision

j.1 Prelim. Approval & Loc. Clearance

1. For the first five (5) has P200/ha

2. For every add‘l. has P100/ha

j.2. Final Approval & Dev. Permit P500/ha

j.3. Inspection Fee P300/ha

j.4. Alter of Plan (Affected area only) P300/ha

j.5. Cert. of Reg.& License to Sell P50/saleable lot

j.6. Cert. of Completion P30.00/ha

k. Approval Of Memorial Park & Cemetery Project

k.1. Prelim. Approval & Locational Clearance

1. For Memorial Project P500 for the first time

2. For Cemeteries P200 for the first time

Every Add‘l. ha. or a fraction thereof

1. Memorial Projects P100/ha

2. Cemeteries P50./ha

k.2. Final Approval & Dev. Permit

1. For Memorial Project P2.00/sq.m.

2. For Cemeteries P1.00/sq.m.

k.3. Inspection Fee

1. Memorial Projects P500/ha

2. Cemeteries P100./ha

k.4. Alter of Plan (affected areas only) same as final Approv. & Dev. Permit

k.5. Certificate of Reg. & License to Sell

(Per saleable plot)

1. For Memorial Project P50/saleable plot.


60

2. For Cemeteries P10/saleable plot

k.6. Cert of Completion

1. For Memorial Project P200/ha.

2. For Cemeteries P100/ha

l. Other Transactions/ Certification

l.1. Application/ Request for:

1. Advertisement Approval P200.00

2. Cancellation/Reduction of Perf. Bond P350.00

3. Lifting of Suspension of License to Sell P350.00

4. Extension of time to Complete Dev. P350.00

5. Exception from Cease & Desist Order P350.00

6. Clearance to Mortgage P350.00

7. Lifting of Cease & Desist Order P350.00

8. Change of Name/Ownership P350.00

9. Voluntary Cancellation of CR/LS P350.00

10 Revalidation/Renewal of Permit (Condo) 50% of original fee

l.2. Other Certification

1. Zoning Certification P250/ha.

2. Cert. of Town Plan/Zoning Ord. Approv. P75.00

3. Cert. of New Rights/Sales P75.00

4. Cert. of Locational Viability P250/ha

5. Cert of Reg. & License to Sell (Form) P75.00

6. Others, to include:

a. Availability of records/public request

of copies/research works P75.00

b. Cert. of no records on file P75.00

c. Cert. of with or without CR/LS P75.00

d. Certified true/Xerox copy of documents

1. Doc. of five (5) pages or less P20.00

2. Every additional page P2.00

m. Registration of Dealers/Brokers/Salesman

m.1. Dealers/Brokers P500.00

m.2. Salesmen/Agent P200.00

n. Legal Fees (No Change)

n.1. Complaint/Opposition, where aggregate claim

( for refund, damages, Attorney‘s fees, etc) is:

1. Not more than P20, 000 P120.00

2. More than P20, 000 out less than P40, 000 P150.00

3. P40, 000 or more out less than P60, 000 P200.00





61

7. For each P1, 000 in excess of P150, 000 P5.00

n.2. Petition for Review

n.3. Pauper- litigants are exempted from payment of legal fees

1. Those whose gross income is not more than P4, 000 per month and

residing within Metro Manila

2. Those whose gross income is not more than P3, 000 per month and

residing outside Metro Manila.

3. Government Agencies and its instrumentalities are exempted from

playing legal fees.

4. Local Gov‘t and Gov‘t owned or controlled corp. with or without

independent charters are not exempted from paying legal fees.

o. UPLC Legal Research Fee

Computation of Legal Research Fee for the University of the Philippines

Law Center (UPLR Fee) remains at ONE PER CENT (1%) of every fee

Charged out shall in NO CASE BE LOWER THAN P10,00.

Section 3M. 02. Time of Payment. The fees specified under this Article shall be

paid to the Municipal treasurer upon application for a building permit with the Municipal

Mayor.

Section 3M. 03. Exemption. The construction or repair of the following shall be

issued building permit free of charge:

Residential building repair costing less than P15,000.00

Building or other structures damaged or destroyed by typhoon, fire, or earthquakes

upon presentation of satisfactory evidence thereof and proper application within

six (6) months after the concurrence of any public calamity.

Section 3M. 04. Administrative Provision. The application for then construction

and/or repair shall be in writing and shall be forth the required information, such as the

location and general dimension of the building and/or other infrastructures of the owner as

that of the architecture or engineer who draw the plan, an estimate of the entire cost of the

proposed work and the following:

A copy of the plan showing the location of the building to be constructed with

reference to boundaries of the lot and fit constructed in the town proper of

Poblacion;

General drawing showing

b.1 Floor and roof plans

b.2 Foundation and footing plans

b.3 Transferee and longitudinal plans

b.4 Elevation

b.5 Framing plans showing complete forming of building or structure

b.6 Isometric flow of plumbing layout


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b.7 Electric layout; and

b.8 Detail of structural and architectural parts

Section 3M. 05 Penalty. Any violation of the provisions of this Article shall be



exceeding six (6) month or both at the discretion of the Court. Provided, that

notwithstanding the imposition of fine and imprisonment the offender shall be further

required to secure the necessary building permit and to pay the corresponding fees thereof

or as required by existing ordinance; Provided, further, that in case the construction of the

building or structure is not in conformity with existing regulation the offender shall be

required to removed or demolish the said building or structure within a reasonable period

upon receipt of the order of demolition; and provided, finally that upon failure of the

offender to remove or demolish the said building or structure, the Municipal Mayor or his

duty authorized representative shall undertake such removal or demolition at the expense of

the offender.

Article N

Fighting Cock License Fee

Section 3N. 01. Imposition of Fee. Every person who owns or keeps any fighting

cocks shall obtain a license thereof and pay to the Municipal Treasurer the sum of Two

(P2.00) Pesos per Annum for every fighting cock.

Section 3N. 02. Time of Payment of Surcharge for Late Payment. The fee

imposed shall be due on the first day of January and payable until January 20 every year.

If paid after January 20, the license shall be subject to surcharge of twenty five

(25%) percent 0f the original amount due which shall be collected and accounted for at the

same time and in the same manner as the original amount due:

Section 3N. 03. Poundage. Failure to pay the fee and surcharge in ten (10) day

from receipt of notification and demand for payment of said fee and surcharge by any

authorized representative of the Municipal Treasurer shall subject the fighting cock to

poundage and disposal in accordance with existing ordinance and provisions of law.

. Article O

Permit Fee on Electrical Installation

Section 30. 04. Imposition of Fee. Every person who shall install or alter, or

cause o be installed or altered, any exterior or interior electrical lighting, poster or any other

electrical system or line shall pay the following annual Fee.

.

Lighting and power system:

1. For each electric or telephone poll P 10.50

2. For each light, switch or convenient outlet 5.25


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3. For each remote switch 5.25

4. For each remote control master switch 10.50

Additional for each of the following:

Appliances:

Range and Heater 1KW or less 5.25

For each additional KW of fraction thereof 2.10

Each refrigerator of freezer 5.25

Each washing machine or dryer 2.10

For hair cutting apparatus of hair dryer 2.10

Electric Fan 2.10

Each Electric typewriter or adding machine 5.25

Air conditioning system:

For each conditioning outlet 5.25

Unit or window type:

Each unit of 1 H-P- (.746 KW) 5.25

Each unit of more than 1 (H.P.) 10.50

Package or centralized:

Tree H.P (3H.P.) 2.3K.W.or less that 5 H.P. 26.25

For succeeding H.P. 5.25

Blower and air handling unit

For each motor one half (1/2) or less 10.50

Electrical equipment apparatus:

For each ball annunciator system 5.25

For each bare (light) lamp 10.50

For each fire alarm unit 5.25

For each flasher, beckon light 5.25

For X-ray machine equipment 10.50

For each battery rectifier ` 10.50

For each electric welder- 1st KVA/KW 10.50

For each telephone switch board (PRX, PABX, etc.)

For each truck line 5.25

For each telephone 5.25

Temporary light for celebrations, fiestas etc: for each

light, switch convenient outlet 5.25

Temporary light, construction shall be charged the same

regular fees provided for in this section.

Other electrical apparatus or appliances otherwise

provided for in this article 10.50

Permit fee for inspection and other miscellaneous fees:

For each inspection 26.25


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For each separation. Alteration, reconnection,

or relocation of electric motor 10.50

For condemnation 26.25

For insurance or cancellation of wiring permit 10.50

For each true copy and certification of electric

certificate 10.50

Temporary current connection shall be issued

for testing purposes only in commercial and/or

industrial establishment and the regular fees

provided for in this section shall be charge

and collected.

If temporary current shall be issued for a period

of not more than sixty (60) days, the regular fees

for that temporary current connection shall be

deducted from the total fees paid for the final inspection.

If not final approval is done within sixty days, the wiring

permit shall be automatically cancelled and all fees paid

shall be forfeited

Section 30. 02. Time of Payment. The fees imposed in this article shall be paid to

the Municipal Treasurer upon application of his permit with the Mayor.

Section 30. 03. Administrative Provisions.

Application for the permit shall be filed by the owner or actual contractor. The permit

issued shall be posted in the conspicuous place in the premises of the building,

together with the building permit. If the work or the installation is found not in the

conformity with the condition set firth in the permit, the permit shall be cancelled or

revoked and the fees therefore shall be forfeited.

The contractor of owner of the house or building shall apply for the permit for

Inspection and approval of the new interior electrical the use of said installation as

soon as the work is completed before the use of said installation. No interior

electrical installation, repair or alteration or cancelled or enclosed electrical

installation shall begin or use without prior inspection and approval of the Municipal

Engineer of Mayor of his duty authorized representative.

Section 30. 04. Penalty. Any violation of the provisions of this Article shall be




In case of a firm partnership or association, the manager or administrator or the

person who has charge of the management or administration of the business shall be held

liable for the violation thereof, and the permit granted to such firm partnership, corporation

or association shall be revoked.


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In case of condemned installation, if the owner of the building or user fail to repair

or removed the installation, the electrical poles, wires or fittings, and other appliance and

apparatus within ten (10) day after notice, the office of the Mayor shall immediately have

the electrical service disconnected.

Article P

Permit Fee on Storage of Flammable,

Combustible or Explosive Substances

Section 3P. 01. Imposition of fee. There shall be collected from every person storing

to hereunder substances the following annual fees:

a) Storage of Gasoline, diesel fuel, kerosene and similar product:

Less than 100 gallons P 52.50

Over 100- 200 gallons 78.75

201- 1000 gallons 105.00

1001- 5000 gallons 157.50

5000-50,000gallons 262.50

b) Storage of cinematographic film 157.50

c) Storage of celluloid 157.50

d) Storage of calcium carbide:

1. Less than 50 cases 105.00

2. 50 to 99 cases 157.50

3. 100 cases or more 157.50

e) Storage of tar, resins, and similar materials:

1. Less than 1,000 kilos 157.50

2. 1,000 to 2, 500 kilos 157.50

3. 3, 000 to 5, 000 kilos 157.50

4. over 5,000.kilos 262.50

f) Storage of coal deposits:

1. Below 100 tons 157.50

2. 100 tons or above 315.00

g) Storage of combustible, flammable or

explosive substances not mentioned above 105.00

Section 3P. 02. Time of Payment. The fees imposed herein be paid to the

Municipal Treasurer upon application for his permit with the Mayor to store the

aforementioned substances.

Section 3P. 03. Administrative Provisions. - No person shall have keep, or store

at his place of business any of the following flammable, combustible or explosive

substances without first securing a permit thereof, gasoline not exceeding the quantity for

one hundred (100) gallons kept I, and used by launches or motor boats, and any quantity of

gasoline kept in the tank of, and use by any motor vehicle shall be exempt from the permit

fee herein required.


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The mayor shall promulgate for the proper storing of said substances and shall

designate the proper official and shall have supervision thereof.

Section 3P. 04. Penalty. Any violation of the provisions of this Article shall be




Article Q

Permit and Inspection Fee on

Machineries and Engines

Section 3Q. 01. Imposition of Fee. There is hereby imposed an annual inspection

fee on internal combustion engines generators and other machine, in accordance with the

following schedule:

Internal Combustion Engines:

1. 2 H.P. and below 105.00

2. 5H.P. and below but not lower than 3 H. P. 131.25

3. 10. H.P. and below but lower than 5 H. P. 157.50

4. 14 H. P. and below but not lower than 10 H. P. 210.00

5. Above 15 H.P 262.50

Other Stationery or Machines:

1. 3 H. P. and below 105.00




5. Above 15 H. P. 315.00

Electrical Generator and other Machines propelled by electric motor will be

levied the same rates found in subsection (a).

Section 3Q. 02. Time of Payment. The annual fee imposed in this article shall be

paid to the Municipal Treasurer upon application of the permit with the Mayor but not later

than fifteen (15) days after actual inspection by person authorized in writhing by the Mayor.

There after the fee shall be paid within the first twenty (20) days of January, or of every

quarter as the case maybe

Section 3Q. 03. Administrative provisions. No engine or machine mentioned above

shall be installed or operated within the limits of this municipality without the permit of the

municipal Mayor and the payment of inspection fee prescribed in the article.


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Section 3Q. 04. Penalty. Any violation of the provisions of this Article shall be




Article R

Permit Fee for Excavation

Section 3R. 01. Imposition of fee. – There shall be imposed the following fee on

every person who shall make or cause to be made any excavation on public or private streets

within the Municipality.

a) For crossing streets with concrete pavement:

1. (Minimum area 2.00x 6.00 M, 12 square meters) P1,365.00

2. For crossing across base of streets with

Concrete pavement, per linear meter

(boring method ) 26.25

b) For crossing streets with asphalt pavement:

1. Minimum fee 105.00

2. Additional fee for each linear meter crossing

the streets( minimum with of excavation,

0. 80 meters.) 68.25

c) For crossing streets with gravel pavement:

1. Minimum fee 52.50

2. Additional fee for each linear meter crossing

the streets minimum with of excavation, 0.30 meters 15.75

d) For crossing existing curs and utters and for the damage thereof 84.00

Section 3R. 02. Times and Manner of Payment. The fee imposed in this article

shall be paid to the municipal Treasurer upon application of the permit with the Mayor

before the excavation is undertaken

Section 3R. 03. Penalty. Any violation of the provisions of this Article shall be




Article S

Permit Fee for Inspection

and Verification for Subdivision

Section 3S. 01. Imposition of Fee. There shall be collected a Mayor‘s Permit fee

for the verification and inspection of subdivision in this Municipality in accordance with

existing ordinance and law.

Permit fee for verification:

1. For subdivision less than five has. P 525.00

2. For subdivision from five to less than ten has. 1,050.00


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3. For subdivision over ten hectares 2,100.00

In addition, subdivision owner shall pay an annual fee of Ten Pesos (P10.00) for

verification and inspection per hectares or fraction thereof until the construction of the

roads, bridges, drainage system, installation of electric post and water system, if any area

complete.

Final Permit Fee for Inspection:

1. For the first twenty (20) linear meters P 52.00

For every meter in excess of linear meters 2.63

2. Streets:

For the first square meter 52.50

For every square meter in excess of 20 sq. meter 2.63

3. Reinforced concrete culvert for every meter 5.25

4. Bridge 157.76

If upon verification and inspection, it is found out that the subdivision is of a bigger

area than what was reported, the applicant shall pay the fees corresponding to the area

difference and official receipt therefore shall be presented to the Mayor before final action is

taken on the application.

Section 3S.02 Time of Payment. The subdivision owner shall pay the pay imposed

in this article or his representative to the Municipal treasurer before verification or

inspection is conducted.

Section 3S. 03. Administrative Provision. The Municipal Mayor shall administer

the provision of this article and other existing ordinance, executive orders, law relating to,

and governing subdivision and housing project.

Article T

Permit Fees on Plumbing

Section 3T. 01. Imposition of Fee. Every person who has any plumbing or

drainage work done including removal or transfer of any existing fixtures, addition of any

fixture, or extension or alteration of the plumbing system, shall pay the following permit

fees:

For the installation of one of the following:

Water closet P 10.50

Floor drain 5.25

Sink 10.50

Lavatory 10.50

Shower head 5.25

Faucet 5.25

Slop sink 10.50


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Urinal 10.50

Bathtub 26.25

Grease trap 10.50

Bidet 5.25

Filter 5.25

Dental grasper 10.50

Gas heater 10.50

Hot water boiler 10.50

Water Meter 10.50

Section 3T. 02. Time of payment. The plumbing permit fee shall be paid to the

Municipal Treasurer upon application for the plumbing permit.

Section 3T. 03. Administrative Provisions. Before any work of plumbing or house

drainage is started, an application signed by the owner or plumber shall be submitted to the

Mayor.

No work shall be performed until such application shall have been approved and

such a permit to proceed with the work shall have been issued to the applicant thereof.

All inspection of plumbing or house drainage performed shall be made in the

presence of the plumber in charge of the work. However, the inspection may be made at the

discretion of the Mayor or his authorized representative, upon request by the owner or his

agent.

Section 3T. 04. Penalty. Any violation of the provisions of this Article shall be




Article U

Permit Fee for Temporary Use of

Roads, Streets, Sidewalk, Alley,

Parks, Plazas and Playgrounds.

Section 3U.01. Imposition of Fee. Any person that shall temporarily and/or occupy

a street, sidewalk, or alley or portion hereof in this municipality in connection with their

business, construction works, and other purposes, shall first secure a permit from the Mayor

and pay a fee in the following schedule:

1. a.) For construction, shops, business or shows P20.00/sq.m.

per week or

fraction thereof

b.) More than one month to one year P10.00/sq.m.

per month


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c.) More than one year P15.00/sq.m.

per month

d.) Benefit Dance and Coronation P500.00/day

e.) For drying-any article or goods P0.50/sq.m.

per day

2. For wake and other charitable religious and

educational purposes Exempt

Section 3U.02. Time of Payment. The pay shall be paid to the Municipal Treasurer

upon application of the permit with Municipal Mayor.

Section 3U.03. Administrative Provisions. The period of occupancy and/or use of

the street, sidewalk or alley or portion, thereof shall commence from the time the

construction permit is issued and shall terminate only upon the issuance of the certificate of

building occupancy.

Section 3U.04. Penalty. Any violation of the provisions of this Article shall be




Article V

Permit Fee for Building Occupancy

Section 3V.01. Imposition of Fee. There shall be collected a Mayor‘s Permit fee for

the occupancy of newly constructed building, house and other structure as follows:

a. Building for commercial or industrial purpose P210.00

b. Apartment or house rent 105.00

c. Residential house:

c.1. Costing P20,000.00 or less Exempt

c.2. Costing more than P20, 000.00 but

less than P50,000.00 26.25

c.3. Costing more than P50, 000.00 but

less than P100,000.00 52.50

c.4. Costing more than P1, 000,000.00 but

less than P200,000.00 105.00

c.5. Costing more than P200, 000.00 157.50

Section 3V.02. Time of Payment. The fee shall be paid to the Municipal Treasurer

upon application to occupy the house or building with the Mayor.

Section 3V.03. Administrative Provisions.


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a. No newly constructed house or building shall be occupied without the permit

required in this article being secured by the owner or building contractor.

b. The duly authorized representative of the Mayor shall inspect all newly

constructed house or building for the purpose of enforcing all building regulations

before the permit for occupancy shall be issued.

Section 3V. 04. Penalty. Any violation of the provisions of this Article shall be




Article W

Permit Fee of Possessors of Firearms

Section 3W.01. Imposition of Fee. There shall be collected an annual fee of One

Hundred (P100.00) Pesos, for every firearm from every applicant to possess firearms or

from every resident who has bee authorized to possess firearms by the authorities either thru

a regular license or special permit.

Section 3W.02 Exemption. The fee imposed in this article shall not be collected

from regular employee of this municipality, Barangay Captains and those exempted under

existing laws, but they shall register their firearms in accordance with this article.

Section 3W.03. Time of Payment. The fee shall be paid to the Municipal Treasurer

upon filing of the application the permit with the Mayor.

Section 3W.04. Administrative Provisions. Every resident of this municipality who

is applying to possess firearms or who has been authorized to possess a firearms by

authorities thru a regular license or special permit shall apply for a Mayor‘s Permit, through

the Chief of Police who shall register and record the name in a registry book for the purpose,

renewable on the birth month of the license or permittee. The Chief of Police shall

promulgate rules and regulations for the proper registration of all firearms subject to existing

laws and regulations on the carrying of firearms outside residence.

Section 3W.05. Penalty. Any violation of the provisions of this Article shall be




Article X

Permit Fee for Hunting

Section 3X.01. Imposition of Fee. There shall be collected a fee of Twenty (P20.000

pesos from every person who shall apply for a permit to hunt shall or big game, within this

municipality for a period of not more than Thirty (30) days.


72

Section 3X.02. Time of Payment. The hunting permit fee shall be paid to the

Municipal Treasurer upon filing of the application for the permit from the Mayor thru the

chief of Police.

Section 3X.03. Administrative Provisions. The hunting permit fee shall be issued

only upon presentation of the applicant of the necessary permit issued by national

government officers as required by law or regulation for the same purpose.

Section 3X.04. Penalty. Any violation of the provisions of this Article shall be




Article Y

Permit Fee for the Conduct

Of Group Activities

Section 3Y.01. Imposition of Fee. Every person who shall conduct or hold any program or

activity involving the grouping of people with the jurisdiction of this municipality shall

obtain a Mayor‘s Permit therefore for every occasion of not more than Twenty Four (24)

hours and pay to the Municipal Treasurer the corresponding fee in the following schedule:

Conferences, meeting, rallies and demonstrations:

a. Inside building or hall P78.75

b. Outdoor, in parks, plazas, roads/streets 78.75

Dances:

a. Jam session 210.00

b. Benefit Dance with ordinary sound and light

system (non-fiesta days) 78.75

With stereo – quadro sonic sound and disco

light (non –fiesta ) 105.00

c. Coronation and Ball:

Barangay 78.75

Poblacion 105.00

d. Benefit Dance During Fiestas:

d.1. Barangays:

d. 1.1. With ordinary sound and light system 78.75

d. 1.2. With stereo quadro sonic and disco

light 105.00

d.2. Poblacion:

d. 2.1 – With ordinary sound and light

system 78.75

d. 2.2. – With stereo- quadro sonic and

disco light 157.50

3. Stage Presentations:


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a. Stage show and vaudeville 78.75

b. Drama 78.75

c. Cultural and fashion shows 78.75

4 Holding Parties:

a. Wedding Party 157.50

b. Baptismal Party 105.00

c. Other Parties 105.00

5. Other Activities:

a. Beauty Popularity contest 105.00

b. Horses and other animal fight/ race 210.00

c. Races 105.00

d. Athletic competition/ games 52.50

e. Mahjong parlors:

For the 1st table 105.00

For every additional table 78.75

f. Bingo socials 105.00

Section 3Y. 02 Time of Payment. The fee imposed in this Article shall be paid to

the Municipal Treasurer upon filing of Application for permit with the Municipal Mayor.

Section 3Y. 03. Exemption. Programs or activities conducted by educational,

charitable, religious and governmental institutions free to the public shall be exempt from

the payment of the fee herein imposed, provided that the corresponding Mayor‘s Permit

shall be secured accordingly. Programs or activities requiring admission fees for attendance

shall be subject to the fees herein imposed even if they are conducted by exempt entities.

Section 3Y. 04. Administrative provision. A copy of every permit issued by the

Municipal Mayor shall be furnished to the Chief of Police or Station Commander of the

Philippine National Police Officers to the venue of the programs or activity to help maintain

peace and order.

Section 3Y. 05. Penalty. Any violation of the provisions of this Article shall be




Article Z

Fees for Sealing and Licensing

Of Weights and Measures

Section 3Z. 01. Imposition of fees. There is hereby levied on annual fee for the

sealing and licensing of weights and measures at rates prescribe therefore.

Rate of Fee

Per Annum

a. Apothecary balance or scale


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1,000 grams or less P 21.00

Over 1,000 grams 52.50

b. Platform scale

25 kilo grams or less P 52.50

Over 25 up to 100 kilograms 150.00

Over 100 up to 500 kgs. 315.00

Over 500 up to 1,000 kgs. 525.00

Over 1,000 up to 2,000 kgs. 735.00

Over 2,000 kgs. 1,575.00

c. Steelyards or Espada Type scales.

25 kilos or less 26.25

Over 25 up to 100 kilos 52.50

Over 100 kilos 105.00

d. Clock Type scales

5 kilograms or less P 21.00

Over 5 up to 10 kgs. 31.50

Over 10 up to 50 kgs. 52.50

Over 50 up to 100 kgs. 105.00

e. Meter sticks. 10.50

f.. Chains and tapes.

100 meter or less 26.25

Over 100 meter 52.50

Section 3Z. 02. Exemption. Weights and measure used by government entities or

agencies shall be presented to the Office of the municipal Treasurer for proper testing and

scaling but shall be exempt from the payment of the fees prescribed in this article.

Section 3Z. 03. Time and Manner of Payment. The fees prescribed in this article

shall be paid to municipal Treasurer, this municipality upon presentation of the subject scale

or measuring device for testing and sealing for the first time and within twenty (20) days

from the anniversary of its sealing in case of renewal every year 1465. Peddlers or itinerant

vendors who are resident of this Municipality shall likewise pay the fees to the Municipal

Treasurer, this municipality.

Section 3Z. 04. Surcharge for Late payment. Failure of the tax payer to have his

scale or measures presented for testing and sealing annually within the period prescribed in

the preceding section shall subject him to a surcharge of Twenty Five (25%) percent of

the same manner as the tax due.

Section 3Z. 05 Administrative Provision. Municipal Treasurer are hereby required

to keep full scale of secondary standard In their offices for the use in testing of weights and


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measures in accordance with 1475 the standard prescribed by the Department of Science and

Technology.

a. Testing and sealing of weights and measures. The testing, sealing and licensing

of weight and measures shall be the duty of the Municipal Treasurer which

should be done before any device of weights and measures shall be used by any

person and annually thereafter within Twenty (20) day from the anniversary date

of each testing, sealing and licensing.

b. Destruction of defective instruction of weights and measures. Any defective

instruments of weights or measures may be destroyed by the Municipal Treasurer

or his duly authorized representative if their defect is such that it cannot readily

and securely be repaired.

c. Testing of instruments of weights or measures to be used by Government

Agencies shall be tested and sealed free of charge.

d. Dealers permit to keep unsealed weights and measures. – Upon obtaining written

permission from the Municipal Treasurer any dealer of.

Section 3Z.06. Penalties and Compromise. Alteration or fraudulent use of

instrument of weight or measure.

a. Any person who with fraudulent intent alters any scale or balance, weight,

or measure after it is officially sealed, or who knowingly uses any false scale or

balance, weight, or measure, whether sealed or not, shall be punished by a fine of

not less than One Thousand (P1,000.00) Pesos nor more than Five Thousand Pesos

(P5,000.00) or by imprisonment for not less than one (1) month nor more than six

(6) months, or both at the discretion of the court.

b. Any person who fraudulently gives short weight or measure in making of

a scale, or who fraudulently takes excessive weight or measure of a purchase, or

who, assuming determine truly the weight or measure thereof, shall be punished by

a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five

Thousand Pesos (P5,000.00) or by imprisonment for not less than one (1) month nor

more than six (6) months, or both at the discretion of the court.

Article AA

Permit Fee on Profession not

Requiring Government Examination

Section 3AA. 01. Imposition of fee. There shall be collected as annual fee at rate

prescribed hereunder for the issuance of Mayor‘s permit to every person who shall be

engaged in the practice of occupation or calling not requiring government examination with

this municipality as follows.


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Occupation or Calling Rate of Fee

Per Annum

Automotive Body Builder P. 105.00

Beautician/Barber; 105.00

Bartender/salesgirl; 105.00

Beautician; 105.00

Bookkeeper, typist; 105.00

Butcher; 105.00

Carpenter; 105.00

Carver, Sculptor; 105.00

Cook; 105.00

Electronic technician; 105.00

Electrician 105.00

Masonry worker; 105.00

Midwife without board locally known as ―Hilot‖; 105.00

Painter; 105.00

Photographer; 105.00

Professional Boxer; 105.00

Stage Performer; 105.00

Tinsmith/blacksmith; 105.00

Watch, Radio, TV/electronic technician; 105.00

Welder, auto mechanic; 105.00

Section 3AA. 02. Time and Manner of Payment. The fees prescribed in this article

shall be paid to the Municipal Treasurer this municipality upon filing of the application for

the first time and annually thereafter within the first 20 days of January and every quarter

thereafter. The permit fee is payable for every separate or distinct occupation or calling

engaged in.

Section 3AA. 03. Surcharge for Late Payment. Failure to pay the fee prescribed in

this article within the time prescribed shall subject a taxpayer to a surcharge of Twenty Five

(25%) percent of the original amount of the fee due, such surcharge shall be paid at the same


Section 3AA.04. Administrative Provisions.

a. The Municipal Treasurer shall keep a record of all persons engaged in occupation

and/or calling not requiring government examination and the corresponding

payment of fees required under personal data for reference purpose.

b. Persons engaged in the above mentioned occupation or calling with valid Mayor‘s

Permit shall be required to surrender such permit and the corresponding Official

Receipts for the payment of fees to the Municipal Treasurer and to the Municipal

Mayor respectively for cancellation upon retirement of seization of the practice

of the said occupation or calling.


77

Section 3AA. 05. Penalty. Any violation of the provisions of this Article shall be




Article BB

Permit and Inspection Fee on Poultry and Piggery

Section 3BB.01. Imposition of Fee. There shall be collected an annual permit fee at

the following rates for each poultry or piggery from operators of the said establishment in

this Municipality.

a. Backyard Piggery – maximum of 10 heads P 200.00

b. Medium Scale Piggery – maximum of 24 heads 800.00

c. Large Scale Piggery – 25 heads or more 1,500.00

d. Backyard Poultry – 500 heads below 600.00

e. Medium Scale Poultry – 1,000 heads below 1,500.00

f. Large Scale Poultry – 10,000 heads or more 2,000.00

Section 3BB. 02. Time and Manner of Payment. The fee imposed shall be due on

the first day of January and payable until January 20 every year.

Section 3BB. 03. Surcharged for Late Payment. If paid after January 20, the

license shall be subject to surcharge of twenty five (25%) percent 0f the original amount

due which shall be collected and accounted for at the same time and in the same manner as

the original amount due.

Section 3BB. 04. Administrative Provisions. Any person who shall establish a

poultry or piggery in this municipality shall first obtain a permit from the Municipal

Planning and Development Coordinator who shall require the applicant the following

documents, viz.:

1. Sketch Plan of the Lot/Site;

2. Plan of the Pigpen/poultry;

3. Barangay Resolution Indorsing the Establishment;

4. Consent of the Residents in the vicinity;

5. Buffer Zone; and

6. Tax Receipt for the Current Year.

Section 3BB 05. Penalty. Any violation of the provisions of this Article shall be





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CHAPTER IV

SERVICE FEES

Article A

Secretary’s Fees

Section 4A.01. Imposition of Fee. There shall be collected the following fees from

every person requesting for copies of official records and documents from the officer of the

Municipal Government of this Municipality.

For every 100 words or fraction thereof typewritten (not including the certificate

and notation.

1st copies P30.00

For every additional Copy 15.00

Where the copy to be furnished is in printed form in whole or in part, for

each page (double this fee if there are two pages in a sheet)

30.00

For each certificate of correctness (with seal of office) written on the copy or

attached thereto,

1st two copies 30.00


For rectifying the official act of the municipal judge or other judicial Certificate

clearances, Municipal Mayor, Municipal Treasurer, Municipal Assessor,

Municipal Secretary, or MPDC, Local Civil Registrar and other Municipal

Officials

1st two copies 30.00


For certified copies of any papers, records, decrees judgment or entry of

which any person is entitle to demand and received a copy ( in connection

with judicial proceedings) for each one hundred (100) words.

20.00

Xerox or any other copy produced by copying machine per page

10.00

Certified photo copy, per page 10.00

For preparing affidavit or any document, per page/per sheet 30.00


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For administering oaths, per document 20.00

For certification in lieu of lost license or permit, two copies 50.00

For the request of transfer of tax declaration or its revival 60.00

Section 4A. 02. Time and Manner of Payment. The fees shall be paid to the

Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy

of any municipal record or document is made.

Section 4A. 03. Exemption. The fee imposed in this article shall not be collected

for copies furnished to other offices and branches of the government for official business,

except for those copies required by the court at the request of the litigant, in which case,

charge shall be in accordance with the above-mentioned schedule.

Article B

Civil Registry Fees

Section 4A. 01. Imposition of Fees. There shall be collected for services rendered

by the Municipal Civil Registrar of this municipality.

a. Marriage Fees:

1. Application for Marriage License:

1.a. For application where applicants are resident of the

municipality per applicant P50.00

1.b. For applicant where one of the applicant is non-

resident 75.00

1.c. For applicant where one of the applicant is foreigner 150.00

2. Marriage License Fee 120.00

3. Marriage Solemnization Fee

3. a. For applicant whose citizenship is Filipino 300.00

3. b. For applicant where one of the party is

foreigner 600.00

4. Pre-Marriage Counseling Fee 50.00

b. For registration of documents and certified true copies of documents on file in the

Office of the Local Civil Registrar.

1. Legitimation per child 50.00

2. Adoption 100.00


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3, Annulment of marriage 250.00

4. Divorce or legal separation 250.00

5. Naturalization 300.00

6. Change of given name 3,000.00

7. Correction of clerical or typographical error

on the Given Name 1,000.00

8. Certification Fee 25.00

9. Registration of an affidavit to use the surname

of the father, per child 25.00

10. Other legal document for record purposes,

for each 100 word. 25.00

c. Permit for cadaver disposition:

1. Burial Permit Fee 52.50

2. Fee for exhumation 52.50

3. Fee for removal or transfer of cadaver. 52.50

Section 4B. 02. Time of Payment. The fees shall be paid to the Municipal

Treasurer before registration or issuance of the permit, license or certified copy of local

registry record or document

Section 4B. 03. Administrative Provisions. A marriage license shall not be issued

unless the Family Planning Coordinating Council issues a certification that the applicant

have undergo lectures on family planning.

Section 4B. 04. Exemption. The above fee shall not be collected in the following

cases:

Issuance of certified copies of document for officials use at the request of a

component court or other agencies.

Issuance of birth certificate of children reaching school age when such certificates

are required or admission to the primary grades in a public school.

Burial permit or a pauper, per recommendation of the Municipal Health Office and

the Mayor.

Section 4B. 05. Penalty. Imposing administrative fines, for delayed declaration of

births deaths and marriage and providing penalty thereof. Fine shall be imposed for delayed

declaration of births. Deaths, and marriage, and administrative fines in the following

schedule:

For Delayed Declaration of Births.

Delay of less than 1 month P 5.00

Delay of more than 1 month

but less than 6 months 10.00

Delay of more than 6 months

but less than 1 year 15.00

Delay of one year 20.00


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Delay of over 1year, additional fine

Per year of delay 5.00

For Delayed Declaration of Deaths.

Delay of more than 12 hours but less

than 5days 4.00

Delay of more than 1 day but less

Than 5 day 6.00

Delay of more than 5 days to 15 days 8.00

Delay of more than 15 day to 30 days 15.00

For Delayed Declaration of Marriage,1st month 20.00

Every month thereafter 5.00

Section 4B. 06. Declaration of Births, Deaths and Marriage. It shall be registered

and recorded in accordance with the Civil Registry law, otherwise known as Act No. 3753

and delay of such declaration shall be counted after the lapse of the following period:

Live Births 30 days

Deaths 48 hours

Fetal deaths 48 hours

Marriage 15 days

Section 4B. 07. No fees shall be collected for registration of births, and deaths

provided the same are reported in accordance with the reglamentary period s provided in the

next preceding section.

Section 4B. 08. It shall be the duty of the Municipal Treasurer to receive and collect

administrative fine as provided for in this ordinance.

Section 4B. 09. Persons charged with the duty of reporting to the Local Civil

Registrar, the facts of births, deaths and marriage in accordance with the civil registrar law

otherwise known as Act No. 3753, who fails to perform their duties shall be reported with

the Local Registrar, this municipality to the Fiscal of the province for proper action and

prosecution for violation of the Civil Registry Law.

The following people are charged with the duty of reporting the facts of births, deaths

and marriage, etc.

For Birth: In the following order:

(Rule 25 Adm. Order No. 3 date 11/04/42 of the Civil Registrar General)

Physician in attendance of birth;

Midwife (nurse) in attendance at birth;

Either parents of the new-born


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For Deaths: in the following order;

(Rule 25. Adm. Order No. 3 date 11/04/42 of the Civil Registrar General)

Physician who attended the deceased;

Member of the family of the deceased;

Mayor;

Secretary;

Councilor or SB Member.

For Marriage:

1 All persons authorized to solemnize marriage in accordance with law.

Section 4B. 10. Any violation of the provisions of this Article shall be punished with

a fine of not less than One Thousand Pesos (P1,000.00) but not exceeding Five Thousand

Pesos (P5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6)

month or both at the discretion of the Court.

Article C

Police Clearance

Section 4C.01. Imposition of Fee. There shall be collected the following fees from

every person requesting for copies of the documents and/or records from the Philippine

National Police-Balete Station.

a. Police Clearance

i. local P 26.25

ii. foreign 105.00

b. Police Blotter Certification Fee 26.25

c. Permit to Transport (per head)

i. large cattle 52.50

ii. swine/goats/fowls. etc. 26.25

Section 4C.02. Time and Manner of Payment. The fee shall be paid to the

Municipal Treasurer at the time the request, written or otherwise, for the issuance of a copy

of documents is made.

Section 4C. 03. Administrative Provisions. The Chief of Police shall keep a record

of the number of clearances, permits or certifications issued, including the name of

individuals to whom the documents were issued to, the date, and the purpose for which they

were made.






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Article D

Service Fees for Health Examination

and Deliveries in the Birthing Clinic

Section 4D. 01. Imposition of Fees. - There is hereby prescribed fees for the

conduct of the following laboratory examinations and the consummation of deliveries in the

Municipal Health Office of this Municipality, to wit:

a. Laboratory Examinations:

1. CBC P 60.00

2. Urinalysis 30.00

3. Stool 30.00

4. Blood Typing 40.00

5. Pregnancy Test 150.00

6. FBS 60.00

7. BUN 60.00

8. Cholesterol 60.00

9. Creatinine 60.00

10. Uric Acid 60.00

11. Triglycerides 90.00

12. HDL Cholesterol 120.00

13. Lipid Cholesterol 120.00

14. Lipid Profile 450.00

15. Sputum 30.00

b. Delivery inside the Birthing Clinic 650.00

A fee of Twenty Pesos (P20.00) shall be collected for each additional copy or

subsequent issuance of a copy of the initial medical certificate issued by the Municipal

Health Office.

Section 4D. 02. Time of Payment. The fee shall be paid to the Municipal Treasurer

before the physical examination is made and the medical certificate is issued.

Section 4D. 03 Administrative Provisions. – a. Individual engaged in an occupation

or working establishment, the nature of which occupation or business in connection with the

preparation of food or foodstuff whether cooked or in raw form, are hereby required to

undergo a physical examination once every six (6) months.

b. Owners, Managers and Operators of establishments shall see to it that their

employees required to undergo physical and medical examination have been issued the

necessary health certificate.


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c. The Municipal Health officer shall keep a record of physical and other health

examinations conducted and the copies of medical certificates issued, including the name of

the individual, the date, and the purpose for which the examination was made.

Section 4D.04. Penalty. Any violation of the provisions of this Article shall be




Article E

Sanitary Inspection Fee

Section 4E. 01. Imposition of Fee. There shall be collected an annual sanitary

inspection fee of Ten (P10.000) Pesos from each business establishment at this municipality.

Section 4E. 02. Time of Payment. The fee is imposed in this article shall be paid to

the Municipal Treasurer after a sanitary inspection of the establishment has been made but

prior to the issuance of the sanitary inspection certificate by the Municipal Health Officer

and upon renewal of the same every year thereafter within the first twenty (20) days of

January.

Section 4E. 03. Administrative Provisions.

The Municipal Health Officer or his duly authorized representative shall conduct an

annual sanitary inspection on all business establishment and building to determine

the adequacy of ventilation, general sanitary condition and propriety for habitation.

The Municipal Health Officer shall require evidence of payment of the fee imposed

herein before he issues a sanitary inspection certificate.

Section 4E. 04. Penalty. Any violation of the provisions of this Article shall be




Article F

Service Charge for Garbage Collection

Section 4F. 01. Imposition of Fee. There shall be collected from every owner or

business establishment an annual garbage fee in accordance with the following schedule:

Garbage Fee Per Annum

Manufacturer of any article of commerce,

Including brewers, distillers, repackers and


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Compounders of liquors, distilled spirits

and/or wines P100.00

Importers and Exporters 100.00

Retailers, Dealers, independent wholesalers

and distributors of any article of commerce:

1. Sari-sari stores 40.00

2. Groceries 40.00

3. Supermarkets 100.00

4. Bazaars and Department Stores 150.00

5. Drug Stores 40.00

6. Others 20.00

On eating places like café, cafeterias,

restaurants, and other similar establishment 50.00

On business principally rendering services 20.00

On amusement places 100.00

On financing institutions like banks, insurance

companies, etc. 40.00

On lodging and living establishment, like apartments,

condominium, boarding houses, hotels and motels 100.00

On barbers shops, tailor/dress shops 40.00

On groceries 60.00

Movie houses, service stations 50.00

On private detective and security agencies 40.00

On rice and corn mills 40.00

Other business establishment not mentioned above 40.00

Section 4F. 02. Time of Payment. The fess prescribed in this article shall be paid to

the Municipal Treasurer in advanced on or before the tenth (10th) day of every month or/to

the authorized representative who shall collect the said fee from the establishment.

Section 4F. 03. Surcharge of Late Payment. Failure to pay the tax prescribed in this

article within the time required shall subject the taxpayer to a surcharge of Twenty five

(25%) percent of the original amount of the tax due, such surcharge to be paid at the same


Section 4F. 04. Administrative Provisions.

a.) For purposes of the imposition, the area of the garbage collection shall only be

the business area of the town proper and public market.

b.) The owner or operator of the aforementioned business establishment shall

provide for his promises the required garbage can or receptacle properly covered

which shall be placed in front of his establishment before the time of collection.

c.) The Sanitary Inspector for the Municipal Health Officer shall inspect once every

month the said business establishment to find out whether garbage is properly

disposed of within their premises.


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Section 4F. 05. Penalty. Any violation of the provisions of this Article shall be




Article G

Motorized Tricycle

and Pedicabs Operation Filing Fees

Section 4G.01. Imposition of Fees. There shall be collected the following fees from

applicants of a motorized tricycle operators permit and pedicabs operators permit in the

following schedule:

1.) Franchise Application Filing Fee per Unit Rate of Fee

a.) Motorized Tricycle Operators Permit P105.00

b.) Pedicab Operators Permit 52.50

2.) Fare adjustment fee for fare increase

a.) Motorized Tricycle Operators Permit 52.50


3.) Filing Fee for Amendments

a.) Motorized Tricycle Operators Permit 78.75


Section 4G. 02. Time of Payment. The fees imposed in this article shall be paid to

the Municipal Treasurer upon filing of application for the required permit.

No application of Motorized Tricycle Operators Permit or Pedicab Operators Permit

shall be given due course without the Official Receipt attached to it showing that the

corresponding fees were paid.

Section 4G. 03. Penalty. Any violation of the provisions of this article committed by

any employees of this municipality in accepting application as provided above without the

corresponding payment or required fees shall be punished by a fine of not exceeding Five

Thousand Pesos (Php 5,000.00) or imprisonment of not less than Ten (10) days but not

exceeding One (1) month, or both at the discretion of the Court.

Article H

Balete Community College Fees

Section 4H.01. Imposition of Fee. There shall be collected fees from students

enrolled at the Balete Community College in accordance with the following schedule:


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a. Tuition Fee (Regular Courses) P 80.00 per unit;

b. Tuition Fee (HRM Course) 120.00 per unit;

c. Entrance Fee P600.00 per semester,

itemized as follows:

1. Registration Fee 75.00;

2. Laboratory Fee 150.00;

3. Computer Fee 125.00;

4. Library Fee 150.00; and

5. Athletics Fee 100.00

Section 4H.02. Time of Payment. The fees imposed in this article shall be paid in

full or partially to the Municipal Treasurer upon filing of enrollment form. Dues shall

however be settled by the end of the semester.

No exam shall be given to concerned students without first securing permit from the

Office of the Municipal Treasurer.

Section 4H.03. Penalty. Any violation of the provisions of this article committed by

any employees of this municipality in allowing person to sit in classes without first having

enrolled or in allowing students to take exam without permit as provided above without the

corresponding payment or required fees shall be punished by a fine of not exceeding Five


exceeding One (1) month, or both at the discretion of the Court.

Article I

Balete Municipal Library Fees

Section 4I.01. Imposition of Fee. There shall be collected fees from persons using

enjoying the services of the Balete Municipal Library in accordance with the following

schedule:

a. For issuance of a Library Card Php 10.00

b. For revalidation of Library Card 5.00

c. For re-issuance of Library Card

(in case of lost or damaged card) 20.00

Section 4I.02. Administrative Provisions: a. Library cardholders are enjoined to

revalidate their library cards on or before January 20 of each calendar year.

b. Delay in returning of loaned books shall subject the borrower to a fine of Php.

10.00 per day per book

c. Damaged and lost books/reading materials are to be paid by the borrower based on

their original price.

d. Transient users/researchers shall secure special permit from the Officer-in-Charge

of the Library prior to allowing them to use the facility.


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Section 4I.03. Mode and Time of Payment. Interested individual shall pay the

prescribed amounts at the Municipal Treasurer‘s Office.

Section 4I. 04. Penalty. Any violation of the provisions of this article committed by

any employees of this municipality in allowing persons without library cards/special permits

to use the library shall be punished by a fine of not exceeding One Thousand Pesos (Php

1,000.00) or imprisonment of not less than Ten (10) days but not exceeding One (1) month,

or both at the discretion of the Court


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CHAPTER V

MUNICIPAL CHARGES

Article A

Market Fees

Section 5A.01 Definition. When used in this Article the following shall mean:

Public Market – refers to the place where building of structure of any kinds,

designated by the Sangguniang Bayan as Poblacion Central Market.

Market Premises- refers to an open space in the compound; part of the market lot

consisting of bare grounds, not covered by market building, usually occupied by transient

vendors especially during market days.

For purposes of this Article, 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 Poblacion Central Market, and all other markets established thereafter,

are considered made within the market premises and are subject to market fees.

Market Stall – refers to the subdivision of the market, housing one class group of

allied goods, commodities or merchandise.

Section 5A. 02. Market Section – for purposes of this Article, the public market

shall be divided into the following sections:

a. Fish Section – Fresh fish, clams, oysters, lobsters, shrimps, seaweeds and other

sea foods or marine products.

b. Meat Section – Fresh meat from cow, carabao, goat, sheep, pig, etc.

c. Vegetable and Fruit Section – All kinds of vegetables, fruits and root crops.

d. Dry Goods Section – All kinds of textiles, ready made dresses and apparel.

e. Groceries and Sari-sari Section - All kinds of groceries, like biscuits, crackers,

all kinds of cakes, butter, cheese, confectionaries, candies, canned goods and

bottle goods, beverages, soft drinks, flour, rice, oatmeal, ham, bacon, sugar, nuts,

sauce, onions, garlic‘s, potatoes, eggs, toilet articles, corn sausages, monggo,

starch, salt, soap and other household and food products including firewood and

charcoal.

f. Glassware and Farm Implements Sections – All kinds of farm implements such

as harrow, linkaw, ropes, and the like. All kinds of kitchen utensils, floor mats,

broom, plastic products, glass products including household utensils made of

clay.

g. Poultry Products Section – All chickens, ducks, birds, duckling, eggs, poultry

feeds.

h. Eateries and Cooked Food Section – All kinds of cooked foods including

refreshment and cakes.


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i. Miscellaneous Section – This includes beauty parlors, tailoring and dress shops,

newspaper and magazine stand, radio and watch repair, shops, office supplies

and photo studios.

Section 5A. 03. Imposition of Fees.

a. Rental of stalls at the Public Market.

1. Front Stalls P 523.95/mo.

2. Inside Stalls 436.80/mo.

b. Rental of Market Tables at Public Market.

c. Rental of Block Tiendas at Public market. 5.00/sqm

d. For purpose of this Article, permanent vendors occupying under the Public

Market building by privately owned tables shall pay lot rental at P3.00 per square

meter per day.

e. On occupants of the market premises not occupying tables, per day or fraction

thereof, P3.00 per square meter.

f. On market premises along Municipal streets, roads, public plazas and open

grounds, per day P50.00 per square meter.

g. On the space occupied during fiesta seasons, rate at P200.00 per 3 m x 1 meter

all throughout the duration of fiesta.

h. Market Entrance Fee- A market entrance fee shall be collected from transient

vendors on the following enumerated commodities:

h.1. - Agriculture Products Rate of Fee

Per Day

a. Root crops

1. Carrots 0.10/kg

2. Gabi, Curioso and the like .10/ kg

3. Potatoes .10/ kg

4. Radish .10/ kg

5. Singkamas .10/ kg

6. Ubi .10/ kg

7. All other kinds of roots crops .10/ kg

b. Fruits

1. Apples 1.00/ kg

2. Bananas

2.a Bangan and tundan 1.00/hun.

2.b Cardaba, sab-a, sarabia and the like .75/hun.

2.c All other kinds of bananas .50/hun.

3. Chicos .10/dz.

4. Citrus and Oranges, native .25/hun.

5. Durian 1.00/pc.

6. Grapes 1.00/ kg

7. Guavas (hybrid) .50/ kg

8. Guavas (native) .20/dz.

9. Jackfruit 1.00/pc.

10. Lanzones .20/ kg


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11. Marang .50/pc.

12. Mangoes 1.00/dozen

13. Papaya .50/kg.

14. Pineapple .05/pc.

15. Pakwan 1.00/ kg

16. Siniguelas .10/dz.

17. Sunkist 1.00/ kg

18. Watermelon 1.00/ kg

19. All other kinds of fruits .20/ kg

c. Vegetables

1. Leafy Vegetables:

1.a Cabbage 0.50/ kg

1.b Chinese Pechay 0.50/ kg

1.c Native Pechay 0.25/ kg

1.d All other kinds of Leafy vegetables 0.10/ kg

2. Fruit Vegetables:

2.a Ampalaya 0.50/ kg

2.b Bantiyong 0.20/ kg

2.c Eggplant 0.20/ kg

2.d Pepino 0.20/ kg

2.e Sikwa 0.20/ kg

2.f Sayutis 0.10/ kg

2.g Tambayag 0.20/ kg

2.h Upo 0.10/ kg

2.i All other kinds of Fruit Vegetables 0.10/ kg

d. Spices

1. Chinese spices 0.50/ kg

2. Garlic 0.50/ kg

3. Onions:

3.a Bulb 0.25/ kg

3.b Leaf 0.10/ kg

4. Peppers:

4.a Atsal 0.25/ kg

4.b Pungent, quilocot 0.20/ kg

5. Tomatoes 0.25/ kg

6. All other kind of spices 0.20/ kg

e. Cereals and Grains:

1. Cacao 1.00/ kg

2. Coffee beans 1.00/ kg

3. Corn:

3.a Grains 0.30/ kg

3.b Grits 0.04/ kg

3.c Young ears (tila-uban) 1.00/dz.


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4. Mongoes 1.00/ kg

5. Palay 0.03/ kg

6. Peanuts:

6.a Peeled 2.00/ kg

6.b Unpeeled 1.00/ kg

7. Polard 0.02/ kg

8. Poultry and animal feeds 0.04/ kg

9. Prawn and other fish pond feeds 0.05/ kg

10.Rice 0.04/ kg

11. Rice and corn bran 0.02/ kg

12. Sorghum 0.05/ kg

13. Soya beans 0.50/ kg

14. Caster beans (tangan-tangan) 0.25/ kg

15. Other kinds of beans 0.15/ kg

f. Livestock:

1. Large cattle 20.00/head

2. Hogs or Pigs (live weight 10.00/head

3. Goats and other livestock (live weight) 5.00/head

4. Chicken and other fowls (live weight) 1.00/head

h.2- Other Agriculture Products:

1. Coconuts 0.05/pc.

2 Copra 0.10/ kg

3. Cassava Chips 0.05/ kg

4. Salt 1.00/sack

5. Flour 1.00/sack

6. Starch 1.00/sack

7. Sugar:

7.a Mascovado 0.05/ kg

7.b Refined Sugar 0.10/ kg

h.3 – Forest Products

1. Charcoal 0.10/can

2. Firewood 0.10/bundle

3. Honey 0.50/lt.

4. Nipa Shingles 1.00/hund.

5. Nito 1.00/bundle

6. Rattan Strings (lagus) 0.50/bundle

7. Rattan poles 1.00/bundle

8. Risen,Ka-ong, and other forest products 0.50/ kg

h.4 –Industries Products

1. Home Industries:

1.a Bamboo crafts 0.50/pc.

1.b Basket 0.50/pc.


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1.c Batuwang or Sangka 0.50/pc.

1.d Ceramics and pottery products 1.00/dz.

1.e Hats 1.00/pc.

1.f Mats 1.00/pc.

1.g Metal products 1.00/pc.

1.h Nigo and Ayagan 1.00/pc.

1.i Ropes:

1.i.1 Synthetic fiber 0.20/ kg

1.i. 2 Native fibers 0.10/ kg

1.j Shell crafts 0.10/kilo

1.k Stone craft 1.00.dz.

1.l Tinsmith products 1.00/pc.

1.m Toys 1.00/dz.

1.n Other home industries 0.90/kilo

2. Other Industrial products:

2.a Coconut Oil 0.50/lt.

2.b Kerosene 0.50/lt.

2.c Lime 0.10/kg

h.5 – Wet Goods

1. Meat:

1.a Carabeef and beef 150/kg

1.b Pork 150/kg

1.c Venison 150/kg

1.d Fowls and the like 150/kg

2. Marine and Sea Products:

(For purpose of this section fish and other marine products are

hereby classified as: 1st Class, 2

nd Class and 3

rd Class)

2.a First class 1.00

Second class 0.50

Third class 0.50

2.b Other marine products

Per chest/bañera/box 20.00

Agriculture products net sold on the day when the corresponding market entrance fee

of twenty Five (25%) percent of the original imposition if still displayed or offered for sale

the following day and thereafter, the same shall no longer be subject to market entrance fee

until sold.

In cases the vendor from whom an entrance fee as collected occupies any space with

an area in excess of what he paid, for, he shall be require to pay the correct amount of fee

due thereon less than what he pay have already paid an entrance fee.

Duly licensed suppliers or distributors of goods, commodities or general

merchandise servicing permanent occupants of market stall, booths, tiendas, or other space,


94

as well as the same occupants when he bring in goods, commodities or merchandise to

replenish or augment their stock shall not be considered as transient vendors required to pay

the market fees herein authorized.

Section 5A.04 Time and Manner of Payments

For Stall - The fee for the rental of market stall shall be paid to the Municipal

Treasurer or his duly authorized representative within the first twenty (20) days of each

month. In case of a new lease, the lessee shall be required to put up a deposit in the

amount of Three Thousand Pesos (3,000.00) to guarantee payment of rentals and cost of

repairs chargeable to the account of the leasee, provided, that any balance thereof shall be

returned to the leasee upon termination of the leasee.

Section 5A.05 Issuance of Official Receipts and Cash Tickets

The Municipal Treasurer or his duly authorized representative shall issue an official

receipt as evidence of payment of rentals of fixed stall.

A cash tickets shall be issued to an occupant of the market premises or transient

vendors and his name shall be written on the back thereof. The cash ticket shall pertain only

to a person buying the same and shall be good only for the space of the market premises in

which he is assigned. If a vendor disposes of his merchandise by wholesale to another

vendor, the latter shall purchase new tickets if he sells the same merchandise even if such

sale is done in the same place occupied by the previous vendor.

Section 5A.06 Surcharge for Late or Non- payment of fees

a. The lessee of a stall, who fails to pay the monthly rental fee within the prescribed

period, shall pay a surcharge of twenty (20%) percent of the total rent due.

Failure to pay the rental fee for three (3) consecutive months shall cause

automatic cancellation of the contract of lease of stall, without prejudice to suing

the lessee for the unpaid rents of the expenses of the lessee. The stall shall be

declared vacant and subject to adjudication.

b. Any person occupying space in the market premises without first paying the fee

imposed in this article shall pay three times as such as the regular rate for the

space occupied.

Section 5A.07 Adjudication of Stall

a. Leased Period – The contract leased for a stall shall be for a period of one (1) year

renewal upon its expiration, unless revoke in accordance with the provision of this article.

b. Notice Vacancy – A notice vacancy of newly constructed or vacant stalls shall be

made for a period of fifteen (15) days immediately preceding the date fixed for their award

to qualified applicant to appraise 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


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and the bulletin board of the market. The notice of vacancy shall be written on cardboard,

thick paper or any suitable material and shall be in the following form:

Notice is hereby given that shall No.___________ building (or

Pavilion No.___________) of the _______________ market is vacant (or

will be vacated on ________________, 20 ____. Any person, 21 years of

age or more and is not legally incapacitated desiring to lease this stall,

shall file on application therefore on the prescribed form (copies may be

obtained from the Office of the Municipal Treasurer during office hours

and before 12:00 o‘clock noon of ___________ 20_____. In case there is

more than one applicant, the award of the lease of the vacant shall be

determined thru drawing of lots or public bidding of the rentals thereof to

be conducted on _______________, 20_____ at 12:00 o‘clock noon at the

office of the Municipal Treasurer by the market committee. This stall is

found in the ___________ section and is intended for the sale of

_______________.

Municipal Treasurer

c. Application for Lease—1. The application shall be under oath. The applicant

either in person or through his or her attorney shall submit it to the Office of the Municipal

Treasurer.

2. It shall be the duty of the Municipal Treasurer 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, and the date and hour of the receipt of the application by the treasurer

of each applicant. It shall also be the duty of the Treasurer to acknowledge receipt of

the application setting forth therein the time and date of receipt thereof together with

the cash bond or deposit if any.

3. The application shall be substantially in the following form:

Application to Lease Market Stall

_______________________

(Address)

_______________________

(Date)

The Municipal Treasurer

Municipality of Balete

Sir:


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I hereby apply under the following contract for the lease of stall

No._____________ of the market, I am ________________ years of age,

Filipino Citizens of the _______________ and residing at

__________________________.

Should the above mentioned stall be lease to me in accordance

with the market rules and regulations, I promise to hold the same under the

following conditions:

a. That while I am occupying or leasing this stall (or stalls), I shall at

all time has my picture and that of my helper or (helpers) conveniently

framed and hung conspicuously in the stall.

b. I shall keep the stall or stalls at all times in good sanitary condition

and comply strictly with all sanitary and market rules and regulations now

existing or which may hereafter be promulgated.

c. I shall pay the corresponding rents for the stall (or stalls) shall

belong exclusively to me and shall conform with the arrangement of

sections in the public market.

d. The business to be conducted in the stall (or stalls) shall belong

exclusively to me and shall conform to the arrangement of section in the

public market.

e. In case I engage helpers, I shall nevertheless personally conducted

my business and be present at the stall (or stalls). I shall promptly notify

the market authorities of my absence, giving my reason or reasons

therefore.

f. I shall not seal or transfer my privilege to the stall (or stall) or

otherwise permit another person conduct business therein.

g. Any violation on my part or my helpers of the foregoing conditions

shall be sufficient cause for the market authorities to cancel this contract.

Very truly yours,

__________________

Applicant

I, _______________________, do hereby state that I am the

person who signed the foregoing application; that I have read the same;

and that the contents thereof are true to the best of my knowledge.

Applicant: __________________

TIN: _______________________

SUBSCRIBED AND SWORN to me this _________________

day of ___________ 20____ in the Municipality of _________________,


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Province of ____________, Philippines, applicant-affiant exhibiting

his/her residence certificate No._______________ issued at

______________ at ________________ on _____________, 20 _.

4. Applicant who is Filipino Citizens shall have preference in the lease of public

market stalls. If on the last day set for filing application, there is no application form a

Filipino citizen the posting of the notice of vacancy prescribed above shall be repeated

for another ten (10) days period. If after the expiration of that period there is still no

Filipino applicant, the stall affected may be leased to any aliens applicant, the

adjudication of the stall shall be made thru of lots of public bidding of the rental

thereof 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 thru drawing of lots pr public bidding of the

rental thereof to be conducted by the market committee on the date and hour specified

in the notice. The result of the drawing of lots or public bidding shall be reported

immediately by the committee to the Municipal Treasurer concerned for the

appropriate action.

5. The successful applicant shall furnish the Municipal Treasurer two (2) copies

of his/her picture immediately after the award of the lease. It shall be the duty of the

Treasurer to affix one (1) copy of the picture to the application and other copy of the

record card kept for the purpose.

Appeals – Any applicant who is not satisfied with the adjudication made by the

Municipal Treasurer or the market Committee of the stall applied for, may file an

appeal with his comment and recommendations he may desire to make on the

matter. The decision of the Secretary of Finance in such case shall be final.

Section 5A.03 Miscellaneous Provisions on Stalls

a. Vacancy of stall before expiration of the lease – If for any reason, a

stallholder or lessee discontinue 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 stall holder – A market stall holder who enters into

partnership business with any party after her acquired the right of lease such stall have 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 in his business, the surviving partner may

be authorized to continue occupying the stall for a period not exceeding sixty (60) days

within which to wind up the business of the partnership. If the surviving partner is qualified

to occupy a stall under the provisions hereof, and the spouse, parents, son, daughter or


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relatives within the third degree by consanguinity or affinity of the deceased is not applying

for the stall, he shall be given the preference to continue occupying the stall concerned, if he

or she applies for it.

c. Leases to personally administer his stall – Any person, who has been

awarded the right to lease a market stall in accordance with the provisions of hereof, 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,

children who are actually living with him and are not disqualified under the circumstances

be persons with whom the stallholder has any commercial relation or transaction.

d. Dummies; Sub- -leased of stall – In any case where the person registered to

be the holder or lessee of a stall in the public market, is found to be not the person who is

actually occupying said stall, the lease of such stall shall be cancelled, if upon investigation

such stall holder 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 5A.09 Responsibilities for Market Administrator

Municipal Treasurer shall exercise direct and immediate supervision and control

over the municipal public market and personnel thereof, including those duties concern the

maintenance and upkeep of the market and market premises, in accordance with existing

ordinance and other pertinent rules and regulation.

Section 5A.10 Creation of a Market Committee

There is hereby created a permanent market committee composed of the Municipal

Treasurer as Chairman, a representative of the Mayor, Sangguniang Bayan, and the market

vendors to be appointed by the municipal mayor, as members. The committee shall conduct

the drawing of lots and opening of bids in connection with the adjudication of vacant or

newly constructed stalls in the municipal market and to certify to the Municipal Treasurer of

the result thereof.

Section 5A. 11. Rules and Regulations.

a. The peddling or sale outside the public market site or premises of foodstuff that

easily deteriorate like fish and meat is hereby prohibited.

b. No person shall utilize the public market or any part thereof fir residential purposes.

c. It shall be unlawful for any person to peddle, hook, sell or offer for sale, or expose

for sale, any article in the passageway (pasilyo) 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/her duties; nor shall parents allow

their children to play in or around their stall or in the market premises.


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e. 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 stall holder and

that tax of any kind due thereon has been paid.

f. It shall be unlawful for any leasee to remove, construct or install electrical wiring or

water connection nor alter the structure of the stall without prior permit from the

market administrator and approved by the Municipal Treasurer.

g. The Municipality shall not be responsible to the occupant of the stalls for any loss or

damaged cause by fire, theft, robbery, force majeure or any other cause. All article

or merchandise left in the public market during closure time shall be at the risk of the

stall holder or owner thereof.

h. All articles abandoned in the public market building in violation of any provision of

this article or any regulations or rule on the management of the market shall be

deemed nuisance. It shall be 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 owner upon payment of actual

expenses incurred in their safe-keeping unless they have so deteriorated as to

constitute a menace to public health, in which directed by the Treasurer, who may

also in his discretion cause the criminal prosecution of the guilty party or merely

warn him against future violation. In case where the articles has not deteriorated and

are not claimed within the time herein fixed, said article shall be sold at public

auction and the proceeds thereof shall be disposed in accordance with Law.

Section 5A. 12. Applicability Clause. Existing laws, ordinances, rules and regulations

pertaining to the public market and its premises are hereby adopted as part of this article.

Section 5A. 13. Penalty. Any violation of the provisions of this Article shall be




Article B

Slaughter and Corral Fee

Section 5B. 01. Imposition of Fees. a. Permit Fee to slaughter – before any animal

is slaughtered for public or home consumption, a permit thereafter shall be secured from the

Municipal Health Officer concerned or his duly authorized representative who shall

determine whether the animal or fowl is fit for human consumption, thru the Municipal

Treasurer upon payment of the corresponding fees as follows:

For Public Home

Consumption Consumption

Large Cattle per head P30.00 P20.00

Hogs 15.00 10.00

Goats 10.00 7.00


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Sheep 10.00 7.00

Others 7.00 5.00

b. Slaughter Fee- The fees shall be paid to cover the cost of services in the slaughter of

animals at the Municipal Slaughterhouse, in accordance with the following rates;

For Public Home

Consumption Consumption

Large Cattle P0.50 0.30

Hogs 0.40 0.25

Goats 0.25 0.20

Sheep 0.25 0.20

Others 0.20 0.20

c. Corral Fee, per head, per day or fraction thereof

Large Cattle 5.00

Hogs 2.50

Goats 2.00

Sheep 2.00

Others 1.00

Section 5B.02 Prohibition. Permit to slaughter shall not be granted nor the

corresponding fee collected on animals condemned by the Municipal Health Officer.

Section 5B.03. Time of Payment.

a.) Permit Fee – The fees shall be paid to the municipal Treasurer upon application

for a permit to slaughter to the Municipal Health Officer.

b.) Slaughter Fee – The fees shall be paid to the Municipal Treasurer or his

authorized representative before the slaughtered animal is removed from the public

slaughtered or before the slaughtering of the animal if takes place elsewhere outside the

public slaughterhouse.

c.) Corral Fee – The fee shall be paid to the Municipal treasurer before the animal is

kept in the municipal corral or any place designated as such. If the animal is kept in the

corral beyond the period for, the fees due on the unpaid period shall first be paid before the

same animal is released form the corral.

Section 5B.04. Administrative Provision.

The slaughter of any kind of animal intended for sale shall be done only in the

Municipal slaughterhouse designated as such by the Sangguniang Bayan. The slaughter of

animals intended for home consumption may be done elsewhere except large cattle which


101

shall be slaughtered only in the public slaughterhouse. The animal slaughter for home

consumption shall not be sold or offered for sale.

Before issuing the permit for the slaughter of large cattle the Municipal Treasurer

shall require for branded cattle, the production of the certificate of ownership if the owner is

the applicant thereof, or the original certificate of transfer and certificate of ownership

showing title in the name of the person applying for the permit if hr is not the original

owner. If the applicant is not the original owner, and there is no certificate of transfer made

in his favor, one such certificate shall be issued and the corresponding fee be collected

therefore. For unbranded cattle that have not yet reached the age of branding, the Municipal

Treasurer shall require such evidence as well be satisfactory to him regarding the ownership

of the animal for which permit to slaughter has been requested. For the unbranded cattle of

the required age, the necessary certificate of ownership and/ or transfer shall be issued, and

the corresponding fees collected thereof before the slaughter permit is granted.

Before the animal is slaughter for public consumption, a permit thereafter shall be

secured form the Municipal Health Officer or his duly authorized representative through the

Municipal Treasurer. The permit shall bear the date and month of issue and the stamp of the

Municipal Health Officer, as well as the page of the book in which said permit number is

entered and wherein the name of the permitee, the kind of and sex of the animal to be

slaughter appears.

The permit to slaughter as herein required should kept by the owner to be posted in a

conspicuous place his/her stall at all times.

Section 5B.05. Penalty. Any violation of the provisions of this Article shall be



exceeding six (6) month or both at the discretion of the Court..

Article C

Fishery Rentals or Fees

Section 5C.01. Definition. When used in the article.

―Municipal Waters‖ – For the purpose of this article the words ―Municipal Waters‘

include not only streams, lakes, and tidal waters included within the municipality, not being

the subject of private ownership and not compromised within national parks, public forests,

timberlands, forest reserves, or fishery reserves, but also marine waters included between

the lines drawn perpendicularly touch the sea at low tide and a third line parallel with the

general coastline and three (3) nautical miles from such coastline. Where municipalities are

as situated on the opposite shores that there is less than six nautical miles of marine waters

between them, the third line be a line equi-distant form the opposite shore of the respective

municipality.


102

Section 5C.02. Licensed Permit, Fishery Grant

It shall be unlawful for any person, cooperative, partnership, association to take or

catch fish or other aquatic products by means of nets, traps or other fishing gears in the

municipal water of this municipality unless provided with the necessary license permit

issued for the purposed by the Municipal Treasurer. It shall be likewise illegal for any

person, cooperative, partnership, association or corporation to operate fish corrals or oyster

culture beds, or to take or catch ―Bangus‖ fry or fry of other species for propagation within

the jurisdiction of this municipality without first securing a municipal grant therefore

conferred as provided by law and this ordinance.

Section 5C.03. Person Eligible for Fishing and/ or Fishery Privileges. The

following are, under this ordinance, eligible for fishing and or fishery privileges.

a. Citizens of the Philippines

b. Cooperatives, partnerships, association or corporation duly registered or

incorporated under the laws of the Philippines and authorized to transact business in

the Philippines and at least sixty per centum (60%) of whose capital stock belong

wholly to citizens of the Philippines.

It shall be unlawful for person, cooperative, partnership, association or corporation not

qualified by the law and this ordinance for the effect, to engage personally or through other

person, in fishing or catching or collecting aquatic products in the municipal waters within

the jurisdiction of this municipality.

Section 5C.04. Division and Classification of Municipal Waters. The Municipal

water within the jurisdiction of this municipality shall be divided and classified as follows:

a. For the Errection of Fish Corrals:

Minimum Annual

Rental

Lot No. 2-A form point 15 to point 16 750.00

Lot No. 2-B from point 13 to point 14 3,000.00

Lot No. 2-C from point 10 to point 11 7,500.00

Lot No. 2-D from point 8 to point 9 7,500.00

Lot No. 2-E from point 6 to point 7 7,500.00

Lot No. 2-F from point 4 to point 5 7,500.00

b. For the Catching of ―Bangus‖ Fry or ―Kawag-Kawag‖

Zone 3 from point 19 to point 25 15,000.00

Zone 2 from point 4 to point 18 12,000.00

Zone 1 from point 1 to point 3 Gov‘t. Service


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The aforementioned lots and zones are indicated/shown respectively in the attached

plan prepared for the Municipality.

Section 5C.05. Government “Bangus” Fry Reservation. In the zoning and

classification of the municipal water for purpose of awarding through public bidding, areas

of the construction or operation of fish corrals or the gathering of fry, this municipality

hereby set aside snot more than one fifth (1/5) of the area marked for the gathering of fry

zone (3) within its municipal waters under Section 4 (B) of this basic fishery ordinance as

designated by the Bureau of Fisheries and Aquatic Resources, as government ―Bangus‖ fry

reservation.

Section 5C.06. Exclusive Fishery Privileges. Operating Fish Corrals and the

catching of Bangus fry or fry of other species for propagation shall be considered as

exclusive fishery privileges which shall be granted always to the highest bidder in public

bidding held accordingly to the provisions of this ordinance.

The Sangguniang Bayan may grant to the highest qualified bidder exclusive privilege of

constructing and operating fish corrals, or gathering bangus fry or fry of other species, in

municipal waters for a period not exceeding five (5) years; Provided: That these grants

exclusive fishery privilege shall be under such conditions as shall be prescribed by the

Secretary of Agriculture.

Section 5C.07. Issuance of Individual License in case no Bidders Opt. to Lease

fishing zones. If after two notice for the grant of exclusive fishery rights thru public auction

no interested bidders opt to lease any fishing zone within the municipal water, the

Sangguniang Bayan is authorized to grant the privilege of erecting fish corrals, and catching

―Bangus‖ fry or ―Kawag-Kawag‖ within the definite area or portion of the municipal waters

to individuals. Upon payment of the license fees therefore at the rates not exceeding those

fixed hereunder.

1.) Fish corral erected in the sea: Annual Fees

Less than 3 meters deep 31.50

3 meters deep or more but less than 5 meters deep 52.50




15 meters deep 1,050.00

2) Catching ―Bangus‖ Fry or Kawag-kawag

Less than 1,000 square meters 525.00

1,000 square meters or more but less than

2,000 square meters 840.00

2,000 square meter or more but less than

4,000 square meters 1,575.00


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4,000 square meter or more but less than


6,000 square meters or more but less than


8,000 square meters or over 4,200.00

3.) Fish Corrals Inland Fresh Waters:

With an area less than 500 square meters 105.00

With an area of 500 square meter or more

but less than 1,000 square meters 210.00

With an area of 1,000 square meter or more


With an area of 5,000 square meter or more


Section 5C.08. Application of Exclusive Fishing. Applications for any exclusive

fishery privileges mentioned in the preceding section shall be made on official form duly

approved by the Sangguniang Bayan.

Section 5C.09. To whom to Submit Applications. All applications shall be

forwarded to the Municipal Secretary who shall submit the same to the Municipal Mayor.

Upon receipt of the application to Municipal Mayor shall satisfy himself that the license

applied for will not prejudice public interest and that the portion or area for which an

application for lease has been presented is not covered by any subsisting lease.

Section 5C. 10. Committee on Auction. A committee on auction is hereby created

compose of the Municipal Treasurer as Chairman and two member of the Sangguniang

Bayan Members.

Section 5C. 11. Publication of Notice. The committee on auction shall advertise

notice for sealed bids for exclusive fishery privilege in areas or zones of the municipal

waters available for erecting fish corrals, or taking or catching ―bangus‖ fry or fry of other

species for propagation by posting said notice in newspaper published in the locality if any,

for a period of not less than fifteen (15) days.

Section 5C.12. Time and Place of Auction. The Sangguniang Bayan shall in

resolution, provide for a notice for sealed bids for exclusive fishery privilege granted under

Section 21 (B) of Presidential decree No. 231, as amended (Local Tax Code) and Section 29

of Presidential Decree No.704, specifying the time and place of auction the amount to be

deposited, before an individual or entity in entitle to participate the procedure to be followed

by the Committee on Auction before any exclusive privilege is granted and the bond as

guarantee of good faith and for satisfactory compliance with the terms of the lease or grant.

The bond shall be in cash, in real estate situation within the Philippines or by Surety

Company authorized for that purpose in an amount not less than two years rental.


105

Section 5C. 13. Municipal Concession and Lease Concerning fisheries. No lease

or concession granted by the Sangguniang Bayan under authority of an ordinance approved

pursuant to Section 4 Presidential Decree No.704 concerning fishing or Fisheries in streams,

lakes, rivers inland and or municipal waters, shall be valid and enforceable unless the

Secretary of Agriculture upon recommendation of the Director of Fisheries and Aquatic

Resources approved the same.

Section 5C. 14. License Permit. The privilege or taking or catching fish in the

municipal waters of this Municipality with nets, traps or other fishing gears with or without

using therefore fishing boats or vessels tons gross or less, shall be granted under ordinary

license permit issued by the Municipal Treasurer to any person, cooperative, partnership,

association or corporation qualified under Section 4 or ordinance upon payment of the

corresponding license permit required therefore in the following:

GENERAL SCHEDULE OF LICENSE FEE

Kind of fishing gear (such as License Fee per year Reasonable

traps or other fishing gears) License Fee or not more than 50

1. Fishermen Using Nets:

a. Bacuerna 30.00

b. Pangki 35.00

c. Pahubas 35.00

d. Largareta 35.00

e. Sarap 25.00

f. Panapao 25.00

2. Fishermen Using Trap

a. Anaag 13.00

b. Amtol 13.00

c. Bobo Big (Pangae) 13.00

d. Bobo Small 9.00

e. Dumpal 17.00

f. Lulong 13.00

g. Pasgong 13.00

3. Fishermen Using Hook and Line

a. Without Light 10.00

b. With torch using in fishing 13.00

c. With Petromax used 17.00

4. Fishermen Using other Fishing Gear

a. Bahan 25.00

b. Baling 25.00

c. Panti 15.00


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5. Fishermen Using other Fishing Gear

a. Bahan 25.00

b. Baling 25.00

c. Panti 15.00

d. Bitana 20.00

e. Bacatot Padarao 25.00

f. Sahid 10.00

g. Laya 10.00

h. Anud 10.00

i. Sagiwsiw 11.00

j. Patuawan 25.00

k.Lukayan 25.00

l. Lukob 17.00

Provided, that not other fee shall be collected from fishermen duly licensed by other

municipality unless the license fee paid by them in that municipality are less than those

prescribed above in which case the difference between two annual fees may be collected.

Provided, further, that fishing boats or more than three tons gross and fishermen licensed by

the National Government shall not be subject to the requirements of this ordinance

especially the payment of Municipal License tax, fee charge; Provided, furthermore, that the

residents of this municipality who have not been granted license for commercial fishing

shall be allowed to fish in municipal water for their home consumption. Provided, finally

that is shall be beyond the power of this Sangguniang Bayan to impose a license for the

privilege as gathering marine mollusk or the shell thereof. For pearling boats and pearl

divers, as for products or for the culture of the fishery aquatic products; Provided, lastly, that

they shall not fish within Two Hundred (200) meters from any fish corral operated under

exclusive privileged granted by the municipality in accordance with the ordinance. License

permit issued under Section shall be valid for the year in which they are issued.

Section 5C.15. Restriction on Baby Trawls using Fishing Boats of Tree Tons

Gross or Less. Baby trawls using fishing boats with three gross tons or less is not allowed to

operate within 3 kilometers limit from the shoreline of this municipality.

Section 5C.16. Report of Fish Caught. Any individual or entity who has obtain a

fishery grant or license to take or catch fish in the municipal waters of the municipality shall

submit to the Municipal treasurer of the municipality wherein he is fishing within the first

ten (10) days of each month a monthly report on triplicate copies, showing the kind quantity

and value, if sold, if fish caught during the month. Provided that the Sangguniang Bayan

shall furnished the Bureau of Fisheries and Aquatic Resources, for statistical purposes, on

forms which shall be furnished by the Bureau, such information and data on fishery matters

as are reflected in such forms.

Section 5C.17. Restriction. License and permits or contracts executed under this

Ordinance shall obtain provisions to the effect that:


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a. No fish corrals or ―baklad‖ shall construct within two hundred (200) or another fish

corrals in marine fisheries or one (1) hundred meters in fresh waters fisheries. Unless this

belong to the same license/ grantee but in no case shall this distance be less than sixty (60)

meters apart, except in water s less than two (2) meters deep at low tide or unless previously

approved by the Secretary of Agriculture.

b. Fish corrals shall be entirely opened during close season period or periods authorized by

the Honorable Secretary of Agriculture, for the free passage of fishes to enable a

considerable number to reach spawning grounds.

c. Nothing in the license shall be construed as permitting the lessee or license, granted or

permittee to undertake any construction which will abstract the free navigation in any

streams or lake flowing through or adjoining the fish corral or impede the flow and ebb of

the tide to and from the sea wherein the lessee or license, grantee or permittee is granted a

fishery privilege

d. The license agrees unconditionally to comply with all the laws, decrees, order, rules and

regulations governing fishing now, or which may hereafter be enforce.

e. The license assumes responsibility for any and all acts of his agents and employees of the

contractors connected with his fishing operation.

f. Failure to pay any fee or file, a bond when due as prescribed in the permit, license,

contract or regulations shall be sufficient reason for cancellation of the license permit of

contract.

Section 5C.18. Additional Condition in the Contract of Lease. The contract of

lease to be executed by and between the Municipality and the highest bidder on the grant of

the exclusive fishery privileges under this ordinance shall contain the following additional

terms and conditions pursuant to Presidential Decree No.1505;

a. That when the national interest so requires, the President of the Philippines may

review, amend, nullify, revise, rescind or revoke any such contract concession,

license permit, lease on similar privilege on any condition or provision thereon;

b. That upon the recommendation of the government agency or instrumentality

concerned with the administration of any such contract, concession, license permit,

lease or similar privilege for violation of any of the conditions or provisions

therein or for any condition prescribed in duly issued rules and regulations of the

administering government instrumentality.






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Article D

Rental of Cemetery Lot

Section 5D.01. Imposition of Fee. There shall be collected the following fees for a

lease of five (5) years:

1. Cemetery Fee 52.50

2. For each burial lot consisting of 1 meter by two meters

measurements or fraction thereof (bare ground) 210.00

Per annum thereafter 52.50

2. For niches provided by the municipality per unit 300.00

Per annum thereafter 75.00

Section 5D.02. Time of Payment. The fee shall be paid to the Municipal Treasurer

upon application for the burial permit prior to the construction thereon of any structure

whether permanent or temporary, or to the interment of the deceased. Thereafter, the fee

shall be paid annually within twenty (20) days before the anniversary date of the initial

payment made.

Section 5d.03. Surcharge for Late Payment. Failure to pay the fee prescribed in


(25%) percent of the original amount of fee due, such surcharge to be paid at the same time

and in the same manner as the fee due.

Section 5D.04. Interest for Late Payment. In addition to the surcharge imposed

herein, there shall be imposed an interest of fourteen (14%) per annum upon the unpaid

amount from the due date until the fee is fully paid.

Where an extension of time for the payment of the fee 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 5D.05. Administrative Provisions.

a. Permit to Construct. Any construction of whether kind or nature in the public

cemetery, whether for temporary or perpetual use, shall only be allowed after the

approval of a permit issued by the Municipal Mayor, upon presentation of the

recommendation of the Municipal Health Officer.

b. Renewal of Lease. In case a lease intends to renew the lease after its termination, he

must inform the Municipal treasurer within thirty (30) days before the expiry date of

the lease, and shall pay the corresponding rental fees therefore. It shall also be the

duty of the Municipal Treasurer to prepare and submit to the Barangay Captain a list


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of the leases that are to expire five (5) days prior to the expiration date. The

Municipal treasurer shall a reminder to the leasee of the expiration of his lease, two

week prior to the expiration date of the lease.

c. Register. The Municipal Treasurer shall keep a register on account of the

cemetery, together with such additional information as may be required by the

Sangguniang Bayan.

Article E

Charges for Parking

Section 5E.01. Imposition of Fee. There shall be collected fees for the use of

municipal owned parking area (s) in accordance with the following schedule:

a) Passenger buses or cargo trucks 10.00/day or fraction thereof

b) Mini-buses or Jeepneys 5.00/day or fraction thereof

c) Cars and Jeep 5.00/day or fraction thereof

d) Tricycle and Pedicabs 1.00/day or fraction thereof

e) Motor cabs 1.00/day or fraction thereof

f) Other vehicles 1.00/day

Section 5E.02 Time of Payment. The fees imposed herein shall be paid to the

Municipal treasurer or his duly authorized representative upon parking thereon.

Section 5E.03. Surcharge for Late Payment. Failure to pay the fees prescribed in

this article within the time required shall subject the taxpayer or the vehicle owner to

surcharge of twenty five (25%) percent of the original amount of the due, such surcharge to

be paid at the same time and in the same manner as the tax or fee due.

Section 5E.04. Penalty. Any violation of the provisions of this Article shall be




Article F

Rentals of Other Municipal Facilities and Equipment

Section 5F.01. Imposition of Fee. There shall be collected fees for the use of other

municipal owned facilities and equipment in accordance with the following schedule:

a. TFC Civic Center

1. For Eight (8) Hours until 5:00 p.m. P1,200.00

(to include electricity)

2. For Eight (8) Hours beginning 5:00 p.m. P1,800.00

(to include electricity)

3. To include water (for washing of utensils) add 300.00


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4. Table per unit 50.00

5. Use of Kitchen 300.00

b. Grand Stand

1. For Eight (8) Hours until 5:00 p.m. 100.00

2. Use of electricity 50.00/day

c. Heavy Equipment

1. Motor Grader per 8 hour period 5,690.00

2. Heavy Dump Truck per 8 hour period 3,135.00

3. Light Dump Truck per 8 hour period 2,726.00

Section 4I.02. Administrative Provisions: a. On the use of Municipal Facilities. The

Municipal Treasurer shall have the responsibility to set up system to facilitate order in the

rental of the Civic Center and other municipal facilities.

b. On the use of the Heavy Equipment.

1. The Office of the Municipal Engineer shall be responsible for the

allocation of time in the rental of the said equipment.

2. The schedule of rental fees enumerated above shall be exclusive to the

use of equipment only.

3. The renter shall bear the responsibility of providing the gas and the

lubricants and shall have full obligation to its operator while the

equipment is on lease.

Section 4I.03. Mode and Time of Payment. Interested individual shall pay the

prescribed amounts at the Municipal Treasurer‘s Office prior to the use of such equipment.

Section 4I. 04. Penalty. Any violation of the provisions of this article committed by

any employees of this municipality shall be punished by a fine of not exceeding Five


exceeding One (1) month, or both at the discretion of the Court


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CHAPTER VI

GENERAL ADMINISTRATION AND PENAL PROVISIONS

Article A

Collection and Accounting

Of Municipal Revenue

Section 6A.01. Collection. The collection of municipal taxes, fees, charges, interest

and penalties accruing to this Municipality, shall be the responsibilities of the municipal

treasurer or his deputies in no case shall be delegated to any other person.

Unless otherwise specifically provided in this code, or under existing laws or decrees

the municipal treasurer is authorized, subject to the approval of the Municipal Mayor to

promulgate rules and regulations for the proper and efficient administration and collection

of taxes, fees and charges herein imposed.

Section 6A.02. Issuance of Receipts. It shall be the duty of the Municipal treasurer

or his authorized representative to issued the necessary receipts to the person paying the tax,

fee or charges, indicating therein the date, amount, name of the person paying and the

amount for which it is paid.

In acknowledging payment of local taxes, fees and charge, it shall be the duty of the

Municipal Treasurer or his deputies to indicate on the official receipt issued for the purpose,

the number of the corresponding local ordinance.

Section 6A.03. Examination of Books of Accounts. For effective enforcing and

collection of the taxes, fees and charges provided in this Code, the Municipal treasurer shall

secure written authority from the provincial Treasurer to examine the books of accounts and

other pertinent records of any person doing business within the jurisdictional limits of this

Municipality to verify, asses and collect, the true and correct amount due from the taxpayers

concerned. Such examination shall be made during regular business hours not often than

every year for each business establishment. Any examination conducted pursuant to the

provisions of this section shall be certified to by the official and such certification shall be

made of record in the books of accounts of the taxpayer concerned.

Section 6A.04. Accounting of Collection. Unless otherwise provided in this Code

and other existing laws and ordinances all monies collected by virtue of this Code shall be

accounted for in accordance with the provisions of existing laws, rules and regulations and

credited to the General Fund of this Municipality.

Section 6A.05. Accrual to the General Fund of Fines, Costs and Forfeitures.

Unless otherwise provided by law or ordinance, fines, cost forfeitures and other pecuniary

liabilities imposed by the Municipal Court for the violation of any municipal ordinance,

shall accrue to the General Fund of the Municipality.


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Article B

Civil Remedies for Collection of Revenue

Section 6B.01. Extent of Municipal Government’s Lien. Taxes and other revenue

provided in this Code due to this municipality, shall constitute a lien in its favor, enforceable

by proper legal action, superior to all liens or charges in favor of private parties, not only

upon any property which may be subject to the charges but also upon all properties used in

the exercise of the occupation, business or privileges with respect to which the charge is

imposed and upon all property rights therein.

Section 6B.02 Application of Civil Remedies. Unless otherwise specifically in

applicable laws and in so far as their nature permits, the remedies provided here to may be

availed of for the collection of delinquent taxes and other imposition provided in this Code.

The civil remedies available shall be by distraint of personal property and by legal action.

Either of these remedies or both simultaneously maybe pursued at the discretion of the

Municipal treasurer (proper authority).

Section 6B.03. Distraint of Personal Property

a. Seizure – Upon failure of the person owning any local tax or other impositions to

pay the same at the same time record, the Municipal Treasurer or his deputy may upon

written notice, seize or confiscate any personal property belonging to that person to any

personal property subject to the tax lien in sufficient quantity to satisfy the tax in question,

together with any increment there to incident to delinquency and the expenses of seizures. In

this case, the Municipal Treasurer or his deputy shall issue a duly authenticated certificate

based upon the records of his office showing the fact of delinquency and the amount of the

tax and penalty due. This shall serve as sufficient warrant for the distraint of personal

property aforementioned, subject to the taxpayer‘s right to claim exemption under the

provisions of Section 69 of PD No. 464, otherwise known as the Real Property Tax Code.

Distraint personal property shall be sold at public auction in the manner provided for herein.

b. Accounting of Distraint Goods – The officer executing the distrained property

shall make or cause to be made an account goods of effects distrained, a copy of which shall

be signed by himself shall be left either with the owner or person from which possession of

goods or effects were taken or at the dwelling or place of business of that person and with

someone of suitable age and discretion of which it shall be added a statement of the sum

demanded and notice of the time and place of sale.

c. Publication – Officer executing the distraint shall forthwith cause a notification to

be exhibited in not less than two public places specifying the time and place of sale of the

article distrained. The time of sale shall not be less than twenty (20) days after notice to the

owner or possessor of the property as above specified and the publication of posting of the

notice. One place for the posting of the notice shall be at the office of the Municipal Mayor.


113

d. Release of distraint upon payment prior to sale if, at any time prior to the

communication of the sale all proper charges are paid to the officer conducting the sale, the

goods or effects distrained shall be restored to the owner.

e. Procedure of Sale – At the time and place fixed in the notice, the officer shall sell

the goods or effects so distrained at public auction to the highest bidder for cash. Within

five (5) days after the sale, the Municipal Treasurer shall make a report of the proceedings in

writing to the Municipal Mayor.

Should property distrained to be not disposed of within one hundred twenty (120)

days from the date of distraint, the same shall be considered as sold to the municipality for

the amount of assessment made thereon by the Committee on Appraisal and to the extent of

the same amount, the tax delinquencies shall be cancelled.

f. Disposition of Proceeds – The proceeds of the sale shall be applied to satisfy the

tax, together with the endorsement thereto incident to delinquency and the expenses of the

distraint and sell. Any residue over and above what is required to pay the entire claims shall

be returned to the owner of the property sold. The expenses chargeable upon the seizure and

preservation of the property sold. The expenses chargeable upon the seizure and sale shall

embrace only the actual expense of seizure and preservation of the property pending the sale

and no charge shall be impose for the services of the local officer or his deputy. Where the

proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner,

be distrained until the full amount due including all the expenses is collected.

Article C

General Penal Provisions

Section 6C. 01. Penalty. Any violation of the provisions of this code not herein

otherwise covered by a specific penalty, or of the rules and regulations promulgated under

authority of this Code, 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 imprisonment of not less

than one (1) month but not exceeding six (6) month or both at the discretion of the Court..

.

Payment of fine or service of imprisonment as herein provided shall not believed the

offender from the payment of the delinquent tax, fee or charges imposed under this Code.

If the violation is committed by any juridical entity, the President, General Manager or any

person entrusted with the administration thereof at the time of the commission of the

violation shall be held responsible or liable therefore.


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CHAPTER VII

FINAL PROVISIONS

Section 7A. 01. Separability Clause. - If for any reason, any provision, section or

part of this Code is declared not valid by a Court of competent jurisdiction suspended or

revoke by the Secretary of Finance, such judgment shall not affect or impair the remaining

provisions, sections or part which shall continue to be in force and effect.

Section 7A. 02. Applicability Clause. All other matters, relating to the impositions

in this Code shall be governed by pertinent provisions existing laws and other ordinances.

Section 7A. 03. Repealing Clause. All ordinances, rules and regulations or part

thereof, in conflict with or inconsistent with any provisions of this Code are hereby repealed

or modified accordingly.

Section 7A. 04. Effectivity. This Code shall take effect 15 days after its posting in

full in conspicuous places in the Municipality.

Enacted: March 13, 2008.

CONCURRING:

EVELYN V. VILLANUEVA INOCENTES F. BANTIGUE, JR.

SB Member SB Member

ANGELES I. CUALES CIRIACO T. FELICIANO

SB Member SB Member

CIPRIANO L. LACHICA ELVIS S. REQUIRO

SB Member SB Member

PETER C. RECIDORO PAULINO P. BALLEZA, JR.

SB Member SB Member

(ABSENT)

ROMMEL M. REBENITO MILCAH E. SAUZA

SB Member/Pres. Liga ng mga Brgy SB Member/Pres., SK Mun. Federation


115

DISSENTING: None

ABSTAINED: None

CERTIFIED TO BE DULY ENACTED during the 31st Regular Session

(11th for the Year 2008) of the Sangguniang Bayan (for the period 2007-

2010) held on Thursday, March 13, 2008 at the Session Hall.

RIZAL G. RODRIGUEZ, JR.

Vice Mayor/Presiding Officer

ATTESTED:

AL F. DE LA CRUZ

Secretary to the Sanggunian

APPROVED:

NOEMI C. CORDERO

Municipal Mayor

Date of Approval: _______________


116

ANNEX A

CONTRACT OF LEASE FOR THE OCCUPANCY OF

PUBLIC MARKET STALLS

Balete Public Market

Balete, Aklan

KNOW ALL MEN BY THESE PRESENTS:

This CONTRACT OF LEASE, made and entered into by and between

____________________________________, Filipino, of legal age, single/married with

residence or postal address at ____________________________ herein after referred to as

LESSEE, and the Municipality of Balete presented herein by the incumbent Municipal

Mayor, herein after referred to as the LESSOR.

W I T N E S S E T H :

That the LESSOR is the absolute lawful owner of stalls spaces within the

____________________:

1. That the subject of this Contract of Lease is stalls space No. _______ located at

the Balete Public Market compound;

2. That the LESSEE shall deposit the amount __________ equivalent to three

months rental per existing Municipal Ordinance to guarantee prompt payment of

rentals, provided that the LESSOR shall refund the same to the LESSEE if the

latter have no unpaid rentals upon termination of the lease;

3. That the new LESSEE shall be obliged to produce a cash bond of P3,000.00

before he is given the right to occupy the said stall;

4. That this Contract of Lease will terminate on December 31, ___ provided that all

other conditions stipulated herein and provisions of applicable laws and

ordinances shall have been complied with and the corresponding deposits and

rentals are paid accordingly, subject to the renewal upon its termination for

another year unless events and conditions obtaining at the time prevents its

renewal; provided further, that failure to open/conduct business within three

months after having been awarded the right to occupy will compel the LESSEE

to surrender his/her right before the Office of the Municipal Treasurer and the

outright forfeiture of his/her cash bond;

5. That the LESSEE shall pay the corresponding rentals for the stall at rates fixed

by existing Municipal Ordinance in advance, within the first ten (10) days of the


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month. Failure to pay on time, the LESSEE shall be imposed a surcharged

twenty-five percent (25%) of the paid rental;

6. That the LESSEE shall keep the stall in good sanitary condition at all times and

shall comply strictly with all sanitary laws specifically P. D. 856 and markets

rules and regulations now existing and which may hereafter be promulgated;

7. That the LESSEE while occupying the stall shall personally conduct his/her

business and be present therein and shall at all time have his/her picture and

that/those of his/her helper/helpers conveniently framed and hang conspicuously

in the establishment;

8. That the LESSEE is absolutely prohibited to sell or transfer his/her rights and/or

privileges on the leased property and its premises or use the same as collateral or

security of any loan of money or property;

9. That the LESSEE shall not remove, construct, or install any electrical wiring or

plumbing fixtures on the leased property without prior written permit from the

Market Administrator/ Municipal Treasurer and approved by the Municipal

Mayor/LESSOR ;

10. That the LESSEE shall not sell, store or keep combustible or highly inflammable

materials such as kerosene, gasoline, alcohol, and other gas products or any

other obnoxious substances which are dangerous to health or life;

11. That all charges for water, power and gas consumption shall be for the account of

the LESSEE;

12. That the LESSEE shall not alter any structure or portion of the leased property

nor make any extension thereof without written permission from the Market

Administrator/Municipal Treasurer and approved by the Municipal

Mayor/LESSOR; Any addition or extension made shall become property of the

municipality;

13. That the LESSEE shall not close his establishment or abandon the leased

property without prior notice at least five (5) days before closure or retirement of

business or abandonment provided, that in case of death or incapacity of the

LESSEE any heir or relative or in case of partnership the surviving partner shall

inform the LESSOR within ten (10) days following the occurrence of the event

for appropriate action;

14. That the LESSEE shall not utilize the leased property or its premises or portion

thereof as a residence for dwelling purposes nor use the same for the shelter of

animals;


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15. That the LESSOR or its duly authorized representative shall be allowed at all

seasonable or reasonable time to enter upon and examine the leased property and

its premises to enforce the provisions of this contract and to make repairs to keep

the same suitable for the use for which it has been leased and for the preservation

thereof, provided, that the cost of repair on damages or destruction of the lease

property caused by the negligence or carelessness or lack of foresight of the

LESSEE shall be charged against the latter. Furthermore the LESSOR shall not

be liable for any damage or injury or loss of any merchandise on the leased

property however caused;

16. That the LESSOR hereby warrants that the LESSEE shall peaceably hold and

enjoy the use of the leased property during the lifetime of this contract;

17. That in case of breach by the LESSEE or any of the terms or conditions

stipulated in this contract, the LESSOR may, while the breach or default

continues and notwithstanding any waiver or any prior breach of conditions,

without notice of demand, enter upon the leased property and thereby inform the

LESSEE of the termination of this contract and direct him/her to vacate and

remove his merchandise and other properties of the LESSOR shall cause its

removal but charges the cost thereof in the LESSEE and;

18. That the term LESSEE shall include his/her executors, administrators, legal

representative or assigns and the terms, conditions, covenants, stipulation and

agreements of this contract shall be binding upon and/or ensure to the benefit of

the persons so embodied in said terms as enumerated above;

19. That the expenses for the preparations of this contract, its documentation and

notarization shall be borne by the LESSEE.

IN WITNESS WHEREOF, the parties hereto have hereunto set their hands

this ________ day of ____________ 20____ at ________________, Philippines.

__________________ __________________

LESSOR LESSEE

For the Municipality of ______________________;

SIGNED THE PRESENCE OF:

________________________ ________________________


119

A C K N O W L E D G E M E N T

REPUBLIC OF THE PHILIPPINES)

PROVINCE OF AKLAN )S.S.

MUNICIPALITY OF KALIBO )

X- - - - - - - - - - - - - - - - - - - - - - - -X

BEFORE ME, Notary Public, for and in the Province of Aklan, Philippines, this

____day of______________ 20___, personally appeared ___________________________,

with his Residence Certificate No. _________ issued at

_____________on__________20____and ____________________________, with his/her

Residence Certificate No.________________ issued at ______________on

________________20____ respectively, all known to me to be the same persons who

executed the foregoing instrument consisting of three pages including the page on which this

acknowledgement is written and they acknowledged to me that the same is their free act and

deed.

IN WITNESS WHEREOF, I have hereunto set my hands and affixed my Notarial

Seal, this ____ day of _____________ , ________at Kalibo, Aklan, Philippines.

Doc. No. _______;

Page No. _______;

Book No._______;

Series of _______;


120

ANNEX B

Form 1

Application Form

Provisional Authority to Operate

MC Unit

Republic of the Philippines

Province of Aklan


OFFICE OF THE SANGGUNIANG BAYAN

Application for Issuance of

Provisional Authority to

Operate a MCH Service

_____________________ _______

X Applicant X Case No.

A P P L I C A T I O N

APPLICANT unto this Honorable Sangguniang Bayan most respectfully alleges:

1. That applicant is of legal age, Filipino, and a resident of _____________________,

Philippines:

2. That applicant purposes to operate a MCH service on the route: within the

Municipality of Balete, Aklan with the use of one (1) unit/s more particularly

described as follows:

MAKE MOTOR NO. CHASSIS NO. PLATE NO.

3. That applicant is both financially and operationally capable to operate and maintain

the proposed services:

4. That applicant is willing to abide with the existing rules and regulations and those

that the Sanggunian may promulgate from time to time:


121

5. That public necessity and conscience demands the operation of the service applied

for;

WHEREFORE, it is respectfully prayed of this Honorable Body that after due

hearing, a Provisional Authority be issued in favor on the applicant.

Other remedies are likewise prayed for.

Balete, Aklan, Philippines, this _____ day of ____________ 2008.

______________________

Applicant

REPUBLIC OF THE PHILIPPINES)

Province of Aklan ) S.S

Municipality of )

x - - - - - - - - - - - - - - - - - - - - - - - x

I, ___________________, of legal age, Filipino citizen and a resident of

Barangay ___________, Balete, Aklan, after having been sworn to and in accordance

with law do hereby depose and say;

That I am the applicant in the above-entitled case;

That I have the preparation of the foregoing application and that the entire

allegation contained therein are true and correct to the best of my own personal

knowledge and belief.

IN WITNESS WHEREOF, I have hereunto set my signature this _________

day of ____________ 20___.

____________________________

Applicant

Subscribed and sworn to before me this ________ day of _________ 20____,

Philippines, Affiant exhibited to me her/his Community Tax No.

______________issued at Balete, Aklan on _____________, 2007

_____________________

Notary Public

Until_________________

Issued at ______________

Issued on______________

Doc. No.____________

Page No. ____________

Book No. ___________

Series of 20__


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Form 2


TC Service


Province of Aklan



PROVISIONAL AUTHORITHY FOR TC-SERVICE

Name of Operator: ____________________ Case No.: __________

Address: ____________________________

Route/Area of Operation: Within the Municipality of Balete, Aklan except on the National

Highway

Applicant/Operator is hereby authorized to operate ___ (_) unit(s) more particularly

described as follows:

MAKE MOTOR NO. CHASSIS NO. PLATE

subject to the following:

C O N D I T I O N S

1. Applicant shall register the herein authorized unit (s) under MCH denomination with the

Land Transportation Office (LTO) Kalibo Agency within thirty (30) days from receipt

thereof. The said Agency shall causes the inspection of Application unit (s) and accept

it/them for registration only if found roadworthy and fit for operation for public service.

2. Applicant shall paint the corresponding Application Number on the front right back and

inside of the unit that shall not be less than three (3) inches high. The route of operation

shall also be painted on front side below the Application Case Number not less than 1 ½

inches high.

3. MCH Operator shall charge the following authorized rates: REGULAR,

_________________________ for the first kilometer and ________________ for every

succeeding kilometers; STUDENT, _____________ for the first kilometer and

__________________ for every succeeding kilometer. In no case shall fares lower or

higher than the authorized rates approved by the Sangguniang Bayan be charged without

previous authority from the said Sanggunian.


123

4. Applicant shall pay the Municipal Treasurer on or before January 30, of each year, the

supervision and regulation fees computed at the rate of __________________________

per unit registered.

5. THE PROVISIONAL AUTHORITY herein granted shall be valid for THREE (3)

YEARS from date of its approval unless otherwise specified thereof.

6. Applicant in the operation of this services shall strictly observe and comply with

all rules and regulation promulgated by the Municipality of Balete, the Traffic

Regulations and of the Republic of the Philippines applicable to this service.

SO ORDERED. APPROVED:

Entered at Balete, Aklan this

__ day of ________ 2008

Presiding Officer

Copy furnished:

Applicant

The Registrar, LTO


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Form 3


TC Service


Province of Aklan

MUNICIPALITY OF BALETE


FRANCHISE CONFIRMATION/VERIFICATION

________________

Date

Name of Operator: ______________________ SB Case No. _______

Validity Period: 3 years

Date Granted of Units: ___________________ Expiry Date: _______________

Authorized No. of Units: _______ Denomination: _____________

Registering Agency: LTO-Kalibo

MAKE MOTOR NO. CHASSIS NO. PLATE NO.

Purposes:

( ) Lost OR/CR Cleared as to payment of:

( ) Change Motor/Chassis __ Application Fee

( ) For Registration __ Franchise Fee

( ) Others __ Inspection/Color

Scheme Fee

OR No. ______ CR No.______

Amount Paid: ______ Date: _______

Date: _____________

___________________ ROY R. VILLARUEL

(Applicant) Municipal Treasurer

APPROVED PER RESOLUTION NO. ____

AL F. DE LA CRUZ

Secretary to the Sanggunian