Republic of the Philippines

Province of Iloilo
Municipality of Janiuay
OFFICE OF THE SANGGUNIANG BAYAN
--oo0oo—

EXCERPTS FROM THE MINUTES OF THE 6TH REGULAR SESSION OF THE SANGGUNIANG BAYAN OF JANIUAY HELD ON
FEBRUARY 13, 2012 AT 9:00 A.M., AT THE MUNICIPAL SESSION HALL OF JANIUAY, ILOILO.

PRESENT:
HON. JOSEPH ANTHONY H. LUTERO SB Member, Acting Presiding Officer
HON. IMELDA A. NOBLEZA SB Member
HON. FELIZARDO C. AMIGABLE “ “
HON. NOEL A. ALERTA “ “
HON. ELPIDIO N. BRILLO “ “
HON. RAYMUNDO EGAN C. BARRANCO “ “
HON. RESTITUTO B. TALLADOR “ “

ON LEAVE:
HON. JOVEN B. BARRANCO SB Member
HON. CECILIA A. COLADA SB Member, Liga Pres.
HON. AMIEL NICOLE D. DEFENSOR, SB Member, SK. Pres.

OIC – MAYOR:
HON. PAULINO M. PARIAN Vice Mayor

MUNICIPAL ORDINANCE NO. 2012 -52

ENACTING THE 2012 REVISED (4TH REVISION) MUNICIPAL REVENUE CODE OF THE MUNICIPALITY
OF JANIUAY.

WHEREAS, the existing Municipal Revenue Code of the Municipality of Janiuay is outmoded and needed
revision;

WHEREAS, the Sangguniang Bayan of Janiuay, through its House Committee on Ways and Means, and
the Committee on Rules, Privileges, Ordinances and Legal Matters, in proper coordination with the Office
of the Municipal Budget Officer, the Office of the Municipal Treasurer, and the Office of the Municipal
Mayor of Janiuay, studied and worked out a proposed New Revenue Code of this Municipality and to
establish revenue collection systems that will ensure efficient and effective collection of revenues;

WHEREAS, the proposed New Revenue Code for the Municipality of Janiuay was submitted to the
public in a series of public hearings, and with certain amendments to the draft proposal, in accordance
with the agreements and stipulations reached upon during the public hearings, the Sangguniang Bayan
came up with a draft of the proposed Revised Revenue Code of the Municipality of Janiuay;

NOW THEREFORE, upon motion Felizardo C. Amigable, which was seconded by Honorable Restituto B.
Tallador;

Be it ordained by the Sangguniang Bayan of the Municipality of Janiuay, Province of Iloilo, that the
Municipal Revenue Code of Janiuay be further updated.

CHAPTER I. GENERAL PROVISIONS

Article A. Short Title and Scope

Section 1 A.01.

Short Title. This ordinance shall be known as the 2012 REVISED (4TH REVISION) MUNICIPAL REVENUE
CODE OF THE MUNICIPALITY OF JANIUAY.
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Section 1 A.02.

Scope and Application. This Code shall govern the levy assessment, and collection of taxes, fees,
charges and other impositions within the territorial jurisdiction of this municipality.

Article B. Construction of Provisions

Section 1 B.02.

Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein
specifically defined shall have the same meaning as found in RA 7160, otherwise known as the Local
Government Code of 1991.
Section 1 B.03.

Rules of Construction. In construing the provisions of this Code, the following rules of construction shall
be observed unless inconsistent with the manifest of the provisions.

(a) General Rules. All words and phrases shall be construed and understood according to the common
and approved usage of the language; but the technical words and phrases and such other words in this
Code which may have acquired a peculiar or appropriate meaning shall be construed and understood
according to such technical, peculiar or appropriate meaning.
(b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both
male and female. Every word importing the singular number shall apply to several persons or things as well;
and every word importing the plural number shall extend and be applied to one person or thing as well.
(c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the
same shall be deemed to mean such time as may be necessary for the prompt performance of the act.
(d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any
rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by
excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which
case the same shall be excluded in the computation and the business day following shall be considered the
last day.
(e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections
in this Code unless otherwise specified.

(f) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with or contravene
each other, the provisions of each chapter shall prevail as to all specific matters and questions involved
therein.
(g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article
conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail.

Article C. Definition of Terms

Section 1C.01. Definitions- when used in this Code;

(a) Business - means trade or commercial activity regularly engaged in as a means of livelihood or with
a view to profit;
(b) Barangay Micro Business Enterprise- means business entity or enterprise engaged in the
production, processing or manufacturing of products or commodities, including agro processing, trading and
services, whose total assets including those arising from loans but exclusive of the land on which the
particular business entity’s office, plant and equipment are situated, shall not be more than three Million
Pesos (P3, 000,000.00). This definition, however, is subject to review and upward adjustment by the SMED
council, as mandated under RA. No. 6977, as amended by RA. No. 8289.
(c) Charges - refer to pecuniary liability, as rents or fees against persons or property;
(d) Cooperative - is a duly registered association of persons, with a common bond of interest; who
have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable
contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in
accordance with universally accepted cooperative principles.
(e) Corporations includes partnerships, no matter how created or organized, joint stock companies,
joint accounts (cuentas en participation), associations or insurance companies but does not include general
professional partnerships and a joint venture or consortium formed for the purpose of undertaking
construction projects or engaging in petroleum, coal, geothermal, and other energy operations or
consortium agreement under a service contract with the government. General professional partnerships
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are partnerships formed by persons for the sole purpose of exercising their common profession, no part of
the income of which is derived from engaging in any trade or business.
The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise
organized under the laws of the Philippines but engaged in trade or business within the Philippines.
(f) Fee - means a charge fixed by law or ordinance for the regulation or inspection of a business or
activity. It shall also include charges fixed by law or agency for the services of a public officer in the
discharge of his official duties;
(g) Franchise - is a right or privilege, affected with public interest that is conferred upon private persons
or corporations, under such terms and conditions as the government and its political subdivisions may
impose in the interest of public welfare, security and safety;
(h) Gross Sales or Receipts - include the total amount of money or its equivalent representing the
contract price, compensation or service fee, including the amounts charged or materials supplied with the
services and deposits or advance payments actually received during the taxable quarter for the services
performed or to be performed for another person excluding discounts if determinable at the time of sales,
sales return, excise tax, and value added tax (VAT);
(i) Levy - means an imposition or collection of an assessment, tax, fee, charge, or fine.
(j) License or Permit - is a right or permission granted in accordance with law or by a competent
authority to engage in some business or occupation or to engage in some transactions.
(k) Municipal Waters - include not only streams, lakes and tidal waters within the 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 waters included between two lines drawn
perpendicularly to the general coastline from points where boundary lines of the municipality or city touch
the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it.
Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15)
kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the
respective municipalities;
(l) Operator - includes the owner, manager, administrator, or any other person who operates or is
responsible for the operation of a business establishment or undertaking;
(m) Privilege - means a right or immunity granted as a peculiar benefit, advantage or favor.
(n) Persons - mean every natural or juridical being, susceptible of rights and obligations or of being the
subject of legal relations;
(o) Rental - means the value of the consideration, whether in money, or otherwise, given for the
enjoyment or use of a thing.
(p) Residents - refer to natural persons who have their habitual residence in the province, city, or
municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for
whom the law or any other provision creating or recognizing them fixes their residence in a particular
province, city or municipality. In the absence of such laws, juridical persons are residents of the province,
city or municipality where they have their legal residence or principal place of business or where they
conduct their principal business or occupation;
(q) Revenue - includes taxes, fees and charges that a state or its political subdivision collects and
receives into the treasury for public purposes.
(r) Services - mean the duties, work or functions performed or discharged by al government officer, or
by a private person contracted by the government, as the case may be.
(s) Tax - means an enforced contribution, usually monetary in form, levied by the law making body on
persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs.

CHAPTER II. TAXES ON BUSINESS

Article A. Graduated Tax on Business

Section 2A.01. Definitions. When used in this Article;

(a) Advertising Agency - includes all persons who are engaged in the business for others by means
of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon
lights, airplanes, balloons or other media, whether in pictorial or reading form.
(b) Agricultural Products - include the yield of the soil, such as corn, rice, wheat, rye, hay, coconut,
sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their byproducts; ordinary salt; all kinds of
fish; poultry; and livestock and animal products, whether in their original form or not;
The phrase whether in their original form or not refers to the transformation of said products by the farmer,
fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said
products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or
otherwise preparing said products for the market; to be considered an agricultural product whether in its

3
original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or
owner.
Agricultural products as defined include those that undergo not only simple but even sophisticated
processes employing advanced technological means in packaging like dressed chicken or ground coffee in
plastic bags or styropor or other packaging materials intended to process and prepare the products for the
market.
The term by-products shall mean those materials which in cultivation or processing of an article remain
over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane;
(c) Amusement - is a pleasurable diversion and entertainment. It is synonymous to relaxation,
avocation, pastime, or fun;
(d) Amusement Places - include theaters, cinemas, concert halls, circuses and other places of
amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance;
(e) 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 there under;
(f) Brewer - includes all persons who manufacture fermented liquors of any description for sale or
delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented
liquors, whose daily production does not exceed two hundred, gauge liters.
(g) 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.
(h) Cabaret/Dance Hall - includes any place or establishment where dancing is permitted to the public
in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and
where professional hostesses or dancers are employed.
(i) Capital Investment - is the capital that a person employs in any undertaking, or which he
contributes to the capital of a partnership, corporation, or any other juridical entity or association in a
particular taxing jurisdiction;
(j) 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.
(k) Contractor - includes persons, natural or juridical, not subject to professional tax under Section 139
of the Local Government Code of 1991, whose activity consists essentially of the sale of all kinds of
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 Article, the term "contractor" shall include general engineering, general building and specially
contractors as defined under applicable laws, filling, demolition and salvage works contractors; proprietors
or operators of mine drilling apparatus; proprietors or operators of dockyards; persons engaged in the
installation of water system, and gas or electric light, heat, or establishments; proprietors or operators of
smelting plants; engraving plating and plastic lamination establishments; proprietors or operators of
establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment,
vulcanizing, recapping and battery charging; proprietors or operators of furniture shops and establishments
for planning or surfacing and re-cuffing 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 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 and the like, slenderizing and body-building saloon and similar
establishments; photographic studios; funeral parlors; proprietors or operators of hotels, motels, and lodging
houses; warehousing, or forwarding establishments; master plumbers, smiths and house or sign painters;
printers, bookbinders, lithographers, publishers except those engaged in the publication or printing of any
newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription
and sale and which is not devoted principally to the publication of advertisements; business agents, private
detectives or watchman agencies; commercial and immigration brokers; cinematographic film owners,
lessors and distributors.
The term "contractor" shall also include, but shall not be limited to, tax subjects enumerated under Section
l9 of Presidential Decree No. 231, but which are no longer included in the enumeration of "contractor" under
Section 131 of Republic Act No. 7160, viz.: welding shops, service stations, white/blue printing, recopying,
or photocopying services, assaying laboratories, advertising agencies, shops for shearing animals, vaciador
shops, stables, construction of motor vehicles, animal drawn vehicles, and/or tricycles, lathe machine
shops, furniture shops, and proprietors of bulldozers and other heavy equipment available to others for
consideration.
(l) 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
4
for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which
he watches the market;
(m) Importer - means any person who brings articles, goods, wares or merchandise of any kind or class
into the Philippines from abroad for unloading therein, or which after entry are consumed herein or
incorporated into the general mass of property in the Philippines. In case of tax-free articles, brought or
imported into the Philippines by persons, entities or agencies exempt from tax which are subsequently sold,
transferred or exchanged in the Philippines to non-exempt private persons or entities, the purchaser or
recipient shall be considered the importer thereof.
(n) Manufacturer - includes every person who, by physical or chemical process, alters the exterior
texture or form or inner substance of any such raw materials or manufactured or partially manufactured
product in such manner as to prepare it for special 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 such raw material or manufactured
or partially manufactured products so as to reduce its marketable shape or prepare it for any of the use of
industry, or who by any such process, combines any raw material or manufactured products with other
materials or products of the same or of different kinds and in such manner that the finished products of such
process or manufacture can be put to a special use or uses to which such raw material or manufactured or
partially manufactured in their original condition could not have been put, and who in 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 for his own use for consumption;
(o) Marginal Farmer or Fisherman - refers to individuals engaged in subsistence farming or fishing
which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself
and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty
Thousand Pesos (50,000.00) or the poverty line established by NEDA for the particular region or locality,
whichever is higher;
(p) 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 that run only on rails or
tracks, tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes;
(q) Peddler - means any person who, either for himself or on commission, travels from place to place
and sells his goods or offers to sell and deliver the same Whether a peddler is a wholesale peddler or retail
peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer
as provided in this Ordinance;
(r) Public Market - refers to any place, building, or structure of any kind designated as such by the
local board or council except public streets, plazas, park and the like.
(s) Rectifier - comprises every person who rectifies, purifies, or refines distilled spirits or wines by any
process other than by original or continuous distillation from mash, worth, wash, sap, or syrup through
continuous closed vessels and pipes until the manufacture thereof is complete. Every wholesale or retail
liquor dealer who has in his possession any still or mash tub, or who keeps any other apparatus for the
purpose of distilling spirits, or in any manner refining distilled spirits, shall also be regarded as a rectifier and
as being engaged in the business of rectifying.
(t) Restaurant - refers to any place which provides food to the public and accepts orders from them at
a price. This term includes caterers, carinderias.
(u) Retail - means a sale where the purchaser buys the commodity for his consumption, irrespective of
the quantity of the commodity sold;
(v) Wholesale - means a sale where the purchaser buys or imports the commodities for resale to
persons other than the end user regardless of the quantity of the transaction.

Section 2A.02. Imposition of Tax. There is hereby imposed on the following persons who establish,
operate, conduct or maintain their respective business within the municipality a graduated business tax in
the amounts hereafter prescribed:
a) On manufacturers, assemblers, re-packers, processors, brewers, distillers, rectifiers, and
compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever
kind or nature. In accordance with the following schedule:

Tax Per Annum

Amount of Gross Sales/Receipts
For the Preceding Calendar Year: Amount of Tax per Annum

Less than 10,000.00 199.00

10,000.00 or more but less than 15,000.00 266.00
15,000.00 or more but less than 20,000.00 365.00
20,000.00 or more but less than 30,000.00 532.00
30,000.00 or more but less than 40,000.00 798.00
40,000.00 or more but less than 50,000.00 997.00
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50,000.00 or more but less than 75,000.00 1,597.00
75,000.00 or more but less than 100,000.00 1,996.00
100,000.00 or more but less than 150,000.00 2,662.00
150,000.00 or more but less than 200,000.00 3,327.00
200,000.00 or more but less than 300,000.00 4,658.00
300,000.00 or more but less than 500,000.00 6,655.00
500,000.00 or more but less than 750,000.00 9,680.00
750,000.00 or more but less than 1,000,000.00 12,100.00
1,000,000.00 or more but less than 2,000,000.00 16,637.00
2,000,000.00 or more but less than 3,000,000.00 19,965.00
3,000,000.00 or more but less than 4,000,000.00 23,958.00
4,000,000.00 or more but less than 5,000,000.00 27,951.00
5,000,000.00 or more but less than 6,500,000.00 29,493.00
6,500,000.00 or more at the rate not exceeding 41% of one percent (1%)

The preceding rates shall apply only to the amount of domestic sales of manufacturers, assemblers, re-
packers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or
manufacturers of any article of commerce of whatever kind or nature other than those enumerated under
paragraph (c) of this Section.
(b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in
accordance with the following schedules:

Gross Sales/Receipts Amount of Tax Per Annum

For the preceding Calendar Year
Less than 1,000.00 P21.00
1,000.00 or more but less than 2,000.00 39.00
2,000.00 or more but less than 3,000.00 60.00
3,000.00 or more but less than 4,000.00 87.00
4,000.00 or more but less than 5,000.00 121.00
5,000.00 or more but less than 6,000.00 146.00
6,000.00 or more but less than 7,000.00 173.00
7,000.00 or more but less than 8,000.00 199.00
8,000.00 or more but less than 10,000.00 226.00
10,000.00 or more but less than 15,000.00 299.00
15,000.00 or more but less than 20,000.00 332.00
20,000.00 or more but less than 30,000.00 399.00
30,000.00 or more but less than 40,000.00 532.00
40,000.00 or more but less than 50,000.00 798.00
50,000.00 or more but less than 75,000,00 1,197.00
75,000.00 or more but less than 100,000.00 1,597.00
100,000.00 or more but less than 150,000.00 2,262.00
150,000.00 or more but less than 200,000.00 2,928.00
200,000.00 or more but less than 300,000.00 3,993.00
300,000.00 or more but less than 500,000.00 5,280.00
500, 000.00 or more but less than 750, 000.00 7,986.00
750,000.00 or more but less than 1,000,000.00 10,648.00
1,000,000.00 or more but less than 2,000,000.00 12,100.00
2,000,000.00 or more At a rate not exceeding sixty percent (60%) 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.
(c) 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 rates
prescribed under subsections (a), (b), and (d) of this Article;
(1) Rice and Corn;
(2) Wheat or cassava flour, meat, dairy products, locally manufactured processed or preserved food,
sugar, salt and agricultural marine, and fresh water products, whether in their original state or not;
(3) Cooking oil and cooking gas;
(4) Laundry soap, detergents, and medicine;
(5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides,
herbicides and other farm inputs;
(6) Poultry feeds and other animal feeds
(7) School supplies; and
(8) Cement
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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 export sales shall be excluded from the
total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribed under
paragraphs (a), (b), and (d) of this Article.

(d) On retailers.
Gross Sales/Receipts for the Preceding year Rate of Tax Per Annum

400, 000.00 or less 2.2%

More than 400,000.00 1%

The rate of two point two percent (2.2%) per annum shall be imposed on sales not exceeding Four Hundred
Thousand Pesos (P 400,000.00) while the rate of one percent (1%) per annum shall be imposed on sales in
excess of the first Four Hundred Thousand Pesos (P 400,000.00).
However, barangays shall have the exclusive power to levy taxes on stores whose gross sales or
receipts of the preceding calendar year does not exceed Thirty Thousand Pesos (P 30,000.00) subject to
existing laws and regulations.

(e) On contractors and other independent contractors and business establishment principally rendering or
offering to render services such as those mentioned below:

Accounting services
Advertising agencies
Arrastre services
Assaying laboratories
Barber shops
Battery charging shops
Beauty parlours
Belt and buckle shop
Blacksmith
Booking offices or local exchange (except imported film)
Breeding of 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
Carpentry shops
Cinematographic film owners, lessors or distributors, video tape coverage
Collecting agencies
Commercial or immigration brokers
Construction and/or repair shops of motor vehicles, 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
Goldsmiths and silversmiths
Hemp-grading establishments
House and/or sign painters
Ice and cold storage
Indentor or indent services
Internet Cafes
Janitorial services
Judo-Karate schools
Key smiths

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Lathe machine shops
Laundry shops
Legal and other professional services
Lumberyards
Lessors
Massage or therapeutic clinic
Meteography services
Medical and dental clinic
Milling service
Mining service
Money Remittance Institution
Mortuary
Pawnshops
Painting shops
Parking lots
Pedicab operators or proprietors
Perma press establishments
Persons engaged in the installation of water system, gas or electric lights heat or power, sound & light system
Plastic lamination, photo static, 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 Utility Vehicles
Public ferries
Public warehouses 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 and 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 belonging to others; chainsaws operators or proprietors
Sculptor shops
Service stations
Shipyards for repairing ships for others
Shoe repair shop
Shops for planing, surfacing or recutting of lumber
Shops for shearing animals
Slendering or body building saloons
Stables
Stevedoring services
Tailor or dress shops
Tinsmiths
Transportation terminals not owned by bus operators
Tutorial Services
Upholstery shops
Vaciador shops
Vocational schools including driving and IBM schools
Vulcanizing shops
Warehousing, forwarding services or transloading stations
Watch repair center or shops
In accordance with the following schedule:

Gross Sales/Receipt Amount of Tax per Annum

For the preceding Calendar Year

Less than 5,000.00 P 33.00

8
5,000.00 or more but less than 10,000.00 73.00
10,000.00 or more but less than 15,000.00 126.00
15,000.00 or more but less than 20,000.00 199.00
20,000..00 or more but less than 30,000.00 332.00
30,000.00 or more but less than 40,000.00 465.00
40,000.00 or more but less than 50,000.00 665.00
50,000.00 or more but less than 75,000.00 1,064.00
75,000.00 or more but less than 100,000.00 1,597.00
100,000.00 or more but less than 150,000.00 2,395.00
150,000.00 or more but less than 200,000.00 3,194.00
200,000.00 or more but less than 250,000.00 4,392.00
250,000.00 or more but less than 300,000.00 5,590.00
300,000.00 or more but less than 400,000.00 7,453.00
400,000.00 or more but less than 500,000.00 9,982.00
500,000 00 or more but less than 750,000.00 11,192.00
750, 000.00 or more but less than 1, 000, 000.00 12,402.00
1,000,000,00 or more but less than 2,000,000.00 13,915.00
2,000,000.00 or more At a rate not exceeding sixty Percent (60%) of one percent (1 %)

Provided, that in no case shall the tax on gross sales of P2, 000,000.00 or more be less than P13, 915.00.
For purposes of this section, the tax on multi-year projects undertaken general engineering, general building
and specialty contractors shall initially be based on the total contract price, payable in equal annual
installments within the project term.
Upon completion of the project, the taxes shall be recomputed on the basis of the gross receipts for the
preceding calendar years and the deficiency tax. If there be any, shall be collected as provided in this Code
or the excess tax payment shall be refunded.
In cases of projects completed within the year, the tax shall be based upon the, contract price and shall be
paid upon the issuance of the Mayor's Permit.
(f) On banks and other financial institutions, at the rate of fifty percent of one percent (50% of 1%)
of 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 or
sale of property, insurance premium. All other income and receipts not herein enumerated shall be excluded
in the computation of the tax.
Local Finance Circulars 1-93, 2-93 and 3-93 of BLGF-DOF shall be used as a basis of computing the taxes
due hereon.
(g) On the businesses hereunder enumerated:
1. Cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars,
carinderias or food caterers;
2. Amusement places, including places wherein customers thereof actively participate without making
bets or wagers, including but not limited to night clubs, or day clubs, cocktail lounges, cabarets or dance
halls, karaoke bars, skating rinks, bath houses, swimming pools, exclusive clubs such as country and sports
clubs, resorts and other similar places, billiard and pool tables, bowling alleys, circuses, carnivals, merry-go-
rounds, roller coasters, ferris wheels, swings, shooting galleries, and other similar contrivances, theaters
and cinema houses, boxing stadia, race tracks, cockpits and other similar establishments.
3. Commission agents;
4. Lessors, dealers, brokers of real estate;
5. On travel agencies and travel agent;
6. On boarding houses, pension houses, motels, apartments, apartelles, and condominiums;
7. Subdivision owners/ Private Cemeteries and Memorial Parks;
8. Privately-owned markets;
9. Hospitals, medical clinics, dental clinics, therapeutic clinics, medicals laboratories, dental
laboratories;
10. Operators of Cable Network System;
11. Operators of computer services establishment;
12. General consultancy services;
13. All other similar activities consisting essentially of the sales of services for a fee.

Gross Sales/Receipts for the

Preceding Calendar Year Amount of Tax Per Annum
Less than 5,000.00 P 40.00
5,000.00 or more but less than 10,000,00 100.00
10,000.00 or more but less than 15,000.00 130.00
15,000.00 or more but less than 20,000.00 200.00
20,000.00 or more but less than 30,000.00 330.00
9
30,000.00 or more but less than 40,000.00 470.00
40,000.00 or more but less than 50,000.00 660.00
50,000.00 or more but less than 75,000.00 1,060.00
75,000.00 or more but less than 100,000.00 1,590.00
100,000.00 or more but less than 150,000.00 2,380.00
150,000.00 or more but less than 200,000.00 3,170.00
200,000.00 or more but less than 250,000.00 4,360.00
250,000.00 or more but less than 300,000.00 5,550.00
300,000.00 or more but less than 400,000.00 7,400.00
400,000.00 or more but less than 500,000.00 9,900.00
500,000.00 or more but less than 750,000.00 11,100.00
750,000.00 or more but less than 1,000,000.00 12,300.00
1,000,000.00 or more but less than 2,000,000.00 13,800.00
2,000,000.00 or more At a rate not exceeding fifty percent (50%) of one percent (1 %)
Provided, that in no case shall the tax on gross sales of P2,000,000.00 or more be less than P13,800.00.
(h) On peddlers engaged in the sale of any merchandise or article of commerce, at the rate of P500.00
(not exceeding P10, 000.00) per peddler annually.
Delivery trucks, vans or vehicles used by manufacturers, producers, wholesalers, dealers or retailers
enumerated under Section 141 of R. A. 7160 shall be exempt from the peddler's tax herein imposed.
The tax herein imposed shall be payable within the first twenty (20) days of January. An individual who will
start to peddle merchandise or articles of commerce after January 20 shall pay the full amount of the tax
before engaging in such activity.

Article B. Other Taxes on Business

Tax on Mobile Traders

Section 2B.01 Definition. When used in this Article

A Mobile Trader is a person, who either for himself or commission, it shall be travel from place to place and
sells his goods and services or sells and offers to deliver the same, using a vehicle. Subsumed in this
definition are rolling stores, portable stores, rolling rice mills and similar arrangements.

Section 2B.02. Imposition of Tax. There is hereby imposed an annual tax at the rate of one percent (1 %)
on the gross receipts of Mobile Traders.

Section 2B.03. Time of Payment. The tax shall be paid upon the issuance of the Mayor's Permit to do
business in the municipality.

Section 2B.04. Administrative Provisions.

(a) The Municipal Treasurer shall determine the taxable gross receipts by applying the Presumptive
Income Level Technique provided in this Code, and thereafter assess and collect the tax due.

Tax on Operators of Public Utility Vehicles

Section 2B.05 Imposition of Tax. There is hereby imposed a tax on operators of public utility vehicles
maintaining booking office, terminal, or waiting station for the purpose of carrying passengers from this
municipality under a certificate of public convenience and necessity or similar franchises:

Amount of Tax
1. Air-conditioned buses P 1,000.00 per unit
2. Buses without air conditioning 800.00 per unit
3. "Mini" buses 600.00 per unit
4. Jeepneys/AUVs 500.00 per unit
5. Taxis 500.00 per unit

Section 2B.06. Time of Payment. The tax shall be paid within the first twenty (20) days of January of each
year.

Tax on Ambulant and Itinerant Amusement Operators

Section 2B.07 Imposition of Tax. There is hereby imposed a tax on ambulant and itinerant amusement
operators during fiestas and fairs at the following rates:
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 Amount of Tax

1. Circus, carnivals, or the like P100. 00/day

2. Merry-Go-Round, roller coaster 100.00/day
3. Ferris wheel, swing 50.00/day
4. Shooting gallery 30.00/day
5. Videoke per unit 20.00/day
6. Computer games per unit 10.00/day
7. Other similar contrivances 20.00/day
8. Sports contest/exhibitions per day 200.00/day

Section 2B.08. Time of Payment. The tax herein imposed shall be payable before engaging in such
activity.

Tax on Mining Operations

Section 2B.09. Definitions. When used in this Section;

(a) Minerals refer to naturally occurring inorganic substances (found in nature) whether in solid, liquid,
gaseous or any intermediate state.

(b) Mineral Products shall mean things produced and prepared in a workable state by simple treatment
processes such as washing or drying but without undergoing any chemical change or process or
manufacturing by the lessee, concessionaire or owner of mineral lands.

(c) Quarry Resources means any common stone or other common mineral substances such as but not
restricted to marble, granite, coals, volcanic cinders, basalt, tuff, and rock phosphate.

Section 2B.010. Imposition of Tax. There is hereby levied an annual tax at the rate of two percent (2%)
based on the gross receipts for the preceding year of mining operations.

Section 2B. 11. Situs of the Tax. Payment of the tax shall be made to this municipality which has
jurisdiction over the mining area. (In case the area transcends two (2) or more local government units,
payment shall be made to the municipality having the largest area.

Section 2B.12. Exclusion. Extraction of the following is excluded from the coverage of the tax levied
herein:
(a) Mineral Products such as ordinary stones, sand, gravel, earth and other quarry resources;
(b) Indigenous petroleum such as mineral oil, hydrocarbon gas, bitumen, crude asphalt, mineral gas
and all other similar or naturally associated substances.

Section 2B.13. Time of Payment. The tax shall be paid once within the first twenty (20) days of
January or in quarterly installments within the first twenty (20) days of January, April, July, and October of
each year.

Section 2B.14. Administrative Provisions.

(a) The Municipal Treasurer shall keep a registry of mining operators on which all instruments concerning
mining rights, such as acquisition, sub-lease, operating agreements, transfers, assignments, condonment,
cancellation and others, are recorded.
(b) It shall be the duty of every lessee, owner, or operator to make a true and complete return setting forth
the quantity and the actual market value of the minerals or mineral products or quarry resources to be
removed.

Section 2B.15. Business Tax on Mining Companies.

The tax on mining companies shall be levied on their gross receipts for the preceding year, as follows:
a) Mining companies which exclusively operate for the extraction of minerals metallic or non-metallic, the
tax rate shall not exceed two percent (2%) of their gross receipts pursuant to Section 143(h) of the LGC
imposed under the ordinance of the Local Government Unit (LGU) concerned.
b) Mining companies whose operations include the processing of extracted minerals to finished products
shall be taxed on their gross receipts pursuant to Section 143(a) of LGC imposed under the ordinance of
the LGU concerned.
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Section 2B.16. Liability to Real Property Tax — Any person, grantee, concessionaire who shall undertake
and execute mining operations (exploration development and commercial utilization) of certain mineral
deposits existing within the mining area shall be subject/liable to real property tax.

Section 2B.17. Payment of Mayor's Permit and Other Regulatory Fees. — Mayor's Permit and other
regulatory fees shall be collected before the start of the mining operation of a mining company pursuant to
Sections 147 and 151 of the LGC and as implemented under a duly-enacted revenue code of the LGU
concerned.

Tax on Forest Concessions and Forest Products

Section 2B.18. Definitions. When used in this Section;

(a) Forest Products - means timber, pulp wood/chip wood, firewood, fuel wood and minor forest
products such as bark, tree tops, 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.
(b) Forest Lands - include the public forest, the permanent forest or the forest reserves, and forest
reservations.

Section 2B.19. Imposition of Tax. There is hereby imposed a tax on forest concessions and forest
products at a rate of two percent (2%) of the annual gross receipts of the concessionaire during the
preceding year.

Section 2B.20. Time of Payment The tax shall be paid once within the first twenty (20) days of January or
in quarterly installments within the first twenty (20) days of January, April, July, and October of each year.

Tax on Newly-Started Business

Section 2B.21. Tax on Newly-Started Business. In the case of a newly started business under this
Section, the tax shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the
succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the
gross receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedules
in this Article.

Article C. Exemptions

Section 2C.01. Exemption. Business engaged in the production, manufacture, refining, distribution of oil,
gasoline, and other petroleum products shall not be subject to any local tax imposed under Article A and
Article B.

Article D. Situs of Tax

Section 2D.01. Situs of the Tax.

(a) For purposes of collection of the business tax under the "situs" of the tax law, the following definition
of terms and guidelines shall be strictly observed:

1. Principal Office - the head or main office of the businesses appearing in the pertinent documents
submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other
appropriate agencies as the case may be.

The municipality specifically mentioned in the articles of the incorporation or official registration papers as
being the official address or said principal office shall be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to another city or municipality, it shall be the
duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to
the local chief executives of the cities or municipalities concerned within fifteen (15) days after such transfer
or relocation is effected.

2. Branch or Sales Office - a fixed place in a locality which conducts operations of the businesses as an
extension of the principal office. However offices used only as display areas of the products where no
stocks or items are stored for sale, although orders for the products may be received thereat, are not branch
or sales offices as herein contemplated. A warehouse which accepted orders and/or issues sales invoices
independent of a branch with sales office shall be considered as a sales office.
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3. Warehouse - a building utilized for the storage of products for sale and from which goods or merchandise
are withdrawn for delivery to customers or dealers, or by persons acting on behalf of the business. A
warehouse that does not accept orders and/or issue sales invoices as aforementioned shall not be
considered a branch or sales office.

4. Plantation - a tract of agricultural land planted to trees or seedlings whether, fruit bearing or not, uniformly
spaced or seeded by broadcast methods or normally arranged to allow highest production. For purpose of
this Article, inland fishing ground shall be considered as plantation.
5. Experimental Farms agricultural lands utilized by a business or corporation to conduct studies,
tests, researches or experiments involving agricultural, agri-business, marine or aquatic livestock, poultry,
dairy and other' similar products for the purpose of improving the quality and quantity of goods and
products.

However, on-site sales of commercial quantity made in experimental farms shall be similarly imposed the
corresponding tax under paragraph (b), Section 2A.02 of this Ordinance.

(b) Sales Allocation

1. All sales made in a locality where there is branch or sales office or warehouse shall be recorded in said
branch or sales office or warehouse and the tax shall be payable to the city or municipality where the same
is located.

2. In cases where there is no such branch, sales office, plant or plantation in the locality where the sale is
made, the sale shall be recorded in the principal office along with the sale made by said principal office and
the taxi, shall accrue to the city or municipality where said principal office is located.

3. In cases where there is a factory, project office, plant or plantation irk pursuit of business, thirty percent
(30%) if all sales recorded in the principal office shall be taxable by the city or municipality where the
principal office is located and seventy percent (70%) of all sales recorded in the principal office shall be
taxable by the city or municipality where the factory, project office, plant or plantation is located.

The sales allocation in (a) and (b) above shall not apply to experimental farms. LGUs where only
experimental farms are located shall not be entitled to the sales allocation herein provided for.

4. In case of a plantation located in a locality other than that where the factory is located, said seventy
percent (70%) sales allocation shall be divided as follows:
Sixty percent (60%) to the city or municipality where the factory is, located; and Forty percent (40%) to the
city or municipality where the plantation is located.

5. In cases where there are two (2) or more factories, project offices, plants orb plantations located in
different localities, the seventy percent (70%) sales allocation shall be pro-rated among the localities where
such factories, will project offices, plants and plantations are located in proportion to their respective
volumes of production during the period for which the tax is due.

In the case of project offices of services and other independent contractors, the term production shall refer
to the costs of projects actually undertaken during the tax period.
6. The foregoing sales allocation under par. (3) Hereof shall be applied irrespective of whether or not sales
are made in the locality where the factory, project office, plant or plantation is located. In case of sales made
by the factory, project office, plant or plantation, the sale shall be covered by paragraph (1) 01 (2) above.

7. In case of manufacturers or producers which engage the services of an independent contractor to

produce or manufacture some of their products, the rules on situs of taxation provided in this article as
clarified in the paragraphs above shall apply except that the factory or plant and warehouse of the
contractor utilized for the production or storage of the I' manufacturers products shall be considered as the
factory or plant and warehouse of the manufacturer.

8. All sales made by the factory, project office, plant or plantation located in this municipality shall be
recorded in the branch or sales office which is similarly located herein, and shall be taxable by this
municipality. In case there is no branch or sales office or warehouse in this municipality, but the principal
office is located therein, the sales made in the dais factory shall be taxable by this municipality along with
the sales made in the principal office.

(c) Port of Loading - the city or municipality where the port of loading is located shall not levy and collect the
tax imposable under Article A, Chapter 2 of this Ordinance unless the exporter maintain in said city or
13
municipality its principal office, a branch, sales office, warehouse, factory, plant or plantation in which case
the foregoing rule on the matter shall apply accordingly.

(d) Route Sales - sales made by route trucks, vans or vehicles in this municipality where a manufacturer,
producer, wholesaler, maintains a branch or sales office or warehouse shall be recorded in the branch or
sales office or warehouse and shall been taxed herein.
This municipality shall tax the sales of the products withdrawn by route trucks from, the branch, sales office
or warehouse located herein but sold in another locality.

Article E. Payment of Business Taxes

Section 2E.01. Payment of Business Taxes.

(a) The taxes imposed under Chapter II of this Ordinance shall be payable for every separate or distinct
establishment or place where the business subject to the tax is conducted and one line of business does
not become exempt by being conducted with some other businesses for which such tax has been paid. The
tax on a business must be paid by the person conducting the same.
The conduct or operation of two or more related businesses provided for under Chapter II of this Code any
one person, natural or juridical, shall require the issuance of a separate permit or license to each business.
(b) In cases where a person conducts or operates two (2) or more of the businesses mentioned in Chapter
II of this Ordinance which are subject to the same rate of imposition, the tax shall be computed on the
combined total gross sales or receipts of the said two (2) or more related businesses.
(c) In cases where a person conducts or operates two (2) or more businesses mentioned in Section 2A.01
of this Ordinance which are subject to different rates of imposition, the taxable gross sales or receipts of
each business shall be reported independently and tax thereon shall be computed on the basis of the
pertinent schedule.

Section 2C.02. Accrual of Payment. Unless specifically provided in this Article, the taxes imposed herein
shall accrue on the first day of January of each year.

Section 2C.03. Time of Payment. The tax shall be paid once within the first twenty (20) days of January or
in quarterly installments within the first twenty (20) days of January, April, July, and October of each year.
The Sangguniang Bayan may, for a, justifiable reason or cause, extend the time for payment of such taxes
without surcharges or penalties, but only for a period not exceeding six (6) months.

Section 2C.04. Administrative Provisions.

(a) Requirement. Any person who shall establish, operate or conduct any business, trade, or activity
mentioned in this Chapter in this municipality shall first obtain a Mayor's Permit and pay the fee therefore
and the business tax imposed under the pertinent Article.

(b) Issuance and Posting of Official Receipt. The Municipal Treasurer shall issue an official receipt upon
payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer of any
requirement imposed by the different departments of this municipality. Every person issued an official
receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view
at the place of business or undertaking. If the individual has no fixed place of business or office, he shall
keep the official receipt in his person. The receipt shall be produced upon demand by the Municipal Mayor,
Municipal Treasurer, or their duly authorized representatives.

(c) Invoices or Receipts. All persons subject to the taxes on business shall, for each sales transfer of
merchandise or goods, or for services rendered, valued at Twenty-Five Pesos (P 25.00) 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 styles, if any, and business address. The original of each sales invoice or
receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the
person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices
issued pursuant to the requirement of the Bureau of Internal Revenue for determination of national internal
revenue taxes shall be sufficient for purposes of this Code.

(d) Sworn Statement of Gross Receipts or Sales. Operators of business subject to the taxes on
business shall submit a sworn statement of the capital investment before the start of their business
operations and upon application for a Mayor's permit to operate the business. Upon payment of the tax
levied in this Chapter, any person engaged in business subject to the business tax paid 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
14
taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have
a book of accounts, records or subsidiaries for his business, the Municipal Treasurer or his authorized
representatives may verify or assess I the gross sales or receipts of the taxpayer under the best available
evidence upon which the tax may be based.

(e) Submission of Certified Income Tax Return Copy. All persons who are granted a permit to conduct an
activity or business and who are liable to pay the business tax provided in this Code shall submit a certified
photocopy of their income tax returns (ITR) on or before April 30 of each year. The deficiency in the
business tax arising out of the difference in gross receipts or sales declared in the application for Mayor's
Permit/ Declaration of gross sales or receipts and the gross receipts or sales declared in the ITR shall be
payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding
to the two percent (2%) per month from January to May. Payments of the deficiency tax made after May 20
shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month
counted from January up to the month payment is made.

(f) Issuance of Certification. The Municipal Treasurer may, upon presentation or satisfactory proof that the
original receipt has been lost, stolen or destroyed, issue a certification to the effect that the business tax has
been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of One
Hundred Pesos (P100.00).

(g) Transfer of Business to Other Location. Any business for which a municipal business tax has been paid
by the person conducting it may be transferred and continued in any other place within the territorial limits of
this municipality without payment of additional tax during the period for which the payment of the tax was
made.

(h) Retirement of Business.

(1) Any person natural or juridical, subject to the tax on business under Article A, Chapter 11 of this
Ordinance shall, upon termination of the business, submit a sworn statement of the gross sales or receipts
for the current calendar year within thirty (30) days following the closure. Any tax first be paid before any
business or undertaking is fully terminated.
For the purposes hereof, termination shall mean that business operations are stopped completely. Any
change in ownership, management and/or name of the business shall not constitute termination as herein
contemplated. Unless stated otherwise, assumption of the business by any new owner or manager or re-
registration of the same business under a new name will only be considered by the LGU concerned for
record purposes in the course of the renewal of the permit or license to operate the business.
The Municipal Treasurer shall see to it that the payment of taxes of a business is not avoided by simulating
the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly
followed:
(a) The Municipal Treasurer shall assign every application for the termination or retirement of business to an
inspector in his office who shall go to address of the business on record to verify if it really not operating. If
the inspector finds that the business is simply placed under a new name, manager and/or new owner, the
Municipal Treasurer shall recommend to the Municipal Mayor the disapproval of the application of the
termination or retirement of said business;
(b) Accordingly, the business continues to become liable for the payment of all taxes, fees, and charges
imposed thereon under existing local tax ordinance; and
(c) In addition, in the case of a new owner to whom the business was transferred by sale or other form of
conveyance, said new owner shall be liable to pay the tax or fee for the business and shall secure a new
Mayor's permit therefor.

(2) In case it is found that the retirement or, termination of the business is legitimate and the tax paid during
the current year be less than the tax due for the current year based on the gross sales or receipts, the
difference in the amount of the tax shall be paid before the business is considered officially retired or
terminated.

(3) The permit issued to a business retiring or terminating its operation shall be surrendered to the Local
Treasurer who shall forthwith cancel the same and record such cancellation in his books.
(i) Death of Licensee. When any individual paying a business tax dies, and the business is continued by a
person interested in his estate, no additional payment shall be required for the residue of the term for which
the tax was paid.

Article F. Presumptive Income Level

Section 2F.01. Presumptive Income Level.

15
For every tax period, the Treasurer’s Office shall prepare a stratified schedule of "presumptive income level"
to approximate the gross receipt of each business classification and shall be submitted to the Sangguniang
Bayan for information and reference. It must be updated annually.

Section 2F.02. The Presumptive Income Level (PIL) of gross receipts shall be used to
validate the gross receipts declared by taxpayers and/or for establishing the taxable gross receipts where
no valid data is otherwise available.

Article G.
TAX ON ADVERTISEMENTS

Section 2G.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

(a) Billboards or signboards for advertisement

of a business, per square meter or fraction thereof:
Single face P 36.00
Double face 72.00

(b) Billboards or signboards for professionals,

per square meter or fraction thereof 36.00

© Billboards, sign or advertisement for

business or profession painted on any
building or structure or otherwise
separated or detached there from,
per square meter of fraction thereof 36.00

(d) Advertisements for business or profession

by means of slides in movies payable by
owners of movie houses or television
stations concerned 242.00

(e) In addition to the taxes provided above

under item (a) to (c) inclusive, for the
use of electric or neon lights in billboards,
per square meter or fraction thereof 181.50

(f). Mass display of signs:

From 100 to 250 display signs 726.00
From 251 to 500 display signs 1,089.00
From 501 to 750 display signs 1,452.00
From 751 to 1,000 display signs 1,815.00
From 1,001 or more display signs 2,178.00

(g). Advertisements by means of vehicles,

balloons, kites, etc.:
Per day, or fraction thereof 48.00
Per week, or fraction thereof 181.50
Per month, or fraction thereof 363.00

Section 2G.02 - Exemption. - Signs, signboards, billboards of 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 2G.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.

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Section 2G.04- 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 due.

Section 2G.05- Interest on 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 2G.06- Administrative Provisions. Any person desiring to display sign, signboards, billboards or
advertisements shall file a written application on the required form and submit the necessary plans and descriptions
of the advertisements, sign, and signboard to the Municipal Mayor. The Municipal Treasurer, based on the permit
issued by the Municipal Mayor shall collect the tax before the advertisement, sign, signboard or billboard is displayed.

Section 2G.07- Penalty. Any violation of the provision of this article be punished by a fine of not less than One
Thousand Pesos (P1,000.00) but not exceeding Two Thousand Five Hundred Pesos (P2,500.00) pesos or
imprisonment of not less than One (1) month not exceeding Six (6) months, or both in the discretion of the
court, or should there be a compromise agreement reached between the Municipality and the violator, a fine of
not less than One Thousand Pesos (P1,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) shall be
paid to the Office of the Municipal Treasurer.

CHAPTER III. PERMIT AND REGULATORY FEES

Article A. Mayor's Permit Fee on Business

Section 3A.01. Mayor's Permit. All persons are required to obtain a Mayor's Permit for the privilege of
conducting business within the municipality.

Section 3A.02. Imposition of Fee. There shall be collected an annual fee for the issuance of a Mayor's
Permit to operate a business, pursue an occupation or calling, undertake an activity within the municipality.
The permit fee is payable for every distinct or separate business or place where the business or trade is
conducted. One line of business of trade does not become exempt by being conducted with some other
business of trade for which the permit fee has been obtained and the corresponding fee paid for.
For purpose of the Mayor's Permit Fee, the following Philippine categories of business size is hereby
adopted:

Enterprise Scale Asset Limit Work Force

Micro Industry P150,000.00 and below No Specific No. of Worker
Cottage Industries Above P150,000.00 to P1.5M Less than 10
Small-Scale Industries P1.5 to P15.M 10 — 99
Medium-Sale Industries P15 to P60M 100 — 199
Large-Scale Industries Above P60M 200 or more

The permit fee shall either be based on asset size or number of worker, whichever will yield the higher fee.

a) On the following business

MI CI SSI MSI LSI

Micro Cottage Small Medium Large scale
scale scale
[Link] business subject to graduated Fixed taxes P200.00 P500.00 P1,000.00 P1,500.00 P2,000.00

[Link] manufacturers/Importers/Producers :
[Link], salted fish or dried fish 200.00 500 1000 1500 2000
2.2. Bakery:
a) Mechanized 1,000.00 1200 1500 1800 2500
b). Manual with ordinary oven 400.00 500 700 900 1100

17
 2.3. Bed and/or mattresses:
a). Mechanized 400.00 500 700 1200 2500
b). Manual 200.00 300 500 1000 1500
2.4 Bottles/Bottling Plant 300.00 500 1000 1500 2500
2.5 Boxes 150.00 400 700 1000 1500
2.6 Candles 150.00 250 500 750 1000
2.7 Canned Goods 400.00 500 1000 1500 2000
2.8 Clothes and Garments 400.00 500 1000 1500 2000
2.9 Coconut Oil:
a). With more than 5 expellers 200.00 300 500 1000 1200
b). With less than 5 expellers 150.00 250 500 1000 1500
2.10 Confectionery and candies 250.00 500 700 1000 1500
2.11 Concrete and hollow blocks 1400.00 2000 2200 2500 3000
2.12 Copra meal 200.00 400 700 1000 1500
2.13 Edible and vegetables oils 200.00 250 400 500 1000
2.14 Galvanized iron sheets and aluminum
containers 300.00 500 1000 1200 1500
2.15 Home Industries and Furnitures 1000.00 1200 1500 1700 2000
2.16 Ice, ice cream and frozen delights 400.00 700 1000 1200 1500
2.17 Soap and cosmetics 200.00 400 700 1000 1500
2.18 Steel and iron products 200.00 400 700 1000 1500
2.19 Repackers 150.00 250 400 700 1000
2.20 Rectifiers, brewers and distillers 500.00 700 1000 1200 1500
2.21 Wines, liquors and distilled spirits
compounders 500.00 700 1000 1200 1500
2.22 Other manufacturers, assemblers, repackers
and processors not mentioned above
400.00 700 1000 1200 1500

[Link] Contractors/Service establishments

3.1 Accounting service 300.00 580 70 1000 1500
3.2 Advertising agencies 200.00 400 0 1000 1500
Arrastre service 400.00 700 700 1200 1500
Assaying laboratories 200.00 400 1000 1000 1500
Barber shops: 700

a). With three chairs or less 150.00 250 700 1000

b). With more than three chairs 160.00 250 500 700 1000
c). Roving/ambulant barbers 100.00 200 500 500 750
d). Double the fees in (a) and (b) for air 300
conditioned shops

Battery charging shops 200.00 400 1000 1200

700

Beauty Parlors:

a). With equipments 300.00 500 1000 1200

b). Manual 150.00 250 700 700 1000
400
Belt and buckle shops 150.00 250 700 1000
400
Blacksmiths:

a). Manual 150.00 250 700 1000

b). Mechanized 200.00 400 400 1000 1200
700
Booking office for film exchanged 200.00 400 1000 1200
Breeding of gamecocks 200.00 400 700 1000 1200
18
Breeding of race horses 300.00 500 700 1200 1400
Brokerage 200.00 400 800 1000 1200
Business agents 200.00 400 700 1000 1200
Business management services 200.00 400 700 1000 1200
Carpentry shops 150.00 250 700 700 1000
Cinematographic film owners, lessors or 400
distributors, video tape coverage service 400.00 700 1200 1500
1000
Collecting agencies just like microfinance 200.00 400 1000 1200
Commercial or immigration brokers 300.00 500 700 1200 1400
Construction and/or immigration brokers: 800
a). Motor vehicles, body building 400.00 700 1200 1500
b). Bicycles and tricycles 300.00 500 1000 1200 1400
c). Animal drawn carts 150.00 250 800 400 700
300
400.00 700 1200 1500
3.21 Drafting and architectural Services 150.00 250 1000 700 1000
3.22 Dyeing establishment 400.00 700 400 1200 1500
3.23 Employment agencies 200.00 400 1000 1000 1200
3.24 Escort services 1000.00 1500 700 3000 4500
3.25 Funeral services parlors 200.00 400 2000 1000 1200
3.26 Furniture repair shops 200.00 400 700 1000 1200
3.27 Garages 700
3.28 General engineering, general building
and specialty contractors filling, demolition 1000.00 1500 3000 4500
relocation 2000

3.29 Goldsmiths and silversmiths 200.00 400 1000 1200

3.30 Hemp-grading establishments 200.00 400 700 1000 1200
3.31 House and/or sign painters 150.00 250 700 700 1000
3.32 Ice and cold storage 200.00 400 400 1000 1200
3.33 Indentor or indent services 200.00 400 700 1000 1200
3.34 Janitorial services 200.00 400 700 1000 1200
3.35 Judo-Karate schools 200.00 400 700 1000 1200
3.36 Key smiths 150.00 250 700 700 1000
3.37 Lathe machine shops 200.00 400 400 1000 1200
700
Laundry shops:
Manual 200.00 400 1000 1200
Steam 400.00 700 700 1200 1500
1000

Legal and other professional services 300.00 500 1500 2000

Lumberyards 600.00 1000 1000 2000 3000
Message or therapeutic clinic 200.00 400 1500 1000 1200
Meteography services 200.00 400 700 1000 1200
Medical and dental clinic 1000.00 1200 700 1800 2000
Messengerial services 200.00 400 1500 1000 1200
Milling service (Bokbokan) 200.00 400 700 1000 1200
Mining service 400.00 700 700 1500 2000
Painting shops 200.00 400 1000 1000 1200
Parking lots: 700
One hectare or less 200.00 400 1000 1200
More than one hectare 400.00 700 700 1200 1500
Pedicab operators or proprietors 160.00 300 1000 700 1000
Perma press – per unit 160.00 300 400 700 1000
Persons engaged in the installation or 400
distribution of:
Water system 400.00 700 1200 1500
Gas or bio-gas system 150.00 300 1000 700 1000
Electric light, heat and power: 400
c.1 Installation: 400.00 700 1200 1500
c.2 Distribution: 200.00 400 1000 1000 1200
19
 Capacity in kilowatts: 700
- Less than 10,000 kilowatts 150.00 300 700 1000
-10,000 or more but less than 20,000 200.00 400 400 1000 1200
- 20,000 or more but less than 50,000 400.00 700 700 1200 1500
- 50,000 or more but less than 100,000 1000.00 2000 1000 4000 5000
-For every 50,000 or fraction thereof in 3000
excess of 100,000 up to 1 million 600.00 800 1200 1400
-For every 50,000 or fraction thereof in 1000
excess of 100,000 up to 1 million 400.00 600 1000 1200
800
Sound system service 600.00 800 1200 1500
Ordinary sound and light system 1000.00 1500 1000 2500 3000
Stereo-quadrosonic sounds and disco lights 2000.00 2500 2000 3500 4000
3.52 Photographic studios: 3000
a) With gallery and photo enlarger 1000.00 1500 2500 3000
b) With gallery without photo enlarger 2000
c) Developing center 600.00 800 1200 1500
d) Roving photographer 200.00 400 1000 1000 1500
3.53 Photostatic white and blue printing 200.00 400 700 1000 1200
3.54 Plastic lamination 200.00 400 700 1000 1200
3.55 Private hospitals 150.00 300 700 700 1000
3.56 Promotional services 1000.00 1500 400 2500 3000
3.57 Proprietors or operators of heavy 200.00 400 2500 1000 1200
equipment for hire 700
3.58 Proprietors of smelting plate 600.00 800 1200 1500
3.59 Proprietors of engraving and plating 200.00 400 1000 1000 1200
plants 700
200.00 400 1000 1200
700
3.60 Public warehouse and bodegas
3.61 Purchasing agencies 400.00 700 1200 1500
3.62 Recapping plant 200.00 400 1000 1000 1200
3.63 Recopying and duplicating services 200.00 400 700 1000 1200
a) Xerox copying 700
b) Mimeographing and typing service 200.00 400 1000 1200
c) Scanner 700
3.64 Renting of equipments 200.00 400 1000 1200
a) Office equipments and furniture 200.00 400 700 1000 1200
b) Bicycles, tricycles and skates 700
c) Trucks and automobiles 150.00 200 700 1000
d) Heavy equipments 150.00 200 400 700 1000
e) Agriculture implements and tools 500.00 800 400 1500 2000
f) Diving, skiing and other athletic 500.00 800 1000 1500 2000
equipment 1000
3.65 Repairs shops for motor vehicles and 200.00 400 1000 1200
engines: 700
a) With shop area of more than 1,000 sq. m 200.00 400 1000 1200
b) With shop area of 500 sq. meter or more 700
but less than 1,000 sq. m
c) With shop area of less than 500 sq. meters
d) Welding shop: 400.00 700 1200 1500
d.1 Electric welding 1000
d.2 Acetylene welding 200.00 400 1000 1200
d.3 Soldering 700
3.66 Repair services: 150.00 300 700 1000
a) Electronic equipments 500
b) Household appliances 150.00 300 700 1000
c) Radios and amplifiers 150.00 300 500 700 1000
3.67 Roasting of pigs and fowls 150.00 300 500 700 1000
3.68 Sawmills: 500
a) Fixed establishments 200.00 400 1000 1200
b) Chainsaw operators per unit: 150.00 300 700 700 1000
b.1 With blade of more than 24 inches 150.00 300 500 700 1000
b.2 With blade of more than 12 inches 150.00 300 500 700 1000
20
but less than 24 inches 500
b.3 With blade of 12 inches or less 200.00 400 1000 1200
3.69 Sculptor shops 700
3.70 Service stations washing, greasing,
lubricating 300.00 500 1000 1200
700
Shoe repair shop/shine service: 200.00 400 1000 1200
-manual 150.00 300 700 700 1000
-mechanized 150.00 300 500 700 1000
-shine service/stand 500
200.00 400 1000 1200
Shops for planning, surfacing or recutting of 700
lumber
Shops for shearing animals 150.00 300 700 1000
Slendering or body saloons 400.00 700 500 1200 1500
Stables 150.00 300 1000 700 1000
Stevedoring services 500
Tailor or dress shops:
-With more than three sewing machines 200.00 400 1000 1200
-With three or less sewing machines 150.00 300 700 700 1000
Tinsmiths: 200.00 400 500 1000 1200
Mechanized 200.00 400 700 1000 1200
Manual 200.00 400 700 1000 1200
Transportation terminals not owned by bus 700
operator 300.00 500 1100 1300
Upholstery shop and/or wood carving 200.00 400 800 1000 1200
Vaciador and grinding shops or gristmills 500
Vocational, driving, and IBM schools 200.00 400 1000 1200
Vulcanizing shops 150.00 300 700 800 1000
Warehousing, forwarding services 500
Watch repair center shops: 200.00 400 1000 1200
-Manual 200.00 400 700 1000 1200
-Mechanized 150.00 300 500 800 1000
200.00 400 700 1000 1200
150.00 300 700 800 1000
200.00 400 500 1000 1200
700
150.00 300 800 1000
200.00 400 500 1000 1200
700

4. On Wholesalers/Retailers/Dealers or
Distributors:

4.1 Agricultural products

(Chemicals, fertilizers, feeds) 1000.00 2000 3000 4000 5000

4.2 Auto parts 800.00 1000 2200 3000 3800

4.3 Drugs and cosmetics 1000.00 2000 3000 4000 5000

4.4 Dry goods, clothes and textiles 500.00 1000 1500 2000 2500
4.5 General Merchandise:
a). Sari-Sari 200.00 400 600 800 1000
b). Inside the public markets
b.1 Vegetables 200.00 300 400 500 600
b.2 Dried Fish 200.00 300 400 500 600
b.3 Fruits and Candies 200.00 300 400 500 600
b.4 Dry goods 200.00 300 400 500 600
b.5 Bread and groceries 200.00 300 400 500 600

4.6 Glass wares 200.00 300 400 500 6000

4.7 Groceries 200.00 300 400 500 6000
21
 4.8 Pawnshop & jewelries 2500.00 3000 3500 4000 4500
4.9 Lumber/wood and construction
materials:
a). All kinds 1000.00 2000 3000 4000 5000
b). Coco lumber 600.00 800 1000 1200 1400
c). Bamboos and its products and nipa
shingles 400.00 600 800 1000 1200
4.10 Lubricating oils and oil, tires, batteries
and accessories by-product 200.00 400 600 800 1000
4.11 Liquefied Petroleum Gas(LPG) 200.00 400 600 800 1000
4.12 Kerosene, diesel and gasoline with
filling station per pump:
a). Aviation Gasoline 400.00 600 800 1000 1200
b). Special Gasoline 300.00 500 700 900 1100
c). Regular Gasoline 200.00 400 600 800 1000
d). Diesel 200.00 400 600 800 1000
e). Kerosene 200.00 400 600 800 1000
4.13 Vendors, buyers and dealers:
a). Chickens, fowls and eggs 150.00 200 250 300 400
b). Fish vendors(with fixed stalls) 150.00 200 250 300 400
c). Fish vendors (ambulant) 150.00 200 250 300 400
d). Fruits, spices and vegetables 150.00 200 250 300 400
e). Hogs 200.00 300 400 500 600
f). Large cattle and other livestock 480.00 580 680 780 880
g). Meat, fresh and preserved 150.00 200 250 300 400
h). Plants and flowers 150.00 200 250 300 400
4.14 Other retailers, wholesalers, dealers
and distributors not mentioned above 150.00 200 250 300 400

5. On Transloading Operators

6. Other Business

7. On Banks and other Financial Institutions

7.1 Finance and Investment companies 2000.00 2500 3000 3500 4000
7.2 Commercial banks 2000.00 2500 3000 3500 4000
7.3 Savings Banks 2000.00 2500 3000 3500 4000
7.4 Rural Banks 2000.00 2500 3000 3500 4000
8. On Other Financial Institutions
Small 1000.00 2000 3000 4000 5000
Medium 3000.00 4000 5000 6000 7000
Large 5000.00 6000 7000 8000 9000
9. On Exporters and on manufacturers, millers,
producers, wholesalers and distributors.
9.1 On rice and corn:
a). Palay, corn and other grains
buyer/dealer
b). Rice and corn wholesalers 400.00 800 1200 1600 2000
c). Rice and corns retailers 600.00 1200 1800 2400 3000
300.00 500 700 900 1100
10. On cafes, cafeterias, and other cafeterias:
10.1 Cafes and cafeterias
10.2 Ice cream and other refreshment
parlors 150.00 200 250 300 350
10.3 Carinderias and food caterers
10.4 Restaurants 200.00 400 600 800 1000
10.5 Soda fountain bars 400.00 600 800 1000 1200
10.6 Food stands for puto, popcorn, 500.00 1000 1500 2000 2500
peanuts and other cooked foods 200.00 400 600 800 1000
10.7 Gulaman, buko juice stands
150.00 200 250 300 350
11. On hotels and motels: 150.00 200 250 300 350
11.1 Hotels

22
 11.2 Motels/inns/pension house 400.00 800 1200 1600 2000

11.3 Hotels, three star up 300.00 500 700 900 1100

11.4 Motels, three star up 1000.00 1500 2000 2500 3000

12. On privately-owned public markets 1000.00 2000 3000 4000 5000

13. On real estate dealers: 400.00 800 1200 1600 2000

13.1 Subdivision operators

13.2 Lessors of real estate
13.3 Real estate dealers 400.00 800 1200 1600 2000
200.00 400 600 800 1000
500.00 1000 1500 2000 2500
14. On privately-owned cemeteries and
memorial parks:

14.1 Commercial
14.2 Family use
15. On lodging houses 500.00 1000 1500 2000 2500
16. On boarding houses 200.00 400 600 800 1000
17. On Operators of rice and corn mills: 200.00 400 600 800 1000
17.1 Corn mill, per 100 cavan capacity 200.00 400 600 800 1000
per 12 hours
17.2 Rice mill per 100 cavan capacity
per 12 hours 200.00 400 600 800 1000
17.3 Rice and corn mill , per 100
cavan capacity per 12 hours 300.00 500 700 900 1100

18. On peddlers, and Mobile traders 400.00 600 800 1000 1200
18.1 Peddlers using motorized tricycles
18. 2 Peddlers using vehicles
18.3 Peddlers using bicycles pedicabs 200.00 300 400 500 600
and tricycles 500.00 700 900 1100 1300
18. 4 Other peddlers and hawkers 150.00 200 250 300 350

150.00 200 250 300 350

b) On business subject to two per cent tax

MI CI SSI MSI LSI

Micro Cottage Small Medium Large
scale scale scale
1. On money shops, financing and
insurance establishment:
1. 1 Money shop 400.00 800 1200 1600 2000
1. 2 Lending investors 400.00 800 1200 1600 2000
1. 3 Insurance companies 600.00 1200 1800 2400 3000

2. On amusement place or amusement devices:

2.1. Billiard or pool hall:

a). First table 200.00 250 300 350 400
b). For every additional table 150.00 200 250 300 350
2.2. Bowling alley:
a). Automatic 400.00 600 800 1000 1200
b). Non-automatic 300.00 350 400 450 500

23
 2.3. Circus, carnival or the like ( First ten
days) 400.00 800 1200 1600 2000
2.4. Merry-go-round, rolling coaster
ferries wheel, swing, shooting gallery, and other
similar contrivance for each contrivance 200.00 400 600 800 1000

Boxing stadium 1200.00 1800 2400 3000 3000

Boxing contest, per night 400.00 800 1200 1600 2000
Cockpit 2,000.00 3000 4000 5000 6000
Race track 2,000.00 3000 4000 5000 6000
Theaters and cinema houses:
Theaters and cinema houses 500.00 1000 1500 2000 2500
Itinerant operator 150.00 300 350 400 450
Video house or mini theater 300.00 600 900 1200 1500

3. On amusement devices:

Each jukebox machine 300.00 600 900 1200 1500

Each video tape machine or player 200.00 400 600 800 1000

On private detective agency 500.00 700 900 1100 1300

On golf links 2000.00 3000 4000 5000 6000

Section 3A.03. Another set of Mayor's Permit Fees are imposed for the so-called "sin" goods and activities.
Because of the "social dimensions" involved, it is justifiable to fix higher rates of permit fees. Included in this
class of businesses are:

Amount of Fee
Retail Dealers in Foreign Liquors P 1,000.00
Retail Dealers in Domestic Liquors 500.00
Retailers of Distilled Spirits 500.00
Retailers of Fermented Liquors 500.00
Liquor Dealers 2,500.00
Tobacco Dealer 1,000.00
Retail Dealers of Manufactured Tobacco 200.00
Amusement Places 5,000.00

Section 3A.04- There shall be collected a regulatory and inspection fee on the following:
Per Annum
(a). Cafe and cafeteria P 400.00
(b). Ice cream and other refreshment
parlors and soda fountain bars 400.00
(c). Carenderia 400.00
(d). Restaurants 400.00
(e). Food Caterers 400.00
(f). Sari-Sari Store 400.00
(F-1) Rolling Store 400.00
(F-2) On Privately-owned public market 1,000.00
(F-3) On real estate dealers, subdivision
lessors of real estate 1,000.00
(F-4) On private cemeteries and
memorial parks 1,000.00
(F-5) On boarding houses 400.00

24
 (F-6) On the business of dealers
and retailers of fermented liquors
distilled spirits, wines and tuba.
a. Dealers/distributors/retailers of
a. a. Imported wines 800.00
a. b. domestic wines 400.00
a. c. Fermented liquors/beer 400.00
a. d. tuba and the like 200.00
(F-7) On tobacco dealers
Retail leaf tobacco dealers 200.00
Wholesale leaf tobacco dealers 400.00
Retail manufactured tobacco
dealers (cigars & cigarettes) 500.00
(F-8) On amusement places:
Day and Night club 1,000.00
Day club and night club 500.00
Cocktail lounge or bar 500.00
Bathhouse or swimming pool, resort
and other similar places 600.00
Skating rink 1,000.00
Billiard and pool hall 500.00
Bowling Alley 1,000.00
Circus, carnival or the likes 1,000.00
Merry-go-round, roller coaster,
ferries wheel, and other similar
contrivances 1,000.00
Shooting gallery and other
contrivances for recreation 400.00

Vaudevilles and show 200.00

Boxing Stadium 1,000.00
Boxing Contest 1,000.00
Cockpit 1,000.00
Plus: Soltada Fees per cockfight
Derby cockfight 50.00
Ordinary cockfight 30.00
Race track 1,000.00
Theaters and Cinema houses:
Video houses operators Fixed 1,000.00
Traveling Video shows 400.00
Theaters: Non-aircon 400.00
Aircon 600.00

(F-9) On amusement devices:

Operators of jukebox machines 176.00
Sing-a long 176.00

(F-10) On common carriers

Motorized Tricycles 176.00
Pedicabs 176.00
(F-11) On golf links 880.00
(F-12) On any business establishment not otherwise specified in the preceding paragraphs - Two
Hundred Pesos (P200.00) per annum.
(g.) Livestock buyers 160.00
(h.) Panting 160.00
(i.) Butcher 160.00
(j.) Pakyaw 160.00

Section 3A.05- Time of Payment.

The Regulatory and Inspection fee imposed herein shall be due and payable upon the opening and
start of the business operation of the business establishment concerned, and within the first twenty (20)
days of January of every year of operation thereof.

25
Section 3A.06- Surcharge for Late Payment. - Failure to pay the fee prescribed in this Article within the time
required shall subject the payor to a surcharge of twenty five percent (25%) of the original amount of the fee
due, such surcharge to be paid at the same time and in the manner as the fee due.

Section 3A.07- Administrative Provisions.

The Municipal Treasurer shall keep a registry of all business establishment within the
Municipality of Janiuay, which shall include the following:

1. Name of business establishment/style

2. Specific location/site
3. Nature of business
4. Name and address of owner/operator
5. Track record and such pertinent information data needed for proper regulation and inspection
thereof.

The Municipal Administrator, in collaboration with the Municipal Treasurer, and other local department
office heads, shall facilitate the periodic inspection of all business establishments through out the
Municipality of Janiuay, as often as possible, and make such recommendation as may be for the best
interest and welfare of the municipality.

Section 3A.08- Penalty. - Any violation of the provisions of this Article shall be punished by a fine of not less
than Two Hundred Pesos (200.00) but not more than Two Thousand Five Hundred Pesos (P2,500.00) or
imprisonment of not less than Ten (10) days nor more than Twenty (20) days, or both fine and
imprisonment at the discretion of the Court. Should there be a compromise agreement reached between the
Municipality and the violators, a fine of not less Two Hundred Pesos (P200.00) nor more than Two
Thousand Five Hundred Pesos (P2, 500.00) shall be paid to the Office of the Municipal Treasurer.

Section 3A.09. Time and Manner of Payment. The fee for the issuance of a Mayor's Permit shall be paid
to the Municipal Treasurer upon application before any business or undertaking can be lawfully begun or
pursued and within the first twenty (20) days of January of each year in case of renewal thereof.
For a newly-started business or activity that starts to operate after January 20, the fee shall be reckoned
from the beginning of the calendar quarter. When the business or activity is abandoned, the fee shall not be
exacted for a period longer than the end of the calendar quarter. if the fee has been paid for a period longer
than the current quarter and the business activity is abandoned, no refund of the fee corresponding to the
unexpired\ quarter or quarters shall be made.

Section 3A.10. Administrative Provisions.

(a) Supervision and control over establishments and places. The Municipal Mayor shall supervise
and regulate all establishments and places where business is conducted. He shall prescribe rules and
regulations as may be necessary to maintain' peaceful, healthy, and sanitary conditions in the municipality.
(b) Application for Mayor's Permit: False Statement. An application for a Mayor’s Permit shall be
filed with the Office of the Municipal Mayor. The form for the purpose shall be issued by the same Office and
shall set forth the requisite information including the name and residence of the applicant, the description of
business or undertaking that is to be conducted, and such other data or information as may be required.

1. For a newly-started business

a. Location sketch of the new business

b. Department of Trade and Industry (DTI) Registration Certificate with Approved Application Forms,
in case of single proprietorship.
c. Securities and Exchange Commission (SEC) Registration and Articles of Incorporation and By-
Laws, in case of partnership or corporation
d. A certificate attesting to the tax exemption if the business is exempt
e. Certification from the officer in charge of the zoning that the location of the new business is in
accordance with zoning regulations
f. Tax clearance showing that the applicant has paid his tax obligations to
the municipality.
g. Barangay clearance/Barangay business clearance proof of filing (in case of non-issuance of
barangay clearance within seven (7) working days from date of filing a Mayor's Permit ) may be
issued to the applicant
26
 h. Three (3) passport size picture of the owner or operator or in cases of a partnership or corporation
the picture of the senior or managing partners and that of the President or General Manager
I. Health certificate for all food handlers, and those required under Chapter IV, Art. D of this
Revenue Code
j. Community Tax Certificate
k. Contract of Lease, if leasing
l. BIR Registration Certificate
m. Certificate of Social Acceptance (Barangay Resolution)
n. Fire clearance
o. Sanitary Permit
p. Police clearance

2. For renewal of existing business permits" previous year's Mayor's permit

a. Previous year’s Mayor’s permit
b. Copies of the annual or quarterly tax payments
c. Copies of all receipts showing payment of all regulatory fees as provided
for in this code.
d. Certificate of tax exemption from local taxes or fees, if exempts.
e. Audited Financial Statements prescribed by the Bureau of Internal
Revenue for the next preceding year
f. BIR Registration Certificate
g. Barangay Clearance
h. Declaration of previous year's gross sales/receipts
Upon submission of the application, it shall be the duty of the proper authorities to verify if other municipal
requirements regarding the operation of the business or activity such as sanitary requirements, installation
of power and light requirements, as well other safety requirements are complied with. The permit to operate
shall be issued only upon compliance with such safety requirements and after the payment of the
corresponding inspection fees and other impositions required by this Revenue Code and other municipal tax
ordinances.
Any false statement deliberately made by the applicant shall constitute sufficient ground for denying or
revoking the permit issued by the Mayor, and the applicant of licensee may be prosecuted in accordance
with the penalties provided in this Article:
A Mayor's Permit shall not be issued to:
(1) Any person who previously violated an ordinance or regulation governing permits granted;
(2) Any person whose business establishment or undertaking does not conform with zoning regulations, and
safety, health and other requirements of the municipality;
(3) Any person who has unsettled tax obligation, debt or other liability to the local government of Janiuay,
Iloilo.
(4) Any person who is disqualified under any provision of law or ordinance to establish or operate the
business applied for
Likewise, a Mayor's permit shall be denied to any person or applicant for a business who declares an
amount of gross sales or receipts that are manifestly below industry standards or the Presumptive Income
Level of gross sales or receipts as established in the municipality for the same or a closely similar type of
activity or business.

(c) Issuance of Permit; Contents of Permit. Upon approval of the application of a Mayor's Permit, two
(2) copies of the application duly signed by the Municipal Mayor shall be returned to the applicant. One (1)
copy shall be presented to the Municipal Treasurer as basis for the collection of the Mayor's Permit fee and
the corresponding business tax.
The Mayor's Permit shall be issued by the Municipal Mayor upon presentation of the receipt for the payment
of the Mayor's Permit and the official receipt issued by the Municipal Treasurer for the payment of the
business tax.
Every permit issued by the Mayor shall show the name and residence of the applicant, his nationality and
marital status; nature of the organization, that is whether the business is a sole proprietorship, corporation
or partnership, etc.; location of the business; date of issue and expiration of the permit; and other
information as may be necessary.
The Municipality shall, upon presentation of satisfactory proof that the original of the permit has been lost,
stolen or destroyed, issue a duplicate of the permit upon the payment of One Hundred Pesos (P 100.00).
(d) Posting of Permit. Every permittee shall keep his permit conspicuously posted at all times in his
place of business or office or if he has no place of business or office, he shall keep the permit in his person.
The permit shall be immediately produced upon demand by the Municipal Mayor, the Municipal Treasurer or
any of their duly authorized representatives.
(e) Duration of Permit and Renewal. The Mayor's Permit shall be granted for a period of not more
than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance unless
27
revoked or surrendered earlier. Every permit shall cease to be in force upon revocation or surrender thereof.
The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing
validity only upon renewal thereof and payment of the corresponding fee
(f) Revocation of Permit. The Mayor's Permit may be revoked any of the following grounds:
1. When a person doing business under the provisions of this Revenue Code violates any of its provisions
2. When the person refuses to pay an indebtedness or liability to the municipality
3. When the person abuses his privilege to do business to the injury of the public moral or peace; or
4. 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
5. Such revocation shall operate to forfeit all sums which may have been paid in respect of said privilege, in
addition to the fines and imprisonment that may be imposed by the Court for violation of any provision of
this Ordinance governing the establishment and maintenance of business, and to prohibit the exercise of
the by the person whose privilege is revoked, until restore by the Sangguniang Bayan.

Section 3A.011. Rules and Regulations on Certain Establishments.

(a) On cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountain bars,
carinderia or food caterers. No owner of said establishments shall employ any cook or food dispenser
without a Food Handler's Certificate from the Municipal Health Officer, renewable every 12 months.
Establishments selling cooked and readily edible foods shall have them adequately covered and protected
from dust, flies and other insects, and shall follow strictly the rules and regulations on sanitation
promulgated by the Municipal Health Officer and existing laws or Ordinances.
(a) Sauna bath, massage, barber and beauty shops. Said shops shall not be allowed to operate with
masseurs, barbers, and beauticians without having secured the necessary corresponding medical certificate
from the Municipal Health Officer.

Article B. Fees for Sealing and Licensing of Weights and Measures

Section 3B.01. Implementing Agency. The Municipal Treasurer shall strictly enforce the provisions of the
Regulation of Practices Relative to Weights and Measures, as provided in Chapter II of the Consumer Act,
Republic Act No. 7394.
Section 3B.02. Sealing and Testing of Instruments of Weights and Measures. All instruments for
determining weights and measures in all consumer and consumer related transactions shall be tested,
calibrated and sealed every six (6) months by the official sealer who shall be Municipal Treasurer or his duly
authorized representative upon payment of fees required under this Article: Provided, That all instruments of
weights and measures shall continuously be inspected for compliance with the provisions of this Article.

Section 3B.03. Imposition of Fees. Every person before using instruments of weights and measures
within this municipality shall first have them sealed and licensed annually and pays therefore to the
Municipal Treasurer the following fees:
Amount of Fee
(a) For sealing linear metric measures:
-Not over one (1) meter P 100.00
-Measure over one (1) meter 200.00
(b) For sealing metric measures of capacity:
-Not over ten (10) liters 100.00
-Over ten (10) liters 200.00
(c) For sealing metric instruments of weights:
-With capacity of not more than 30 kg. 100.00
-With capacity of more than 30 kg.
But not more than 300 kg. 300.00
-With capacity of more than 300 kg.
But not more than 3,000 kg. 500.00
-With capacity of more than 3,000 kg. 1,000.00

(d) For sealing scale or balance with complete set of weights:

-For each scale or balances or other balances
with complete set of weights or use therewith 1,000.00

-for each extra weight 100.00

(f) For each and every re-testing and re-sealing of weights and measures instruments including
gasoline pumps outside the office upon request of the owner or operator, an additional service charge of
P100.00 for each instrument shall be collected.

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Section 3B.04. Payment of Fees and Surcharge. The fees herein imposed shall be paid and collected by
the Municipal Treasurer when the weights or measures instruments are sealed, before their use and
thereafter, on or before the anniversary date thereof.
The official receipt serving as license to use the instrument is valid for one (1) year from the date of sealing
unless such instrument becomes defective before the expiration period. Failure to have the instrument re-
tested and the corresponding fees therefor paid within the prescribed period shall subject the owner or user
to a surcharge of five hundred percent (500%) of the prescribed fees which shall no longer be subject to
interest.

Section 3B.05. Place of Payment. The fees herein levied shall be paid in the municipality where the
business is conducted by persons conducting their business therein. A peddler or itinerant vendor using only
one (1) instrument of weight or measure shall pay the fee in the municipality where he maintains his
residence.

Section 3B.06. Exemptions.

(a) All instruments for weights and measures used in government work of or maintained for public use
by any instrumentality of the government shall be tested and sealed free.
(b) Dealers of weights and measures instruments intended for sale.

Section 3B.07. Administrative Provisions.

(a) The official receipt for the fee issued for the sealing of a weight or measure shall serves as a license to
use such instrument for one year from the date of sealing, unless deterioration or damage renders the
weight or measure inaccurate within that period. The license shall expire on the day and the month of the
year following its original issuance. Such license shall be preserved by the owner and together with the
weight or measure covered by the license, shall be exhibited on demand by the Municipal Treasurer or his
deputies.
(b) The Municipal Treasurer is hereby required to keep full sets of secondary standards, which shall be
compared with the fundamental standards in the Department of Science and Technology annually. When
found to be sufficiently accurate, the secondary standards shall be distinguished by label, tag or seal and
shall be accompanied by a certificate showing the amount of its variation from the fundamental standards. If
the variation is of sufficient magnitude to impair the utility of instrument, it shall be destroyed at the
Department of Science and Technology.
(c) The Municipal Treasurer or his deputies shall conduct periodic physical inspection and test weights and
measures instruments within the locality.
(d) Instruments of weights and measures found to be defective and such defect is beyond repair shall
be confiscated in favor of the government and shall be destroyed by the Municipal Treasurer in the
presence of the Provincial Auditor or his representative.
(e) Duly calibrated “Timbangan ng Bayan” shall be provided by the LGU in strategic places of the public
market for the public to check and monitor the accuracy of weights of goods purchased in the public market.

Section 3B.08. Fraudulent Practices Relative to Weights and Measures

The following acts related to weights and measures are prohibited:
a) for any person other than the official sealer or his duly authorized representative to place an official tag,
seal, sticker, mark, stamp, brand or other characteristic sign used to indicate that such instrument of weight
and measure has officially been tested, calibrated, sealed or inspected;
b) for any person to imitate any seal, sticker, mark stamp, brand, tag or other characteristic design used to
indicate that such instrument of weight or measure has been officially tested, calibrated, sealed or
inspected;
c) for any person other than the official sealer or his duly authorized representative to alter in any way the
certificate or receipt given by the official sealer or his duly authorized representative as an
acknowledgement that the instrument for determining weight or measure has been fully rested, calibrated,
sealed or inspected;
d) for any person to make or knowingly sell or use any false or counterfeit seal, sticker, brand, stamp, tag,
certificate or license or any dye for printing or making the same or any characteristic sign used to indicate
that such instrument of weight or measure has been officially tested, calibrated, sealed or inspected;
e) for any person other than the official sealer or his duly authorized representative to alter the written or
printed figures, letters or symbols on any official seal, sticker, receipt, stamp, tag, certificate or license used
or issued;
f) for any person to use or reuse any restored, altered, expired, damaged stamp, tag certificate or license for
the, purpose of making it appear that the instrument of weight or measure has been tested, calibrated,
sealed or inspected;
g) for any person engaged in the buying and selling of consumer products or of furnishing services the
value of which is estimated by weight or measure to possess, use or maintain with intention to use any

29
scale, balance, weight or measure that has not been sealed or if previously sealed, the license therefore
has expired and has not been renewed in due time;
h) for any person to fraudulently alter any scale, balance, weight or measure after it is officially sealed;
i) for any person to knowingly use any false scale, balance, weight or measure, whether sealed or not;
j) for any person to fraudulently give short weight or measure in the making of a scale;
k) for any person, assuming to determine truly the weight or measure of any article brought or sold by
weight or measure, to fraudulently misrepresent the weight or measure thereof; or
I) for any person to procure the commission of any such offense abovementioned by another.
Instruments officially sealed at some previous time which have remained unaltered and accurate and the
seal or tag officially affixed therein remains intact and in the same position and condition in which it was
placed by the official sealer or his duly authorized representative shall, if presented for sealing, be sealed
promptly on demand by the official sealer or his duly authorized representative without penalty except a
surcharge equal to two (2) times the regular fee fixed by law for the sealing of an instrument of its class, this
surcharge to be collected and accounted for by the Municipal Treasurer in the same manner as the regular
fees for sealing such instruments.

Section 3B.09. Penalties

(a) Any person who shall violate the provisions of paragraphs (a) to (f) and paragraph (1) of Section 3K.06
shall, upon conviction, be subject to a fine of not less than Two hundred pesos (P200.00) but not more than
One thousand pesos (P1,000.00) or by imprisonment of not more than six (6) months, or both, upon the
discretion of the court.
(b) Any person who shall violate the provisions of paragraph of (g) of Section 3K.06 for the first time shall
be subject to fine of not less than Five hundred pesos (P500.00) or by imprisonment of not less than one (1)
month but not more than six (6) months, or both, upon the discretion of the court.
(c) The owner-possessor or user of instrument of weights and measure enumerated in paragraph (h) to (k)
of Section 3K.06 shall, upon conviction, be subject to a fine of not less than Three hundred pesos (P300 00)
or imprisonment not exceeding six (6) months, or both, upon the discretion of the court.

Article C. Building Permit

Section 3C.01. Imposition of Fee. There shall be collected from each applicant for a building permit fees
pursuant to National Building Code, as amended.

Basis of Assessment
Character of Occupancy or use of building/structure
Cost of Construction
Floor area
Height
Regardless of the type of construction, the cost of construction of any building/structure for the
purpose of assessing the corresponding fees shall be base on the following table:

Table II.G.1. On Fixed Cost of Construction per Sq. meter

LOCATION GROUP

All Cities and A,B,C,D,E,F,G,H,I F J

Municipalities
P 10,000.00 P 8,000.00 P 6,000.00

Construction/addition/renovation/alteration of buildings/structure under Group/s and Sub-Divisions

shall be assessed as follows:

a .Division A-1
Area in sq. meters Fee per sq. meter
Original complete construction up to [Link] …………………. P 2.00
ii. Additional/renovation/alteration up to [Link]
regardless of floor area of original construction………………. 2.40
iii. Above 20.00 sq. meters to 50 sq. meters…………………….. 3.40
iv. Above 50.00sq. meters to 100 sq. meters………………………..... 4.80
v. Above 100.00 sq. meters to 150 sq. meters…………………… 6.00
vi. Above 150 sq. meters……………………………………………. 7.20

Sample Computation for Building Fee for a 75.00 sq. meters floor area:

Floor Area = 75.00 sq. meters

30
Therefore area bracket is [Link].
Fee = P4.80/sq. meter
Building Fee = 75.00 x 4.80 = P 360.00

b. Division A-2
Area in sq. meters Fee per sq. meter
Original complete construction up to [Link] …………………. P 3.00
ii. Additional/renovation/alteration up to [Link]
regardless of floor area of original construction………………. 3.40
iii. Above 20.00 sq. meters to 50 sq. meters…………………….. 5.20
iv. Above 50.00sq. meters to 100 sq. meters…………………………. 8.00
v. Above 150.00 sq. meters to 150 sq. meters…………………… 8.40

c. Division B-1/C-1/E-1,2,3/F-1/G-1,2,3,4,5/H-1,2,3,4/1-1 and J-1,2,3

Area in sq. meters Fee per sq. meter

Up to 500…………………………………………………….…………………P 23.00
ii. Above 500 to 600………………………………………………………… 22.40
iii. Above 600 to 700……………………………………………………… 20.50
iv. Above 700 to 800………………………....................................... …… 19.50
v. Above 800 to 900. . 18.00
vi. Above 900 to 1,000 ………………………………………………… 17.00
vii. Above 1,000 to 1,500 …………………………………………………… 16.00
viii. Above 1,500 to 2,000……………………………………………………… 15.00
ix. Above 2,000 to 3, 000……………………………………………………. 14.00
x. Above 3,000…………………………………………………………… 12.00

Note: Computation of the building fee for item 3.c is cumulative. The total area is split up into sub-areas
corresponding to the area bracket indicate in the Table above. Each sub-area and the fee corresponding to
its area bracket are multiplied together. The building fee is the sum of the individual products as shown in
the following example:

Sample computation for Building Fee for a building having a floor area of 3,200 sq. meters:

First 500 sq. meters @ 23.00……………………………………………….P 11,500.00

Next 100 sq. meters @ 22.00………………………………………………… 2,200.00
Next 100 sq. meters @ 20.50………………………………………………… 2,050.00
Next 100 sq. meters @ 19.50………………………………………………… 1,950.00
Next 100 sq. meters @ 18.00………………………………………………… 1,800.00
Next 100 sq. meters @ 17.00………………………………………………… 1,700.00
Next 100 sq. meters @ 16.00………………………………………………… 8,000.00
Next 500 sq. meters @ 15.00………………………………………………… 7,500.00
Next 1000 sq. meters @ 14.00………………………………………………. 14,000.00
Last 200 sq. meters @ 12.00………………………………………………… 2,400.00
Total Building Fee ………………………………………………………….P 53,100.00

Division C-2/D-1,2,3
Area in sq. meters Fee per sq. meter
i. Up to 500…………………………………………………….…………….P 12.00
ii. Above 500 to 600……………………………………………………… 11.00
iii. Above 600 to 700……………………………………………………… 10.20
iv. Above 700 to 800……………………………................................... 9.60
v. Above 800 to 900…………………………………..…………………. 9.00
vi. Above 900 to 1,000 …………………………………………………… 8.40
vii. Above 1,000 to 1,500 ………………………………………………… 7.20
viii. Above 1,500 to 2,000…………………………………………………… 6.60
ix. Above 2,000 to 3, 000………………………………………………… . 6.00
x. Above 3,000………………………………………………………… 5.00
Note: Computation of the Building Fee in item 3.d. follows the example of Section 3.c. of this Schedule.

Division J-2 structures shall be assessed 50% of the rate of the principal building of which they are
accessories (Section 3.a to 3.d.)

4. Electrical Fees
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The following schedule shall be used for computing electrical fees in residential, institutional, commercial
and industrial structures:
Total Connected Load (kVA)
Fee
5 kVA or less…………………………………P 200.00
Over 5 kVA to 50 kVA……………………... 200.00 + 20.00 kVA
Over 50 kVA to 300 kVA………………… 1,100.00 + 10.00 kVA
Over 300 kVA to 1,500 kVA ………….. 3,600.00 + 5.00 kVA
Over 1,500 kVA to 6,00 kVA ………….. 9,600.00 + 2.50 kVA
Over 6,000 kVA…………………………. 20,850.00 + 1.25 kVA

Note: Total Connected Load as shown in the load schedule.

Total Transformer/Uninterrupted Power Supply (UPS) Generator Capacity (kVA)

Fee
5 kVA or less………………………………P 40.00
Over 5 kVA to 50 kVA…………………… 40.00 + 4.00 kVA
Over 50 kVA to 300 kVA………………… 220.00 + 2.00 kVA
Over 300 kVA to 1,500 kVA ………….. 720.00 + 1.00 kVA
Over 1,500 kVA to 6,00 kVA ………….. 1,920.00 + .50 kVA
Over 6,000 kVA…………………………. 4,170.00 + .25 kVA

Note: Total Transformer/UPS/Generator Capacity shall include all transformers, UPS and generators which
are own installed by the owner/applicant as shown in the electrical plans and specifications.

Pole /Attachment Location Plan Permit

Power Supply Pole Location ……………….P 30.00 / pole
Guying Attachment……………………………. 30.00 / attachment

This applies to designs / installation within the premises.

Miscellaneous Fees: Electric Meter for union separation , alteration, reconnection or relocation and
issuance of Wiring Permit:

Use or Character of Electric Meter Wiring Permit

Occupancy Issuance

Residential……………………………………………. P 15.00 P15.00

Commercial/Industrial………………………….. 60.00 36.00
Institutional…………………………………………. 30.00 12.00

Formula for Computation of Fees

The Total Electrical Fees shall be the sum of Sections 4.a to 4.d of this Rule.

Forfeiture of Fees
If the electrical work or installation is found not in conformity with the minimum safety requirements of the
Philippine Electrical Codes and Electrical Engineering Law (RA 7920), and the Owner fails to perform
corrective actions with the reasonable time provided the Building Official, the latter and/or their duly
authorized representative shall forth while cancel the permit and the fees thereon will be forfeited.

Mechanical Fees
Refrigeration, Air Conditioning and Mechanical Ventilation:
Refrigeration (cold storage)…………………………………P 40.00
Ice Plants, per ton or fraction thereof………………………. 60.00
Package Centralized Air conditioning System:
Up to 100 tons, per ton………………………………………… 90.00
Every ton or fraction thereof above 100 tons…………... 40.00
Window type air conditioners, per unit……………………. 40.00
Mechanical Ventilation, per kW or fraction thereof
Of blower or fan or metric equivalent………………………
In a series of AC/REF systems located in one
establishment, the total installed tons of refrigeration
32
shall be used as the basis of computation for purposes
of installation/inspection fees, and shall not be considered individually.

Evaluation Purposes:
Commercial/Industrial Refrigeration without Ice Making (refer (5.a.i):
1.10 kW per ton, for compressors up to 5 tons capacity
1.00W per ton , for compressors above 5 tons up to 50 tons capacity
0.97 kW per ton, for compressors above 50 tons capacity

Ice making (refer to [Link]):

3.50 kW per ton for compressors 1.2 to 50 tons capacity
3.25 kW per ton, for above 5 tons up to 50 tons capacity
3.00 kW per ton, for compressors above 50 tons capacity

Air Conditioning (refer to [Link])

0.90 kW per ton, for compressors 1.2 to 5 tons capacity
0.80 kW per ton, foe above 5 up to 50 tons capacity
0.70 kW per ton, for compressors above 50 tons capacity

Escalators and Moving Walks, funicular and the like.

Escalators and Moving Walk, per kW or fraction thereof…..P 10.00
Escalators and Moving Walks up to 20.00 lineal meters
or fraction thereof……………………………………………………… 20.00
Every lineal meter or fraction thereof in excess of 20.00
Lineal meters…………………………………………………………… 10.00
Funicular, per kW or fraction thereof………………………………. 200.00
per lineal meter travel……………………………………………….. 20.00
Cable Car, per kW or fraction thereof……………………………… 40.00
per lineal meter travel……………………………………………….. 5.00

Elevators per Unit

Motor Driven dumbwaiters …………………………………………..P 600.00
Construction Elevators for materials……………………………… 2,000.00
Passenger Elevators……………………………………………… 5,000.00
Freight Elevators …………………………………………………………… 5,000.00
Car Elevators ……………………………………………………………… 5,000.00

Boilers, per kW:

Up to 7.5 kW …………………………………………………………P 500.00
Above 7.5 kW to 22 kW………………………………………………. 700.00
Above 22 kW to 37 kW ………………………………………………. 900.00
Above 37 kW to 52 kW ………………………………………………. 1,200.00
Above 52 kW to 67 kW ………………………………………………. 1,400.00
Above 67 kW to 74 kW ………………………………………………. 1,600.00
Every kW or fraction thereof above 74 kW ………………… 5.00

NOTE: (a) Boiler rating shall be computed on the basis of 1.00

Sq. meter heating surface for (1) boiler kW.
(b) Steam from this boiler used to propel any prime mover
Is exempted from fees.
(c) Steam engines/turbines/etc., propelled from geothermal
Source will use the same schedule of fees above.

Pressurized Water Heaters, per unit……………………………………… P200.00

Water pumps and sewage pumps for commercial/industrial use
Per kW or fraction thereof…………………………………………….. 60.00
Automatic fire sprinkler system, per sprinkler head ……………….. 4.00

Diesel / Gasoline ICE, Steam, Gas Turbine/Engine, Hydro

Nuclear or Solar Generating Units and the like, per kW:
Every kW up to 50 kW ……………………………………………P 25.00
Above 50 kW up to 100 kW …………………………………… 20.00
Every kW above 100 kW ……………………………………….. 3.00
33
Compressed Air, Vacuum, Commercial, Institutional and
Or Industrial Gases, per outlet …………………………………………….. 20.00

Power Piping for gas/steam/etc., per lineal meter

or fraction thereof or per cu. Meter or fraction thereof
whichever is higher………………………………………………………………. 4.00

Other Internal Combustion Engines, including cranes,

Forklifts, loader, pumps, mixers, compressors and the
Like, not registered with the LTO, per kW:
Up to 50 kW ………………………………………………………… 10.00
Above 50 kW to 100 kW ………………………………………. …. 12.00
Every above 100 kW or fraction thereof ……………….. 3.00

Pressure Vessel, per cu. Meter or fraction thereof ……………… 60.00

Other Machinery / Equipment for Commercial / Industrial /

Institutional Use not elsewhere specified, per kW or
Fraction thereof …………………………………………………………………. 3.00

Pneumatic tubes, Conveyors, Monorails, for materials

handling and addition to existing supply per lineal meter
or fraction thereof ……………………………………………………………… 10.00

NOTE: Transfer of machine/equipment location within a

Building requires a mechanical permit and of payment fees.

6. Plumbing Fees
a. installation Fees, one (1) “UNIT” composed of one (1) water closet, two (2) floor drains, one (1) lavatory,
one (1) with ordinary trap, three (3) faucet and one (1) shower head shall be charged as that of the whole
“UNIT”.
b. Every Fixture in excess of one unit:

i. Each water closet………………………………………… P7.00

ii. Each Floor drain …………………………………………… 3.00
iii. Each Sink …………………………………………………… 3.00
Each lavatory ………………………………………………. 7.00
Each faucet ………………………………………………… 2.00
Each shower head ………………………………………… 2.00

c. Special Plumbing Fixtures:

i. Each slop sink………………………………………………P 7.00
ii. Each urinal …………………………………………………. 4.00
iii. Each bath tub……………………………………………… 7.00
Each grease trap ……………………………………….. 7.00
Each garage strap………………………………………. 7.00
Each Bidet …………………………………………………. 4.00
Each dental cuspidor …………………………………. 4.00
Each gas-fired water heater ………………………. 4.00
Each drinking fountain ………………………………. 2.00
Each bar or soda fountain sink …………………. 4.00
Each laundry sink ……………………………………… 4.00
Each laboratory sink …………………………………. 4.00
Each fixed-type sterilizer ………………………….. 2.00

d. Each water meter………………………………………………….P 2.00

i. 12 to 25 mm ………………………………………………P 8.00
ii. Above 25 mm ……………………………………………. 10.00
e. Construction of Septic Tank, applicable in all groups
i. Up to 5.00 cu. Meters of digestion
chamber ……………………………………………………P 24.00
ii. Every cu. Meter or fraction thereof
excess of 5.00 cu. Meters …………………………. . 7.00

34
7. Electronics Fees
a. Central Office, switching equipment, remote
switching units, concentrators, PABX/PBX’s,
cordless/wireless telephone and communication
system and other type of switching / routing /
distribution equipment used for voice, data image
text, facsimile, internet service, cellular, paging and
other types/forms of wired or wireless
communication ……………………………………………P 2.40/ port
Broadcast station for radio and TV for both
commercial and training purposes, CATV
headed, transmitting/receiving/relay radio
and broadcasting communications stations,
communications centers, switching centers,
control centers, operation and/or maintenance
centers, call centers cell sites, equipment
silos/shelters and other similar
location/structures used for electronics and
communication services including those used
for navigational aids, radar, telemetry, tests
and measurements, global positioning and
personnel/vehicle location …………………………...P 1,000.00/per
location
Automated teller machines ticketing, vending
and other types of electronic dispensing
machines, telephone booths, pay phones, coin
changers, location or direction finding system,
navigational equipment use for land,
aeronautical or maritime applications,
photography and reproduction, machine x-ray,
scanners, ultrasound and other apparatus /
equipment used for medical, biomedical,
laboratory and testing purposes and other
similar electronic or electronically – controlled
apparatus or devices, whether located
indoors or outdoors ………………………………………P 10.00/unit

Electronics and communications outlets used

for connection and termination of voice,
data, computer (including workstations, servers,
routers, etc.), audio, video, or any form of
electronics and communication services,
irrespective of whether a user terminal
is connected ………………………………………………P 2.40/outlet
Station/terminal/control, point/port/central
or remote panels/outlets or security and
alarm system (including watchman system,
burglar alarms intrusion detection system,
lighting controls, monitoring and
surveillance systems, sensors, detectors,
parking management systems, barrier controls,
signal lights, etc.). electronics fire alarm
(including early detection systems, smoke
detectors, etc.). sound reinforcement/
background , music/paging/conference
systems and the like, CATV/MATV/CCTV
and off-air television, electronically controlled
conveyance systems, building automation
management systems and similar types of
electronic or electronically controlled
installations whether a user terminal
is connected………………………………………………P 2.40/termination
Studios, auditoriums, theaters, and similar
structures for radio and TV broadcast,
35
 recording, audio/video reproduction/
simulation and similar activities ………………………..P 1000.00/location
Antenna towers/masts or other structures
for installation of any electronic and/ communication
or reception……………………………….1,000.00 / structure
Electronic or electronically-controlled
indoor or outdoor signage and display
systems, including TV monitors,
multi-media signs, etc. ………………………………P 50.00 per unit
Poles and attachment:
i. Per Pole (to be paid by pole owner) ………..P 20.00
ii. Per attachment (to be paid by any entity
who attaches to the pole of others ………...P 20.00
Other types of electronics or
electronically-controlled device,
apparatus, equipment, instrument, or units
not specifically identified above……………….P 50.00 / unit

8. Accessories of the Building / Structures Fees

a. all parts of buildings which are open on
two (2) or more sides, such as balconies,
terraces, , lanais, and the like, shall be charged
50% of the rate of the principal building of
which they are a part (Section 3.a. to 3.d. of this schedule).
b. Building with a height of more than 8.00 meters shall
be charged an additional fee of twenty-five centavos
(P 0.25) per cu. meter above 8.00 meters. The height
shall be measured from the ground level up to the bottom
of the roof slab or top of girts, whichever applies.
c. Bank and Records Vaults with interior volume
up to 20.00 cu. meters ……………………………….P 20.00
In excess to 20.00 cu. meters ………………… 8.00
d. Swimming Pools, per cu. meter or fraction thereof:
i. GROUP A Residential ……………………………..P 3.00
ii. Commercial/Industrial GROUP B,E,F,G …… 36.00
Social/Recreational/Institutional
GROUP C, D, H, I ………………………………… 24.00
Swimming Pools improvised from local
Indigenous materials such as rocks, stones
and or small boulders and with plain cement
flooring shall be charge 50% of the above rates.
Swimming Pool shower rooms/locker rooms
Per unit or fraction thereof ………….. P 60.00
Residential GROUP A ……………………. 6.00
GROUP B,E,F,G…………………………… 18.00
GROUP C, D, H, I …………………………… 12.00
e. Construction of firewalls separate from the building:
Per sq. meter or fraction thereof …………………..P 3.00
Provided that the minimum fee shall be ………... 48.00

Construction/erection of towers: Including Radio and TV Towers, water tank supporting structure sand the
like:

Use or character of occupancy Self (Trilon

Support Supporting Guyed)
Single detached dwelling units …………………………. 500.00 150.00
Commercial/Industrial (Group B,E,F,G) up to
10 meters in height ………………………………………….. 2,400.00 240.00
Every meter or fraction thereof in excess of
0 meters …………………………………………………… 120.00 12.00
Educational/Recreational/Institutional
(GROUP C,D,H,I) up to 10 meters in height………. 1,800.00 120.00
Every meter or fraction thereof excess to
10 meters ………………………………………………. 120.00 12.00
36
Storage Silos, up to 10 meters in height P 2,400.00
i. Every meter or fraction thereof in
excess of 10 meters 150.00
ii. Silos with platforms or floor shall be
charged an additional fee in accordance with
Section 3.e of this Schedule
Construction of Smokestacks and Chimneys for
Commercial /Industrial Use Group B,E,F,G:
i. Smokestacks, up to 10.00 meters in height,
measured from the base …………………………………….P 240.00
Every meter or fraction thereof in excess
of 10 meters …………………………………………………… 12.00
ii. Chimney up to 10.00 meters in height measured
from the base ……………………………………………… 48.00
(a) every meter or fraction thereof in excess
Excess of 10.00 meters ……………………………. 2.00
Construction of Commercial/Industrial
Fixed Ovens, per sq. meter or fraction
thereof in interior floor areas ……………………………. 48.00

Construction of Industrial Kiln/Furnace, per cu. meter

Or fraction thereof of volume ………………………………. 12.00

Construction of Reinforced concrete or steel tanks

or above ground GROUPS A and B, up to 2.00
cu. meters……………………………………………………… 12.00
Every cu. meter or fraction thereof
In excess of 2.00 cu. meters ……………………………….. 12.00
For all other than Groups A and B up to
10.00 cu. meters ………………………………………. 480.00
(a) Every cu. meter of fraction thereof in
Excess of 10 cu. meters …………………………….. 24.00

Construction of Water Ways and Water Ways Treatment

Tanks: (Including Cisterns, Sedimentation and Chemical
Treatment Tanks) per cu. meter of volume …………. 7.00

Construction of reinforced concrete or steel tanks

Except for Commercial/Industrial use:
Above ground,
up to 10.00 cu. meters ……….. 480.00
Every cu. meter or fraction thereof
In excess of 10.00 cu. meters ……………………… 480.00
Underground
up to 20.00 cu meters ………… 540.00
Every cu. meter or fraction thereof
In excess of 20.00 cu. meters ……………………… 24.00

Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks

Underground per cu. meter on fraction
Thereof of excavation ……………………………….. 3.00
Saddle or trestle mounted horizontal tanks,
Per cu. meter or fraction thereof of
Volume of tanks ………………………………………… 3.00
Reinstallation of vertical storage
tanks shall be the same as new construction
fees in accordance of Section 8.k above

Booths, Kiosks, Platforms Stages and the like,

Per sq. meter or fraction thereof of floor area:
Construction of permanent type ……………….. P 10.00
Construction of temporary type ………………… 5.00
Inspection of knock-down temporary type
37
Per unit …………………………………………………….. 24.00
Construction of buildings and other accessory structures
Within cemeteries and memorial parks:
Tombs, per sq. meter of covered ground ….. 5.00
Semi-enclosed mausoleums whether
Canopied or not, per sq. meter of
Built-up area …………………………………………….. 5.00
Totally enclosed mausoleums, per sq. meter
of floor area …………………………………………….. 12.00
Totally enclosed mausoleums, per sq. meter
of floor area …………………………………………….. 5.00
Columbarium, per sq. meter …………………………. 18.00

9. Accessory Fees
a. Establishment of Line and Grade all side
fronting or abutting streets, esteros, rivers
and creeks, first 10.00 meters ……………………...P 24.00
Every meter or fraction thereof in
Excess of 10.00 meters ……………........................... 2.40
b. Ground Preparation and Excavation Fee
1. While the application for Building Permit
is still being processed, the Building Official may issue Ground Preparation and excavation Permit (GP &
EP) for foundation, subject to the verification , inspection and review by the Line and Grade of the
Inspection and Enforcement Division to determine compliance to line and grade, setbacks, yard/easements
and parking requirements.
Inspection & verification Fee ………….. P 200.00
Per cu. meters of inspection …………… 3.00
Issuance of (GP&EP)
Valid only for thirty (30) days or superseded
Upon issuance of Building Permit ………. P 50.00
Per cu. meter of excavation for
Foundation with basement ………………… 4.00
Excavation other than foundation
Or basement per cu. meter ………………… 3.00
Encroachment of footings or
foundations of building/structures
to public areas as permitted, per sq. meter
or fraction thereof of footing or
foundation encroachment …………………. 250.00

c. Fencing Fees
1. Made of masonry, metal, concrete up to
1.80 meters in height, per lineal meter
or fraction thereof …………………………………P 3.00
In excess of 1.80 meters in height,
Per lineal meter or fraction thereof …………. 4.00
Made of indigenous materials , barbed,
Chicken or hog wires, per lineal meter……… 2.40

d. Construction of Pavements up to 20.00 sq. meters …… 24.00

e. In excess of 20% or fraction thereof of paved
areas intended for commercial/industrial/
Institutional use such as parking and sidewalk
Areas, gasoline station premises, skating rinks,
pelota courts, tennis and basketball courts and
the like ………………………………………………………… 3.00
f. Use of Streets and Sidewalks, Enclosures and
Occupancy of Sidewalks up to 20.00 sq. meters,
per calendar month …………………………………………………… 240.00
Every sq. meter or fraction thereof in excess
Of 20.00 sq. meters …………………………………… 12.00
Erection of Scaffolding Occupancy Public Areas,
per Calendar month
38
i. Up to 10.00 meters in length …………………….. 150.00
ii. Every lineal meter or fraction thereof
in excess 10.00 meters

Sign Fees:
i. Erection and anchorage of display
surface, up to 4.00 sq. meters of
signboard area…………………………………… P 120.00
Every sq. meter or fraction thereof
in excess of 4.00 sq. meters ………….. 24.00
Installation Fees, per sq. meter or fraction
Thereof of display surface

Type of Sign
Display Business Signs Advertising Signs
Neon P 36.00 P 52.00
Illuminated 24.00 36.00
Others 15.00 24.00
Painted-on 9.60 18.00

Annual Renewal fees, per sq. meter of display surface or fraction thereof:
Type of Sign
Display Business Signs Advertising Signs
Neon P36.00, min fee shall be P124.00 P46.00, min. fee shall be 200.00
Illuminated P18.00, min fee shall be P72.00 P38.00, min fee shall be P150.00
Others P12.00, min fee shall be P40.00 P20.00, min. fee shall be P110.00
Painted-on P8.00, min fee shall be P30.00 P12.00, min fee shall be P100.00

Repairs Fees
i. Alteration / Renovation /Improvement
on vertical dimensions of buildings/structures
in square meter, such as facades, exterior
walls, shall be assessed in accordance with
the following rate, For all Groups …………….P 5.00
ii. Alteration/Renovation/Improvement on
horizontal dimensions of buildings/structures
such as floorings, ceilings and roofing shall
be assessed in accordance with the following
rate, for all Groups …………………………………. P 5.00
iii. Repairs on buildings/structures in all Groups
costing more than five thousand pesos
(P5,000.00) shall be charged 1% of the detailed
Repair cost (itemized original materials to be
replaced with same or substitute and labor).

Raising of Building/Structures Fees:

Assessment of fees for raising of any building/ structures shall be based on the new usable area generated.
The fees to be charged shall be as prescribed under Section 3.a to 3.e of this schedule, whichever group
applies.

Demolition/Moving of building/structures fees, per sq. meter of area or dimension involved.

Building in all groups per sq. meter
floor area ………………………………………………..P 3.00
Building Systems/Frames or portion
thereof per vertical or horizontal dimensions,
including Fences …………………………………….. 4.00

39
Structures up to 10.00 meters in height …….. 800.00
Every meter of portion thereof in excess
of 10.00 meters …………………………………. 50.00
Appendage up to 3.00 cu. meter/unit ………. 50.00
Every cu. meter or portion thereof in
excess of 3.00 cu. meters …………………… 50.00
Moving fee, per sq. meter of area of
building/ structure to be moved ……………... 3.00

10. Certificates of Use or Occupancy (Table II.G.1 for Fixed Costing)

a. Division A-1 and A-2 Buildings:
i. Costing up to P150,000.00 ……………………P100.00
ii. Costing more than P150,000.00 up
to P400,000.00 …………………………………….. 200.00
Costing more than P400,000.00 up to
P850,000.00 …………………………………………. 400.00
Costing more than P850,000.00 up
to P1,200,000.00 ………………………………….. 800.00
Every million or portion thereof in
Excess of P1,200,000.00………………………… 800.00

b. Division B-1/E-1,2, 3/F-1/G-1,2,3,4,5/H-1,2,3,4/ and 1-1 Buildings:

i. Costing up to P150,000.00 ……………………P 200.00
ii. Costing more than P150,000.00 up
to P400,000.00 ………………………………… 400.00
Costing more than P400,000.00 up to
P850,000.00 …………………………………………. 800.00
Costing more than P850,000.00 up
to P1,200,000.00 ………………………………….. 1,000.00
Every million or portion thereof in
Excess of P1,200,000.00………………………… 1,000.00

c. Division C-1,2/D-1,2,3 Buildings:

i. Costing up to P150,000.00 ……………………P 150.00
ii. Costing more than P150,000.00 up
to P400,000.00 ………………………………… 250.00
Costing more than P400,000.00 up to
P850,000.00 …………………………………………. 600.00
Costing more than P850,000.00 up
to P1,200,000.00 ………………………………….. 900.00
Every million or portion thereof in
Excess of P1,200,000.00………………………… 900.00

d. Division J-I Buildings/Structures:

i. With floor area up to 20.00 sq. meters ….P 50.00
ii. With floor area above 20.00 sq. meters
up to 500.00 sq. meters …………………….…. 240.00
iii. With floor area above 500.00 sq.
meters up to 1,000.00 sq. meters ………… 360.00
With floor area above 1,000.00 sq.
meters up to 5,000,000 sq. meters ………. 480.00
With floor area above 5,000.00 sq.
meters up to 10,000,000 sq. meters …….. 200.00
With floor area above 10,000.00
sq. meters …………………………………………….. 2,400.00

e. Division J-2 Structures:

i. Garage, carports, balconies, terraces, lanais
and the like: 50% of the rate of the principal
building, of which they are accessories.
ii. Aviaries, aquariums, zoo structures and the like:
same rates as for Section 1.0.d above.
Tower such as Radio and TV transmissions,
40
Cell site, sign (ground or roof type) and water
Tank supporting structures and the like in any
Location shall be imposed fees as follows:
First 10.00 meters of height
from ground………………………………………P 800.00
Every meter or fraction thereon in
excess of 10.00 meters …………………….. 50.00

f. Change in Use/Occupancy, per sq. meter or fraction

thereof of area affected …………………. 5.00

10. Annual inspection Fees

a. Division A-1 and A-2:
i. Single detached dwelling units and duplexes
are not subject to annual inspection.
ii. If the owner request inspections, the fee for
each of the services enumerated below is …………P 120.00
Land Use Conformity
Architectural Presentability
Structural Stability
Sanitary and Health Requirements
Fire-Resistive Requirements
b. Division B-1/D-1,2,3/E-1,2,3/F-1/G-1,2,3,4,5/H-1,2,3,4/ and I-1, Commercial/Industrial institutional
buildings and appendages shall be assessed area as follows:
i. Appendage of up to 3.00
cu. meters/unit ……………………………………. P 150.00
ii. Floor area to 100.00 sq. meters ……………. 120.00
iii. Above 100.00 sq. meters up to
200 sq. meters …………………………………….. 240.00
iv. Above 200.00 sq. meters up to
350.00 sq. meters ……………………………….. 80.00
v. Above 350.00 sq. meters up to
500.00 sq. meters ………………………………... 720.00
vi. Above 500.00 sq. meters up to
750.00 sq. meters ………………………………… 960.00
vii. Above 750.00 sq. meters up to
1,000.00 sq. meters ……………………………… 1,200.00
viii. Every 1,000.00 sq. meters or its
portion I excess of 1,000.00
sq. meters ………………………………… 1,200.00

c. Division C-1,2 Amusement Houses, Gymnasia and the like:

i. First Class cinematographs or theaters…….P 1,200.00
ii. Second Class cinematographs or theaters.. 720.00
iii. Third Class cinematographs or theaters….. 520.00
Grandstand/Bleachers, Gymnasia
and the like ……………………………………………. 720.00

d. Annual Plumbing Inspection Fees, each

plumbing unit …………………………………………P 600.00

e. Electric Inspection Fees:

i. A onetime electrical inspection fee equivalent
to 10% of total Electrical Permit Fees shall be
charged to cover all inspection trips during construction
ii. Annual Inspection fees are the same as in Section 4.e
f. Annual Mechanical Inspection Fees:
i. Refrigeration and Ice Plant, per ton:
(a) up to 100 tons capacity ……………………P 25.00
(b) Above 100 tons up to 100 tons ……….. 20.00
(c) Above 150 tons up to 300 tons ……….. 15.00
(d) Above 300 tons up to 500 tons ………. 10.00
(e) Every ton or fraction thereof
above 500 tons …………………………. 5.00
41
Mechanical Ventilation per unit, per kW:
Up to 1 kW ………………………………………………..P 10.00
Above 1 kW to 7.5 kW ………………………………. 50.00
Every kW above 7.5 kW …………………………….. 20.00

Escalators and Moving Walks; funiculars and the like:

(a)Escalators and Moving Walks, per Unit …………… 120.00
(b) Funiculars, per kW or fraction thereof …………… 50.00
(c) Per lineal meter or fraction thereof travel ……… 10.00
(d) Cable Car, per kW or fraction thereof ……………. 25.00
(e) Per lineal meter or travel ………………………………. 2.00
vi. Elevators, per unit:
Passenger Elevators ……………………………………P 500.00
Freight Elevators ……………………………………….. 400.00
Motor Driven dumbwaiters ……………………….. 50.00
Construction elevators for materials ………….. 400.00
Car elevators ……………………………………………… 500.00
Every Landing above first five (5)
Landings for all the above elevators …………… 50.00

vii. Boilers, per unit:

(a)Up to 7.5 kW ………………………………………………P 400.00
(b) Above 7.5 kW to 22 kW……………………………… 550.00
(c) Above 22 kW to 37 kW ……………………………… 600.00
(d)Above 37 kW to 52 kW ………………………………. 650.00
(e)Above 52 kW to 67 kW ………………………………… 800.00
Above 67 kW to 74 kW ………………………………… 900.00
Every kW or fraction thereof above 74 kW …… 4.00

Pressured Water Heaters, per unit ………………………..P 120.00

Automatic Fire Extinguisher / Sprinkle head ………….. 2.00
Water, Sump and Sewage Pumps for
Buildings/structures for commercial/industrial
Purposes, per kW:
Up to 5 kW ……………………………………………………P 55.00
Above 5 kW to 10 kW ……………………………………….. 90.00
Every kW or fraction thereof
Above 10 kW ………………………………………………….. 2.00
Diesel/Gasoline Internal Combustion Engine
Gas Turbine/Engine, Hydro Nuclear or Solar Generating
Units and the like, per kW
Per kW up to 50 kW …………………………………………..P 15.00
Above 50 kW up to 100 kW ………………………………. 10.00
Every kW or Fraction thereof
Above 100kW ………………………………………………… 2.40
Compressed Air, vacuum, commercial/
Industrial gases, per outlet …………………………………P 10.00

Power piping for gas/steam/etc., per

Lineal meter or fraction thereof or per cu.
Meter or fraction thereof, whichever is
Higher …………………………………………………………P 2.00

Other internal Combustion Engines, including

Cranes , forklifts, Loaders, Mixers, Compressors
and the like
Per unit, up to 10 kW …………………………………………P 100.00
Every kW above 100 kW ……………………………………. 3.00

Other Machines and or Equipment for

Commercial/Industrial/Institutional use
Not elsewhere specified, per unit:
P to ½ kW …………………………………………………….P 8.00
42
Above ½ kW up to 1 kW …………………………………….P 23.00
Above 1 kW up to 3 kW …………………………………….. 39.00
Above 3 kW up to 5 kW ……………………………………… 55.00
Above 5 kW up to 10 kW ……………………………………. 80.00
Every kW above 10 kW or fractional
thereof ………………………………………………………… 4.00

Pressure vessel, per cu. meter or fractional

Thereof …………………………………………………………P 40.00

Pneumatic tubes, Conveyors, Monorails for

Materials handling, per lineal meter or
Fraction thereof ………………………………………………P 2.40

Weighing Scale Structure, per ton or

Fractional thereof …………………………………………P 30.00

Testing / Calibration of pressure gauge, per unit …….P 24.00

Each Gas meter, tested proven and sealed,
Per gas meter…………………………………………………….. 30.00
Every mechanical ride inspection, etc.,
Use in amusement centers of fairs such-
Ferris wheel & the like, per unit ……………………………… 30.00

g. Annual Electronic Inspection fees shall be the same at the 1.e.e in Section 7. Of this Schedule

Certifications:
Certified true Copy of Building Permit ……………………………P 50.00
Certified true copy of Cert. of Use/Occupancy …………………. 50.00
Issuance of Certificate of Damage ……………………………….. 50.00
Certified True copy of Certificate of Damage …………………… 50.00
Certified True Copy of Electrical Certificate ……………………. 50.00
Issuance of Certificate of Gas Meter Installation ………….. ….. 50.00
Certified true copy of Certificate of Operation …………………… 50.00
Other Certifications ………………………………………………… 50.00

NOTE: The Specification of the Gas Meter shall be:

Manufacturer
Serial Number
Gas Type
Meter Classification/Model
Maximum allowable Operating Pressure – psi (kPa)
Hub Size – mm (inch)
Capacity – m3/hr. (ft3/hr.)

Section 3C.02. Time and Payment. The fees specified under this article shall be paid to the Municipal
Treasurer upon application for a building permit from the building official.

Section 3C.03. Administrative Provisions. In order to obtain a building permit, the applicant shall file an
application therefore in writing and on the prescribed form with the Building Official. Every application shall
provide the following information:
(1) A description of the work to be covered by the permit applied for;
(2) Description and ownership of the lot on which the proposed work is to be done as evidenced by TOT
and/or copy of the contract of lease over the lot if the applicant is not the registered owner;
(3) The use or occupancy for which the proposed work is intended;
(4) Estimated cost of the proposed work.
To be submitted together with such application are at least five sets of corresponding plans and
specifications prepared, signed and sealed by a duly licensed architect or civil engineer in case of
architectural and structural plans, by a registered mechanical engineer in case of mechanical plans, by a
registered electrical engineer in case of electrical plans, and by licensed sanitary engineer or master
plumber in case of plumbing or sanitary installation plans except in those cases exempted or not required
by the Building Official.

43
Section 3C.04. Penal Provisions. It shall be unlawful for any person, firm or corporation, to erect,
construct, enlarge, alter, repair, move, improve, remove, convert, demolish, equip, use, occupy, or maintain
any building or structure or cause the same to be done contrary to or in violation of any provision of the
Building Code

Any person, firm or corporation, who shall violate any of the provisions of the Code and/or commit any act
hereby declared to be unlawful shall upon conviction, be punished by a fine not more than twenty thousand
pesos or by imprisonment of not more than two years or by both: Provided, that in case of a corporation,
firm, partnership or association, the penalty shall be imposed upon its official responsible for such violation
and in case the guilty party is an alien, he shall immediately be deported after payment of the fine and/or
service of sentence.

2. Any person, firm or corporation, who shall violate any of the provisions of the National Building Code
and/or commit any act hereby declared to be unlawful shall upon conviction, be punished by a fine
stipulated under the national building code as amended: Provided, that in case of a corporation, firm,
partnership or association, the penalty shall be imposed upon its official responsible for such violation and in
case the guilty party is an alien, he shall immediately be deported after payment of the fine and or service of
the sentence.

Article D. Permit Fee for Zoning/Locational Clearance

Section 3D.01. Imposition of Fee. There shall be collected the following fees for the issuance of zoning /
locational clearance.
1. Single residential structure attached or detached Amount of Fee
1.1 Php 100,000 and below P 240.00
1.2 Over Php100,000 to Php 200.000
1.3 Over Php 200,000 480.00
1.3 Over Php 200,000P600.00 + 1/10 of 1%} of
excess of P 200,000
2. Apartments/Townhouses
2.1 Php 500,000 and below P 1,200.00
2.2 Over Php500,000 to Php2 million P 1,800.00
2.3 Over Php 2 million P 3,000.00 + 1/10 of
1%of cost in excess of
P 2M regardless of number of doors
3 Dormitories
3.1 Php 2 million and below P3,000.00
3.2 Over Php 2 million 3,000.00 + 1/10 of 1%tof excess of
P2M regardless of number
of doors
4. Institutional, Project cost of which is
4.1 Below Php 2 million 2,500.00
4.2 Over Php 2 million 2,800.00 + 1/10
of 1% of cost excess of P5M

5. Commercial, Industrial, Agro-Industrial Project cost of which is

5.1 Below Php 100,000 1,200.00
5.2 Over Php 100,000 to Php500,000 1,800.00
5.3 Over Php 500,000 to Php 1 million 2,400.00
5.4 Over Php 1 million Php 2 million 5.5 Over Php 2 million 3,600.00
5.5 Over Php 2 million to 5 M 6,000.00 +
1/10 of 1% of excess of P 5M
6. [Link] Uses/Projects
6.1 Below Php 2 million 6,000.00
6.2 Over Php 2 million to 5 M 6,000.00 +
1/10 of 1 cost in excess of P 5M

Section 3D.02. Time of Payment. The fees upon filing of application with complete document in this
Article shall be paid to the Municipal Treasurer.
Section 3D.03. Administrative Provision. The Municipal Mayor shall administer the provisions of this
Article and other existing ordinances, executive orders and laws relating to and governing zoning/locational
clearance.

Article E. Fees for Processing and Approval of Subdivision Plans

44
Section 3E.01. Imposition of Fees. There shall be collected the following fees for the processing
and approval of subdivision plans.
Amount of Fee
1. Application
1.1 Simple Subdivision P 100.00
1.2. Complex Subdivision without Housing 300.00
1.3. Complex Subdivision with Housing 500.00
1.4. Commercial Subdivision 1,000.00
1.5. Industrial Subdivision 1,000.00
1.6. Memorial Park 1,000.00
1.7. Farm Lots Subdivision 100.00
1.8. Condominium Projects 1,500.00

2. Inspection
2.1. Simple Subdivision 300.00
2.2. Complex Subdivision without Housing 1,000.00
2.3. Complex Subdivision with Housing 1, 500.00
2.4. Commercial Subdivision 1,500.00
2.5. Industrial Subdivision 1,500.00
2.6. Memorial Park 1,500.00
2.7. Farm Lots Subdivision 300.00
2.8. Condominium Projects 1,500.00

3. Preliminary Approval
3.1. Commercial Subdivision 5,000.00
3.2. Industrial Subdivision 5,000.00
3.3. Memorial Park 7,000.00
3.4. Condominium Projects 8,000.00
4. Approval of Subdivision Plan
4.1 Preliminary Approval and Locational
Clearance and (PALC) Preliminary
Subdivision Development Plan (PSDP)
or fraction thereof 300.00 /ha.
Inspection fee regardless of density 1,200.00 /ha.
5. Final Approval and Development Permit
Regardless of Density 2,400.00 /ha.
Additional Fee on Floor Area of Houses
and Building Sold 2.40 /sq.m.
Inspection Fee Regardless of Density
(Not applicable for projects inspected for PALC application) 1,200.00 /ha.

6. Alteration of Plan (affected areas only)

Same as Plan Approval and Development Permit 1,000.00 /ha.
7. Certificate of Registration Processing Fee 2,400.00 /ha.
8. License to Sell (per saleable lot) 180.00
9. Additional fee on Floor Area of Houses and
Buildings Sold with Lot 12.00 /sq.m.
Inspection fee regardless of density 1,200.00

10. Certificate of Completion

Certification fee 180.00
Processing Fee regardless of density 2,400.00
11. Extension of Time to Develop 420.00
Inspection fee (affected areas only) regardless of density 1,200.00

Section 3E.02. Time of Payment. The fees in this Article shall be paid to the Municipal Treasurer.
Section 3E.03. Administrative Provision. The Municipal Mayor shall administer the provisions of this
Article and other existing ordinances, executive orders and laws relating to and governing approval of
subdivision plans.

Article F. PERMIT FEES ON PLUMBING

45
Section 3F.01. Imposition of Fees. Every person who has any plumbing or drainage work done including removal
or transfer of any existing fixture, 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 10.00

Floor drain 5.00

Sink 10.00

Lavatory 10.00

Shower head 5.00

Faucet 5.00

Slop sink 10.00

Urinal 10.00

Bathtub 25.00

Grease trap 10.00

Filter 5.00

Dental Cuspidor 5.00

Gas heater 10.00

Hot water boiler 10.00

Water meter 10.00

Other plumbing device or contrivance

not herein above specified P 5.00

Section 3F.02. Time of Payment. The plumbing permit fee shall be paid to the Municipal Treasurer upon
application for the plumbing permit.

Section 3F.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 3F.04 Penalty. Any violation of the provisions of this article shall be punished by a fine of not
less than One Hundred (P100.00) Pesos or imprisonment of not more than Thirty (30) days, or both at the
discretion of the Court.

Article G. Permit Fees on Tricycle Operation

Section 3G.01. Definitions. When used in this Article,

(a) Motorized Tricycle is a motor vehicle propelled other than by muscular power, composed of a
motorcycle fitted with a single wheel sidecar.
(b) Tricycle Operators are persons engaged in the business of operating tricycles.
(c) Tricycle-for-Hire is a vehicle composed of a motorcycle fitted with a single-wheel side car or a
motorcycle with a two-wheel cab operated to render transport services to the general public for a fee.
46
(d) Motorized Tricycle Operator's Permit (MTOP) is a document granting franchise or license to a
person, natural or juridical, allowing him to operate tricycles-for-hire over specified zones.
(e) Zone is a contiguous land area or block, say a subdivision or barangay, where tricycles-for-hire may
operate without a fixed origin and destination.
Section 3G.02. Imposition of Fees. There shall be collected an annual fee in the amount of Two Hundred
Pesos (P 200.00) for the operation of tricycle-for-hire.

Section 3G.03. Time of Payment. Other fees on tricycle operations

Amount of Fee
1. Filing fee P 150.00/unit
2. Fare adjustment fee for fare increase 100.00
3. Filing fee for amendment of MTOP 120.00

(a) The fee shall be paid to the Municipal Treasurer upon application or renewal of the permit.
(b) The filing fee shall be paid upon application for an MTOP based on the number of units.
(c) Filing fee for amendment of MTOP shall be paid upon application for transfer to another zone,
change of ownership of unit or transfer of MTOP.

Section 3G.05. Administrative Provisions.

(a) Prospective operators of tricycles should first secure a barangay clearance and apply for a
Motorized Tricycle. Operator's permit (MTOP) from the Sangguniang Bayan.
(b) The Sangguniang Bayan of this municipality shall: I
1. Issue, amend, revise, renew, suspend, or cancel MTOP and prescribe the appropriate terms and
conditions therefore; determine, fix, prescribe or periodically adjust fares or rates for the service provided in
a zone after public hearing; prescribe and regulate zones of service in coordination with the barangay; fix,
impose and collect, and periodically review and adjust but not oftener than once every three (3) years,
reasonable fees and other related charges in the regulation of tricycles-for-hire; and establish and, prescribe
the conditions and qualifications of service.
2. Only Filipino citizens and partnership or corporation with sixty percent (60%) Filipino equity shall be
granted the MTOP. No MTOP shall be granted by the municipality unless the applicant is in possession of
units with valid registration papers form the Land Transportation Office (LTO).
3. The grantee of the MTOP shall carry a common carriers insurance sufficient to answer for any
liability it may incur to passengers and third parties in case of accidents;
4. Operators of tricycles-for-hire shall employ drivers duly licensed by LTO for tricycles-for-hire.
5. Operators who intend to stop service completely, or suspend service for more than one (1) month
shall report in writing such termination or suspension to the Sangguniang Bayan;
6. Tricycle operators are prohibited to operate on national highways utilized by 4-wheel vehicles
greater than four (4) tons and where normal speed 1) exceed forty (40) KPH. The Sangguniang Bayan may
provide exceptions if there is no alternative route.
7. Tricycles-for-hire shall be allowed to operate like a taxi service, i.e., service is rendered upon
demand and without a fixed route within a zone.
(c) The Sangguniang Bayan may impose a common color for tricycles for hire in the same zone. Each
tricycle unit shall be assigned and bear an identification number, aside from its LTO license plate number.
It shall establish a fare structure that will provide the operator a reasonable return or profit, and still be
affordable to the general public. The fare structure may either be flat (single fare regardless of distance) as
a minimum amount plus a basic rate per kilometer.
The official rate to be initially adopted shall be a minimum fee of Eight Pesos (P8.00) plus Three Pesos
(P3.00) per km. in excess of seven (7.0) km. distance pending the enactment of the prescribed fare
structure for the zone by the Sangguniang Bayan.
Operators of tricycles-for-hire are required to post in the conspicuous part of the tricycle the schedule of
fares.
(d) The zones must be within the boundaries of this municipality. The existing zones which covers the
territorial unit not only of the municipality but other adjoining municipalities or cities as well shall be
(e) The Municipal Treasurer shall keep a registry of all tricycle operators which shall,. include among
others, the name and address of the operator and the number and brand of tricycles owned and operated
by said operator.

Article H. Permit Fee on Pedaled Tricycle (Trisikad)

Section 3H.01. Imposition of Fee. There shall be collected from the owner of pedaled tricycle
operated within the municipality, a permit fee of P150.00/unit per annum.
Section 3H.02. Time of Payment. The fee imposed herein shall be due on the first day of January and
payable to the Municipal Treasurer within the first twenty (20) days of January of every year. For pedaled

47
tricycle acquired after the first twenty (20) days of 1 January, the permit fee shall be paid without the penalty
within the first twenty (20) days of the quarter following the date of purchase.
Section 3H.04. Administrative Provisions.
(a) A plate shall be provided by the municipality to the owner of the pedaled tricycle who was granted a
permit after a payment of an amount equal to the cost of such plate.
(b) No minor is allowed to drive and operate a trisikad in this municipality.
(c) The Municipal Treasurer shall keep a register of all pedaled tricycles containing information such as
the make and brand of the tricycle, the name and address of the owner and the number of the permit plate.

Article I. Permit Fee for Cockpits Owners/Operators/Licensees/

Promoters and Cockpit Personnel

Section 3I.01. Definitions. When used in this Article;

(a) Bet Manager – refers to an individual who calls and takes care of bets from owners of both
gamecocks and those of other bettors before he orders commencement of the cockfight and thereafter
distributes won bets to the winners after deducting a certain commission or both.
(b) 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.
(c) Promoter - refers to a person who alone or with another initiates a cockfight and/or calls and take
care of bets from owners of both gamecocks and those of other bettors before he orders commencement of
the cockfight thereafter distributes won bets to the winners after deducting a certain commission, or both.
(d) Gaffer (taga-tari) refers to a person knowledgeable in the art of arming fighting cocks with gaffs on one
or both legs.
(e) Referee (Sentenciador) refers to a person who watches and oversees the proper gaffing of fighting
cocks; determines the physical condition of gamecocks while cockfighting is in progress, the injuries
sustained by the cocks and their capability to continue fighting, and decides and makes known his decision
either by word or gesture the result of the cockfighting by announcing the winner or deciding a tie in a
contest game.
(f) Cockpit Official - shall include the cockpit manager, bet manager, bet taker, or promoter, referee, gaffer,
match maker, medical aide, llamador, gatekeepers and ticket sellers.
Section 3I.02. Imposition of Fees. There shall be collected the following Mayor's Permit Fees from
cockpit operators/owners/licensees and cockpit personnel:
Amount of Fee
(a) From the owner/operator/licensees of the cockpit:
1. Application filing fee P2,000.00
2. Annual cockpit permit fee 5,000.00
(b) From cockpit personnel
1 Promoters/Hosts 300.00
2. Pit Manager 300.00
3. Referee 200.00
4. Bet Taker "Kristo/Llamador" 100.00
5. Bet Manager ""Maciador/Kasador" 150.00
6. Gaffer "Mananari" 150.00
7. Cashier 150.00
8. Derby (Matchmaker) 100.00
9. Fighting Cock Medical Attendant 100.00

Section 3I.03. Time and Manner of Payment.

(a) The application filing fee is payable to the Municipal Treasurer upon application for a permit or
license to operate and maintain cockpits.
(b) The annual cockpit permit fee is payable upon application for a permit before a cockpit shall be
allowed to operate and within the first twenty days of January of each year in case of renewal thereof.
(c) The permit fees on cockpit personnel shall be paid before they participate in a cockfight and shall be
paid annually upon renewal of the permit on the birth month of the permittee.

Section 3I.04. 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.
(c) Cockpit-size and construction. Cockpits shall be constructed and operated within the appropriate
areas as prescribed in the Zoning Law or ordinance. In the absence of such law or ordinance, the Municipal
Mayor shall see to it that no cockpits are constructed within or near existing residential or commercial areas,
48
hospitals, school buildings, churches or other public buildings. Owners, lessees, or operators of cockpits
which are now in existence and do not conform to this requirement are required to comply with these
provisions within a period to be specified by the Municipal Mayor. Approval or issuance of building permits
for the construction of cockpits shall be made by the Municipal Engineer in accordance with existing
ordinances, laws and practices.
(d) Only duly registered and licensed promoters, referees, cashiers, bet managers, pit referees, bet
takers, or gaffers shall take part in all kinds of cockfights held in this Municipality. No operator or owner of a
cockpit shall employ or allow participating in a cockfight any of the above-mentioned personnel unless he
has registered and paid the fee herein required.
(e) Upon payment of the fees herein imposed, the corresponding Mayor's Permit shall be issued.
Section 3I.05. Applicability Clause. The provision of PD~ 449;-otherwise known as the Cockfighting Law
of 1974, PD 1802 (Creating the Philippine Game fowl Commission), and such other pertinent laws shall
apply to all matters regarding the operation of cockpits and the holding of cockfights in this municipality.

Article J. Special Permit Fee for Cockfighting

Section 3J.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 game cockers or cockfighting "aficionados" of
the Philippines with "pot money" awarded to the proclaimed winning entry.
(c) International Derby refers to an invitational cockfight participated in by local and foreign game cockers or
cockfighting "aficionados" with "pot money" awarded to the proclaimed winning entry.
Section 3J.02. Imposition of Fees. There shall be collected the following fees for cockfighting:
Amount of Fee
(a) Special Cockfights (Pintakasi) P 200.00/day
(b) Special Derby Assessment from Promoters of –
Two-Cock Derby 300.00
Three-Cock Derby 500.00
Four-Cock Derby 700.00
Five-Cock Derby 1,000.00
Six-Cock Derby 2,000.00
(c) Soltada Hack fight 10.00/soltada
(d) Soltada Derby
Two- Cock Derby 20.00/soltada
Three- Cock Derby 30.00/soltada
Four- Cock Derby 40.00/soltada
Five- Cock Derby 50.00/soltada
Six- Cock Derby 60.00/soltada
(e) Permit to Transport Game Fowl (outside of the municipality) 10.00/head
Section 3J.03. Exclusions. Regular cockfights i.e., those held during Sundays, legal holidays and local
fiestas and international derbies shall be excluded from the payment of fees herein imposed.
Section 3J.04 Requirements for the issuance of Franchise
The applicant must be a Filipino Citizen, preferably a resident of the municipality, and to corporation, must
be authorized by law to conduct business in the Philippines.
Must be the lawful owner of the lot where the cockpit is established or is going to be established or has the
legal authority to use the same
Must be of legal age.
All application shall be submitted to the Office of the Sangguniang Bayan for proper action.
The life of the franchise shall be terminated after five (5) years from issuance and to be renewed at the
discretion of the local sanggunian.
Only one (1) cockpit should be allowed to be established and to operate within the municipality except when
the sanggunian finds it practicable, they may authorize the additional number of cockpits.
Section 3J.05. Time and Manner of Payment. The fees herein imposed shall be f payable to the
Municipal Treasurer before the special cockfights and derbies can be lawfully held.

Section 3J.06. Administrative Provisions.

(a) Holding of cockfights. Except as provided in this Article, cockfighting shall be allowed in this
municipality only in licensed cockpits during Sundays and legal holidays, and during local fiestas for not
more than three (3) days. It may also be held during municipal. Agricultural, commercial, or industrial fairs,
carnival, or exposition for a similar l period of three (3) days upon resolution of the Sangguniang Bayan. No
cockfighting on-, the occasion of such affair, carnival or exposition shall be allowed within the month if a
local fiesta or for more than two (2) occasions a year. No cockfighting shall be held on December 30 (Rizal
49
Day), June 12 (Philippine Independence Day), November 30 (National Heroes Day), Holy Thursday, Good
Friday, Election or Referendum Day and during Registration Days for such election or referendum.
(b) Cockfighting for entertainment of tourists or for charitable purposes. Subject to the preceding
subsection hereof, the holding of cockfights may also be allowed for the entertainment of foreign dignitaries
or for tourists, or for returning Filipinos, commonly known as "Balikbayans", or for the support of national
fund-raising campaigns for charitable purposes as may be authorized upon resolution of the Sangguniang
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, bet takers, or promoters shall not act as such in any
cockfight in the municipality without first securing a license renewable every year on their birth month from
the municipality where such cockfighting is held. Only gaffers, referees, bet takes, or promoters licensed by
the municipality shall officiate in all `f kinds of cockfighting authorized herein.
Section 3I.07. Applicability Clause. The provision of PD 449, otherwise known as the Cockfighting Law
of 1974, PD 1802 (Creating the Philippine Game fowl Commission), and such other pertinent laws shall
apply to all matters regarding the operation of cockpits and the holding of cockfights in this Municipality.

Article K. Permit Fee on Occupation/Calling Not

Requiring Government Examination

Section 3K.01. Imposition of Fee - There shall be collected as annual fee at the rate, prescribed
hereunder for the issuance of Mayor's Permit to every person who shall be engaged in the practice of the
occupation or calling not requiring government with the municipality as follows:

Occupation or Calling Rate of Fee/Annum

(a)On employees and workers in generally
Considered "Offensive and Dangerous
Business Establishments" P 100.00
(b) On employees and workers in commercial
establishments who cater or attend to the daily
needs of the inquiring or paying public 100.00
(c) On employees and Workers in food or eatery
Establishment 100.00
(d) On employees and workers in night or nights
and day establishment 200.00
(e) All occupation or calling subject to periodic
inspection, surveillance and /or regulations
by the Municipal Mayor, like animal trainer,
auctioneer, barber, bartender, beautician, bondsman, bookkeeper,
, blacksmith, carpenter, carver, chambermaid
cook criminologist, electrician, electronic technician, embalmer
club/floor manager. Forensic electronic expert
fortune teller, hair stylist, handwriting expert,
hospital attendant, lifeguard, magician, make-up
artist, manicurist, masonry worker, masseur
attendant, mechanic, painter, musician,
pianist, photographer (itinerant), professional
boxer, private ballistic expert, rig driver
taxi, dancer, stage-performer, salesgirl, sculptor,
waiter or waitress and welder similar occupation……………………………100.00
f) On services/employment

1. Panting 150.00
2. Pakyaw 150.00
3. Butcher 150.00
4. Butcher's Aide 100.00

Barber P 150.00
Bartender, salesgirl 150.00
Beautician 150.00
Bookkeeper, Typist 150.00
Butcher 150.00
Blacksmith 150.00
Carpenter 150.00
50
 Carver, Sculptor 150.00
Cook 150.00
Electronic Technician 200.00
Magician 200.00
Masonry Worker 200.00
Midwife without board locally
known "hilot" 200.00
Painter 200.00
Pianist, Musician 200.00
Professional boxer 200.00
Stage performer 200.00
Welder, Auto mechanic 200.00

Buy and Sell

Large Cattle dealer 250.00

Hogs, chicken livestock dealer 250.00
Rice and Corn 250.00
Egg dealer 250.00
Butcher aide 200.00
Firewood and Charcoal dealer 300.00
Fresh Fish dealer 300.00

Section 3K.02. Exemption - All professionals who are subject to the Provincials Tax imposition
pursuant to Section 139 of the Local Government Code; and ' government employees are exempted from
payment of this fee.
Section 3K.03. Persons Governed- The following workers or employees whether working on
temporary or permanent basis, shall secure the individual Mayor's Permit prescribed herewith;
(a) Employees or workers in generally considered offensive and dangerous business, establishment
such as but not limited to the following:
(1) Employees or workers in industrial or manufacturing establishment such as:
Aerated water and soft drink factories; air rifle and pellets manufacturing; battery charging shops,
blacksmith; breweries; candy and confectionery factories; canning factories; coffee cocoa and tea factories;
cosmetics and toiletries factories; cigar and cigarette factories; construction and / or repair shops of motor
vehicles; carpentry shop; drug manufacturing; distillers, edible oil or lard factories; electric bulbs or neon
lights factories; electric plants electronics manufacturing; oxidizing plants; food and flour mills; fish curing
and drying shops; footwear factories, foundry shops; furniture manufacturing; garments manufacturing,
general building and other construction jobs during the period of construction; glass and glassware
factories; handicraft manufacturing; hollow block and the factories; Ice plants; milk, ice cream and other
allied products factories; metal closure manufacturing; iron steel plants; leather and leatherette factories;
machine shops, match factories, paints and allied products manufacturing; plastic products factories,
perfume factories; plating establishment; pharmaceutical laboratories, repair shops of whatever kind and
nature; rope and twine factories; sash factories, smelting plants; tanneries; textile and knitting mills;
upholstery shops; vulcanizing shops and welding shops:
(2) Employees and workers in commercial establishments cinematography film storage; cold storage's or
refrigerating plants; delivery and messengerial services; elevator and escalator services; funeral parlors;
janitorial services; junks shop; hardwares; pest control services; printing and publishing houses service
station, slaughter- houses; textile stores; warehouses; and parking lots.
(3) Employees and workers on other industrial and manufacturing firms or, commercial establishments who
are normally exposed to excessive heat, light, noise, cold and other environmental factors which endanger
their physical and health well-being.
(b) Employees and workers in commercial establishment who generally enter or attend to the daily needs of
the general public such as but not limited to the following: Employees and workers in drugstores;
department stores; groceries supermarkets; beauty salons; tailor shops; dress shop; bank teller;
receptionist, receiving clerk in paying outlets of public utilities corporation, except transportation companies;
and other commercial establishment whose employees and workers attend to the daily needs of the
inquiring o paying public.
(c) Employees and workers in food or eatery establishments such as but not limited to the following:
(1) Employees and workers in canteen, carinderia, catering services, bakeries, ice cream or ice milk
factories, refreshment parlor, restaurants, sari-sari stores, r, and soda fountains;
(2) Stallholders, employees and workers in public markets;

51
(3) Peddlers of cook or uncooked foods;
(4) All other food peddlers, including peddlers of seasonal merchandise.
(d) Employees or workers in night or night and day establishments such as but not limited to the
following:
Workers or employees in bars; boxing stadium; bowling alleys; billiards and pool halls; cinema houses;
cabarets and dance halls; cocktail lounges; circuses; carnivals and the like; day clubs and night clubs; golf
clubs; massage clinics, sauna baths or similar establishment; hotels; motels; horse racing dubs; pelota
courts; polo clubs; private N detective or watchman security agencies; supper clubs and all other
business; establishment whose business activities are performed and consumed during night time.
In cases of night and day clubs, night clubs, day clubs, cocktail lounges, bars, cabarets, sauna bath houses
and other similar places of amusements, they shall under no circumstances allow hostesses, waitress,
waiters, entertainers, or hospitality girl below 18 years of age to work as such. For those who shall
secure the Individual Mayor's Permit on their 18" birth year, they shall present their respective baptismal or
birth certificate duly issued by the local civil registrar concerned.
(e) All other employees and persons who exercise their profession, occupation or t calling within the
jurisdiction limits of the Municipality aside from those already specifically mentioned in Section P.02.
Section 3K.04. 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 twenty (20) days of January and every k quarter thereafter. The permit fee is payable for
every separate or district occupation or calling engaged in. Employer shall advance the fees to the
Municipality for its employees.
Section 3K.05. 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 percent (25%) of the original amount
of the fee due, such surcharge shall be paid at the same time and in the same manner as the tax due.
In case of change of ownership of the business as well as the location thereof from municipality to another,
it shall be the duty of the new owner, agent or manager of such business to secure a new permit as required
in this Article and pay the, corresponding permit fee as though it were new business.
Newly hired workers and / or employees shall secure their individual Mayor's a Permit from the moment
they are actually accepted by the management of any c business or industrial establishment to starts
working.
Section 3K.06. Administrative Provisions;
(a) The Municipal Treasurer shall keep a record of persons engaged in occupation ) and/or calling not
requiring government examination and the corresponding payment of fees required and their personal data
for reference purposes.
(b) Persons engaged in the above-mentioned occupation or calling with valid Mayor's Permit shall be
required to surrender such permit and corresponding Official Receipt for the payment of fees to the
Municipal Treasurer and to the Municipal Mayor, respectively, for cancellation upon retirement or cessation
of the practice of the said occupation or calling.

Article L . Registration, Branding, Transport and Slaughter Fees of Large Cattle

Section 3L.01. Definition. For purposes of this Article, "large cattle" includes a two-year old horse,
mule ass, carabao, cow or other domesticated member of the bovine family.
Section 3L.02. Imposition of Fee. The owner of a large cattle is hereby required to register said
cattle with the Municipal Treasurer for which a certificate of ownership shall- be issued to the owner upon
payment of a registration fee as follows:
Amount of Fee
(a) For Certificate of Ownership P 5.00
(b) For Certificate of Transfer 10.00
(c) Livestock Fee 2.00
(d) For Registration of each brand 100.00
(e) For branding of each Cattle 100.00
(f) For Slaughter of each Cattle 100.00
(g) Permit to Transport (for each large cattle) 50.00
(h) Permit to transport (for each hogs) 30.00
(i) Issuance of certification in case of loss
Of certificate of ownership/transfer 100.00
(j) Issuance of New Certificate of Ownership 100.00
(k) Issuance of Certificate of Transfer 100.00
(l) Livestock Development Fund (LSDF-Trust Fund) 2.00
The transfer fee shall be collected only once if a large cattle is transferred more than once in a day.

Section 3L.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.
52
Section 3L.04. Administrative Provisions.
(a) Large cattle shall be registered with the Municipal Treasurer upon reaching the age of two (2) years.
(b) The ownership of a large cattle or its sale or transfer of ownership to another person shall be registered
with the Municipal Treasurer. All branded and counter-branded large cattle presented to the Municipal
Treasurer shall be registered in a book showing among others, 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, sex, brands
and other identification marks of the cattle. These data shall also be stated in the certificate of ownership
issued to the owner of the large cattle.
(c) The transfer of the large cattle, regardless of its age, shall be entered in the registry book setting forth,
among others, the names and the residence of the owners, and the purchaser; the consideration or
purchase price of the animal for sale or transfer, class, sex, brands and other identifying marks of the
animals; and a reference by number, to the original certificate of ownership with the name of the
municipality issued to it. No entries of transfer shall be made or certificate of transfer shall be issued by the
Municipal Treasurer except upon the production of the original certificate of ownership and certificates of
transfer and such other documents that show title to the owner.
Section 3L.05. Applicability Clause. All other matters relating to the registration of large cattle shall be
governed by the pertinent provisions of the Revised Administrative Code and other applicable laws,
ordinances and rules and regulations..

Article M. Fees on Impounding of Stray Animals

Section 3M.01. Definitions. When used in this Article.

(a) Stray Animal means an animal which is set loose unrestrained, and not under the complete control of its
owner, or the charge or in possession thereof, found roaming at-large in public or private places whether
fettered or not.,
(b) Public Place includes national, provincial, municipal, or barangay streets, parks, plazas, and such other
places open to the public.
(c) Private Place includes privately-owned streets or yards, rice fields or farmlands, or lots owned by an
individual other than the owner of the animal.
(d) Large Cattle includes horses, mules, asses, carabaos, cows, and other domestic members of the bovine
family.
Section 3M.02. Imposition of Fee. There shall be imposed the following fees for each 5 day or fraction
thereof on each head of stray animal found running or roaming at large, or fettered in public or private
places:
Amount of Fee
(a) Large Cattle P 200.00
(b) All other animals 100.00

Section 3M.03. Time of Payment. The impounding fee shall be paid to the Municipal Treasurer prior to the
release of the impounded animal to its owner.
Section 3M.04. Administrative Provisions.
(a) For purposes of this Article, the Barangay Tanods of the Municipality are hereby authorized to
apprehend and impound astray animals in the municipal corral or a place duly designated for such purpose.
He shall also cause the posting of notice of the impounded astray animal in the Municipal Hall for ten(10)
consecutive days, starting one day after the animal is impounded, within which the owner is required to
claim and establish ownership of the impounded animal. The Municipal Mayor and Municipal Treasurer shall
be informed of the impounding.
(b) Impounded animals not claimed within seven (7) days after the date of impounding shall be sold at
public auction under the following procedures:
1. The Municipal Treasurer shall post notice for ten (10) days in three (3) places including the main door of
the Municipal Hall and the public markets. The animal shall be sold to the highest bidder. Within ten (10)
days after the auction sale, the Municipal Treasurer shall make a report of the proceedings in writing to the
Municipal Mayor.
2. The owner may stop the sale by paying at any time before or during the auction sale, the impounding
fees due and the cost of the advertisement; and conduct of sale to the Municipal Treasurer, otherwise, the
sale shall proceed
3. The proceeds of the sale shall be applied to satisfy the cost of impounding, advertisement and conduct of
sale. The residue over these costs shall accrue to the General Fund of the Municipality. -.
4. In case the impounded animal is not disposed of within seven (7) days c from the date of notice of public
auction, the same shall be considered sold to the Municipal Government for the amount equivalent to the
poundage fees due.
Section 3M.05. Penalty. Owners whose animals are caught astray and incurring damages to plants and
properties pay Five Hundred Pesos (P 500.00).
In addition to the fine, the owners shall pay the amount of damage incurred, if any to the property owner.
53
 Article N. Permit Fee for Agricultural Machinery and Other Heavy Equipment

Section 3N.01. Imposition of Fees. There shall be collected an annual permit fee at the following rates for
each agricultural machinery or heavy equipment from operators of said machinery, renting out or operating
for business said equipment in this municipality.
Rate of Fee Per Annum
a. Handtractors P 250.00
b. Light Tractors (3000 hp and below) 375.00
c. Heavy Tractors (3001 hp and above) 650.00
d. Bulldozer 3,000.00
e. Forklift 1,500.00
f. Heavy Graders 1,500.00
g. Light Graders 1,000.00
h. Mechanized Threshers 350.00
i. Manual Threshers 250.00
j. Cargo Truck 700.00
k. Dump Truck 700.00
I. Road Rollers 2,000.00
m. Payloader 1,100.00
n. Primemovers/Flatbeds 2,000.00
o Backhoe 1,100.00
p. Rockcrusher 5,000.00
q. Batching Plant 5,000.00
r. Transit/Mixer Truck 1,100.00
s. Crane 3,000.00
t. Other Agricultural Machinery and
the like not enumerated above 300.00
u. Other Heavy Equipment and the like not
enumerated above 3,000.00

Section 3N.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.
Section 3N.03. Administrative Provisions.
The Municipal Treasurer shall keep a registry of all heavy equipment and agricultural "machinery which shall
include the make and brand of the heavy equipment and agricultural machinery and name and address of
the owner.
The Barangay Treasurers are enjoined to submit Inventory of Agricultural Machineries and other Heavy
equipment in their respective areas of jurisdiction.
Barangay officials are required to report any illegal operation to the office of the municipal treasurer
for appropriate action.
The proceeds from the fees imposed herein shall be shared equally or 20%? by municipality and barangay
where such collections are made.

Article O. Permit and Inspection Fee on Machineries and Engines

Section 30.01. Imposition of Fee.- There shall be imposed an annual inspection fee on internal
combustion engines generators and other machines in accordance with the following schedules:
Rate of Fee Per Annum
(a) Internal combustion engines:
1. 2 HP and below P 160.00
2. 5HP and below but not lower than 3 HP 210.00
3. 1OHP and below but not lower than 5 HP 250.00
4.15HP and below but not lower than 1 OHP 340.00
5. Above 15HP 500.00
(b) Other stationery engines or machines:
1. 3 HP and below 170.00
2. 5 HP and below but not lower than 3 HP 220.00
3. 10 HP and below but not lower than 5 HP 340.00
4. 15 HP and below but not lower than 10 HP 420.00
5. Above 15 HP 500.00
(c) Electrical generators and other machine propelled by electric motors will be levied the same rates
found in subsection (1).

54
Section 30. 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 the actual
inspection by person authorized in writing by the Mayor. Thereafter, the fee shall be paid within twenty (20)
days of January, or of every quarter as the case may be.

Section 3O.03. Administrative Provision. 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
the inspection fee prescribed in this article.

Article P. Permit fee for the Storage of Flammable and

Combustible Materials

Section 3P.01. Imposition of Fee. There shall be collected an annual permit fee for the storage of
combustible materials at the rates as follows:
Rate of Fee Per Annum
a. Storage of gasoline, diesel, fuel, kerosene and similar products
500 to 2,000 liters P 300.00
2,001 to 5,000 liters 500.00
,001 to 20,0000 liters 1,500.00
20,001 to 50,000 liters 3,000.00
50,0001 to 100,000 liters 7,500.00
Over 100,000 liters 10,000.00
b. Storage of cinematographic film 250.00
c. Storage of celluloid 250.00
d. Storage of calcium carbide
1) Less than 50 cases 170.00
2) 50 to 99 cases 250.00
3) 100 or more cases 330.00
e. Storage of tar, resin and similar materials
1) Less than 1,000 kls.250.00
2) 1,000 to 2,500 kilos. 300.00
3) 2,500 to 5,000 kilos. 350.00
4) Over 5,000 kilos. 400.00
d. Storage of coal deposits
1) Below 100 tons 2,000.00
2) 100 tons or above 3,000.00
e. Storage of combustible, flammable or explosive
Substance not mentioned above 3,000.00

Section 3P.02. Time of Payment.- The fees imposed in Article shall be paid to the Municipal Treasurer
upon application for his permit with the Mayor to store the aforementioned substances.
Section 3P.03. Administrative Provisions.
(a) No person shall keep or store at his place of business any of the following flammable, combustible
or explosive substances without securing a permit therefore. Gasoline or naptha not exceeding the quantity
of One Hundred (100) gallons, kept in and used by launches or motor vehicles shall be exempt from the
Permit fee herein required.
(b) The Mayor shall promulgate regulations for the proper storing of said substances and shall
designate the proper official and shall supervise therefore.

Article Q. Permit Fee for Temporary Use of Roads, Streets,

Sidewalk, Alleys, Patios, Plazas and Playgrounds

Section 3Q.01. Imposition of Fee. Any person that shall temporarily use and/or occupy a street,
sidewalk, or alley or portion thereof in this municipality in connection with their construction works and other
purposes, shall first secure a permit from the Mayor and pay a fee in the following schedule:
Amount of Fee
1) For construction P 50.00 /sq. m. per week
or fraction thereof
2) Others 20.00 /sq.m. per day
For wake and other charitable, religious and educational purposes, use and/or occupancy is exempted from
the payment of permit fee provided a corresponding permit is secured prior to such use and/or occupancy.
Section 3Q.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application
of the permit with the Municipal Mayor.

55
Section 3Q.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. The Municipal Engineer shall
report to the Municipal Treasurer the area occupied for purposes of collecting the fee.

Article R. Permit Fee for Excavation

Section 3R.01. Imposition of Fee. There shall be imposed the following fees on every person who shall
make or cause to be made any excavation on public or private streets within this city.
Amount of Fee
(a) For crossing streets with concrete pavement:
1. For crossing concrete pavement (maximum
area2.00x.600m., 12sq.m.) P 2,160.00
2. For crossing across base of streets
with concrete pavement, per linear
meter (boring method) 100.00
(b) For crossing streets with asphalt pavement:
1. Minimum fee 165.00
2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.80m) 110.00
(c) For crossing the streets with gravel pavement:
1. Minimum fee 85.00
2. Additional fee for each linear meter
crossing the streets (minimum width
of excavation, 0.3 meters) 25.00
(d) For crossing existing curbs and gutters
resulting in the damage 135.00
(e) Additional fee for every day of delay
In excess of excavation period provided in the
Mayor's permit 100.00

Section 3R.02. Time and Manner of Payment. The fee imposed herein shall be paid to the Municipal
Treasurer by every person who shall make any excavation or cause any excavation to be made upon
application for Mayor's Permit, but in all cases, prior to the excavation.
A cash deposit in an amount equal to P20,000.00 shall be deposited with the Municipal Treasurer at the
same time the permit is paid. The cash deposit shall be forfeited in favor of the Municipal Government in
case the restoration to its original form of the street excavated is not made within seven (7) days after the
purpose of the excavation is accomplished.
Section 3R.03. Administrative Provisions.
(a) No person shall undertake or cause to undertake any digging or excavation, of any part or portion of the
streets of Municipality of Janiuay unless a permit shall have been first secured from the Office of the
Municipal Mayor specifying the duration of the excavation.
(b) The Municipal Engineer/Building Official shall supervise the digging and excavation and shall determine
the necessary width of the streets to be dug or excavated. Said official shall likewise inform the Municipal
Treasurer of any delay in the completion of the excavation work for purposes of collection of the additional
fee.
(c) In order to protect the public from any danger, appropriate signs must be placed in area where work is
being done

Article S. Permit Fee on Circus and Other Parades

Section 3S.01. Imposition of Fee. There shall be collected a Mayor's Permit Fee of P300.00 per day on
every circus and other parades using banners, floats or musical instruments carried on in this municipality .
Section 3S.02. Time and Manner of Payment. The fee imposed herein shall be due and payable to the
Municipal Treasurer upon application for a permit to the Municipal Mayor at least ten (10) days before the
scheduled date of the circus or parade and on such activity shall be held.
Section 3S.03. Exemption. Civic and military parades as well as religious processions shall not be
required to pay the permit fee imposed in this Article.
Section 3S.04. Administrative Provisions.
(a) Any persons who shall hold a parade within this municipality shall first obtain from the Municipal
Mayor before undertaking the activity. For this purpose, a written application in a prescribed form shall
indicate the name, address of the applicant, the description of, the activity, the place or places where the
same will be conducted and such other pertinent information as may be required.
56
(b) The Station Commander of the Philippine National Police shall promulgate the necessary rules and
regulations to maintain an orderly and peaceful conduct of the activities mentioned in this Article. He shall
also define the boundary within which such activities may be lawfully conducted.

Article T. Permit Fee for the Conduct of Group Activities

Section 3T.01. Imposition of Fee. Every person who shall conduct, or hold any program, or activity
involving the grouping of people within the jurisdiction of this municipality shall obtain a Mayor's permit
thereon for every occasion of not more that, twenty-four (24) hours and pay the Municipal Treasurer the
corresponding fee in the following schedule:

1. Conferences, meetings, rallies and demonstrations:

a) Inside building or halls P 1,000.00

b) Outdoor, in parks, plazas,
roads/streets 500.00

2. Dances:
a) Jam session 150.00
b) Benefit Dance with ordinary sound
and light system (non-fiesta days) 250.00
With stereo-quadrosonic sound and
disco light (non-fiesta) 300.00

c) Coronation and ball:

Barangay 250.00
Poblacion 400.00

d) Benefit Dance During Fiestas:

d.1. Barangays:
d.1.1 - With ordinary sound
and light system 200.00
d.1.2 - With stereo quadrosonic
and disco light 300.00

d.2. Poblacion:
d.2.1. - With ordinary sound
and light system 350.00
d.2.2. - With stereo-quadrosonic
and disco light 500.00

3. Stage Presentations:
a) Stage shows and vaudeville 500.00
b) Drama 500.00
c) Cultural and fashion shows 1000.00

4. Holding Parties:
a) Wedding Party 500.00
b) Baptismal Party 250.00
c) Other Party 200.00

5. Other activities:
a) Beauty popularity contest 500.00
b) Horses and other animal fight/race 500.00
c) Races 500.00
d) Athletic competition/game 500.00
e) Mahjong parlors:
For the 1st table 200.00
For every additional table 100.00
f) Bingo socials 200.00

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 g) Video games 50.00/slot

Section 3T.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 3T.03. Exemption. Programs or activities conducted by educational charitable, religious and
governmental institutions free to the public shall be exempted 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 3T.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 (PNP) of
the municipality who shall assign police officers to the venue of the program or activity to help maintain
peace and order.

Article U. Permit Fee on Film-Making

Section 3U.01. Imposition of Fee. There shall be collected the following permit fee from any person who
shall go on location-filming within the territorial jurisdiction of this municipality.
Rate of Fee Per Filming
a. Commercial movies P 5,000.00 /film
b. Commercial advertisements 5,000.00/film
c. Documentary film 3,000.00/film
d. Videotape coverage 2,000.00/coverage
In cases of extension of filming time, the additional amount required must be paid prior to extension to
filming time.
Section 3U.02. Time of Payment. The fee imposed herein shall be paid to the Municipal Treasurer upon
application for the Mayor's Permit five (5) days before location-filming is commenced.

Article V. Business License Plate

Section 3V.01 – Definition of Terms:

1. Business establishment – any person, partnership, corporation or entity engaged in business and operating within
the territorial jurisdiction of the Municipality of Janiuay whether permanent or transient.

2. Place of business – a location within the territory of Janiuay temporarily occupied by any person partnership
corporation or entity engaged in business in Janiuay.

3. Business Plate – is a metal canvass approximately 12x6 inches which bears the insignia of the Municipality of
Janiuay to be conspicuously displayed at the place of business and serve as an apparent proof of compliance with
business permit registration by business establishments operating in the Municipality of Janiuay.

4. Business sticker – is a glossy adhesive paper bearing a calendar year and attached to the business plate which
serves as an apparent proof of compliance with business permit registration by business establishments operating in
the Municipality of Janiuay.

Section 3V.02 - Schedule of Fees. The Municipal Government of Janiuay shall issue a business plate and sticker to all
business establishments operating within the territorial jurisdiction of the Municipality of Janiuay, depending on their
annual gross income in accordance with the following schedule:

Annual Gross Income Business Plate Sticker

(12 x 16 in.) (1 x 2 in.)

P20, 000 to P100, 000 P 300.00 P 50.00

P100, 001 to P500, 000 P 500.00 P100.00
P500, 001 to P1, 000,000 P1, 000.00 P100.00
P1, 000,001 to P2, 000,000 P2, 000.00 P200.00
P2, 000,001 and more P3, 000.00 P300.00

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 That the color of the sticker for the renewal of the business plate shall be determined by the municipal
treasurer.
That the municipal treasurer shall submit the written report of the color of stickers used for the current year
to the office of the municipal mayor for reference and inspection.
The business establishments shall purchase the business plate once. Every year thereafter, municipal stickers shall be
stamped on the face of the business plate to indicate prompt renewal of the business establishments of their
business permits.

Section 3U.03 - Business Plate. Every person, entity, partnership or corporation owning, or operating, a business
establishment, whether permanently established for a duration of time or in a transient basis is required to secure a
business plate measuring twelve by six inches (12 x 6 in.);

Section 3V.04 – Issuing Authority. The Office of the Mayor, through the Municipal Administrator, shall issue to every
business establishment a business plate or sticker upon presentation of an Official Receipt duly issued by the
Municipal Treasurer indicating that it had paid the amount stipulated in Section 1 hereof and had complied with the
requirements for renewal of a business permit;

Section 3V.05 – Application Period. The Issuance of the Business Plate shall be from January 1 to 20 of every year or
within the period for the renewal of the municipal business permits. Business establishments which have already
acquired a business plate shall be required to purchase a municipal sticker, pursuant to section 1 hereof, to indicate
that they have promptly complied with the requirements for the renewal of the business permits;

Section 3V.06 – Conspicuous Display. All persons, entity, partnership, or corporation who are required and shall have
secured a municipal business plate shall conspicuously display or exhibit the same at his business establishment or
particular place of business at all times as proof that he is actually engaged in business.

Section 3V.07 – Regular Inspection. The Municipal Administrator, or his authorized representative, is hereby duly
authorized to undertake independent regular inspections of all business establishments in the entire municipality to
ensure that all business establishments covered have complied with the provisions of this Ordinance, and to
recommend the coverage, denial of the application for business permit or the suspension of the operation of business
establishments in violation of the provisions hereof.

Section 3V.08 – Penalties. Any person, entity, partnership or corporation owning, or operating a business
establishment, found violating Sections 3 and 5 of this ordinance shall be meted a fine of not less than One
Thousand Pesos (P1,000,000.00) nor more than Two Thousand Five Hundred Pesos (P2,500.00) or imprisonment of
ten (10) days nor more than thirty (30) days or both fine and imprisonment abovementioned at the discretion of
the Municipal Trial Court.

Those found violating Sections 206and 208 of this ordinance for the second time, in addition to the imposition of the
abovementioned penalties, as may be determined by the Municipal Trial Court, shall be suspended to operate their
business and business establishments in the Municipality of Janiuay after reasonable notices shall have been served.
The Municipal Mayor, upon the recommendation of the Municipal Treasurer, shall suspend the issuance of the
business permit for a period of one year upon the expiration of which the permittee will be eligible for reapplication.

Those found violating Sections 206 and 208 of this ordinance for the third time, in addition to the imposition of the
abovementioned penalties, as may be determined by the Municipal Trial Court, their business permits shall be
forfeited and shall be banned from engaging in business in the municipality of Janiuay unless their forfeiture is
reconsidered upon just and meritorious grounds. The Municipal Mayor, upon the recommendation of the Municipal
Treasurer, shall order the closure of the business establishment after reasonable notices have been served.

Article W. MAYOR'S CLEARANCE FEES

Section 3W.01. Imposition of Fees. There shall be collected a service fee for a mayor's clearance
certificate issued as follows:

a). For domestic employment P 200.00

scholarship, study grant P 100.00

b). for change of name 200.00

c). For application for Filipino citizenship 500.00
d). For passport or visa application 500.00
59
e). For firearms permit application 1,000.00
f). For other purposes not specified above 200.00

g). Mayor’s and Police clearance to transfer

or ship-out the following:

1. Large Cattle per head 75.00

2. Hogs or pigs per head 50.00
3. Goats, sheeps, dogs and other
animals per head 50.00

4. Fowls:
a) First 20 heads 50.00
b) From 21 to 50 heads 75.00
c) From 51 or more 100.00
d) Gamecocks or fighting cocks
per head 20.00
5. Rice, Corn, Palay and other cereals
per sack 5.00
6. Logs and Lumber per truck load or
fraction thereof 400.00

7. Organic fertilizer per truck load 60.00

8. Bladed sharp tools: bolo (binangon), scythe (garab)
Kitchen knife, butcher’s knife 35.00/ 7pieces & below
- per piece in excess of 7 pieces 5.00
8. Charcoal 3.00/sack
h). For business undertakings having a
capitalization above P5,000.00 200.00

The applicant for clearance to ship-out goods or products out of the Municipality shall be required to
present a clearance of the Punong Barangay (Barangay Captain) or his representative of the barangay
where the goods or products, come from before the clearance applied for shall be issued.

For undergraduate students, fish vendors, vegetable vendors, trisikad drivers, and vendors having
business capital below Five Thousand Pesos (P5,000.00) every year shall only pay Police Clearance
fee in the amount of Two Hundred Pesos (P200.00).

Section 109. Time of Payment. - The service fees imposed in this Article shall be paid to the Municipal
Treasurer upon application for Clearance certificate.

CHAPTER IV. SERVICE FEES

Article A. Secretary's Fees

Section 4A.01. Imposition of Fees. There shall be collected the following fees from every person
requesting for copies of official records and documents from the offices of this municipality.
Amount of Fee
(a) For every page or fraction thereof
typewritten (not including the certificate
and notation) P 100.00
(b) For each certificate of correctness (with
seal of Office) written on the copy or
attached thereto 110.00
(c) For certifying the official act of the Municipal
Judge or other judicial certificate with seal 100.00
(d) For certified copies of any papers, records,
decrees, judgment or entry of which any person
Is entitled to demand and receive a copy (in
connection with judicial proceedings) for each page 20.00
(e) Photocopy or any other copy produced by
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 copying machine per page 20.00
(f) All other certifications, clearances, affidavits
and similar documents 100.00

Section 4A.02. Exemption. The fees 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, charges shall be in accordance with the
above-mentioned schedule.

Section 4A.03. 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.

Article B. Local Civil Registry Fees

Section 4B.01. Imposition of Fees. There shall be collected for services rendered by the Municipal Local
Civil Registrar of this municipality the following fees:
Amount of Fee
(a) Marriage Fees:
1 Application for marriage license:
1.a Residents P200.00
1.b Non-residents 400.00
1.c Foreigner 1,000.00
1.d Processing Fee 100.00
2. Marriage Counseling Fee 200.00
3. Service fee:
3.a. (BREQS –NSP) 100.00
3.b. Local Security Papers (SECDOC) 100.00
4. Marriage License fee 200.00
5. Marriage Solemnization fee (Mayor) 600.00
(b) For registration of documents with the OMCR:
1. Legitimation 200.00
2. Other legal documents for record purposes for each 100 words 200.00
3. Correction of clerical error 1,000.00
4. Change of First Name 3,000.00
5. Migrant Petition Service fee :
5.a. Clerical error 500.00
5.b. Change of First Name 1,000.00
6. Affidavit to use the Surname 400.00
7. Affidavit of Acknowledgment 200.00

(c) For Certified True Copy of documents:

1. Birth P 100.00
2. Marriage 100.00
3. Death 100.00

(d) Parental Advice P100.00

(e) Parental Consent 100.00

Section 4B.02. Exemptions. The fee imposed in this Article shall not be collected in t the following cases:
(a) Issuance of certified copies of documents for official use at the request of a competent court or other
government agency, except those copies required by courts at the request of litigants, in which case the fee
should be collected.
(b) Issuance of birth certificates of children reaching school age when such certificates are required for
admission to the primary grades in a public school.
(c) Burial permit of a pauper, per recommendation of the Social Welfare Officer of the municipality.

Section 4B.03. 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 records or documents.

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Section 4B.04. Administrative Provision. A marriage license shall not be issued unless a certification is
issued by the Family Planning Coordinating Council that the applicants have undergone lectures on family
planning.

Article C. Police Clearance /Certification Fees

Section 40.01. Imposition of Fee. There shall be paid for each police clearance /certificate obtained from
the Station Commander of the Philippine National Police of this municipality, the following fees:
Amount of Fee
[Link] employment, scholarship, study grant,
and other purposes not hereunder specified P 100.00
2. For change of name 250.00
3. For application for Filipino citizenship 500.00
4. For passport or visa application 500.00
5. For firearms permit application 250.00
6. For PLEB clearance 100.00
7. Other Police Matters Services
a. Police Sketch Report for Traffic Accidents 100.00
b. Police Blotter Entry Fee/Blotter Entry 100.00
c. Certificate of Detention 100.00
d. Certification for transport of impounded vehicles 100.00
e. Certification for out of route exemption 100.00
Section 4C02. Time of Payment. The service fee provided under this Article shall be paid to the Municipal
Treasurer upon application for police clearance certificate.

POLICE CLEARANCE FEES

Section 108. Imposition of Fees. There shall be collected a service fee for each police and mayor's
clearance certificate issued as follows:

a). For domestic employment P 200.00

For scholarship, study grant P 100.00

b). For change of name 200.00

c). For application for Filipino citizenship 500.00
d). For passport or visa application 500.00
e). For firearms permit application 1,000.00
f). For other purposes not specified above 200.00

g). Mayor’s and Police clearance to transfer

or ship-out the following:
1. Large Cattle per head 75.00
2. Hogs or pigs per head 50.00
3. Goats, sheeps, dogs and other
animals per head 50.00

4. Fowls:
a) First 20 heads 50.00
b) From 21 to 50 heads 75.00
c) From 51 or more 100.00
d) Gamecocks or fighting cocks
per head 20.00
5. Rice, Corn, Palay and other cereals
per sack 5.00
6. Logs and Lumber per truck load or
fraction thereof 400.00

7. Organic fertilizer per truck load 60.00

h). For business undertakings having a
capitalization above P5,000.00 200.00

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The applicant for clearance to ship-out goods or products out of the Municipality shall be required to
present a clearance of the Punong Barangay (Barangay Captain) or his representative of the barangay
where the goods or products, come from before the clearance applied for shall be issued.

For undergraduate students, fish vendors, vegetable vendors, trisikad drivers, and vendors having
business capital below Five Thousand Pesos (P5,000.00) every year shall only pay Police Clearance
fee in the amount of Two Hundred Pesos (P200.00).

Section 109. Time of Payment. - The service fees imposed in this Article shall be paid to the Municipal
Treasurer upon application for Clearance certificate.

Article D. Sanitary Inspection Fee

Section 4D.01. Imposition of Fee. There shall be collected the following annual fees from each business
establishment in this municipality or house for rent, for the purpose of supervision and enforcement of
existing rules and regulations and safety of the public in accordance with the following schedule:

Amount of Fee
a. For house for rent P 100.00
b. For each business, industrial, or
agricultural establishment
With an area of 25 sq.m. or more
but less than 50 sq. m. 100.00
With an area of 50 sq.m. or more
but less than 100 sq.m. 200.00
With an area of 100 sq. m. or more
but less than 200 sq.m. 300.00
With an area of 200 sq.m. or more
but less than 500 sq.m. 500.00
With an area of 500 sq.m. or more
but less than 1000 sq.m. 1,000.00
With an area of 1,000 sq.m. or more 1,500.00

Section 4D.02. Time of Payment. The fees imposed in this Article shall be paid to the Municipal Treasurer
upon filing of the application for the sanitary inspection certificate with the Municipal Health Officer and upon
renewal of the same every year thereafter within the first twenty (20) days of January.

Section 4D.03. Administrative Provisions.

(a) The Municipal Health Officer or his duly authorized representative shall conduct an annual
inspection of all establishments and buildings, and accessories and houses for rent, in order to determine
their adequacy of ventilation, general sanitary conditions and propriety for habitation.
(b) The Municipal Health Officer shall require evidence of payment of the fee imposed herein before he
issues the sanitary inspection certificate.

Article E. Fees for Health Services

Section 4E.01. Imposition of Fee. - There shall be collected a fee of Twenty (P20.00) pesos for students
and Thirty Five (P35.00) from any person who is given a physical examination by the Municipal Health
Officer or his duly authorized representative as required by existing ordinances.

A fee of Ten (P10.00) pesos shall be collected for each additional copy or subsequent issuance of a copy of
the initial medical certificate issued by the Municipal Health Officer.

Fees and Charges on laboratory services

a. That the fees and charges to be imposed for the laboratory services are as follows:
Section 4E.01. Imposition of Fee. There will be collected a fee of One Hundred Pesos (P100.00) from
any person who is given a physical examination by the Municipal Health Officer or his duly authorized
representative, as required by existing ordinances.
A fee of Twenty Pesos (P20.00) shall be collected for each additional copy of subsequent issuance of a
copy of the initial medical certificate issued by the Municipal Health Officer.

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Medical Fees Amount of Fee
1. Birthing Center Fees
a. Obstetrical Fees
a.1. Ward Room P 100.00
a.2. Delivery Room 100.00
a.3. Labor Room 100.00
a.4. Normal Delivery 900.00
a.5. Repair of Vaginal Lacerations 150.00
a.6. Intravenous Insertion w/out medicines 00.00
b. Neonatal Fee
b.1. Newborn Screening 600.00

2. Surgical Fees
a. Wound Dressing
a.1. Small 25.00
a.2. Medium 35.00
a.3. Large 50.00
b. Suturing of Wound 100.00
c. Circumcision 150.00
d. Ear Piercing 50.00

3. Ambulance Fees
a. within the municipality 100.00
b. outside the municipality w/in 20 km 150.00
c. outside the municipality >20 km 400.00

Wellness Fees
Massage Therapy (per session/hour) 100.00

Ancillary Cardiopulmonary fees

In-Line Nebulization (excluding medicine) 20.00
Oxygen Fee 30.00
12 Leads ECG Examination 80.00

Dental Services:
1. Extraction per tooth
(Including anesthesia) 0.00
2. Temporary Filling of tooth 200.00
3. Permanent Filling of Tooth 250.00
4. Composite Filling 250.00
5. Prophylaxis 250.00
6. Gum Treatment
- Initial Treatment 00.00

Laboratory Examination Fees:

Blood Chemistry
Fasting Blood Sugar 60.00
Parasitology
Routine Stool Examination 40.00
Clinical Microscopy
Routine Urinalysis 40.00
Pregnancy Test 100.00
Intrauterine Device Insertion 100.00
Gram Stain Smear 50.00
Pap Smear 50.00
Sputum Exam 50.00

c) Permits for cadaver disposition:

1. Burial Permit Fee 45.00

2. Fee for exhumation 150.00

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3. Fee for removal or transfer

of cadaver 135.00

4. Service Fee 150.00

c) That individuals who wish to avail the aforementioned laboratory services must go directly to the
Municipal Health Office/Rural Health Unit of the Municipality of Janiuay with their specimen and requests.

Section 4E.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 4E.03. Administrative Provisions:

a) Individuals engaged in an occupation or working in establishment, the nature of which occupation or

business is in connection with the preparation of food or foodstuffs, whether cooked or in raw form, are
hereby required to undergo a physical and medical examination once every Six (6) months.

b) Owners, managers and operators of establishments shall see to it that their employee required to
undergo physical and medical examination have been issued the necessary health certificate.

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 4E.04.. Penalty. - Any violation of the provisions of this article shall be punished by a fine of not
less that Five Hundred Pesos (P500.00) pesos, but not exceeding One Thousand Pesos (P1,000.00), or
imprisonment of not less than Ten (10) days, but not exceeding One (1) month, or both, at the discretion
of the Court.

Section 4E.05. Exemptions. No fees shall be collected in the issuance of Medical Certificate for the
following cases:
All elementary and secondary public school related activities, such as Sports Development, Academic
Encampments, Scholarship Programs and other public school-sponsored activities,
(b Municipal Officials and Employees only during the annual physical examination.
(c) All duly accredited Women Micro-Entrepreneurs (WMEs) on their initial year of business operation, in
accordance with Gender and Development (GAD) and Investment and Incentive Codes,
(d) All Indigents officially listed in the National Household Targeting System (NHTS) and Local Indigency
Program of this municipality only.
(e) All duly accredited Barangay Nutrition Scholars (BNS), Barangay Service Point Officer (BSPO),
Barangay Health Workers (BHW), and Botika Ng Barangay (BNB) Operators by the Local Health Board
(LHB) and/or Sanggunian Bayan.
(f) Indigent as certified by the Punong Barangay of the place where the indigent is currently residing.
(g) Philhealth members and their dependents.
(h) Barangay Officials who are non-Phil-Health Members

Section 4E.05. Administrative Provisions.

(a) Individuals engaged in an occupation or working in the following establishments are hereby required to
undergo physical and medical examination before they can be employed and once every six months (6)
thereafter.
1. Food establishments — establishments where food or drinks are manufactured, processed, stored, sold
or served.
2. Public swimming or bathing places.
3. Dance schools, dance halls and night clubs - include dance instructors, hostess, cooks, bartenders,
waitresses, etc.
4. Tonsorial and beauty establishments - include employees of barber shops, beauty parlors, hairdressing
and manicuring establishments, exercise gyms and figure slenderizing saloons, facial centers,
aromatherapy establishments, etc.
5. Massage clinics and sauna bath establishments - include masseurs, massage clinic/sauna bath
attendants, etc.
[Link], motels and apartments, lodging, boarding, or tenement houses, and condominiums.

65
(b) Owners, managers or operators of the establishments shall see to it that their employees who are
required to undergo physical and medical examinations have been issued the necessary medical
certificates.
(c) The Municipal Health Officer shall keep a record of physical and other health examinations conducted,
and the copies of medical certificates issued indicating the name of the applicant, the date and the purpose
for which the examination was made.

Section 4E.06.. Penalty. - Any violation of the provisions of this article shall be punished by a fine of not
less that Five Hundred Pesos (P500.00) pesos, but not exceeding One Thousand Pesos (P1,000.00), or
imprisonment of not less than Ten (10) days, but not exceeding One (1) month, or both, at the discretion
of the Court.

Article F. Service Fee for Garbage Collection

Section 4F.01. Imposition of Fee. There shall be collected from every owner or operator of a business
establishment an annual garbage fee in accordance with the following schedule:
Amount of Fee
Manufacturers, Millers, Assemblers, Processors and Similar Business
a. Not more than 100 sq. m. P 1,500.00
b. More than 100 sq. m. 1,500.00
Hotels, Apartments, Motels and Lodging Houses
a. Not more than 100 sq. m. 1,500.00
b. More than 100 sq. m. 1,500.00
Restaurants, Day and Night Clubs, Cafes, and Eateries
a. Not more than 50 sq. m. 500.00
b. More than 50 sq. m. 1,000.00
Hospitals, Clinics, Laboratories and similar businesses
a. Not more than 10 sq. m. 300.00
b. More than 10 sq. m. 500.00
Movie houses and Retailers
a. Not more than 10 sq. m. 200.00
b. More than 10 sq. m. 300.00
Other Business not mentioned above
a. Not more than 10 sq. m. 200.00
b. More than 10 sq. m. 300.00

Section 4F.02. Time of Payment. The fees prescribed in this Article shall be paid to the Municipal
Treasurer on or before the tenth (10th) day of January of every year or the authorized representative who
shall collect the said fee from the establishment.

Section 4F.03. Administrative Provisions.

(a) For purposes of the imposition, the area of garbage collection shall only be the business area of the
town proper and Public Market.
(b) The owner or operator of the aforementioned business establishments shall provide for his premises the
required garbage can or receptacle, which shall be placed in front of his establishment before the time of
garbage collection.
(c) The Sanitary Inspector (or the Municipal Health Officer) shall inspect once every, month of the said
business establishment to find out whether garbage is properly disposed of within the premises.
(d) This Article shall not apply to business operators or establishments which provides their own system of
garbage disposal.

Article G. Dog Vaccination Fee

Section 4G.01. Imposition of Fee. There shall be collected/imposed from every owner, of the dog a
vaccination fee of One Hundred Pesos (P1 00.00) for every dog vaccinated, within the territorial jurisdiction
of this municipality.

Section 4G.02. Time of Payment. The fee shall be paid to the Municipal Treasurer, prior to the vaccination
of the dog in close coordination with the Municipal Agricultural Office and the Office of the Provincial
Veterinarian

Section 4G.03. Administrative Provisions.

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1. Vaccination Against Rabies - means the inoculation of a dog with rabies, vaccine licensed for the species
by the Bureau of Animal Industry, Department of Agriculture. Such vaccination must be performed by a
trained individual from Barangay Vaccinator, Provincial Veterinarian Office and Municipal Agriculture Office.

(a) Every dog three (3) months of age and older should be submitted by the owner for vaccination
against rabies every year. Young dogs shall be vaccinated within thirty (30) days after they have reached
three months of age.
(b) During free mass dog rabies vaccination campaign, every dog three (3) months of age and older
should be submitted by the owner for vaccination. Dogs not submitted on the scheduled date or within one
month thereafter shall be exterminated under the supervisions of the Municipal Rabies Control Authority.
Becomes optional after a mass dog rabies vaccination campaign covering at least 80% of the dog
population.

2. It shall be the duty of each trained vaccination when vaccinating any dog to complete certificate of rabies
vaccination (in duplicate for each animal vaccinated). The certificate shall include the following information.
(a) Owners name, address and telephone number if any
(b) Description of dog (color, sex, markings, age, name, species and breed if any)
(c) Dates of vaccination and vaccine expiration if known
(d) Rabies vaccination tag number
(e) Vaccine produced
(f) Vaccinator's signature
(g) Veterinarians license number/ vaccinator's address

3. The dog owner shall be provided with a copy of the certificate. The veterinarian/ vaccinator will retain one
copy for the duration of the vaccination. A durable metal or plastic tag, serially numbered issued by the
veterinarian/ vaccinator, shall be securely attached to the collar of the dog.

NOTE : The above provisions may not apply in a mass vaccination program. During a free mass dog
vaccination, the cost shall be borne by the owner after the scheduled date.

4. Dog Registration or Licensing Every dog shall be registered by their owner upon reaching the age of 3
months and every year thereafter. Unvaccinated dogs registered after reaching the age of 3 months and
dogs 3 months old and above not previously registered shall be vaccinated upon registration. The dog
owner shall pay such registration fee as may be determined by the Municipal Council. The registration
officer shall provide the owner with a certificate of certification for the dog and affix to a distinguished collar
tag as proof of registration.

5. Elimination of Unregistered Dog — Unregistered dogs over the age of 4 months shall be seized and
humanely exterminated under the supervision of a licensed veterinarian or the Municipal Rabies Control
Authority .

The licensed veterinarian/ trained vaccinator or the Municipal Rabies Control Authority shall give the
guidance on the extermination methods to be used (shooting, poisoning, carbon dioxide or anesthetic
overdose or decapitation) in a different environment (area of habitation, marketplace, rubbish dumps, open
countryside, etc.)

The license veterinarian, trained vaccinator, the Municipal Rabies Control Authority or a police officer may
enter any land for the purpose of seizing or exterminating a dog which is liable to be seized under this
section.

NOTE : Elimination is based on the presence or absence of a dog tag and/or a registration or vaccination
certificate.

The Provincial Veterinarian and the MAO is tasked to determine the age of the dogs.

6. Reporting of Biting Incidents - The owner of a dog which has bitten any person and the person who has
been bitten shall, within 24 hours of the occurrence, report the incident to the Municipal Rabies Control
Authority a health care worker or a police officer receiving such information who shall immediately transmit it
to the Municipal Rabies Control Authority for investigation.
7. The owner of a dog which has bitten any person shall be responsible for all the Treatment and dog
examination.
8. Financial support for the activity shall be borne by the Municipal Government, Provincial Government and
the Barangay Government.

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Section 4G.04. Penalty. Any dog owner who fails to abide by any of the provisions of his ordinance shall be
subjected to a fine of Two Thousand Five Hundred (P2,500.00) Pesos without prejudice to the provision of
Section 3 (7).
It shall be the responsibility of the Municipal Rabies Control Authority to administer this ordinance, and to
promulgate the necessary rules and regulations for its implementation. Enforcement shall be the
responsibility of the Municipal Rabies Control,) Authority as defined under Section 1 of this article.

Article H. Assessor's Service Fees

Section 4H.01. Imposition of Fees. There shall be collected the following fees from every person
requesting for copies of official records and documents from the Office of the Municipal Assessor of this
municipality:

Amount of Fee

1. Certified true/machine copy of documents, per page P 100.00

2. Certified true copy of Tax declaration of
Real Property Value, per Tax Declaration 100.00
3. Certification fee for any assessment record 100.00
4. Certification of Real Property Tax Payments 100.00
5. Certified true copy of Sketch Plan,
per lot regardless of size 100.00
6. Verification Fee, per lot 00.00
7. Inspection fee, per lot 100.00
8. Late Filing of Sworn Statement
a. Filed within 30 days from the deadline (standard fine) 50.00
b. Days thereafter (additional fine) '/4 of 1% of
the entire assessed
value of property
9. Issuance of Certified True Copy of Tax Declaration
And Certification of Assessment Records 100.00
10. Issuance of Sketch Plan From Tax Map 200.00
11. Verification Fee of Assessment Records
(per transaction) 100.00
12. Inspection Fees:
Subdivision/ Consolidation per Approved 300.00
Request for Re-assessment resulting to chance
In classification of land Re-assessment of
Improvement 300.00
13. Certified Machine Copy of Tax
Declaration from the Original 100.00

Section 4H.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.

Article I. MENRO’s Service Fees

Section 4I.01. Imposition of Fees. There shall be collected the following fees from every person
requesting for copies of official records and documents from the Municipal Environment and Natural
Resources Office (MENRO) of this municipality:
Amount of Fee
1. Certification Fee P 170.00
2. Inspection fee 100.00
3. Transport Fee
a. Lumber, per board foot
Below 500 board feet 0.25
500 board feet and above 0.50
b. Charcoal per sack 8.00
c. Bamboo per pole 2.00
d. Bamboo per post 1.00
e. Bamboo per slat 0.10
f. Filling materials per cubic meter 25.00
4. All other certifications, clearances and similar documents 100.00
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Section 4I.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.

CHAPTER V. MUNICIPAL CHARGES

Article A. Rentals of Personal and Real Properties

Owned by the Municipality

Section 5A.01. Imposition. The following rates of rental fees for the use of real and personal properties of
this municipality shall be collected:
Rental Fees
1. Building (per sq. m of floor area)
a. Municipal Gym 1,500.00/day
b. market stall
Granting of One Time Imposition Fee in the amount of One Hundred Thousand Pesos P100, 000.00) to all
market stalls around the Janiuay Public Market and a Sixty Thousand Pesos (P60, 000.00) for the inside
stalls along Don T. Lutero Street and Twenty Thousand Pesos (P20, 000.00) for the inside stalls along
Aquino Nobleza Street of the Janiuay Public Market. All stalls will be covered by a Lease Contract,

A monthly rental of Two Thousand Pesos (P2, 000.00) per month for regular stalls and three Thousand
Pesos (P3, 000.00) for all corner stalls and One Thousand Pesos (P1, 000.00) for inside market stalls with a
ten percent (10%) increase every year thereafter.

2. Vehicles and Equipment (Only)

a. Road Grader P1,500/hour
b. Vibratory Compactor/ Roller P1,800/hour
c. Bulldozer P1,800/hour
d. Pay Loader P1,000/hour
e. Backhoe P 1,000/hour
Note: All government projects of this municipality are exempted from these charges.

3. Others Properties that may be decided by Sangguniang Bayan as may be acquired after the
promulgation of this ordinance.

Section 5A.02. Time of Payment. The fees imposed herein shall be paid to the Municipal Treasurer or his
duly authorized representative, before the use or occupancy of the property.

Article B. Charges for Parking

Section 5B.01. Imposition of Fee. There shall be collected fees for the use of Municipal owned
parking area or designated streets for pay parking in accordance with the following schedule:

1).Day Parking Rates Amount of Fees (Daily)

Vehicle Type
Tricycle P 5.00
Private Cars and Service Vehicle 20.00
Passenger Jeepneys 20.00
Cargo Trucks/delivery Vans 20.00
Passenger Bus 50.00
2. Overnight Parking Rates
All type of vehicles 100.00
[Link] Fee of P300.00 and impounding fee of P100/day shall be collected from owners of vehicles who
shall violate this Article.
Each barangay shall assist the municipal government in ensuring compliance by car-towing
residents with the night parking regulation and shall correspondingly receive a thirty percent (30)% share of
the fees collected from its area of jurisdiction.

Article C. Cemetery Charges

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Section 5C.01. Imposition of Fees. There shall be collected the following rental fees for a period of 5
years and renewable for the same period and rate for the rental of Municipal Cemetery niche, thus:
1. For niches P 5,000.00
2. Bone box fee 2,000.00

Section 5C.02. Time of Payment. The fee shall be paid to the Municipal Treasurer upon application for a
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 within twenty (20) days before the expiration of
the lease period.
The fee shall not be collected in a pauper's burial, upon recommendation of the Municipal Mayor.

Section 5C.03. Administrative Provisions.

(a) As used in this Article, Municipal Cemetery shall refer to the lot owned by this municipality located at
Poblacion, Janiuay, Iloilo.
(b) A standard cemetery niche shall be three (3) meters long and one (1) meter wide or three (3) square
meters.
(c) Except in cases allowed under existing laws and regulations, no person may be buried or interred,
permanently or temporarily, other than in properly designated cemeteries or burial grounds.
(d) In addition to the burial permit, a certificate of death issued by the attending physician or Municipal
Health Officer; or, if no medical officer is available, by the Municipal Mayor, Municipal Administrator, or any
member of the Sangguniang Bayan shall be required.
(e) In case a lessee 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 fees therefore.
(f) In case the lessee will not be able to renew the lease after its termination, the Municipality, after due
notice to the concerned, will cause the disposal and/or storage of the remains as maybe appropriate.
(g) It shall be the duty of the Municipal Treasurer to prepare and submit to the Municipal Mayor a list of
the leases that are to expire five (5) days prior to the expiration date. The Municipal Treasurer shall send a
reminder to the lessee of the expiration of his lease, two (2) weeks prior to the expiration date of the lease.
(h) The Municipal Treasurer shall keep a register in account of the cemetery, together with such
additional information as may be required by the Sangguniang Bayan.

Article D.

MARKET REGULATIONS AND CHARGES

Section 5D.01. Definition. When used in this Article.

Public Market - refers to the place where buildings or structures of any kind are provided and designated by
the Sangguniang Bayan as Market. Market Premises - refers to an open space in the compound; part of the
market lot consisting of bare grounds, not covered by market buildings, 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 public market compound and all other
markets established thereafter, are considered included within the market premises and are subject to
market fees.

Market Section - refers to the subdivision of the market, housing one class or group of allied goods,
commodities or merchandise.

Section 5D.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 Sections - All kinds of textiles, ready made dresses and apparel.
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e) Groceries and Sari-Sari Section - All kinds of groceries, biscuits, crackers, all kinds of cakes,
butter, cheese confectioneries, candies, canned goods and bottled goods, beverages, soft drinks, flour,
rice, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlics, potatoes, eggs, toilet articles, corn,
sausages, mongo, 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, brooms, plastic products, glass products including
household utensils made of clay.

g) Poultry Product Section - All chickens, ducks, birds, ducklings, eggs, poultry feeds.

h) Dried Fish Section - All dried fish (Pinakas, balingon, dughanan calcag, preserved fish, etc.)

i) Eateries and Cooked Food Section - All kinds of cooked foods refreshment and cakes.

j) Miscellaneous Section - This includes beauty parlors, tailoring dress shops, newspaper and magazine
stand, radio and watch shops, office supplies and photo studios.

Section 5D.03 - Imposition of Fees.

a) Rental fees of block tiendas / stalls at the Janiuay Public Market.

a.1 Fruits and Vegetable Section P5.00/sq m per day

a.2 Telamart Section P5.00/sq m per day

a.3 Meat Section P10.00 per sq per day

a.4 Fish Section P10.00/sq m per day

a.5 Main Building Chucherias/ Dry Goods Section P5.00/sq.m. per day

a.6 Dried Fish Section P5.00/sq m per day

a.7 Tobacco Section P5.00/sq m per day

a. 8 Groceries and Sari-Sari Section P5.00/sq m per day

a. 9 Poultry Products Section P5.00/sq m per day

a.10 Eateries, Cooked Food Section P5.00/sq m per day

a. 11 Miscellaneous Section (Items not listed above) P5.00/sq m per day

b) Market Entrance Fee - A market entrance fees shall be collected from transient vendors on the following
enumerated commodities:

b.1 - Agricultural Products Rate of Fee Per Day

a. Root Crops:

1. Carrots P .50/kilo

2. Gabi, Curioso and the like P .25/kilo

3. Potatoes P .50/kilo

4. Radish P.25/kilo

5. Singkamas P .25/kilo

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 6. Ubi P .25/kilo

7. All other kind of root crops P .25/kilo

b. Fruits

1. Apples P .50/kilo

2. Bananas:

2-a. Bangan and tundan P .50/kilo

2-b. Cardaba, sab-a, sarabia and

the like P .50/kilo

2-c. All other kinds of bananas P .25/kilo

3. Chicos P .25/kilo

4. Citrus and oranges, native P .25/kilo

5. Durian P .50/kilo

6. Grapes P .50/kilo

7. Guavas (hybrid) P .50/kilo

8. Guavas (native) P .25/kilo

9. Jackfruit P .25/kilo

10. Lanzones P .50/kilo

11. Marang P .25/kilo

12. Mangoes P .50/kilo

13. Papaya P.25/kilo

14. Pineapple P.50/kilo

15. Pakwan P.25/kilo

16. Siniguelas P.25/kilo

17. Sunkist P.25/kilo

18. Watermelon P.25/kilo

19. All other kinds of fruits P.25/kilo

c. Vegetables

1. Leafy Vegetables:

1. a. Cabbage P.50/kilo

1. b. Chinese pechay P.50/kilo

1. c. Native pechay P.25/kilo

1. d. All other kinds of leafy vegetables P.25/kilo

2. Fruit Vegetables

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 2. a. Ampalaya P.25/kilo

2. b. Bantiyong P.25/kilo

2. c. Eggplant P.25/kilo

2. d. Pepino P.50/kilo

2. e. Sayute P.50/kilo

2. f. Tambayang P.25/kilo

2. g. Squash (kalabasa) P.50/kilo

2. h. Upo P.25/kilo

2. i. All other kinds of fruit, vegetables P.25/kilo

d. Spices and Seasoning

d.1 Processed Spices and seasonings

Small Box P 5.00

Large Box P10.00

d.2 Fresh Spices and Seasonings:

1. Chinese spices P.25/kilo

2. Garlic P.50/kilo

3. Onions:

3. a. Bulb P.50/kilo

3. b. Leaf P.25/kilo

4. Peppers:

4. a. Atsal (Bell Pepper) P.50/kilo

5. Tomatoes P.50/kilo

6. All other kinds of spices P.50/kilo

7. Vinegar (Local) P4.00/gallon

(Processed) P5.00/gallon

e. Cereals and grains:

1. Cacao P 1.25/kilo

2. Coffee beans P 1.25/kilo

3. Corn:

3. a. Grains P .25/kilo

3. b. Grits P .25/kilo

3. c. Young ears P .25/kilo

4. Mongo P .50/kilo

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 5. Palay P .25/kilo

6. Peanut:

6. a. Peeled P.50 /kilo

6. b. Unpeeled P.25/kilo

7. Poultry and animals feed P.50/kilo

8. Rice P .50/kilo

9. Rice and corn bran P .25/kilo

10. Sorghum P .50/kilo

11. Soya beans P .50/kilo

12. Castor beans (tangan-tangan) P .50/kilo

13. Other kinds of beans P .25/kilo

f. Other Agricultural Products:

1. Coconuts P 1.50/piece

2. Copra P.50/kilo

3. Cassava P.50/kilo

4. Flour P .25/kilo

5. Starch P .25/kilo

6. Sugar:

6. a. Muscovite P.50/kilo

6. b. Refined Sugar P.50/kilo

7. Salt P.25/kilo

g. Forest Products:

1. Charcoal P .25/kilo

2. Firewood P .50/bundle

3. Honey P5.00/lipid (250 ml)

4. Nito P .25/kilo

6. Rattan string (lagus) P .50/kilo

7. Rattan poles P .50/kilo

8. Resin, ka-ong, and other forest products P.50/kilo

9. Sawali strips P.50/bundle

h. Industrial Products:

1. Home Industries/Handicrafts

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 1. a Bamboo Crafts:

Basket_ P 1.00/piece

Batuwang or Saga P 1.00/piece

1. b Ceramics and pottery products:

Small P .50/piece

Medium P 1.50/piece

Large P 1.50/piece

1. c. Hats P .50/piece

1. d. Mats

Single P 2.00/piece

Double P 4.00/piece

Family P 6.00/piece

1. e. Metal products P2.00/piece

1. f. Nigo and Ayagan P00.50/piece

1. g. Ropes:

1.1 Synthetic fibers P00.50/kilo

1.2 Native fibers P00.25/kilo

1. h Shell Crafts P00.10/kilo

1. i Stone Crafts P 1.25/dozen

1. j Tinsmith products P 1.25/piece

1. k. Toys P 1.25/dozen

1. l Other Home Industries P1.00/kilo

2. Other Industrial Products:

2. a. Lime P00.10/kilo

i. Wet Goods:

5.1. Meat:

1. a. Carabeef and Beef P50.00/head

1. b. Pork P35.00/head

1. c. Venison P 1.00/kilo

1. d. Fowls and the like P 1.50/kilo

5.2. Marine and Sea Products:

For purposes of this section, fish and other marine products are hereby classified as: Special Class, 1st
Class, 2nd Class and 3rd Class:

5.2. a. 1st class P1.00/kilo

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 2nd class P .75/kilo

3rd class P .50/kilo

Special class P2.00/kilo

5.2. b. Other Marine Products:

a. Cephalopods:

1. Octopus P .75/kilo

2. Squid P1.00/kilo

3. Cucumber (Balat) P .50/kilo

4. All other kinds of Cephalopods P .25/kilo

b. Crustaceans:

1. Alimango/crabs P2.00/kilo

2. Lambay P2.00/kilo

3. Prawns P2.00/kilo

4. Shrimps P1.00/kilo

5. All other kinds of crabs and

other crustaceans P .25/kilo

c. Edible and non-edible seaweeds P .50/kilo

d. Seashell:

1. Clams P .50/kilo

2. Oyster P .50/kilo

3. Tahong (greeshells P .50/kilo

4. All other kinds of seashells P .50/kilo

5. Diwal P1.00/kilo

e. Fresh Water Fish P .50/kilo

For the purpose of this section, fishes are hereby classified into first class, seconded class and third class
as listed hereunder

FIRST CLASS SECOND CLASS THIRD CLASS

Mansa tamarong tilapia

Guinsan anduhaw Bunog

Bangus bansi balustre

Tangegi ihalason Tostos

Torogho danggit Bulinaw

Kitong balo Atay-atay

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 lapu-lapu solid Malagano

Balarete bilason Ibis

Katambak burot-burot Malubgas

Barillos barungoy and all other kinds of small

fishes

Panit salawapid

and all other kinds of big fishes and all other kinds of medium
fishes

SPECIAL CLASS of fishes are those rare species or varieties living either in salt water or fresh water,
considered as specialty foods.

c. Dried Fish P00.50/kilo

d. Salted Fish P00.50/kilo

e. Cooked Fish P00.50/kilo

Agricultural products not sold on 1st day when the corresponding market entrance fee was paid shall
be subject to market fee of Twenty Five (25%) percent of the market entrance fee imposable therefor, if
still displayed or offered for sale the following day and thereafter. The same shall no longer be subject to
marekt entrance fee until sold.

In cases the vendor from whom an entrance fee was collected occupies any space with an area in excess
of what he paid for, he shall be required to pay the correct amount of fee due thereon less that what he have
already paid as entrance fee.

Duly licensed suppliers or distributors of goods, commodities or general merchandise servicing

permanent occupants of market stalls, booths, tiendas, or other space, as well as the same occupants
when they bring in goods, commodities or merchandise to replenish or augment their stock shall not be
considered as transient vendors and shall be required to pay the market fees herein authorized.

Section 5D.04. Time and manner of payment.

a). For stalls - The fee for the rental of market stalls shall be paid to the Municipal Treasurer or his duly
authorized representative within the first twenty (20) days of each month. The Lessee shall be required
to put up a deposit in the amount of TWO THOUSAND PESOS (P2,000.00) per month for three months to
guarantee payment of rentals and cost of repairs chargeable to the account of the lessee, provided, that
any balance thereof shall be returned to the lessee upon termination of the lease.

Issuance of Official Receipts and Cash Tickets. The Municipal Treasurer or his duly authorized
representative shall issue official receipt as evidence of payment of rentals of fixed stalls. The cash ticket
shall pertain only to the 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 5D.05. 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-five (25%) percent of the total rent due. Failure to pay the rental fee for three (3)
consecutive months shall be sufficient cause for automatic cancellation of the contract of lease of stall,

77
without prejudice to suing the lessee for the unpaid rents of the lessee. The stall shall be declared vacant
and subject to adjudication.

Section 5D.06 Adjudication of Stall.

a) Lease period - The contract of lease for a stall shall be for a period of one (1) year renewable upon its
expiration, unless revoked earlier in accordance with the provisions of this article.

b) Notice of vacancy - A notice of vacancy of newly constructed or vacated 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 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 Stall No. ______building 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 an application therefor 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 are more than one applicant, the award of the lease of
the vacant stall shall be determined thru drawing of lots 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. It shall be submitted to the Office of the Municipal Treasurer by the
applicant either in person or through his or her authorized representative.

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 each application by the Treasurer. It shall also be the duty of the Municipal 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 Janiuay

S i r:
I hereby apply under the following contract for the lease of stall No. _____of the market, I am ____years of age,
Filipino citizen and residing at __________________.
Should the above mentioned stall be leased to me in accordance with the market rules and regulations, I promise
to hold the same under the following conditions:
1. That while I am occupying or leasing this stall, I shall at all times have my picture and that of my helper or
(helpers) conveniently framed and hung conspicuously in the stall.
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2. I shall keep the stall at all times in good sanitary condition and in accordance with market rules and regulations
now existing or which may hereafter be promulgated.
3. I shall pay the corresponding rents for the stall and all taxes, fees and charges appertaining to my business
operation therein on time.
4. The business to be conducted in the stall shall belong exclusively to me and shall conform to the arrangement of
sections in the public market.
5. In case I engage helpers, I shall nevertheless personally conduct business and be present regularly at the stall. I
shall promptly notify the market authorities of my absence, giving my reason or reasons therefor.
6. In the event that I will sell or transfer my privilege to occupy the stall or otherwise permit another person to
conduct business therein; I will notify within 15 days the office of the Municipal Treasurer or the Office of the Market
Supervisor of the sell or transfer of the market stall and a corresponding fee for a One Time Assessment fee to be paid
by the new occupant. 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 Janiuay, Province
of Iloilo, Philippines, applicant-affiant exhibiting his/her residence Certificate No. ____________issued
at_____________on _________________, 20_________.

____________________
Official Title

Page No.
Book No.
Doc. No.
Series of

4. Applicants who are Filipino Citizens shall have preference in the lease of public market stalls. If on the
last day set for filling applications, there is no application from 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 alien applicant, the
adjudication of the stall shall be made thru drawing of lots to be conducted by the Market Committee.

In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are
several Filipino applicants for the same stall, adjudication of the stall shall be made thru drawing of lots to
be conducted by the market committee on the date and hour specified in the notice. The result of the
drawing of lots shall be reported immediately by the Committee to the Municipal Treasurer concerned for
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 the other copy to the record card kept for the purpose.

Section 5D.07. Miscellaneous Provisions on Stalls

a) Vacancy of stall before expiration of the lease -If for any reason, a stall holder or lessee discontinue or
is required to discontinue his business before his lease contract expire, such stall shall be considered
vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed.
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b) Partnership with stall holder - A market stall holder who enters into business partnership with any party
after he acquired the right to lease such stall has no authority to transfer to his partner or partners the right
to occupy the stall. In case of death or any legal disability of such stall holder to continue 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, partners, son, daughter or relative 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) Lessee to personally administer his stall. - Any person who has been awarded the right to lease a market
stall in accordance with the provisions hereof, shall occupy, administer and be present personally at his
stall. He may employ helpers who must be citizens of the Philippines, including but not limited to his
spouse, parents and children who are actually living with him, and are not disqualified under the provisions
hereof. The person to be employed as helpers shall under no circumstances be persons with whom the
stall holder has any commercial relation or transaction.

d) Dummies; Sub-lease 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 shall be found to have sub-leased
his stall to another person or to have connived with such person so that the latter may for any reason, be
able to occupy the said stall.

Section 5D.08. Responsibilities of the Market Supervisor. The Market Supervisor exercise direct and
immediate supervision and control over the Municipal Public Market and personnel thereof, including
those duties concerning the maintenance and upkeep of the market and market premises in accordance
with existing ordinance and other pertinent rules and regulations.

Section 5D.09. 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 5D.010. Rules and Regulations.

a) The peddling or sale outside the public market site or its premises of foodstuffs, which easily deteriorate
like fish and meat, is hereby prohibited.

b) No person shall utilize the public market or any part thereof for residential purpose.

c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale, or expose for sale, any article
in the passageway (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 around their
stalls or in the market premises.

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 all taxes and fees due
thereon has been paid.

f) It shall be unlawful for any lessee to remove, construct or install electrical wiring or water connection
nor alter the structure of the stall without prior permit from the Market Supervisor and approved by
the Municipal Treasurer.

g). This municipality shall not be responsible to the occupant of the stalls for any loss or damage caused
by fire, theft, robbery, "Force majeure" or any other cause. All articles or merchandise left in the Public
Market during closure time shall be at the risk of the stall holder or owner thereof.

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h) All articles abandoned in the public market building in violation of any provision of this article or any
regulation or rule on the management of the market shall be deemed nuisance. It shall be the duty of the
Market Supervisor 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 case they shall be disposed of in the manner 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 have not deteriorated and are not claimed within the time herein fixed,
said articles shall be sold at public auction and the proceeds thereof shall be disposed of in accordance with
law.

i) Exhibition of Cash Tickets and official receipts - It shall be the duty of the market stallholders, occupants
of space or kioskos to exhibit in public view their cash tickets or official receipts to facilitate inspection by
the Municipal Treasurer or his authorized representatives.

j) Unlawful Cooking - It shall be unlawful to cook food or commodity within the public market except in
places in kioskos, for Carinderia, cafeteria or places for batchoy which are permitted to cook in stall
provided with chimneys or gas range or stoves.

k. Prohibition on Passage Ways - No person shall peddle; sell or offer for sale articles or merchandise in
the passage ways or public market which are in tended for the people to pass along one section of the
market to another.

l) Sanitary Maintenance

a. No stall holders or any other persons shall place refuse on the floor; stall or any other places other than
the garbage receptacles provided for the purpose.

b. Each stall holder or occupant of any stall in the public market shall provide themselves with garbage
receptacle and the refuse will be placed in them.

c. No shanty or structure in the nature of an independent room shall be permitted to be put up or

constructed in or about the public market other than the building authorized for office use of the market
employees.

d. No broken bottles or such like be placed in the public garbage can.

Section 5D.011. Assignment to Sections - Vendors shall be assigned to the section according to the
nature of articles intended for sale, and any attempt to occupy any stall for any other purpose than that
for which it was specifically assigned will be penalized as provided in Rule 15 hereof as follows:

RULE 1 - The concrete building at the central area of the Janiuay Public Market, herein designated as the
Main Market Building section shall be exclusively occupied and used for business only by vendors
dealing footwear, "Chucherias", mats, hats, woven materials for personal and home use, and related
commodities;

RULE 2 - The market building located immediately adjacent to and on the Eastern side of the main
building section is herein designated as the Telamart Section, and shall be exclusively occupied and used
for business only by vendors dealing in dry goods;

RULE 3 - The market building located immediately adjacent to and on the eastern side of the Telamart
Section is herein designated as Vegetable Section A, and shall be exclusively occupied and used for
business only by

Vendors dealing on vegetables, fruits, and related garden products;

RULES 4 - The Market Building located immediately adjacent to and on the eastern side of the Vegetable
Section A is herein designated as the Vegetable Section B and shall be exclusively occupied and used for
business only by vendors dealing on vegetables, fruits and related garden products;

81
RULE 5 - The market building located immediately at the northern ends of the Telamart Section and
Vegetable Section A and B is hereby designated as the Meat Section and shall be exclusively occupied
and used for business only by vendors dealing on meat products including dressed chicken;

RULE 6 - The market building located immediately adjacent to and on the northern side of the Meat Section,
and the market building located adjacent to and on the eastern end of the Meat Section running parallel to
and on the eastern side of the Vegetable Section B are hereby designated as Fresh Fish Section and shall
be exclusively occupied and used for business only by vendors dealing on fresh fish and marine products;

RULE 7 - The market building located immediately adjacent to and on the western side of the Main Market
Building Section is herein designated as the Chucherias and Bread Section and shall be exclusively
occupied and used for business only by vendors dealing on Chucherias and Bread including candies and
related food items;

RULE 8 - The market building located immediately adjacent to and on the western side of Chucherias
and Bread Section is herein designated as Dried Fish and Tobacco Section, and shall be exclusively
occupied and used for business by vendors dealing on dried fish and tobacco including chewing
condiments;

RULE 9 - The market building located at the southern part of the public market directly facing the
southern ends of the Telamart Section and the Vegetable Sections is herein designated as the Hardware
Section and shall be exclusively occupied and used for business by vendors dealing on hardware;

RULE 10 - The market building located immediately at the southern portion of public market directly facing
the southern sides of the Chucherias and Bread Section is herein designated as the Carinderia Section,
and shall be exclusively occupied and used for business by vendors dealing on Carinderia Business;

RULE 11 - The market entrance and area immediately adjacent thereto, are hereby declared vacant
spaces, and shall be exclusively used for convenient passage of the market vendors and their
commodities;

RULE 12 - Hawkers. - The hawkers may ply their wares within the Janiuay Public Market, provided no
hawkers shall put his person or ware at the market passage exclusively designated for the convenient
passage and free flow of the market clientele and their commodity. The hawkers shall be under the
direction and control of the market supervisor or his authorized representative.

RULES 13 - The area of every section of the Janiuay Public Market designated shall be bounded with
distinctive paint markings and it is hereby prohibited to display goods or place tables or whatever
contraption or things beyond the area of the allotted market section;

RULE 14 - It is hereby prohibited to sell or display for sale a certain commodity at any place within the
Janiuay Public Market, except at the proper market section herein above designated for the conduct of
business dealing on the subject commodity;

RULE 15 - Any person found violating Section 5D.011 hereof or any part thereof shall be meted a penalty
of:

a. For the first offense, a fine of One Hundred Pesos (P100.00) or imprisonment of less than one (1) day
or more than ten (10) days; or both fine and imprisonment at the discretion of the court;

b. For the second offense, a fine of Five hundred pesos (P500.00) or or imprisonment of not less than ten
(10) days or more than twenty (20) days; or both fine and imprisonment at the discretion of the court;

c. For the third offense, a fine of One Thousand pesos (P1,000.00) or imprisonment of not less than
twenty (20) days, or more than _thirty (30) days; or both fine and imprisonment at the discretion of the
court; and the third conviction carries with it penalty of cancellation of the corresponding Mayor's
Permit issued to the subject person to do business.

Section 5D.012. Signboards - All meat vendors shall hang signboards showing the kind of meat they are
selling or offering for sale. No other kind of meat shall be placed under the signboard other than indicated
82
thereof. The Meat Inspector or his authorized representatives shall see to it that the provisions of the
National Meat Inspector Commission are complied with strictly.

Section 5D.013. No person shall alter, disfigure, and or change the structure of any stall with market fixture
without written permission from the Municipal Treasurer which permission shall be coursed thru his
authorized representative/Market Supervisor.

Section 5D.014. Rules and Procedures for the issuance of Business Permits/Licenses and closure of
Business.

Requirement. - All applicants for permits and licenses or for renewal thereat shall comply with the following
requirements:

a) Police Clearance (Barangay Clearance, Community Tax Certificate)

b) Assessment Clearance of the Business site, building and machineries

c) Real Property Tax Clearance

d) Health Certificate

e) Zoning Certification

f) Pag-ibig Membership of the Owner and Employees

g) SSS Membership

Section 5D.015. Action on application for permit - Upon compliance with all the requirements, the
applications for new license or permit or the renewal thereof shall be acted upon within Seventy Two (72)
hours or Three (3) working days from the time the same is actually submitted either favorably or
unfavorably. If the action is unfavorable written reasons shall be submitted to the applicant within the
same period of time in order that he can comply with the requirement to cure the defect. In the event
that no action is taken thereon within the same period it is deemed that such application has been favorably
acted upon and the actual issuance of the license or renewal thereof shall become ministerial.

Section 5D.016. Grounds for denial of permit. The following shall be considered as grounds for denial
and/or revocation of the business permit/license or renewal thereof.

a. Violation of law

b. When the owner/operator of the business establishment abuse the privilege to the injury of the public
morals and peace

c. Upon recommendation of the Municipal Treasurer

1. For persistent or habitual delinquency in the payment of taxes, fees or charges

2. For fraudulent business practice which may result in tax loss to the Municipality of Janiuay

d. When the business is conducted in disorderly manner

e. When the business establishment is used for illegal activities

f. When the business is conducted in a way contrary to the character of the business applied for.

g. When the business establishment is permitted to be used as resort for disorderly characters; criminals or
woman of ill-repute

h. willful neglect of the owner/operator to comply with any of the requirements set forth for such
business.

Section 5D.017. Written Notice Before Actual Closure - In certain cases on revocation of permit/and or
license validly issued by competent authorities and/or closure of business in accordance with law, the
83
owner of such business shall be given written demand up to three demands and a notice of revocation of
license/permit and/or closure at least ten (10) days before the date of actual revocation/and or closure
except when the business involve illegal activities under the Revised Penal Code or other penal laws or
fraud in which case the provision of this section shall not apply.

Any revocation of permit/license and/or closure of business without complying with the ten (10) days
notice provided in this section shall be null and void and have no effect of whatever nature or kind.

The notice of revocation and/or closure shall include all violations of laws or ordinance or condition of the
permit and/or license violated during the date of violation by the owner/operator of the business concerned.

Within the ten (10) days period the owner/operator of the business is given a grace period to comply with all
the requirements and deficiencies which are the ground for such revocation and or closure except on the
ground of fraud or habitual delinquency in the payment of taxes, fees or charges .

Section 5D.018. 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 5D.019. Penalty. Any violation of the provisions of this article shall be punished by a fine of not
less than Five Hundred (P500.00) pesos, or imprisonment of not less than One (1) month but not exceeding
six (6) months, or both, at the discretion of the court, except Section 180, which has its specific penal
provision in Rule 15 thereof.

Article E. Slaughterhouse and Corral Charges

Section 5E.01. Imposition Fees.

a) Permit Fee to Slaughter before any animal is slaughtered for public or home consumption; a permit
therefore, shall be secured from the Municipal Meat Inspector 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:

1. For Public and Home Consumption

Large Cattle per head P50.00

Hogs per head 50.00
Goats per head 30.00
Sheep per head 20.00
Others per head 20.00

b) Slaughterhouse Fee -The fees shall be paid to cover the cost of services in the slaughterhouse of
animals at the Municipal Slaughterhouse, in accordance with the following rate:

1. For Public consumption.

Slaughterhouse Fee:
Large Cattle P 150.00/head
Hogs 100.00/head
Goats 50.00/head
Sheep 50.00/head

2. For home consumption.

Large Cattle P150.00/head

Hogs 100.00/head
Goats 50.00/head
Sheep 50.00/head

c) Corral Fee, per head, per day or fraction thereof:

Large Cattle P40.00/head

Hogs 30.00/head

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 Sheep 30.00/head
Others 20.00/head

Section 5E.02. Prohibition. Permit to slaughter shall not be granted nor the corresponding fee collected on
animals condemned by the Municipal Meat Inspector.

Section 5E.03. Time of Payment.

a) Permit Fee -The fees shall be paid to the Municipal Treasurer or authorized representative upon
application for a permit to slaughter to the Municipal Meat Inspector.

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 slaughterhouse or before the slaughtering of the animal
if it 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 coral beyond the period paid for, the
fees due on the unpaid period shall first be paid before the same animal is released from the corral.

Section 5E.04. Administrative Provisions

a) 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 slaughtered only in the public slaughterhouse. The animal slaughtered for home consumption shall
not be sold or offered for sale.

b) 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 showing title in the name of the person applying for the permit
if he is not the original owner. If the applicant is not the original owner, and there is no certificate shall
be issued and the corresponding fee be collected therefor. 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 therefor before the slaughter permit is granted.

c) Before the animal is slaughtered for public consumption, a permit therefor shall be secured from the
Municipal Meat Inspector 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 Meat Inspector, as well as the page
of the book in which said permit number is entered and wherein the name of the permittee, the kind of and
sex of the animal to be slaughtered appears.

d) The permit to slaughter as herein required shall be kept by the owner to be posted in a conspicuous
place in his/her stall at all times.

Section 5E.05. Penalty. Any violation of the provision of this article shall be punished by a fine of not less
than Five Hundred Pesos (P500.00), but not exceeding One thousand (P1,000.00) 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 F. Livestock Market Fees

Section 5F.01. For the purpose of this article the Janiuay Livestock Market shall be considered a part of the
Public Market and operation thereof is subject to the provision of Article D, Chapter V of this code, and the
Janiuay Livestock Market shall be referred to as the Livestock Section of the Public Market.

Section 5F.01. Imposition of Fees.

a. Livestock Market Fee - A Fee shall be collected from any person bringing into the livestock market
the livestock and the same be paid after the sale.

Livestock:

1. Large Cattle P50.00/head

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 2. Hogs or Pigs 40.00/head

b. Live-weight fee for livestock sold:

1. Large Cattle P0.50/kilo

2. Hogs or pig 0.30/kilo
3. Goats and Other Livestock 0.30/kilo
4. Chickens and other fowls 0.30/kilo

c. Post mortem Fee

1. Large Cattle 0.50/kilo

2. Hogs or pig 0.50/kilo
3. Others 0.50/kilo

Other commodities brought inside the livestock market or at the “bagsakan" area and premises shall be
charged an entrance fee in accordance with the rates provided under Section 172 of this Code.

Article G. Bidder’s Tender and Prequalification Fees

Section 5G.01. That fee shall be imposed on the issuance of Bidder's Tender by the Bids and Awards Committee of the
Municipality of Janiuay, Iloilo, on the following schedule:

A. Bidder’s Tender

Cost of Goods Rate (in Peso)

200,000.00 and below 300.00

200,001.00 - 500,000.00 500.00
500,001.00 - 1,000,000.00 1,000.00
1,000,001.00 - 5,000,000.00 5,000.00
5,000,001.00 - 20,000,000.00 10,000.00
20,000,001.00 - 50,000,000.00 20,000.00
50,000,001.00 – 100,000,000.00 30,000.00
100,000,001.00 and above 40,000.00

B. Infrastructure and Consultancy

Cost of Goods Rate (in Peso)
1,000,000.00 and below 1,000.00
1,000,001.00 – 5,000,000.00 5,000.00
5,000,001.00 – 20,000,000.00 10,000.00
20,000,001.00 - 50,000,000.00 20,000.00
50,000,001.00 – 100,000,000.00 30,000.00
100,000,001.00 and above 40,000.00

Section 5G.02. That One Thousand Pesos (P1, 000.00) shall be imposed as pre-qualification fee on suppliers and
contractors;

c) Permits for cadaver disposition:

1. Burial Permit Fee 45.00

2. Fee for exhumation 150.00

3. Fee for removal or transfer

of cadaver 135.00

4. Service Fee 150.00

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 Article H.

SERVICE FEE IN USING THE COMFORT ROOMS AT THE JANIUAY PUBLIC MARKET AND AT THE
MULTIPURPOSE GYM AT CRISPIN SALAZAR STREET

Section 5H.01. CHARGING SERVICE FEE IN USING THE COMFORT ROOMS AT THE JANIUAY PUBLIC
MARKET.

1 – That every time a person uses the comfort room at the Janiuay Public Market, a service fee shall be
charged in the following manner:

Activity Service fee

a.) Urination P3.00 per head per use

b.) Defecation P5.00 per head per use
c.) Taking a bath P10.00 per head per use

2 - There should be a care taker to take charge the cleanliness and maintenance of the facilities to be
appointed by the Municipal Mayor;

3 - That the care taker shall receive a daily wage of One Hundred Pesos (P100.00) per day including
Sundays, Saturdays and Holidays and shall receive a twenty percent (20%) share of the total daily
collections;

4 - That the Office of the Mayor shall make a temporary receipts and controls the number of receipts
forwarded to the Office of the Municipal Treasurer for issuance to the care taker in-charge of the collection
of the service fee herein specified;

5 - That the care taker of the comfort rooms shall turn-over the collections of service charge to the Municipal
Treasurer on daily basis, on or before the end of the office hours;

6 - That the remainder of the said collection shall be turned over to the Municipal Treasurer after the
deduction of the twenty percent (20%)share of the caretaker;

7 - Violation of Subsection 5 hereof is punishable of a fine of Five Hundred Pesos (P500.00) for the first
offense and One Thousand Pesos (P1,000.00) for the second offense and;

8 - Unsatisfactory performance of the caretaker is the ground for his dismissal upon the recommendation of
his supervisor or moto propio by the Mayor himself.

Section 5H.02 CHARGING SERVICE FEE IN USING THE COMFORT ROOMS LOCATED AT THE
NORTHERN PORTION OF THE MULTI-PURPOSE GYM FACING THE PARKING AREA OF CANAWILI
BOUND JEEPNEYS.

1 - That every time a person uses the Comfort Room at the Janiuay Multi-Purpose Gym, a service fee shall
be charged in the following manner:

Activity Service fee

1.) Urination P2.00 per head per use

2.) Defecation P2.00 per head per use

2 - There should be a care taker to take charge the cleanliness and maintenance of the facilities to be
appointed by the Municipal Mayor;

3 - That the care taker shall receive a daily wage of One Hundred Pesos (P100.00) per day including
Sundays, Saturdays and Holidays and shall receive a ten percent (10%) share of the total daily collections;

4 - That the Municipal Treasurer shall issue cash ticket to the care taker in-charge of the collection of the
service fee herein specified;

5 - That the care taker of the comfort rooms shall turn-over the collections of service charge to the
Municipal Treasurer on daily basis, on or before the end of the office hours;

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6 - That payment of 10% of caretaker shall be disbursed to them on monthly basis;

7 - Violation of Section 5 hereof is punishable of a fine of One Hundred Pesos (P100.00) for the first offense
and Two Hundred Pesos (P200.00) for the second offense and the succeeding offenses;

8 - Unsatisfactory performance of the caretaker is the ground for dismissal upon the recommendation of his
supervisor or moto propio the Mayor himself.

ARTICLE I.
MUNICIPAL STICKER

Section 5I.01 - The Municipal Government of Janiuay shall issue certified facsimile of the Official
Municipal Seal of Janiuay for every person with gainful business occupation, business establishment,
vehicle, light equipment, heavy equipment, operating, being operated, or being used, within the territorial
jurisdiction of the Municipality of Janiuay, for business purpose;

Section 5I.02 - Every person with gainful business occupation residing in Janiuay; or any non-resident
person doing business or having gainful business occupation within the territorial jurisdiction of the
Municipality of Janiuay is required to secure for his person a certified facsimile of the Official Municipal
Seal of the Municipality of Janiuay;

Section 5I.03 - Every person owning, or operating, a business establishment, vehicle, light equipment,
heavy equipment, used for economic gain is also required to secure for such business establishment,
vehicle, light equipment or heavy equipment a certified facsimile of the Official Municipal Seal of the
Municipality of Janiuay;

Section 5I.04 - Definition of Terms:

1.) Person - shall mean an individual, a juridical entity;
2.) Light equipment - any equipment such as rice thresher, power, tiller, hand tractor, chain saw, or the
like;
3.) Heavy equipment - any equipment such as tractor, loader, grader, or the like;
4.) Vehicle - vehicle such as jeep, jeepney, auto, van, delivery van, motorcycle, tricycle, truck, delivery truck,
hauling truck, pedicab, trisikad, and the like;

Section 5I.05 - The Office of the Mayor, through the Municipal Administrator, shall issue to every one
concerned a Certified Facsimile of the Official Municipal Seal of Janiuay upon presentation of an Official
Receipt duly issued by the Municipal Treasurer for payment therefor, in the amount of One Hundred
Pesos (P100.00), showing that the person concerned have complied with the requirements for issuance
thereof;
Section 5I.06 - Issuance of the Certified Facsimile of the Official Municipal Seal of Janiuay shall be from
January 1 to 20, of the year due, renewable every year; The surcharge of 5% shall be imposed on those
who do not secure said sticker within the above stated date. This surcharge does not apply to those who
start their business operation after the said date.

Section 5I.07 - The person duly issued with a Certified Facsimile of the Official Municipal Seal of
Janiuay shall always keep/carry the same in his person ready for presentation upon inspection.

Section 5I.08 - The Certified Facsimile of the Official Municipal Seal of Janiuay, issued for a specific
business establishment, vehicle, light equipment, heavy equipment shall be placed and displayed
conspicuously on/at the part of that specific establishment, vehicle or equipment.

Section 5I.09 -The Certified Facsimile of the Official Municipal Seal of Janiuay shall be issued
only to business operator having ANNUAL GROSS INCOME below TWENTY THOUSAND PESOS
(P20,000.00).

Section 5H.010 - The Municipal Administrator, or his duly authorized representative, is hereby authorized
to undertake inspection to ensure that all concerned have complied with the provision of this Ordinance,
and to make verification if the person concerned has some unfulfilled obligations to the government as to
why he has no Certified Facsimile of the Official Municipal Seal of Janiuay covering the period due;

Section 5H.011 - Any person found violating this Ordinance shall be meted a fine of not less than Two
Hundred Pesos (P200.00) nor more than One Thousand Pesos (P1,000.00); or imprisonment of two (2)
days nor more than ten (10) days; or both fine and imprisonment at the discretion of the Court;
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 Article J.

PRICE PER BAG OF FIFTY KILOS (50 KILOS) FINISHED ORGANIC FERTILIZER PROCESSED BY
THE LOCAL GOVERNMENT UNIT OF JANIUAY.

Section 5J.01. Fixing the price per bag of fifty kilos (50 KILOS) finished organic fertilizer processed by the
local government unit of Janiuay.

1 – that the price per bag of finished organic fertilizer processed by the Local Government Unit of Janiuay
weighing fifty kilos (50 kilos) shall be sold to the public at Two Hundred Pesos (P200.00);

2 – That only five (5) bags should be the maximum allowable number of bags be sold to an individual,
cooperative, or entity at a time or in one month depending on the volume of bags produced so that wide
range of people could buy such fertilizer;

3 – That an official receipt shall be issued by the Office of the Treasurer for every bag of fertilizer sold to the
public;

4- That the MENRO shall monitor the production of fertilizer and its sale to the public;

CHAPTER VI. COMMUNITY TAX

Section 6.01. Imposition of Tax. There shall be imposed a community tax on persons, natural or juridical,
residing in the municipality.

Section 6.02. Individuals Liable to Community Tax. Every inhabitant of the Philippines who is a resident
of this municipality, eighteen (18) years of age or over who has been regularly employed on a wage or
salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in
business or corporation, or who owns real property with an aggregate assessed value of One Thousand
(P1,000.00) Pesos or more, or who is required by law to file an income tax return shall pay an annual
community tax of Five (P5.00) Pesos and an annual additional tax of One Peso (P1.00) for every One
Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from
property which in no case shall exceed Five Thousand Pesos (P5,000.00)
In 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 earnings derived by them.

Section 6.03. Juridical Persons Liable to Community Tax. Every corporation no matter how created or
organized, whether domestic or resident-foreign, engaged in or doing business in the Philippines whose
principal office is located in this Municipality shall pay an annual Community Tax of Five Hundred Pesos
(P500.00) and an additional tax, which in no case, shall exceed Ten Thousand Pesos (P10,000.00) in
accordance with the following schedule:
(a) For every Five Thousand (P5,000.00) Pesos worth of real property in the Philippines owned by it during
the preceding year based on the valuation used in the payment of real property tax under existing laws,
found in the assessment rolls of this municipality where the real property is situated - Two (P2.00) Pesos;
and
(b) For every Five Thousand (P5,000.00) Pesos of gross receipts or earnings derived by it from its business
in the Philippines during the preceding year - Two (P2.00) Pesos.
The dividends received by a corporation from another corporation shall, for the purpose of the additional
tax, be considered as part of the gross receipts or earnings of said corporation.

Section 6.04. Exemptions.

The following are exempted from the Community Tax:

(a) Diplomatic and consular representatives; and
(b) Transient visitors when their stay in the Philippines does not exceed three (3) months.

Section 6.05. Place of Payment. The Community Tax shall be paid in the Office of the Municipal Treasurer
or to the deputized Barangay Treasurer.

Section 6.06. Time of Payment; Penalties for Delinquency.

(a) The Community Tax shall accrue on the first (1st) day of January each year which shall paid not later
than the last date of February of each year.
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(b) If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or
before the last day of June, he shall be liable for the community tax on the day he reaches such age or
upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the
benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay Community
Tax without becoming delinquent.
(c) Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the
first (1St) day of July of any year, or who cease to belong to an exempt class on or after the same dare,
shall not be subject to the Community Tax for that year.
(d) Corporations established and organized on or before the last day of June shall be liable for the
Community Tax for that year. But corporations established and organized on or before the last day of March
shall have twenty (20) days within which to pay Community Tax without becoming delinquent. Corporations
established and organized on or after the first day of July shall not be subject to the Community Tax for that
year.
(e) If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an
interest of twenty-four (24%) percent per annum from the due date until it is paid.

Section 6.07. 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 also be issued to any
person or corporation not subject to the Community Tax upon payment of One Peso (P1.00).

Section 6.08. Presentation of Community Tax Certificate on Certain Occasions.

(a) 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
any license, certificate, or permit from any public authority; pays any tax or fee, receives any money from
public funds, transacts any official business; or receives any salary or wage from any person or corporation,
it shall be the duty of 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 to exhibit the Community Tax
Certificate.
The presentation of Community tax Certificate shall not be required in connection with the registration of a
voter.
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 or
business is made or done, to require such corporation to exhibit the Community Tax Certificate.
(c) 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 (15) of April each year, in which case,
the certificate issued for the preceding year shall suffice.

Section 6.09. Collection and Allocation of Proceeds of the Community Tax.

(a) The Municipal Treasurer shall deputize the Barangay Treasurers, subject to existing laws and
regulations, to collect the Community Tax payable by individual taxpayers in their respective jurisdictions;
provided, however, that said Barangay Treasurer shall be bonded in accordance with existing laws.
(b) One Hundred Percent (100%) of the proceeds of the Community Tax actually and directly collected by
the Municipal Treasurer shall accrue entirely to the general fund of this Municipality.
In cases, where the community tax were procured or requisitioned from the Provincial Treasurer, the
Municipal Treasurer shall remit payments to the Provincial Treasurer.
The proceeds of the Community Tax collected through the Barangay Treasurers shall be apportioned as
follows:
(1) Fifty (50°%a) percent shall accrue to the general fund of the Municipality; and
(2) Fifty (50) percent shall accrue to the Barangay where the tax is collected.

Sec. 6.10. Submission of Community Tax Roll per Barangay by Barangay Treasurers. All barangay
treasurers duly deputized by municipal treasurer to collect community tax is required to submit Community
tax roll before January 2 of the ensuing year to ensure proper collection of the tax due thereon.

CHAPTER VII. GENERAL ADMINISTRATIVE PROVISIONS

Article A. Collection and Accounting of Municipal Taxes and Other Impositions

Section 7A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes,
fees, and charges imposed under this Ordinance shall be the calendar year.

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Section 7A.02. Accrual of Tax. Unless otherwise provided in this Ordinance, all taxes and charges
imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or
charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the
quarter next following the effectivity of the Ordinance imposing such new levies or taxes.

Section 7A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges
imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent
quarter as the case may be.

Section 7A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time
required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax
due, such surcharge to be paid at the same time and in the same manner as the tax due.

Section 7A.05. Interest on Unpaid Tax. In addition to the surcharge imposed herein, where the amount of
any other revenue due to the municipality except voluntary contributions or donations, is not paid on the
date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event
which has given rise to its collection, there shall be collected as part of that amount an interest at the rate
not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total
interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.
Where an extension of time for the payment of the tax has been granted and the amount is not paid in full
prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid
amount from the date it becomes originally due until fully paid.

Section 7A.06. Collection. Unless otherwise specified, all taxes, fees and charges due to this municipality
shall be collected by the Municipal Treasurer or his duly authorized representatives.

Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the
Municipal Treasurer is hereby 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 levied and imposed.

Section 7A.07. Issuance of Receipts. It shall be the duty of the Municipal Treasurer or his authorized
representative to issue the required official receipt to the person paying the tax, fee or charge wherein the
date, amount, name of the person paying and the account for which it is paid, are shown.
The Ordinance Number and the specific section thereof upon which collections are based shall invariably be
indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges.

Section 7A.08. Record of Persons Paying Revenue. It shall be the duty of the Municipal Treasurer to
keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all
persons paying municipal taxes, fees and charges. He shall, as far as practicable, establish and keep
current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.

Section 7A.09. Accounting of Collections. Unless otherwise provided in this Ordinance and other existing
laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance
with the provisions of existing laws, rules and regulations and credited to the General Fund of the
Municipality.

Section 7A.10. Examination of Books of Accounts. The Municipal Treasurer shall, by himself or through
any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of
the business establishments doing business within the municipality, and subject to municipal taxes, to
ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such
examination shall be made during regular business hours once every year for every tax period, which shall
be the year immediately preceding the examination. Any examination conducted pursuant to the provisions
of this Section shall be certified to by the examining official and such certificate shall be made of record in
the books of accounts of the taxpayer concerned.
In case the examination herein authorized is to be made by a duly authorized deputy of the Municipal
Treasurer, there shall be written authority issued to the former which shall specifically state the name,
address and business of the taxpayer whose books of accounts and pertinent records are to be examined,
the date and place of such examination, and the procedure to be followed in conducting the same.
For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be
made available to the Municipal Treasurer, his deputy or duly authorized representative.
The forms and the guidelines to be observed for the proper and effective implementation of this Section
shall be those prescribed by the Department of Finance.

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Section 7A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures. Unless otherwise
provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court
for violation of any municipal ordinance shall accrue to the General Fund of the municipality.

Article B. Civil Remedies for Collection of Revenues

Section 7B.01. Local Government's Lien. Local taxes, fees, charges and other revenues herein provide
constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by
appropriate administrative or judicial action, not only upon any property or rights therein which may be
subject to lien but upon also property used in business, occupation, practice of profession or calling, or
exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full
payment of the delinquent local taxes, fees, and charges including related surcharges and interest.

Section 7B.02. Civil Remedies. The civil remedies for the collection of local taxes, fees, or charges, and
related surcharges and interest resulting from delinquency shall be:
(a) By administrative action through distraint of goods, chattels or effects, and other personal property of
whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and
rights to personal property, and to levy upon real property and interest in or rights to real property; and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the
Municipal Treasurer.

Section 7B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows:
(a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time
required, the Municipal Treasurer or his deputy may, upon written notice, seize or confiscate any personal
property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy
the tax, fee or charge in question, together with any increment thereto incident to delinquency and the
expenses of seizure. In such case, the Municipal Treasurer or his deputy shall issue a duly authenticated
certificate based upon the records of this office showing the fact of delinquency and the amount of the tax,
fee or charge and penalty due. Such certificate 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 existing
laws. Distrained personal property shall be sold at public auction in the manner herein provided for.
(b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made
an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either
with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling
or place of business of that person and with someone of suitable age and discretion, to which list shall be
added a statement of the sum demanded and a note of the time and place of sale.
(c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3)
conspicuous places in the territory of the local government units where the distraint is made; specifying the
time and place of sale, and the articles 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 or posting of
the notice. One place for the posting of the notice shall be at the Office of the Municipal Mayor.
(d) Release of Distrained Property Upon Payment Prior to Sale. If not any time prior to the
consummation of the sale, all proper charges are paid to the officer conducting the same, 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 conducting the sale shall sell
the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after
the same, the Municipal Treasurer, shall make a report of the proceedings in writing to the Municipal Mayor.
Should the property distrained be not disposed of within one hundred and twenty (120) days from the date
of distraint, the same shall be considered as sold to the local government unit concerned for the amount of
the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax
delinquencies shall be canceled.
Said Committee on Appraisal shall be composed of the Municipal Treasurer as Chairman, with a
representative of the Commission on Audit and the Municipal Assessor as Members.
(f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax including the
surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale.
The balance over and above what is required to pay the entire claim shall be returned to the owner of the
property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses
of seizure and preservation of the property pending the sale, and no charge shall be imposed for the
services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy
the claim, other property may, in like manner, be distrained until the full amount de, including all expenses,
is collected.
(g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or
charge, real property may be levied on before, simultaneously or after the distraint of personal property
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belonging to the delinquent taxpayer. To this end, the Municipal Treasurer, shall prepare a duly
authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and
penalty due from him. Said certificate shall operate with the force of a legal execution throughout the
Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which
levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor
and Register of Deeds of the municipality who shall annotate the levy on the tax declaration and certificate
of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the municipality, to
his agent or the manager of the business in respect to which the liability arose, or if there be none, to the
occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the warrant of distraint on
personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the
Municipal Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the
taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying
officer to the Sangguniang Bayan.
(h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under
the Revised Penal Code and other applicable laws, the Municipal Treasurer, if he fails to issue or execute
the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing
the exercise thereof by competent authority, shall be automatically be dismissed from the service after due
notice and hearing.
(i) Advertisement and Sale. Within thirty (30) days after levy, the Municipal Treasurer shall proceed to
publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy
the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be
effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in
the barangay where the real property is located, and by publication once a week for three (3) weeks in a
newspaper of general circulation in the municipality. The advertisement shall contain the amount of taxes,
fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against
whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time
before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees,
charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the
main entrance of the municipal hail or on the property to be sold, or at any other place as determined by the
Municipal Treasurer, conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the Municipal Treasurer or his deputy shall make a report of the sale to
the Sangguniang Bayan, and which shall form part of his records. After consultation with the Sangguniang
Bayan, and which shall form part of his records. After consultation with the Sanggunian, the Municipal
Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale,
describing the property sold, stating the name of the purchaser and setting out the exact amount of all
taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in
the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property.
The Municipal Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the
costs of collection by means of the remedies provided for in this Ordinance, including the preservation or
transportation in case of personal property, and the advertisement and subsequent sale, in cases of
personal and real property including improvements thereon.
Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his
representative shall have the right to redeem the property upon payment to the Municipal Treasurer of the
total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of
delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase
price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of
sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Municipal
Treasurer or his representative.
The Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to
him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more
than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate
expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or
charges and other related surcharges, interests, and penalties.
The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the
rentals and other income thereof until the expiration of the time allowed for its redemption.
(k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the
Municipal Treasurer shall execute a deed conveying to the purchaser so much of the property as has been
sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall
sufficiently recite all the proceedings upon which the validity of the sale depends.
(I) Purchase of Property by the Municipality for Want of Bidder. In case there is no bidder for the real
property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the
taxes, fees, or charges, related surcharges, interests, penalties and cost, the Municipal Treasurer shall
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purchase the property on behalf of the municipality to satisfy the claim and within two (2) days thereafter
shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the
duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of
forfeiture to transfer the title of the forfeited property to this municipality without the necessity of an order
from a competent court.
Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem
the property by paying to the Municipal Treasurer the full amount of the taxes, fees, charges and related
surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein,
the ownership thereof shall be fully vested on the municipality.
(m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Bayan may, by a duly
approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property
acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general
fund of this municipality.
(n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues. Through Judicial Action. The
municipality may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in
any court of competent jurisdiction. The civil action shall be filed by the Municipal Treasurer within the
period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the
Implementing Rules and Regulations (IRR).
(o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the
full amount due, including all expenses is collected.
(p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from
distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or
charge, including the related surcharge and interest:
Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment;
2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select,
and necessarily used by him in his occupation;
3. His necessary clothing, and that of all his family;
4. Household furniture and utensils necessary for housekeeping and used for that purpose by the
delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (810,000.00);
5. Provisions, including crops, actually provided for individual or family use sufficient for four (4)
months;
6. The professional libraries of doctors, engineers, lawyers and judges;
7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the
lawful use of which a fisherman earns his livelihood; and
8. Any material or article forming part of a house or improvement of any real property.

Article C. Taxpayer's Remedies

Section 7C.01. Periods of Assessment and Collection.

(a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due.
No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be
instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued
before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5)
years from the date they became due.
(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be
assessed within ten (10) years from discovery of the fraud or intent to evade payment.
(c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by
administrative or judicial action. No such action shall be instituted after the expiration of said period:
Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be
assessed within a period of three (3) years from the date of assessment.
(d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended
for the time during which:
The treasurer is legally prevented from making the assessment of collection;
2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the
period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.

Section 7C.02. Protest of Assessment. When the Municipal Treasurer or his duly authorized
representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of
assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests
and penalties.
Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest
with the Municipal Treasurer contesting the assessment; otherwise, the assessment shall become final and
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executory. The Municipal Treasurer shall decide the protest within sixty (60) days from the time of its filing.
In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or
form the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent
jurisdiction otherwise the assessment becomes conclusive and unappealable.

Section 7C.03. Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any court
for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or
credit has been filed with the Municipal Treasurer. No case or proceeding shall be entertained in any court
after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the
taxpayer is entitled to a refund or credit.

Section 7C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance
may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who
shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that
such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and
payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt
of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal,
the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction.

Article D. Miscellaneous Provisions

Section 7D.01. Power to Levy Other taxes, Fees or Charges. The municipality may exercise the power to
levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed
under the provisions of the National Internal revenue Code, as amended, or other applicable laws:
Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or
contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or
charges shall not be enacted without any prior public hearing conducted for the purpose.

Section 7D.02. Publication of the Revenue Code. Within ten (10) days after its approval, a certified copy
of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation.
Provided, however, that in cases where there are no newspapers of local circulation, the same may be
posted in at least two (2) conspicuous and publicly accessible places.

Section 7D.03. Public Dissemination of this Code. Copies of this Revenue Code shall be furnished
to the Municipal Treasurer for public dissemination.

Section 7D.04. Authority to Adjust Rates. The Sangguniang Bayan shall have the sole authority to adjust
tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such
adjustment exceed ten percent (10%) of the rates fixed under this Code.

CHAPTER VIII. GENERAL PENAL PROVISIONS

Section 8A.01. Penalties for Violation of Tax Ordinance. Any person or persons who violates any of the
provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall,
upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than
Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the court.
If the violation is committed by any juridical entity, the President, General Manager, or the individual
entrusted with the administration thereof at the time of the commission of the violation shall be held
responsible or liable therefor.
Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the
payment of the tax, fee or charge imposed under this Ordinance.

CHAPTER IX. FINAL PROVISIONS

Section 9A.01. Separability Clause. If for any reason, any section or provision of this Ordinance shall be
held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or
impair the other sections or provisions thereof.

Section 9A.02. Applicability Clause. All other matters relating to the impositions in this Ordinance shall be
governed by pertinent provisions of existing laws and other ordinances.

Section 9A.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, or
inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly.
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Section 9A.04. Special Transitory Provisions.
(a) Pending enactment of a Separate Market Code, existing provisions on markets and slaughterhouse
fees of this Code are retained and deemed to be in full force and effect.

Section 9A.05. Effectivity. This Code shall take effect after fifteen (15) days after approval, publication,
and posting

UNANIMOUSLY APPROVED, February 13, 2012.

I hereby certify to the correctness of the above-quoted municipal revenue code.

AGUSTIN L. CATEDRILLA
SB Secretary

ATTESTED BY:

JOSEPH ANTHONY H. LUTERO

Sangguniang Bayan Member
Acting Presiding Officer

APPROVED BY

FRANKIE H. LOCSIN
Municipal Mayor

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