Republic of the Pinlippnes Province of Bukidnon City of Palencia @ftice of the Sangguniang Pantungsod ———— re EXCERPTS FROM THE MINUTES OF THE 114™ REGULAR SESSION OF THE 6™ SANGGUNIANG PANLUNGSOD, CITY OF VALENCIA, BUKIDNON, HELD AT THE SP SESSION HALL ON FEBRUARY 9, 2016, Present: Hon. Rolando P. Lavifa, Vice Mayor!Presiing Officer Hon. Oliver Owen L. Garcia MemberiMajarity Floor Leader Hon, Rodrigo A. Rasal, Member Hon, Helen T, Bemal, Member Hon. Camilo E. Papits, Mamber Hon, Eduardo 0. Chan, Member Hon. Poiicarpo P. Murtio, IV, M.D., Member/Minority Floor Leader Hon. Gienn P. Peduche, Member Absent Hon. Gian G, Gatano, (08) Member Hon. John Lee 8. Quito, (08) = Membar Hon. Rolando D. Centilas. Jr, (08) Member Hon, Afando L Cafete, (08) MembariABC Fed, Pres. ORDINANCE NO.98-2016 (114 Regular Session) AN ORDINANCE ENACTING THE VALENCIA CITY REVENUE CODE OF 2015. ‘Author: Hon. Policarpo P: Murillo, 1V- nD _Go-Authors: Hon: Oliver Owen L Garcia, Hon, Helen T. Bernal and Hon Rosngo A. Resa BE IT ORDAINED, by the Sangguniang Paniungsed in the City of Valencia, Bukidnon, in session assembled, that; CHAPTER |. GENERAL PROVISIONS ARTICLE A- SHORT TITLE AND SCOPE SECTION 1. SHORT TITLE. This ordinance shall be known as the "Velencia City Revenue Code of 2015." SECTION 2. SCOPE AND APPLICATION, This Code shell govern the levy, assessment, and collection of taxes, fees, charges and ather impositions within the territorial jurisdiction of this City ARTICLE B- CONSTRUCTION OF PROVISIONS SECTION 3. WORDS AND PHRASES NOT HEREIN EXPRESSLY DEFINED. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Goverment Code of 1891 Page 1 of 104.ORDIANCE NO 80.2618 114 Regular Session Feteumy 8, 2006 SECTION 4. RULES OF CONSTRUCTION. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions, a) b) 9) d) ®) Q) General Rules. All words and phrases shall be construed and understood ‘according to the common and approved usage of the language: but the tachnical words and phrases and such other words in this Code which may have acquired 8 peculiar or appropriate meaning shall be construed and understaod according to such technical, peculiar or appropriate meaning. Gender and Number, Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number ‘shall apply to several persons or things as well, and every word importing the Plural number shall extend and be applied to one person or thing as welll Reasonable Time, |n all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance af the act. Computation of Time. The time within which an act is to be done es provided in this Code, ar in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed using working days by excluding the first day and including the last day. except if the last day falls on a Sunday or holiday, in which case the same shall be exciuded in the computation and the business day following shall be considered the last day. References. Alireterencas to chapters, articles, or sections areto the Chapters, Adticles or Sections in this Cade 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. Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Seoton which (sg the last in point of sequence shail prevail ARTICLE C- DEFINITION OF TERMS. SECTION 5. DEFINITIONS. When used in this Code: 1) Advertising Agency includes si! persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphiets, leafiets, handbills. electric or neon lights. airplanes, balloons or other media, whether in pictanal ar reading form. 2) Agricultural Products include the yield of the soll, such as com, rice, hay, coconut, sugarcane, tobacco, root comps, vegetables, fruits, flowers, and there by-products, ordinary salt; all kinds of fish; poultry, and livestock and animal products, whether in their onginal form or not, ‘The phrase “whether in their original form or nof" refers to the transformation of said products by the farmer, fisherman, producer or owner thraugh the application of processes. to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stnpping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its origina! form OF not, its transformation must have been undertaken by tha farmer, fisherman, producer or ‘owner. Page 2 of 104‘ORDINANCE NO.08-20%6° 114 Regular Session Fetsuary 8.2036 ‘Agricultural products 26 defined include those that undergo net only simple but even ‘employing advanced technological means in packaging like Sophisticated processes dressed chicken or ground coffee in plastic bags or styro foam or other packaging materials intended to process and prepare the products for the market ‘Tha term by-products shall mean those materials which in cultivation or processing of an artcie remain over, and which are still of value and marketable, like molasses from ‘sugar cane: 3) Amusement is 2 pleasurable diversion and entertainment. It is synonymous to Telaxation, avocation, and pastime or fun 4) Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement where one seeks admission to entertain oneself by viewing the show or performances. 5) Assets. the property and resources owned by @ particular business unit (or in which it has @ cognizable interest) and stated in a balance sheet 6) Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange. as defined under applicable law, or rules and regulations thereunder, 7) Barangay Micro Business Enterprises (BMBE's) is defined as any business enterprise engaged in production, processing, or manufacturing of products, inctuding agro-processing, as well as trading and services, with total assets of not more than Three Million Pesos (Php3,000,000.00). Such assets shall include those arising from loans but not the land on which the plant and equipment are located. However. services rendered by any one, wha is duly licensed by the goverment after having passed a government licensure examination, in connection with the exercisa of one’s profession (e.9., Accountant, Lawyer, Dector, Architects, Civil Engineers, etc.) shall not be included, The Department of Finance (DOF) Order No.17-04 also provides thal, an enterprise can only qualify for registration if it is not e branch, subsidiary, division or office of a large scale enterprise and its policies and business modus operandi are not determined by @ large scale enterprise or by persons who are not owners or employees of the enterprise (i., franchises), 8) Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does nat exceed two hundred, gauge liters. 9) Business means trade or commercial activity regularly engaged in as. a means of livelihood or with @ view to profit; 10)Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies, 11) Business: Licenses/Permits are permits issued by government agencies that allow individuals or companies to conduct business within the govemment's geographical jurisdiction, It is the authorization to start a business issued by the local government. a. Business Permits are permits issued to persons, natural or juridical, by a ‘competent authority to engage into business, activities, or operation after Page 3 of 104‘ORDINANCE No.8 2018 134 Rega Session ‘Pebraaey 8.2016 complying all the requirements, taxes, fees and charges as defined in the Revenue Coda and other statutory issuances, Business Permit is valid for ‘one (1) year, b. Special Permits are temporary permits issued to persons, natural or juridical, by @ competent authority to engage into activities or operation for a period of 30 days after complying all the requirements, fees and charges a8 defined in the Revenue Code and other statutory issuances, © Regulatory Permits are permits issued to person, natural or juridical, holding permits from a goveming agency, to engage into activities or operations as authorized by governing agency to operate the same and after complying all the requirements, fees and charges as defined in the Revenue Code and other statutory issuances; 12)Capital Investment is the capital thal a person employs in any undertaking, or which he contributes to the capital of a partnership, conoration, or any other juridical entity or asscciation in a particular taxing jurisdiction; 13)Carinderia refers to any public eating place where foods already cooked are served at a price. 14)Charges refer to pecuniary liability, as rents or fees against persons or praperty; 15)City Motorela Franchising Regulatory Board (CMFRB) shall issue, amend, revisa, renew, suspend, of cancel Motorela Operator's Permit (MOP) and prescribe the appropriate terms. and conditions therefore; detarmina, fix, prescribe or periodically adjust fares or rates for the service efter public hearing, prescribe and regulate zones of service in coordination with the barangay 16)City Waters include nat only streams, lakes and tidal waters within the city, not being the subject of private ownership and not comprised within the national Parks, public forest, timber lands, forest reserves or fishery reserves. 17) Cockpit includes any place, compound, building or portion thereof, where ‘cockfights are held, whether or not money bets are made on the results of such cockfights. 18) Contractor includes persons, natural or juridical, not subject to professional tax under Section 139 of the Local Gavernment Code of 1991, whose activity consists essentially of the sale of all kinds of services for a fee, regardiess: of ‘whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; AS used in this Article, the term “contractor* shall include general engineering. general building and specially contractors as defined under applicable laws, filing. demolition and salvage works contractors; propriators or operators of mine dniling apparatus, persons engaged in the insiailation of water system, and gas or electric light. heat, or establishments, proprietors or aperatars of smelting plants; engraving piating and plastic lamination establishments, proprietors or operators of establishments for repairing. repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing. recapping and battery charging) proprietors of operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber and sawmills under contract to saw or cut logs belonging to others; proprietors or operators of dry-cleaning or dyeing: establishments, steam laundries, and using washing machines; proprietors or owners of shops for the repair of any kind of mechanical and electrical devices; instruments, apparatus, or furniture and shoe repairing by machine or any mechanical and electrical devices; proprietors or operators of establishments ar lots for parking purposes: proprietors fr operators of tailor shops, dress shops. miliners and hatters, beauty pariors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body-building saloon Page 4 of 104ORDNANCE NOSE 1a Regular Session Feemvary 9.2018 and similar establishments, photographic studios, funeral parlors: proprietors or operators of hotels, motels, and lodging houses, proprietors or operators of arrasire and stevedoring, warehousing, or forwarding establishments, master plumbers, smiths and house or sign painters, printers, bookbinders, lithographers, publishers except those engaged in the Publicaton or printing of any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted Principally to the publication of advertisements; business agents, private detectives or waichman agencies, commercial and immigration brokers: cinematographic film owners, lassoers and distributors, The term “contractor” shall alse include, but shall not be limited to, tax subjects enumerated under Section 19 of Presidential Decree No. 234, but which are no fonger included in the enumeration of “contractor” under Section 131 of Republic Act No. 7160, viz. welding shops, service stations, white/blue, printing. recopying, or Photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, veciador shaps, stables, canstruction of motor vehicles, animal drawn vehicles, andior motoreia, lethe machine shops, furniture shaps, and proprietors of bulidazers and other heavy equipment available to others for consideration, 18) Cooperative is a duly registered association of persons. with a common bond of interest, wha have voluntarily joined together to achieve a lewtul, common, social ‘of economic end, making equitable contributions to the capital required and ‘accepting a fair share of the risks and benefits of the undertaking in accordance ‘with universally accepted cooperative principles, 20)Corporations includes partnerships, no matier how created or organized, joint- stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include generel professional partnerships and a joint venture or consortium formed for the purpase of undertaking construction projects or engaging in petroleum, coal, geothermal, and ather energy operations ‘or consortium agreement under a service contract with the government. General professional partnerships are parinerships formed by persons for the sole purpase of exercising their common profession, no part of the incame of which is ‘derived from engaging in any trade or business, The term “resident foreign corporation” when applied ta a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. 21) Cottage investors with @ capitalization of Php&00,000.00 and below. 22) 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 far his profit not upan the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; 23) 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 24) Fee means @ charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall alsa include charges fixed by law or agency for the: ‘serviogs of a public officer in the discharge of his official duties. 25) Forest Concession is any tract of forestland under license agreement, lease or permit Page 5 of 104ORDINANCE NO-HE-2018 110 Feagulat Sexton Fedeumry 8, 2018 28) Forest Land/Timberland shail refer to land of public domain which have been diassified as such under the land classification program of the DENR and all unclassified lands of public domain; it shall include public forest, the permanent forest or the forest reserves, and forest reservations 27)Forest Products means timber, pulp-wood/chip wood, firewood, fuel wood and minor forest products such as bark, tree tops, charcoal, resins, gum, wood, oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub, and flowering plants, the associated water, fish. scenic, historical, recreational, and geologic resources in forest lands. 28)Franchise is a right or privilege, affected with public interest that is conferred upen private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; 29)Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee. including the ‘|mount charged or materials supplied with the services and deposits or advance Payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales retum, excise tax, and value added tax (VAT), 30)Importer means any person who brings articles, goods, wares or merchandise ‘of any kind or class into the Philippines from abroad for unloading therein, or which after entry are consumed herein or incorporated into the generel mass of property in the Philippines. in case of tax-free articles, brought or imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold, transferred or exchanged in the Philippines to non-exempt Private persons or entities, the purchaser or recipient shall be considered the importer thereof. 31)Idle lands are lands which remain uncultivated, unimproved or unutilized for three (3) years as defined in Section 237 of the Local Gavernment Code of 1991 (Section 16 of this code) 32)|Indigenous petroleum shall refer to locally-extracted mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas, and all other similar or naturally associated substances with the exception of coal, peat, bituminous shale and/or stratified mineral deposits; 33) Large cattle as herein used shall include the cow, carabao, horse, mule, ass, of other domesticated member of the bovine family. 34)Levy means an imposition or collection of an assessment, tax, fee, charge, or fine, 35) License or Permit is a right or permission granted in sccordance with law or by @ competent authority to engage in some business ar occupation or to engage in some transactions. 36)Locational clearance is a pre-requisite in the issuance of Building Permit to ensure its conformity with the City’s Comprehensive Land Use Plan and Zoning ‘Ordinance. This is issued by the City Planning and Development Office. 37)Manufacturer includes every person who, by physical orchemical process, alters the exterior texture or farm or inner substance of any such raw materials or manufactured or partally manufactured product in such manner as to prepare it for special use of uses to which it could not have been put in its onginal candition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce its marketable Page 6 of 104